The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1874-03-21

notes, bonds, mortgages, or any other obi
! cations, public stock and stock ia corpora
tlons, moneyed or otherwise, any general
! property which is not real and taxable un-
der this act.
| Sec. ID. Be it further enacted, ETC., That
there shall be two appraisers, whose duty 1t
shall be, jointly With the administrator of
finance, TO appraise annually all the real
and personal property belonging or apper-
tanning to individuals or corporations in the
city OF Baton Rouge They shall receive
for the performance of such duties five dol
lars per diem actual service, payable
monthly upon their own warrants, approved
by the mayor. and no other compensation
whatever.
Sec IA. Be it further enacted, etc., That
the following shall, for the purposes of this
act, be exempt from taxation:
First-All property, real or personal, e1-
empted from taxation under the constltu-
ton and laws of this State, or the laws OF
the United States.
Second-AH property, real or personal,
belonging to thus State, or the United States,
or the corporation of the city OF Baton
Rouge.
Thlrd-Any building erected for the use
OF u college or school, incorporated academy,
or other incorporated seminary of learning !;
every building for public worship, and the
several lots wherein such buildings are sit
uated, together with the furniture belonging
to the same provided, that the exemption
from taxation of any building erected for the
use OF a college, school, academy, OF other
Incorporated seminary. of learning, and OF
any building OF public worship, shall not
extend to- or apply to, any such building or
premises, unless the same shall be exclusive
~ used for such purposes, and unless the
same shall be exclusively the property OF an
Incorporated or religious society.
Fourtl-Every poorhouse, almshouse,
cemetery, house OF industry and any house
belonging to company Incorporated Tor
! the reformation OF Offenders or for the ref
uge of the poor, and the several lots OF
ground wherever such houses are situated,
together with the furniture belonging to the
same, and all halls and edifices of Masonic,
Odd Fellows and other charitable societies.
Fifth-An real and personal property OF
any public library.
Sixth-Household furniture to the value
OF one Thousand dollars.
Seventh-Ali bonds issued by the city OF
| Baton Rouge.
Sec. Is. BE it further enatcted, etc, That
! the owner or holder of stock i'll any incor-
porated company taxed upon its capital
! shall not be taxed as an individual for such
| stock, and where stocks held by the State or
by the city of Baton Rouge are exempted
from taxation said exemption shall be for
the benefit of said State or city, and not for
ton IN which said stocks are held, OF lndl-
| Vidual.
| Sec. I6. Be it further enacted ect. That
the council of the city of Baton Rouge shall
for the purpose of this act, once at Il regu-
lar meeting in the month of December, and
not uftner IN each and every year, lay an
equal and uniform tax upon all real and
| personal property in said city as prescribed,
| and under the limitations imposed, Ill this
act for the ensuing year, which said taxes
| shall be due and payable at the office of the
department OF finance from the first day of
| March to the thirtieth day of October, in
| elusive, and, ut its first regular meeting in
| December, and, ON the same day annually
| thereafter shall impose an annual license
| tax on trades, professions and callings as
| herein prescribed said license to expire OH
the thirty-tirst day of December i'll the year
in which it was obtained. and which license
tax shall be due and payable at the office OF
the department of finance from the tirst day
| of january to the twenty eighth day OF Feb
ruary, inclusive.
/ Sec II. Be it further enacted, etc, That
| the council shall, once in every twelve
months, before liking and deciding upon
| the amount of taxes and licenses to be as
sessed for the ensuing year, canse to be
made out detailed estimate exhibiting the
various items of liabilities and expenditures
i lDCluullg the IGt4uiSlJC lllOuub 1OF CUlIlI9-
| ent expenses during said year, and shall
cause the same to be published for at least
| ten days in the official journal of the city
i aud such rate of taxation, not exceeding SeV.
enty-tiye cents on every one hundred dol
ltrs of valuation, shall thereafter be fixed
and assessed, together with other revenues
of the city, as may be necessary to meet
the said estimated liabilities and expendi
| lures. The adoption OF said detailed est
mate shall be considered as the appropril
/ ton of the amount therein stated for the
purpose therein stated, and after said Is
innate and appropriation shall be made FOL
the year, no other appropriation supple
mental thereto can be made, and no war
rant, certificate on claim against the eorpor
alton shall be valid when drawn in excess
of said appropriation and no warrant, Ger
tifiacte or claim against the corporation, no
already drawn, shall be paid on received il
payment by the corporation, unless drawn
III the manner directed by the financial al
ministrator and as the law directs.
Sec. Is. Be it further enacted, etc, Tha
the taxes levied and assessed by virtue 0
this act on the property, real or personal, o
any person or corporation are hereby de
cIared to be a lien and privilege upon sait
property, to date from the first day of No
! vember of the year for which they were as
i sessed any alienation thereof or inerm
brance thereon notwithstanding, and sail
lien or privilege shall exist in favor of til,
city of Baton Rouge for the respectiy,
amounts of taxes assessed, until the sam,
shall be paid. in preference to all mortgage
and ineumbFences other than taxes due tin
/ State and If the license tax as herein pro
yided shall not have been paid by the per
son or persons liable therefor on or befor
the first day of March in each and ever,
year the city of Baton Rouge upon atfida
Wit made by any officer thereof that said tax
commonly known as a license, has not beer
paid by the person or persons liable there
for shall have lien, in the nature of
lessons privilege, upon the personal prop
erty of the person or persons SO IN default
and, on application made, a writ of provi
sional seizure shall issue ont of any court O
competent jurisdiction in favor of said cit,
and said property so seized PROFESSIONALS
shall be sold in satisfaction of said tax.
Sec. 49, Be it further enacted, ETC., Tha
all taxes and licenses and dues imposed b,
the city of Baton Rouge, or due the sam
and not paid ON the first day of Noyembe
of each ensuing year shall be exigible afte
thirty days publication in the official iourna
of the city III the parish court OF the paris
of East Baton Rouge, and the only process
necessary for the judgments upon said CLAN
IL I'll I. "