New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-29

To amend and re-enact sections one. seven,
forty nine. fiffy-six. siXty-one. sixty-siX,
seventy-tive and seVeuty-Seyen OF an act
entitled An act 70 provide revenue; TO
levy and collect taxes: to prescribe Ger
tain penalties and torteitures: 20 provide
for the creation and removal of revenue
officers. and to define their duties: to
punish certain crimes and misdemeanorS;
TO create liens and mortgages in favor or
the State IL certain cases: to regulate the
manner of the payment OF moneys from
the treasury: 10 prescribe certain duties
of justices of the peace. State and parish
officers: to provide for the collection OF
back taxes or licenses, approved March
three, eighteen hundred and seventy one,
and relative to fees OF the Anditcr OF
Public Accounts. and to repeal all ACTS
Inconsistent herewith
SECTION !. Be- it enacted by the Senate
and House of Representatives of the State
of Louisiana i'll General Assembly con
vened. That section one OF the act rtciteG
in the above mentioned title. and approved
March three, eighteen hundred and sew
enty-One. be SO amended and re enacted as
to read as follows:
That an annual al valorcm 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 he as
sessed, levied and collected in current mo-
neys: provided, that two mills OF said tax
may be paid in State warrants; provided
further, that all warrants known as free
school warrants shall be receivable Tor
general tax and licenses for the purposes OF
supporting the government Of the State, ot
paying 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 OF claimed bv any
person or corporation, whether patented or
not. including in the assessment thereof AL
houses, machinery. fixtures and improve
mcnts of any kind thereon or appertaining
thereto.
Second All horses. mares, gcldings,
mules, jacks. jennies, all neat cattle, all
sheep, hogs and goats.
Thiri-All carriages or vehicles, whether
with two or four wheels kept for !.ieasnE,.,
use, or hire.
Fourth-Shares of stock or interest in
steamboats,. ships. bIigs. schooners aud I'll
other ator crafts, whether at hulI' Ut
abroad.
Fitf!,-Ali moneys leaned or in possession.
SlXth-Al! capital invested o.. tllI!oyci
each year il trade, traffic. merthaliGis>, OF
any kind OF compromises.
SeveEth-Ine property Of wi.ateA er Kind,
OF all corporations over and above their
capital stock, and All II ney and funds held
by any such corporation III EluSf or deposit
Tor persons or corporations ol this State
and used N trade OF commerce fer the belle-
tit of such persons or coip,rations.
ElghtE-Ihe capita! stock Of all banks or
dong bil-ii"ss in this State,
not expressly exempted from taxation BY
their charters granted 10y this State.
Ninth-lioust held goods, silver plate and
je"elry. to an amount IN excess of five han
dred dollars ia each household.
That section seven If the act recitcd in
the above mentioned title, and approved
March third, eighteen hundred and seventy |
one be so amended and re-cnacted as to !
read us follows:
That no city CT other municipal corpora |
hon shall levy IL lax for any purpose which |
shall exceed two and three quarters per |
,entum on the assessed cash value of all |
he property therein listed for taxation, ex-
.ept the c.iy of New Orleans, Which! NAV
evy tax of two and three-quarte,s per
,entuln; nor shall the police jury of any
parish levy a tax for any parish purposes.
o he passage OF this act, during any year,
which snail exceed one hundred per
.eHtum OF the State tax fer that year, uIi-
ess such excess, whether levied by village.
ity or parochial authorities, shall first be
anctioned by vote OF a majority of the
aid voters Of said village, city or parish, at
IL election held for that pH'posr. No per
apita tax, except the poll tax authorized
" the constitution, Shall be assessed or
collected in this State.
That section forty nine OF the act reeited
D the above mentioned title, and approved
larch third, eighteen hundred and seventy
ne, be so amended and re-euacted as to
cad AS follows:
That the tax collectors, outside of the
ity OF New Orleans, shall receive an
lnally, as compensation tor making the
of taxable property, five per
ehtum on the amount of taxes assessed OF
svlea on such property. The Board of AS
tssofs 1or the city Of New Orleans shall re-
eve annually, as compensation for making
d assessment OF taxable property, two per
enlum ON the amount Of taxes assessed or
sF'ed on I such property. The poll tax shall
e no longer a subject of assessment,
ne compensation SO fixed to he paid
the manner provided by law after
18th the Auditor of Public Accounts shall
ave been received by HIM; provided,