New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-22
No. II.
AN ACT

To amend and re-enact sections one, seven,
forty nine, ffty-siy, sixty-one. sixty-s
seyenty-Iiye and seyenty-seven OF an act
entitled AN act to provide revenue; to
levy and collect taxes: to prescribe GER
tain penalties and tOrteitures: to provide
for the creation and removal Of revenue
officers, and TO define their duties. to
punish certain crimes and TlIsdemeanOrs:
to create liens and mortgages il favor OF
the State n certain cases: tO.regulate the
manner OF the payment OF moneys from
the treasury: TO prescribe certain duties
Of justices OF the peace, State and parish
officers; 10 provide for the collection OF
lack taxes or licenses. approved March
three. eighteen hundred and seventy-one.
and relative to fees of the Auditor Of
Public Accounts. and 10 repeal all acts
inconsistent Herewith.
SECTION |. Be it epaCted by the Senate
and House of Representatives % the State
OF Louisiana in General Assembly con
tened. That section one Of the act recited
in the above mentioned title. AND approved
March three, eighteen hundred aud sew
enty-onP. be SO amended ana re enacted as
to read a follows:
That an annual al rl.orelu tax of four
mills on each dollar OF the valuation for each
year of all the real and personal property in
this State subject TO taxation shall be as
, StSStu. ltNItU anu cUiitctcU ~ CuEItub Illc-
news: provided, that two mills of said tax
may be paid in State warrants: provided
further that all warrant, known as . free
school warrants shall be receivable FOR
general tax and Licenses for the purposes OF
supporting the government OF the State, OF
paving the public debt and OF promoting
the public interests said tax to be levied
upon the following described property:
First-All lands and lots of ground lying
within this State owned O. claimed by any
person or corporation. whether patented or
not. Including in the assessment thereof all
houses, machinery, fixtures and improve
ments of any kind thereon or appcrtaining
thereto.
Second - All horses. mares. oedings.
mules, Jacks. jennies. all neat cattle. all
sheep. hogs and goats.
Third-All carriages or vehicles, whether
with two or four wheels, kept fer pleasure,
Use. Or hire.
Fourth-Saares Of stock or interest in
other water crafts. whether at home or
abroad.
Fittll-All moneys loaned or il possession.
Sixth-All capital invested or employed
each year in trade. traffic. merchandise. or
any kind OF compromise.
Seventh-The property. of whatever kind,
of all corporations over and above their
capital stock. and ali money and funds held
by any such corporation IN trust or deposit
for persons Or corporations Of this State.
and used in trade or commerce for the bene-
fit of such persons or corporations.
Eighth-The capital stock Of all banks or
CORPORATIONS doing business III this State,
not expressly exempted from taxation by
their charters granted by this State.
Ninth-Household goods. silver plate and
;ewelrv. to an amount in EXCESS OF five hun
bred dollars in each household.
That section seven of the act recited in
the above mentioned title, ana approved
March third. eighteen hundred and seventy
one. be so amended ana Te-ehacted as 10
read as follows:
That no city or other municipal corpora
ton shall levy tax tor any purpose which
shall exceed two and three-quarters per
centym on the assessed cash value of all
the propeltv therein listed for taxation, ex
cept the city Of New Orleans. which may
lew tax Of two and three-quarters per
centum: nor shall tie police jury of any
parish levy tax for any parish purposes,
EXCEPT to pay Indebtedness incurred prior
to the passage Of this act, during any year,
which shall exceed one hundred per
centum of the State tax for that year, I'M
less such excess, whether levied by village,
city or parochial authorities, shall first be
sanctioned by vote OF majority of the
said voters of said village. city or parish, at
an election held for that purpose. No per
capita tax, except the poll tax authorized
by the constitution, shall De assessed or
collected in this State.
That section forty-niue Of tie act recited
in the above mentioned, title. and approved
March third, eighteen hundred and seventy
one be so amended and re-cractcd as to
read as follows:
That the tax collectors, outside Of the
city OF New Orleans, shall receive an
nually, as compensation for making the
assessment of taxable property, five per
ceDtum on the amount Of taxes assessed or
levied on such property. The Board OF As
SCISSORS fer the city OF New Orleans shai! re-
ceive annually, as compensation tor making
an assessment Of taxable property, two per
eentum on the amount of taxes assessed or
levied on such property. The poll tax shall
the compensation SO fixed to he paid
in the manner provided by law, after
a copy of the roll, to be lodged
with the Auditor of Public Accounts shall
have been received by HIM; provided.