New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-04-05

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Baton Rouge, whether owned BY individu
ais or corporations, shall, for the purpose
OF this act, be liable to taxation, except sue
property az is now or may hereafter be ex
empted from taxation under the laws of tn
State and of the United States.
SEC. IL. Be it further enacted, etc., Tha
the term real property" as used in thi
act, shall be construed to include land an(
all buildings, machinery and structures O
any kind erected upon or affixed to III
same; that the term personal property
shall be construed to include all household
furniture, moneys, goods. capital, chattels
notes, bonds, mortgages or any other ob
legations, public stock and stock in corpora
tons, mOneyed or otherwise, any genera
property which is not real and taxabi,
under this act
Sec. ID. Be it further enacted, etc Tha
the owner or holder of stock in any incor
porated company taxed upon its capita
shall not be taxed as an individual for sucl
stock, and where stock held by the State o,
by the city of Baton Rouge are exempted
the benefit of the State or city, and not TO,
the benefit OF the institution or the corpora
ton in which said stocks are held, or in
dividual.
SEC. IA. Be it further enacted, etc.. That
the council Of the city of Baton Rouge
shall. tor'the purpose of this act, once at a
regular meeting in the month of December,
and not ottener in each and every year, lay
an equal and uniform tax upon all al and
personal property in said city as prescribed,
and under the limitations imposed in this
act Tor the ensuing year, which said taxes
shall be due and payable at the Office of the
department OF finance semi annually. The
council shall, at its first regular meeting in
december and on the same day annually
thereafter, impose an annual license tax as
herein. prescribed, said license to expire OF
the thirty first day of December in the wear
IN which it was obtained, and which license
tax shall be due and payable at the office
OF the department of finance from the first
day OF January to the twenty-eighth day of
February inclusive, provided that the new
council shall, at its. first meeting, order the
assessment and make the appropriations for
the year 1874 and thereafter according 20
the provisions of this act.
SEC. Is. Be it further enacted. ETC.. That
the council shall once in every twelve
months, before fixing and deciding upon
the amount OF taxes and licenses to be
assessed for the ensuing year, cause to be
made out detailed estimate exhibiting the
various items OF liabilities and expenditures.
including the requisite amount for contin-
gent expenses during the said year, and
U
least ten days in the Official journal of the
city; and such rate of taxation. not exceed
ing fifteen mills on every one hundred dol
lars OF valuation, ehall thereafter be fixed
and assessed, together with other revenues
OF the city as may be necessary to meet the
said estimated liabilities and expenditures,
provided the bill tor the exemption of the
property in the city Of Baton Rouge from
parish taxes shall become law, otherwise
to remain at three-fOurths of one per cent.
The adoption of said detailed estimate shall
be considered as the appropriation of the
amount therein stated for the purpose, aud
after said estimate and appropriation shall
De made tor the year, no other appropria-
ton supplemental thereto can be made and
no warrant, certificate or claim against the
shall be valid when drawn in
excess of said appropriation, and no war
rant, certificate or claim against the corpo
ration not already drawn, shall be paid or
in payment by the corporation,
unless drawn in the manner directed by the
financial administrator, and as the law d.
'ects.
Sec. l6. Be it further enacted, etc. That
The taxes levied and assessed, by virtue of
his act, ON the property, real or personal
II any person or corporation, are hereby
declared to be lien and privilege upon
aid property, to date from the first day of
November of the year for which they were
assessed, any alienation thereof or in
'umbrance thereon Notwithstanding, and
aid lien or privilege shall exist in favor of
he city of Baton Rouge for the respective
amounts of taxes assessed until the same
hall be paid in preference of all mortgages
md membranes other than taxes due the
state, and if the license tax as herein pro-
'ided shall not have been paid by the |
1iohl no
ore the first day of July and January in |
ach and every year the city of Baton
Rouge, upon affidavit made by any officer |
hereof that the tax commonly known as |
license has not been paid by the person or |
ersons liable therefor, shall have lien in
he nature Of lessons privilege upon the |
ersOnal property of the person or persons |
0 in default, and on application made a |
writ Of provisional seizure shall issue out |
f any court of competent jurisdiction in |
avor of said city, and said proparty so |
eized Professionally, shall be sold in salts,
action of said tax. !
SEC. II. Be it further enacted, etc, That |
II taxes and licenses and dues imposed by
he city of Baton Rouge, or due the same, |
nd not paid on the first day of December
each ensuing year, shall be exigible after !
be thirty days publication in the official
,urnal OF the city, in the parish court of
he parish of East Baton Rouge, and the
My process necessary for the judgments
pom said claim, bills or dues shall be said |
utilization. Upon the production and fling
said claim, bills or dues in the appro-
rate and competent court, and on the
of proof Of publication judg-
lent shall be immediately rendered in
avor of said city and against the delin-
uent taxpayer or debtor. 1t shall be the
uty Of the administrator of the depart
lent Of finance to file said bills and proof
/ the appropriate court Immediately after
aid publication. and superintend said pro-
ceilings under the advice of the city attor-
ey, and collect the proceeds of the judg-
TENT and writs in the hands of the clerk or
leritf That the clerk of said court shall be
llowed and permitted to charge one dollar
lg Judgment and execution in each case
led and the sheriff shall be allowed fifty
ents and no more for all processes placed in
ls hands in each case, the same lot to in
ude the regular commissions Tor collecting
le same, or costs of keeping and advertis-
Ig, which costs of advertising shall in NO
sse exceed fifty cents, and upon the prayer
the city through its proper representa-
yes any court of competent jurisdiction
lall enjoin the said person or persons SO
able to pay license tax, and who shall
'luso VI ucSiect W pay tHo sdlHc, irom CON |
nuing to carry on such business or profess
on until he or they shall have paid the
me, and all costs and charges for the re-
very and enforcement of the claim there.
II.
SEC. is. Be it further enacted, ETC., That
| property seized and levied upon for nom
iyment of taxes, shall be sold without ap-
'isement and for cash, or so much cash as
ill satisfy the tax, interest and costs, pro-
ded, that for any amounts over that the
,fendant may direct the sale to be made on
edit, and all property sold under this act
'all be liable to redemption by the owner,
heirs, legal representatives or assigns, for
I'd during two years from and after the
~ of sale, by paying in cash to the pur.
laser or party holding under him an