The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1878-04-05

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| E2ere,ath-An funds on deposit in the
hands or in control of receivers or Off
GERS of courts.
| Ziceifth-Al railroads to be assessed
by the assessors at the rate per mile
fixed by the Auditor of Public Ac-
counts on the cash value of their road
bed and rolling stock, to be apportion-
ed to each parish according to the num-
Der of miles of road in each parish, and
to be collected by the tax collector in
each parish; provided, that the COM
pany so assessed shall have all of the
remedies provided by existing laws for
the correction of assessments herein
provided for. Their real estate to be
assessed in the samc manner as other
properties of the same class belonging
to the residents of the same parish.
zNnzeenA-All street railroads,
tramways, plankroads, canals, tele-
graphs and bridges.
Sec. 2. Be it further enacted, etc.,
That all persons and associations doing
business in the State of Louisiana as
merchants, bankers or otherwise either
as principals or partners, whether
special or otherwise, and not residents
of the State, shall be assessed and tax
ed on all sums invested in any manner
in said business the same as if they
were residents of the State.
PROPERTY EXEMPTED FROM TANA-
TION.
SEC. 3. Be it further enacted, etc.,
That the following property shall be
exempted from taxation:
Eirst-AI lands and lots of ground,
with their buildings, Improvements
and structures thereon, and all proper
ty belonging 10 the United States, this
State, OR any parish, city or incorpor-
ated town in the State.
Second-COlleges, schOol-houses and
buildings used for the purpose of free
public schools, and their furniture, ap-
paratus and equipments, so long as ac-
tually used for that purpose only, and
not being property rented.
| 1Hiso-Public hospitals, asylums,
poor-houses and all charitable institu-
tions for the relief of INDECENT and af-
ficted persons, and the lots appurte-
nant, with all their furniture and
be actually used for that purpose only,
and not being property rented.
! FOURTH Masonic, Odd Fellows
same are owned exclusively by these
orders and solely used for the purpose
of the craft, parsonages, churches,
chapels, converts and other public
| buildings for religious worship, with
| the furniture and equipments and the
lots thereto appurtenant and used
Herewith, so long as the same shall be
actually used for that purpose only,
and not being property rented; provid-
ed, the assessment be laid upon that
part Of the property only, yielding a
revenue at a valuation proportionate
to its rental.
| FVM-Cemeteries and graveyards.
Sec. 4. Be it further enacted, etc.,
That the Auditor be and he is hereby
authorized to credit the accounts of the
respective tax collectors in each parish
or district with the difference between
the gross amount of taxes charged
against said collectors upon the assess
ment roll of 1877, collectible in 1878,
and the gross amount of said taxes,
computed at the rate of thirteen mills
on the dollar, which rate is hereby es-
tablished, and shall be collected as the
State tax in and for 1878, and the said
! tax collectors are hereby directed to re-
turn on demand thereof, to all persons
having already paid their taxes for the
year 1873, at the rate fixed previous to
this act, the difference between the
amount thus paid and that computed
ut the rate of thirteen mills on the dol
lar.
SEC. 5. Be it further enacted, ETC.,
That whenever, under the provisions
of this act, stockholder in any corpor-
alton has been assessed ON the roll of
1877, collectible in 1878, for his stock as
capital, and new assessment thereof
as stock is made under the provisions
of paragraph eight, section one, upon
due proof thereof to the assessor or
board of assessors the capital assessed
shall be reduced in accordance there
with; provided, that the provisions of
this act as to objects Of taxation, except
as mentioned in paragraph eight, Sec
I tion one, shall be operative only in
future assessments, and the exemp-
| tions from taxation enumerated in this
act shall not be held to compel modi-
fication of the assessment rolls of1S77,
collectible in 1878.
SEC. 6. Be it further enacted, ETC.,
That it shall not be lawful for any par
ish or municipal corporation within
this State to levy any license tax on
persons engaged in selling articles of
their own manufacture, manufactured
within this State; provided, that this
shall not apply to breweries, distille
ries or other factories of malt, spiritu
GUS or other liquors or compounds.