The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-02-03
PROVIDING WAYS and MEANS.
Tho Revenue Act introduced hy
Mr.. Farmer, or Onachita.
A Full Eyncpsis OF the pill-Tbe
Taxable Huhierts and How the
Taxes Shall be Assessed
and Collected.


inttoduatd y N iha House of REPRESENTATIVES. m
aei u ntpyhn fnvnnna frr tha state w which
tbe following Ia eyneraia
Rectieh pfatilna f,t The lavylng ~, the nnl-
anhar ynat lpau. nuA trf tnth au"na..linH s"nr.
annum tntns nipuuniinp In the ngpr.enfa to
eis nttIa .,n tho 4 hlat " asas aeh v1up'ten of
all property M iha Atn "A. asrar' ans'h ~ ia ay
ptppaiy nsainntsh frnn, tnsadan tie term nfnr
egiy bit a"Hn, II Va tnruie All raal eataia.
with hutlAnpe ard N'her 'met"vAm n'a there-
Oh NJ thereto ntFaehnh NJ, improvements npon
public Ia ~ w e'!et nnH Hxea 'anar; all ah'r.a,.
yeaa,la y ,pta mad ttiier whtr rtati NIL rail
road and - hnr ,nadA ,'anala and utber wnyR of
cnmmnn rn'inn, irnxnl Nv Transportation. ~
lnro,n,tiyps ani Other motive powera: MI al.
aine. hpiiera aud aher appniatna. aptur-
fannnnaa appliances aud nttnrhmania tor
ataam. ultm''eanh 'th"r enain in'a; ~ machines
and maainary: M ears. cati'hgaa, W gona ana
other vehi"l"a ~ rhte1tsi e"pF ,tleb'a, t.hNe
marks r,iS'laeaa, charters mo frahrhlana; I;
All rata lnaa lnmh~, h,'rk nnh nthar hnlI,ng
materials; An iiranntma's! AL mesahla PROV.
ertv aud ehnitels; MI p"tHann' prnpnriy: ull
anhha WARES aud mnrhaniian; all nlrahnlln.
vinpus nna mat ltun1ta. MI d'nm tnds. pearls
and other n, eaua i4tanns. whoihot real ~ imi ~
tatinn. ali watth"a eecka and uther ime
nieoea al go,a. SILVER aud nthn, ulate ~ plated
ware nli hnnarhnlh httrhen nnA o'har f,ifni.
tnre aud iutnlahlnp g",ds. Hll gune uistns.
firearms anj "a,u'ha ~ atn'uhts. paintings.
ahrpmn4. anEtayinua aud other Wnrka af nr .
Rll jaweln nn, ipw.ltr, whetht ! ~ gold ~ other
metals ar enmpus 'ien. NIL inagmenta auia
and "snsra ~ hntnnt ,tsh'a. rfeh'a, urnms, /,
pnius, United Aatsa anh fnrnign, whether rnr-
rent or nn.uttent! Mi "nrreuries. bank nntop
and o'hs, uarer nanara: Al ahar"a of atuok
aeetnn ereelles that three mllls tInterest
tAs) of aaiti tax IL u vai ~ nay a. thu Interest
Oh ths coma tiiNeh hnpha of tina 4tNta and w
the new tsana IT atata hpnaa 10 hs exchanged
for aati "nnseiAai.i honda that one mill iavee
taAl ~ in " ia,iai tn maintain nnA tauRir
levaea; tha ane min tnuhlin nhuenti,n tnsN ~
lesiea 10 rNy in'eleat IN 'he free. a"h"nl fund.
on tha aem'nnts fund, an tha Agricultural nna
Mechanical dallaE" fund. ~ nay stn.nne annual
~ III The purp,yt VI iha Rth'a Nniysr-tty. u
nay sta aou annually f'r the eupruft VI the i,,u
lAiana R,a," univetatl, aud Agricultural OH.
legn. ~ IN, f,naNn annually fol thp auprntt nf
the university lrt the edn,a attou If eolorel per
sona, tho remai nd"r tn be applied tn the auu-
port NJ free puhlie aaaooa thruugh hnut the Rtata
that nnn tniNl ~ iha dollar ,gan"ra innh tnSl ta
levied 20 carry IN md maintain tha govern.
thereof. to amnrreap inaurrnrtion. Iorp invn
aion etc, ~ f. anyrly the ,s'zana,n " 'hs state
who ioat limb ~ limha IN tha military service
ofthe tonieaarntn states with substantial arlt-
deiA tmha auI ing life, "M
sertton srr#,v,iee tint lhe property nanni ~
'1le POI of the constitution and no others
na I've exempted FROM taxation, aud aueh eS
ampttnn ehN ha allowed only under tho two
linn, tnientienal'y "r .nealleently. to plaea
proua,ts anh,eo IS taxation nn their ralla. are
tn ba helA With their auletiaa. for the lul
amount ct tasaa "a aatA propafty. tnaashnr
With 10 per cent interes thereon from maturity
Of tasaa mud ~ uat cent attornass feea on
Amonut w ,niamnnt recovered and Al noata of
Ree,ien tprnvl'oa that NIL iaxce ahal he col
lectai IN tho calendar year IN which tbe aaaeaa.
