The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-03-28
OFFICIAL.
LAWS OF THE STATE OF LOUISIANA.
! PUBLISHED BY AUTHORITY.
EXTRA SESSION, 1873.

sE HODllOhLD ID AZ AAOAh l..
EXTRA SESSION, 1873.
No. OIL AN ACT
Regulating the mode Of assessing and collect
ing taxes throughout the State; providing
for the correction of over and under as
sessments; providing for the collecting o.
State and parish taxes, and the appoint
and compensation thereof; for the forfeit
tlre and redemption of real estate; giving
relief to taxpayers, and granting rights
OF Subrogation in certain cases and under
certain provisions OF this act; author r.
ing half-paid tax receipts, certain dis
counts, and imposing interest and penal.
ties for delinquency: requiring seizure OF
personal property In preference to real
estate; and for the taking of the census OF
sghts s in IN ali the parishes Of the state;
and to regulate the duties OF parish
treasurer, and to fix penalties for viola
tion OF the provisions of this act; desig-
mating certain duties OF Board OF AS
thereof; and to provide for appea! to the
courts in certain eases; and providing the
manner of assessing and the manner OF
verifying returns, for assessing moneyed
or stock corporations; and fixing penalty
for Noncompliance with certain pro
visions of this act relating thereto; pro-
viding for reassessment in cases OF irregu-
larity, informality or omission; providing
penalty for taking false oaths contained
En- ia this act; to provide for collecting back
taxes by suit. in certain cases, and to re-
peal all acts or parts OF acts In conflict
with this act.
SECTION /. Be IL enacted IN the Senate and
House Of Representatives of the State of
Louisiana, II, General Assembly convened,
That section Is OF act No. 96, extra session of
1877, be amended and re-enacted to read as
follows: That all the real estate subject to
taxation shall be estimated by the assessor at
it's cash value, and in case OF doubt or at the
demand OF the owner the assessor shall be re-
quired to call to his assistance two taxpayers,
paying taxes on real estate, TO assess the
one.by the taxpayer; and in case of disagree
ment they shall call third party to act as
umpire, whose decision shall be final, unless
the taxpayer or assessor for the State,
under oath, shall allege that gross injustice
has been done, in which case an appeal shall
lie to the courts. That all personal property
and capital subject to taxation shall be esti-
mated by the assessor at it's cash value, giving
due weight to the returns mndein accordance
with section IA Of this act, but NOT taking the
sale as conclusive; and in case the person as
sessed objects to the amount of the ASSESS
ment an appeal shall lie to the courts. All
such cases shall have preference, and be tried
summarily and in chambers, by rule, and the
fifteen per cent damages on the amount of the
taxes against the party assessed Ii their ap-
peal be deemed frivolous.
SEc. a. BE it further enacted, etc, That sec
ton 23 Of act No. SO, extra session OF 1877 be
amended and re-enacted to read as follows:
That the president and cashier, or secretary,
or the agent or book-keeper OF moneyed or
stock corporations, whether Incorporated by
this State or the United States, or any OF
them, or by foreign government shall, on
or before the second Monday Of April in each
year, make and deliver to the assessor, or
to one of them, in the parish In which such
company or agency Is liable to be taxed &C
cording to law, written statement, specify
ing under oath:
FGrst-The real estate II any. owned by
such company and situated in this State.
Second-The capital other than real estate
Of such company, and in what manner in
vested; such property to be estimated at its
cash value.
or where its principal operations are carried
on. or In which 1t is liable to be taxed. 1t be-
ing the duty Of the president or proper officer
of any corporation not taxable on its capital
stock to furnish the assessor with q complete
list Of the shareholders of said institution.
That the assessors may call upon any COM
pany or agency located in their respective
parishes or districts, and verify from its books
the correctness of such statement made by it's
officers; and should an assessor have reason
company are not correct according to its
books, he shall appoint a person, who shall
be taxpayer both on real and personal
property, who, together with, another
such taxpayer appointed by o the com IN
books Of such company, and make return
In writing, under oath, of the cash value of
the property or capital of such company; and
In case such experts shall fail to agree, they
shall select third taxpayer to act as UNI
mir. nm n rna1
estate, and the amount so awarded or decided
upon shall be entered on the assessors books
as the correct value OF such property; pro-
uided, however, that II any company or
statement Of its property hereinbefore pro-
vided for, after the assessor shall have ap-
piled for 1t, the assessor shall, with the assist
ance Of two taxpayers, value the property Of
such company according to his knowledge,
from the best Information he can obtain in re-
lation to it. That it shall be the duty Of the
proper officer of any corporation,
whether Incorporated by this. State or
ment, to furnish written statement, Specify
ing under oath the place of its principal bust
ness or where its principal operations are
carried on, or in which it is liable to be taxed.
1T being the duty Of the president or proper
officer Of any corporation not taxable on its
capital stock to furnish the assessor with
complete list OF the shareholders of said in
stitution, the courts are authorized TO COM
pei the production of said list or lists by man
damus, and to impose at the same time five
hundred dollars damages, at the discretion of
the court, upon the officer charged with the
duty herein, who shall have neglected or re-
fused to furnish the said lists
Sec. g. Be at further enacted, etc., That Sec
ton "a Of act MOL So, extra session of 1877,
be amended and re-enacted to read as fol-
lows: That the assessors shall enter all in
corporated companies from which such state
ments shall have been received by them, and
the property, real or personal, owned or rep
resented by such companies on the assess
ment roll, in the following manner: In the
company liable to taxation on it's capital or
otherwise; in the second column, the quality
and description of the real estate owned or
represented by the company and situated in
their parish; in the third column, the actual
value estimated as in other cases. in the