The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-04-23
OFFICIAL.
Laws or Tue STATE OF LOUISIANA
PUBLISHED BY AUTHORITY.
EXTRA sEss,oN or 1877.
AN ACT
No. pe.

Regulating The mode of assessing and collecting
taxes throughout the State. providing for
the correction Of over aud under assessments
prpyiding for the collecting OF State and
Parrish taxes, and tho appointments of tax
colectore for the recording OF their bonds,
and the duties of Pariah keeordera In that
rpspect and the removal OF Parrish Recorders
for violation OF the provisions OF t 9 act, limit
INN Aha pnaef of taxation Of all parishes and
municipalities throughout the State: giving
relief to taxpayers and granting rights of
Hubrogation, and appointing board to ek,
anime oats,ending claims, aud repeating all
laws In conflict Herewith, and to remit GER
tain interest and penalties on certain unpaid
taxes, and limiting the liene, privileges and
right Of pledge for Licences, taxes and Assess.
tnentH. and appointment OF Assessor in all
the parEshes aud for the taking OF the census
of the youths between the age of six and
twenty one In oil the parshes OF the state,
and 10 regulate the duties OF Pafish Treas
urer. and 10 Ak penalties for violation of pro.
visions of this act. and to provide for the ex-
animation of the booke, vouchers, records
and accounts OF the Auditor and 1reasul er.
NFrFfaS /. Be il enacted by Ne Senate and
House Of Repf, sestutttesofthe Sdte 9f Louisiana,
III General Assembly eontened. That In every
t,Arspb except the parish OF Orleans, 1T shall be
the duty of the Governor TO appoint an assessor
Uf taxes for aaid parish, who shall hold bis office
Fnf four years and until his successor shall have
been appointed and qualified. pfoe'ded, that the
asseaeor, TO be appointed AZ aforesaid by the Gov
ran by him, before turning over the recur 10 OF
his office to his successor,
sFc. q, Be u further enacted. etc, That every
nsseHaor to be appointed, as aforesaid. ehall be q
0ualled eleetof If the parish For which he IL ap-
nonted aud shall furnish a bond. with security
Ii che aum OF one thousand dollars, III favor Of
fhe Governor OF the b ate of Louisiana, for the
faithful performance of hs dutiee. and shall take
the oath of Office prescribed by the constitution
zYottded, that raid bond shall enute to the lVint
hapnft pf Tho ktntp and of the pAriRn,
aEe. 8. BE il further enacted, ETC., That the
honda 10 be given ~ aforesaid DO recorded in
the book OF m rtgages, and to operate "a legal
mortgage on all the lands and real estate OF said
Aaeessors in favor of the State and parish, to be
conditioned For the faithful performance OF all
their duties ae assessors, to be signed by good
and solvent security, reading III tho partsh aud
owning real estate In the parish OF his residence.
exceeding in value tho amount OF the bond.
which shall be verified by the affidavit OF the
curity, thu eaid bond TO be approved by the clerk
OF the district court, recorder and president OF
the police Jury. the parish judge to act in the
absence Of either OF said officers. or any two OF
them, In the absence of the other, and. 10 case
they refuse TO do 60 by the Auditor of Public 40
counts And in case OF failure of any assessor APP
pointed ss aforesaid TO qualify according to law
within thirty days, 1t shall be the duty OF the
Governor to proceed immediately to appoint an
assessor who shall give bond as above provided.
SIC, 4. Be ii further enacted. eic,, That be.
fore entering on the discharge of his duties, sad
assessor shall file with the State Auditor duly
certified copy OF said bond.
ASSESSMENT OF PROPERTY.
SEC 5. Be IL further enacted etc, That prop
rrty shall be asee ssed In the parish in which it
may be situated, once in every four years; but
there shall be an annual assessment OF personal
property and revision Of the assessment rolls for
the purpose Of indicating thereon all changes in
the ownership Of real property and of deducting
thereirom the value OF all property lost or de-
stroyed, AZ well as to add all increased value re-
eulting from new improvement, and the assessor
shall In making his revision take note Of changes
In value produced by the opening or closing OF
crevassee, or any fortuitons event which may
have occurred eince the time the first assessment
was made. The assessor shall be required to
attend each poll or voting place in the parish, at
least two days for each annual revision, for the
purpose OF making said revision, assessment and
correction, and he shall post up pubic written
notice at ach poll, giving at least thirty days
notice OF his appointment.
SIC, g. Be II further enacted, etc, That the
Auditor Of Public Accounts may require asses.
eors, from time TO time, to furnish su h statisti
cal information regarding the quantity OF land
cultivated or not. the crops cultivated and their
kind, the population of the State. or any other
subjects that he may deem necessary.
SIC 7. Be IL further enacted, ETC, That oil
land. not owned by p, rsons residing in the par
,sh IN which such lands are situated. shall be de-
nominated lands of non-residents; and all such
but in part thereof separate from the other as
eessments, and in the manner described herein-
after.
sEo. s. Be IL further enacted, ETC., That when
q line between two parishes divides q tract of
land or plantation, each portion shall be assessed
in the parish IN which it lies.
SEC 8. Be ii further enacted, ETC, That sill
movable property shall be assessed in the par
eh where it IL loested.
SEC, 10. Be Il further enacted, ETC., That the
property, zeal and personal, of all Incorporated
companies. liable to taxation, except capital
stock. shall be assessed in the parish In which il
NAV be, In the same manner as that of indi-
viduals.
Erc. ii. Be Il ffyshT enacted, ETC., That the
nanital stock. not Invested in real estate Of any
Incorporated company, liable to taxation, sha be
assessed in the parish in which the principal
ofaice. Of place OF transacting the financial con.
Germs of tine company, ehall be; or, Il the COM
rhich the operations OF the company shall be car