ment that aOf IA made, that they Rhpll ha patSl
on OF before the thirty arat day of Dncemher In
each reapectiva year In order to ayaid the no.
ttna, advertisement and sale required Ivy the
Recstan authorized the Governor to appoint
two State tax e',lle"tnta for the parish Of Or
leHnR, who ahall hold their offaaa for tour
yea.p. each ~ uiya d bond ~ t,o.ooo With snl-
vent eecnrty.
Eectinn aivns the Governor the power 10 ra.
Att af I'M ktufn IN ,lfxyt g,r
any canae he decides Ia be lm=t and al il,nient.
and TO f'll the vacancy thua created, with the
advice and consent Of tho Senate II IN aeasion
or auhiec ~ ita consent ri In next aeaplnn
Section provides that th. bonds ot All! tns
COLLECTORS shall be approved by the Governor,
and Rhall be recorded IN the mortgage Office or
RECORDS ~ the pariah Vf Orleans. aud i'll MI
other rarteh,s in which tho rr'neina! "wna real
upon all the real a.tate of the prineira, therein.
cnnuhinnrd uran the prompt aud faithful hta-
eharaeef hte dnu'a,
AMI CT af.ta o"llan'o,a Of stRta taSaa to make
proof 81 having faithfully performed their
charge, and upon such discharge to make pub
itcattan of the same ~ ~ ta onahln any officer
or eitisen ~ the State TINT may ieairo. Within
sixty days after the lae' publication, TO sua eaa
tax cotaHor or eharih. to annu aail 'ipehar9e
II the discharge ha annnnd the state tax COL
lec'or or sheriff ,ahall pay nil rneis. etc
SECTION p reauiroa tho Auditor of Puhlia Ar-
counts e. provide taN liata tn aocura the ltatiug
at Wy ptonnr'> Fnhs,t to taxation under a"'
!
nosstha to eaeh ate tax collector and sheriff
throughout tho State
Section ~ atsisnatoa the form ~ oath to he
printed on the backs " the aaid tax Hats and
Hetei,
Nccion Ill provides MA, ana of thaaa liats
ehall be FURNISHED hy the tax collector or ahnriN N
M the residence or atlire of each pcraon COM
nany, nrm. .otnnratien. bank. ,.NchanE" ".
aaaoetafion 81 two or moro individuals. and
deaiHnatea how II shall I've filed out
Section y emrnwera each State tax collector
nnrshsrhah, tn Y nsr.Mn y Y, Aern'y . alm,na'er
apenalty for nesleotins ~ do so.
Section II authorizes the cnlleatorte te tlll up
the second ccsnmn on tha ltsi With what lii oon-
Riders Il fair and lust valuation III The prnpnrty.
and In case vi the failure or refusal ot ANY prr-
scn 6 aism one cf the aaii lis's hn shall him
self Hi out the trst column of thu liet ~ tha
beet OF his intcrmatien. which. IL not au.worol
within zen days under oath ny sa,n taxpayer.
ana swarn H. sha u taken fnr confessed
Section IA provides that where the collector
heltrNtss that list is incomplete or incorrect
supplemental ltsf shall he taken "a correct
anttl sc. astie by judicial proceedings.
Se.tien !, mshns i the duty, of ,ho tax sol
records and ascertain the property " absent
any uasnown owners and make separate lists
Secttan le requires separate tax lists of all
property belonging IL the United States. t. the
state 81 louisiana and of all the property
thereon which helonSste the parish, 70 such in
eorporatea VILLAGE town or rity which shall ia
scribe all the lands owned hy either but shall
not affsx any valuation thereon II any subdi.
vision Of land ha omitted from the list tho taxes
on the same shall he paid hy the collector or
sheriff.
Section IL provides that each sheriff aud each
State tax collector In the raFsh of Orleans shall
proceed 10 have the said lists tilleti out AZ
and shall n!e the same before the ilrst Of July
In each year.
Saction II tesianates that III the pari- Ii of Or
leans the Mayor and City Administrators. alder
men, council, or other municipa! government
then in office IN the city ot New Orleans and In
each other parish the pciiea Jury shall meet On
the hrst Monday in AusGst In each year. and
daily thereafter until the assessment shall have
been eanipete5, sun days and legal holidays
excepted. that they shall have authority to IN
crease or diminish the valuation already placed
on property. 70 the end that the actual cash
value may he asceriained: and that If a MAJOR
ity cannot agree upon definite valuation Of
any item OF property. an average Of all the val
uatiens placed thereon by the several members
shall he made.
Section 10 prescribes that the city council