The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1874-02-07
of any bnilding of public worship,

of any bnilding of public worship,
shall not extend to, or apply to, any
sush building or premises, unless the
same shall be exclusively used for
such purposes, and unless the same
shall be exclusively the property of
an incorporated or religious society.
Fourth-Every poorhouse, aims
house, cemetery, house Of industry |
and any house belonging to u com |
pany incorporated for the reforma-
ton of offenders or for the refuge of !
the poor, and the several lots of |
ground Wherever such houses are sit !
uated, together with the furniture
belonging to the same, and all the
halls and edifices OF Masonic, Odd
Fellows and other charitable socie-
ties.
Fifth-All real and personal prop
erty of any public library.
Sixth-Household furniture to the
value of one thousand dollars.
Seyenth-All bonds issued by the
city of Baton Rouge.
Sec Is. BE it further enacted,
etc. That the owner or halder of stock
in any incorporated company taxed
upon its capital, shall not be taxed as
an individual for such stock land where
stocks held by the state or by the city
Of Baton Rouge are exempted from tax
alton said exemption shall be for the
benefit Of the institution or the cnrpo-
ration in which said stocks are held,
| or individual.
Sec. Is. Belt further enacted. etc,
That the council of the city of Baton
Rouge shall, for the purpose oftlis act
once at a regular meeting in the month
| If December, and not oftener in each
and ebcry year, lay an equal aud uni
form tax upon all real and personal
property in said city as prescribed,
and under the limitations imposed, in
this act for the ensuing year, which
said taxes shall be due and payable ut
the office of the department. of finance
from the fist day of March to the thir-
tieth dey of October, inclusive, and, at
III first regular meeting in December.
and. on the same day annually there
after shall impose an annual license
tax on trudes, professions and callings
a. herein prescribed; said license to
expire ON the thirty first day of De-
cemberin the year in which il was OBJ
tanned, aud which license tax shall be
due and payable at the office of the de
partment of tiuance from the first day
of January TO the twenty-eighth day OF
February. Inclusive.
Sec. IL. b. il further enacted etc,
That the council shall, once in every
twelve months. before fixing and de-
Gliding upon the amount of taxes and
licenses to be assessed for the ensuing
year, cause to he made out a detailed
estimate exhibiting the various items
of liabilities and expenditures, incIud-
ing the requisite amount for contin.
gent expenses during said year. and
shall cause the same to be published
| for at least ten days in the official jour.
nal of the city; and such rate of tax
alton, not exceeding seventy five csnts
on every one hundred dollars of valu-
alton, shall thereafter be fixed and as
sessed, together with other revenues
Of the city, as may be necessary te
meet the said estimated liabilities and
expenditures. The adoption of sale
detailed estimate shall be considered al
the appropriation Of the amount there
in stated, and after said estimate anl
appropriation shall be made for the
year, no other appropriation supple
mental thereto can be made, and NJ
warrant. certificate or claim agains,
the corporation shall be valid wher
drawn in excess of said appropriation
and no warrant, certificate or CLAIM
against the corporation, not already
drawn, shall be paid or received il
payment by the corporation. unless
drawn in the manner directed by tn,
.. financial administrator and as the Law
directs.
Sec. l8. Be itfurther enacted etc.
That the taxes levied and assessed b,
virtue of this act on the property, rea
r OF personal, of any person or corpo
) ration are hereby declared to be liet
and privilege upon said property, t,
: date from the first day Of November o
the year for which they arc assessed
, any. alienation thereof or incumbranc,
thereon notwithstanding, and SAID liel
or privilege shall eqist in favor of tn
/, city Of Baton Rouge for the respec
. tive amounts of taxes assessed. unit
the same shall be paid. in preference
| to all mortgages and incumbrance
, other than taxes due the state, and i
the license tax as herein providec shall
not have been paid by the person o
persons liable therefor on or before tn
first day of March in each and ever,
year the city of Baton Rouge. upol
affidavit made by any officer thereo
; that said tax, commonly known as
, license, has not been paid by the per
son or persons liable therefor, shall
have lien, in the nature of a lessor
privilege, upon the personal propert
OF the person or persons so in default
. and, on application made. a writ @
: provisional seizure shall issue out q
any court of Competent jarisiict ton il
favor of said city and said property .