The New Orleans bulletin. [volume] (New Orleans [La.]) 1874-1876, 1876-02-04
STATE REVENUE BILL.

House bill No. %, introduced BY Hon.
B. Levissee, of Caddo, provides for State 10
OF four mills on the dollar on all taxable pre-
perry not specially exempted. collectable j
cash or State warrants which are drawn "o
appropriations made for the expenses of th
State for the same year in which the taxes ar
due" This tax is exclusively for the supper
of the State government and for paying it
current expenses. =...-.
The second section prescribes taxes OF
trades, professions and vocations and forbid
the assessment of any greater license tax b!
parishes, cities or towns.
The licenses are in part as follows:
Shows, $25 for each exhibition; brewery
steamboat bars and cigar stores, 500; coffee
houses, etc., $50; wholesale dealers in
liquors and cigars, 5000; distillery, 5000
theaters, menageries, fortune-tellers, ETC.,
$1,000; coffse-house with theatricals, $500
billiard saloon, pistol gallery or ball
alley, $3.50; wholesale merchant or
dealer in bar stores, 500; warehouse, COT
ton yard, lumber-yard or place for public
storage, $50; cotton press, pickery or gin
merry, not on plantation, $3.50; hotel accom-
modating 100 persons $3.50; real estate, pro-
duce and merchandise brokers' commission
merchants, steamboat agents, 500; other
brokers' and auctioneers, $50; junk store or
pawnbroker, $500; towboat, $500; insurance
agent, $1,000; bank, banking company or
agency, $1,000; private mea. market. $500, ex-
press company, $3.50. Each partner in q firm
pays full license, and each person who fol-
lows two or more taxed vacations pays . tax
on each. City and parish authorities shall
levy at least one-half these rates for local pur.
poses, bnt the local license tax shall not ex-
coed that of the State.
The bill exempts from tax Federal, State,
parish, city and town property. colleges,
schoolhouses, libraries and other property
used exclusively for educational purposes,
property Of incorporated literary. library and
Christian associations, of charitable institu-
tions, provided no revenue be derived from
the same, buildings owned by incorporated
religious societies used exclusively for reli-
gious worship, the grounds on which such
buildings stand as long as they are used for
sush purpose only, cemeteries, and $1,000
worth of furniture plate, jswelry and me-
chanics tools.
Section assesses two mill school tax and |
poll tax on each male over 81 years of age
of one dollar and half, one. half of which |
poll tax is to be also used for schools.
Taxation in New Orleans is limited to
fifteen mills, in other cities ten mills, and in |
parishes four mills; but cities and parishes |
may levy tax sufficient to pay the interest
on their debts or for extraordinary purposes
by consent of citizens.
Provision is made for the election of an
and q treasurer in each parish, one
assessor in each ward in New Orleans, one
tax.collector for each district and three ad-
listers of assessments for the city. This
election will be held on the first Monday in
April.
The bill prescribes the manner Of listing
and classifying assessments, the time of COM
oleting them, the method of adjustment, the
exposure of the rolls for correction, the ex-
and equalization of assessment {
throughout the State by the Senate.
The five and halt mills tax under Act No.
OF 1874 to pay the interest on the bonded
lebt Of the State is to be collected with other
axes.
Salaries Of assessors are rated according to
he population of the wards or parishes in
Vhich they serve, the highest in the city be-
ng $1,000, and in the country $1,000 for the {
Irst year and $500 for each subsequent year.
axes are to be collected by parish +
reasurers or by city district tax collectors,
nd are due and payable on the first of March.
Taxes are made perpetual lien and privi-
eye on the property taxed sales and transfers
eing forbidden recordAtion uutil taxes are
aid in full.
The bill prescrbes the manner in which
roperty shall be sold for taxes, the right of
sdemption within two years, re.ease of de- :
royed property, and other provisions neces-
Try to preserve the rights of the State and of
wnerS.