The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-04-23
risd Oh, or In which its agents shall keep their
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kEu: I2, BE Il further eftdceu. str,s lbat the
said assessor appointed In each parish shall pro:
esd BY diligent inquiry, between the second
Monday Of April and the fret Monday OF August
OF every fourth year, TO ascertain the names q
ali Inhabitants tf theft respective parishes,
whether taxable for property or licenses OF eoth,
and alsa Ali the taxable property within the same.
and no warrant for bis compensation shall pc is-
sued by the Auditor Of Public Accounts Unless
the spse ssment rolls be &C enlpapied by MS am
dayit. sworn TO before any officer OF his patish
having nuwer ID administer oatbs, or clerk OF the
district court, that description Oh the properly
was actually made by him, calling on eaeh tax
payer individually in making The description az
required by law, when ressonany a. .si ~
each taxpayer in The revision years, but shall at
tend the polling places as required IN section D,
and may adopt The system OF iuterrogatofies pro-
videa for IN section IL OF tins act, 70 asoe,.sa
| Rra H. Be IL further enueied, ETC., That each
aud every assessor In order TO aid him III aseer=
tanning the taxable property within bis parish or
assessment district, is authorised anu required
| TO interreaste upon oath or affirmation, In every
| instance, when reasonably practicable 70 do so
each and every taxpaying inhabitant OF his par
| ish. or assessment district In the following par
iieulare All the objects of taxation described by
law In his possession. or under his control IN any
character or capacity and each person is required
to furnish the assessor with an exact list of such
objects of taxation In his possession. by whatever
title he may hold The same, which LETS q as
|
| Enc. IA. Be Il further enacted, etc., That the
oath or affirmation shall be In the following
words. II, A. b., dn solemnly swear, or affirm,
that the foregoing list. by me made out and nign-
| ed contains correct statements OF all the objects
Of Taxation az Fixed by law whether movable or i'm
movable, corpoteal or incorpereal, OF which am
possessed liable to taxation In this parish. either
| In my own right or as executor, tutor, curator,
trustee. administrator or agent for others, and
that the capital Of every kind by me employed III
| trade in this parish does not exceed the sum OF
~-- dollars, according to the assessment let
which has been exhibited to me. DO help me
God"
| Bro. Is. BE II further enacte1, etc.. That all
real and personal estate subject to taxation shall
| be estimated by the assessor At its cash value.
| and in Gaze OF doubt. or at the demand OF the
owner, the assessor fhall be required TO call TO
| his assistance two taxpayers. paying taxes on
both real estate and personal properly, residing
| In the vicinity, TO assess the came. one TO be
cbosen by the assessor and one by the taxpayer,
| and in case OF disagreement, they shall call
third party TO act umpire whose decision shall
| be final, unless the taxpayer, under oath, ahall
allege that gross injustice has been done to him,
| Ia which case an appeal shall lie to the courts.
All such cases ehall have preference aud be tried
eummafily and In chambers, by rule, and the
court shall, in rendering the Judgment assess
| ten per cent damages on the amount OF the taxes
| against the party complaining. IL the appeal be
deemed frivolous
sro. TO- Be Il further enacted, etc, That 10 Gaze
| the parish. or be unknown to the assessor, and
does not appear within proper time, to render
list OF the property, as provided In this aet 1t
shall be asae ssed and valued by he assessor, 40.
cording to hi. best information: and the said
assessor shall ell TO his assistance two property
| owners to aid him in making proper and fair
| assessment and valuation OF said property; and
If the name of any owner of lands shall be thu
known he shall enter the lands on the assess
ment roll In the name of -. describing it by
the range, township, section, etc.
kEu II. BE IL further enacted, etc, That IL
any tract lot Of land or other property shall be
omit ed in the assessment of any year, or series
Of years, the same, when discovered, shall be as
| spsped by the assessor for the whole period for
which the same may have been omitted, and
shall be subjected to the State and parish taxes
which have been or may hereafter be assessed
In accordance with law: provided, no back
taxes for than three years shall be assessed
against Rad property.
SEQ. IS. BE q further enacted, etc., That the
Auditor Of Public Accounts shall furnieh TO the
asee asors In each larish or assessment district
blank assessment roll, in which shall be act down,
In separate columns. the objects Of taxation sa
fixed by law, the number of acres OF land owned
by each individual, aud the number OF acres cul
tivated by him In sugar, cotton, rice, corn, and
other products.
Bec 10 BE ii further enacted etc., That when
a per son shall be assessed IA tutor, eutaof, ex'
ecutor, agent, or in right OF his wife, Or in amy
other representative or tduciary capacity, he
shall be assessed az euch with the addition TO his
name of his representative fducary character
aud the name of the party he represents aud
such assessment shall be carried out In separate
| line from his in lividual assassin mt.
SEC. 20. Be u further enacted, ETC.. That If the
lands, to be assessed. be tract or a lot unknown
bv name. or II the owners name be k1own, IL
ehall be designated by those particulars and by
it's boundaries, II 1t has no name, or the name be
unknown II shall be designated b, it's bound.
aries alone. In all cities, towns or villages it shall
be the duty of the assessor to designate the num-
Der of the lots according to the plan OF such
cities. towns or villages, or according to the plot
or plan OF the aguaren, designating by what par
tcular plot or plan. Lit no plot or plan Ia known
OF any city. town, or village or square within the
came it all be lawful for the or to describe
II by the boundaries Of the sreeta within which
it Ia situated, giving, in all cases the dimensions
The assessment in incorporated towns and vii
lagos shall be in separate columns, and shall des
ignate tho name OF the street on which the lot
fronts
sno. 81. BE il further enacted, etc., That they
shall set, in separate column, the owners name,
If known, the description OF the tract. or lot aud
the valuation, AZ directed in the case of other
lands, aud shall place them ia separate columns,
whether the same be in oi les, towns or villages,
SEC. %. BE Il further ehdoed, etc., That in
case the owner occupant or agent of property
subject to tax be absent when the assessor APP.
pies for st OF his property, 1t shall be his duty
to leave written or printed notice OF his appllca
ton with rome person over the age of fourteen
years. living IN the house with the absent person.
or posting the same at his residence, requiring
Tho attendance Of such absent person at some
convenient time and place in the parish or ASSESS
II ent district. to be designated Ia the notice. with
his list of property, and in case of his failure to
attend at such time and place, the assessor shall
proceed rs hereinafter provided.
SEC. 20. Be il further enacted, etc., That the
president, cashier, secretary or agent OF moneyed
or stock corporations, whether Incorporated by
this state or the United states, or by foreign
government, shall on or before the second Mon
day of April in each year. make and deliver to the
assessor, or one OF them, in the parish in which
such company is liable TO be taxed according to
law, a written statement specifying under oath
First-fhe real estate, If any, owned by such
company, where the same is situated in the
State.
Second-The capital stock really paid in, and
not invested in real estate.
Tha ,,lu ,f