The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-04-10
OFFICIAL.
LAWS OF THE STATE OF LOUISIANA
PUBLISHED BY AUTHORITY
REGULAR SESSION OF 1850,


No. III AN ACT
To provide an annual revenue for the Stat.
| OF Louisiana, by the levying OF annua
taxes upon all property not exempted bJ
| the constitution from taxation, and bJ
| prescribing the methods OF assessing and
collecting the same. and of enforcing pay
| ment thereof.
| SECTION l. Be 1t enacted by The General Az
sembtg Of the State of Louisiana, That, foI
the calendar year, Ammo Donini, eighteen
hundred and eighty, and for each and every
| succeeding calendar year, there are hereby
| levied annual taxes, amounting In the aggre.
gate to six mills on the dollar of the assessed
valuation hereafter to be made of all prop
| erty situated within the State of Louisiana
| except such as Is expressly exempted from
taxation by the constitution.
SEC. 2. BE ii further enacted, ETC., That the
property named In article two hundred and
seven Of the constitution, and no other shall
be exempt from taxation, and such exemption
shall be allowed only under the two promises
| contained in sold article; and IL is made the
| duty OF the tax assessors, throughout the
State, to place upon the assessment lists all
property subject to taxation, including mer-
chandise or stock In trade on hand at the
| date OF listing, within their respective dis
| tricts, or parishes; and, II any tax assessor
shall. Intentionally or knowingly, or through
gross negligence, omit any taxable property
i
to be omitted therefrOm, he and his sureties
| IN sOLtd0 SHALL be liable on his official bond
| for the full amount OF the taxes due on the
property 30 omitted from the lists, together
with ten per cent per anuum interest thereon
from the maturity of said taxes, ten per cent
| attorneys fee on the amount of the judg-
ment recovered against him, and all costs OF
the suit, provided, that the true intent and
meaning of this section Is that all crops,
whether growing or gathered, shall be con-
siiered as being attached to the realty
while In first hands, and shall not be taxed
while In the possession OF the producer or
his agent, and no property shall be taxed
twice In one year.
SEC. 3. Be 1t further enacted, etc., That all
taxes assessed under this act may be paid la
any money or currency which, at that time,
Is q legal tender for private debts of the same
amount, under the laws Of the United States.
but no bond, coupon, warrant or other debt oil
the State OF Louisiana, or other claim against
the State shall be received In payment or
compensation OF any tax assessed under this
act, interest or costs, except such as may be
declared by special act of this present session
of the Legislature to be so receivable.
SEC. 4. Be ii further enacted, ETC., That the
said annual taxes are levied for the following
purposes and In the following proportions, to
wilt:
Frst-Three mills on the dollar is levied
for the purpose OF paying tho interest on the
consolidated bonds OF the State of Louisiana,
relative to the State debt, and to pay the in
terest on the new Issue of State bonds, to be-
exchanged for said consolidated bonds, under
said ordinance; prOrided, that not more than
$4,000 OF the Interest 30 collected shall be
applied to the payment Of the interest due on
said consolidated bonds; and, provided fur
.tter, that an additional amount OF said tax
may be used for the purpose Of paying any
additional interest arising from an exchange
OF said bonds, this additional amount not to
Ivn anf hn
said tax to be applied to the establishment,
maintenance and support OF the free public
schools throughout the State.
iSecond-One mill Oh the dollar, levee tax,
Is levied tor the purpose OF maintaining and
repairing levees, and shall be- applied ex-
clusvely to the maintenance and repairs OF
leveeS, and shall be placed to the credit OF the
general ENGINEER fund.
Third-One mill Oh the dollar, public educa-
tion tax, is levied for the purposes following,
to wit:
FlrYt-To pay the interest on the free school
fund, under the first clause OF article 1888 of
the constitution. Second-To pay the inter-
est on the seminary fund under the second
clause of said article OF the constitution.
Thtrd-TO pay the interest on the Agricultu-
raj and Mechanical College fund, under the
third clause of said article of the constitu-
ton. Fourth-The remainder OF said public
education tax shall be- applied to the estab-
maintenance and support OF free
articles ga to 22S, both inclusive, of the con-
Eourth-One mill on the dollar general
fund tax" Is Levied for the following pur-
poses, to wit: First-To carry on and main
tain the government Of the State, and the
public institutions thereof. Second-To sup
press insurrection, reDel invasion or defend
the State In time OF war, should either occur.
And third-To supply the citizens of the
State who lost a limb or limbs In the military
lnr yIn ~ hn nnf a6n To SttfG
5taDtial artificial limbs during life.
SEC. 5. Be ii further enacted, ETC., That the
OF state and parish taxes made
IN the year 1879 are superseded by the ASSESS
ments to bs made in the year 1880 under this
act, and that the assessments made under this
act shall constitute the assessments for all
parish taxes cOlectible In the year 1880; and
mat no State or parish taxes shall be- col
ected on the assessments made In the year
1873.
SEC. 6. Be 1T further enacted, etc., That all
axes shall b. collected In the calendar year
n which the assessment thereof Is made |
md they shall be designated as "rhe taxes of
he year 1880, and OF each subsequent year,
axes assessed In the year A. d. 1880, and |
'ach subsequent year shall be due Ia the |
alendar year 1880, and In each subsequent |
year, as soon as the tax roll Is filed In the |
'ff1ce where the mortgage records are kept: |
md the taxes on immovable property shall |
)e paid on or before the thirty-firs day of |
December, In each respective year, In order |
o avoid the notice, advertisement and SAL. |
equired by article two hundred and ten of |
he constitution, and the taxes on movable |
property shall be paid on the first day OF the |
aiendar month, next succeeding the filing of |
ne tax roll In tue office where the mortgage
ecOrds are kept; prOUtded, that no forced |
objection OF taxes Oh movable property snail
70 made before the first day Of November,
nless the collector has good reason to be-
mr. m IN in1l cE.r-