The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-04-10

/ signed, liz correct accurate and compiete
list OF all the property of which am owner,
In the capacity set forth In said list situated
In the parish OF ~r-r---, OF every kind, charac-
! ter and description, except what Is exempted
by article 207 of the constitution, which arti-
Gle 10 printed In full on this page; and do
further swear or affirm that the valuation
affixed opposite each item OF said property
In said list Is the actual cash value thereof,
according to the best OF my Judgment. knowl-
edge and belief.
so help me God.
"Sworn to and subscribed before me, on
this. the -~- day nf ~---~. A. ID. t83-."
SEC IA, BE ii further esacted, ETC., That one
OF said lists shall be furnished by the tax as-
SCISSOR to, or shall be left at the residences or
place OF business of each person, com pany,
flrm, corporation, bank, exchange or associa~
ton OF two or more lndividuals and 1t shall
be filled out with his name, ward, street num-
Der and postofflee address, and shall be signed
and sworn to by each person who owns, pos
sesses or controls any taxable property In his
own right; and a separate list shall be filed
| out with the name, ward, street number and
| postOffice, and shall be signed and sworn to
by each person, In each separate capacity In
| which he may possess taxable property such
as president, cashier, treasurer, secretary.
llquidator, master, superintendent, man.
| ager, sequestrator, receiver, trustee, stake
holder, depositary, keeper, curator, tutor.
| executor, administrator, legatee, heir, bene-
ficiary, father, agent. attorney, usufructuary,
or any other representative, mandatory.
|
progided, that the same property shall not be
| assessed In more than one capacity. The
| taxpayer shall affix his valuation Of each item
| OF property Ia the first column for valuation
| In said list. The real estate, road-beds, roads,
Iron, tracks, representatives, excavations and
| channels OF every railroad, canal and other
transportation or telegraph company shall
be assessed and taxed In the parish where
located. but franchises, rights OF every NOV
able property and assets shall be assessed
and taxed In that district or parish In which
the domicile or principal office of the COM
an,y.d f ,bss h or pr, corporation is
such domicile or Office then, la that district
or parish In which the greatest length of
track, waterway. or other roadway 10 sit
uated
SEQ. IS. Be 1t further enacted, etc, That each
tax assessor, either In person or by duly
qualified deputy, is hereby authorized to adj
minister the oath or affirmation on the said
list, In the manner required by law for adj
mnisteriDg oaths; and ne Ia required, in per-
son or by deputy, to actually administer the
said oath or affirmation to the person signing
same; and should any tax assessor or deputy
sign said jurat, without having actually adj
ministered said oath, he shall be guilty OF
nom feasance and malfeasanee In officeaunder
article 1876 Of the constitution, and the tax as~
SCISSOR shall be liable on his bond for all the
taxes due by the person purporting to have
taken said oath or affirmation.
SEC. 16. Be u further enacted, ETC., That the
tax assessor shall I'LL up the second column
for valuation, with such valuation of each
item OF property as he considers fair and
just; and IL any person shall fall or refuse to
Sign one OF said tax lists, the tax assessor
shall obtain his nane ward, street number
and postoffce address, and a full description
and valuation OF all the property OF said per-
son, In whatever way he can and shall him.
self fill out said list, from the best informas
ton he can obtain; and shall fill up the Sec
ond column with his own valuations; and to
that end he Is authorized to administer oatfS
and to PROFOUND questions to any person
VINO, he supposes, can give Information In
relation thereto.
SEC. II. Be it further enacted, etc., That each
tax assessor on and after the first day Of Jam
uary, shall diligently examine the records In
the offices OF mortgages and conveyanceS,
and the abstracts OF land entries, and shall
otherwise make faithful inquiry and inyesti-
cation to ascertain what taxable property In
his district or parish belongs to residents and
to absent owners and to unknown owners.
and he shall make q separate tax list, de-
scribing each tract OF land and other item Of
taxable property belonging to any absent
owner whose name is known, ana shall affix
the valuation thereof In person or by sworn
deputy, unless said absent owner, or bis agent
or attorney, shall have delivered to him cor
rect and complete tax list, contaiDing the
name and postoffice address OF said absent
owner, and of his agent or attorney, on or be-
fore the first day OF June, In the year 1880,
and on or before the first day OF May in each
subsequent year; and he shall make separ-
ate tax list, describing each separate tract Of
land and other property belonging to each
unknown owner, and shall affix a separate
valuation to each separate tract.
SEQ 18. Be ID further enacted, etc., That
all real and personal property, subject to tag
alton, shall be estimated by the assessor at It's
cash value under such rules as may be es.
tabshed by q system Of equalization OF the
property OF the State under article 203 OF th9
and In case OF the disagreement,
or on demand OF the property holder, the as
SCISSOR shall be required to call to his assist
ance two taxpayers, paying taxes on both
real estate and personal property, re8tdiDQfn
the vicinity, to assess same, one to be chosen
by the assessor and one by the taxpayer, and
In case Of disagreement they shall call third
party, qualified as before, to act as umpire,
whose decision shall be entered upon the as
list, as provided In section IL of this
act, and the same shall be signed by said tax
payer, and umpire and owner and assessor, and
shall be tina unless the taxpayer. under oath,
shall allrge that gross Injustice has been done
him, In which Case an appeal shall lie to the
courts. All such cases shall have preference
and be tried summarily and In chambers by
rule, and the court shall, In reducing the jndg-
ment, assess ten per cent damages on the
amount OF the tax against the party COM
planning, IL the appeal ne deemed frivolous.
SEC. 10. Be 1t further enacted, etc., That
each State tax assessor shall proceed, on and
after the first day OF January In each year,
to have said lists filled out signed and sworn
to, as above provided and shall file the same
In the office where the mortgage records OF
LUe OIllC6 dTS hepL, OH OF DeIUFc Inc HFSL DAY
Of August, In the year 1880. and on or before
the first day OF May In each subsequent year,
stitched together in such form as the Auditor
shall prescribe.
SEC. 20. Be 1t further enacted, etc., That In
the parish OF Orleans all the assessors In and
Tor the said parish, who are hereby cOnSti-
tuted the board Of assessors for said parish.
shall meet on the first Monday In May In the
year 1880, and on the first Monday in January
n eacn subsequent year, and daily thereafter
until the assessment shall have been COM
oeted Sundays and legal holidays excepted.
They snail obtain the original lists from the
conveyance office, and shall proceed to assess
The valuation of each item OF property de-
3cribed In said lists; and 1t shall be their
1uty to increase or diminish the valuation ale
ready placed thereon according TO the best
knowledge and Judgment they
possess, to the end that the actual cash
"a Inc be asc..ctaiIaad keiL,k 0azernad