The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1880-04-24
LAWS OF 1880.

We have only available space IN
this issue topresept synopsis Of the
revenue lay, and three minor enact
ments. The total number Of acts
passed by the General Assembly and
sign+d by the Governor was l43, the
last Of hich were promulgated in
the official journal Of the 10th inst.
Gov. Wilt has vetoed the acts
amending the city charter Of New Or
leans and ,.!h.s laws relative tp public
education.
We shall continue onr synopsis Of
tie laws Of 1880 until it includes
every act promulgated.
No. IT. An Act to provide an annual
revenue for the State Of Louisiana, by
the levying Of annual taxes upon all
property not exempted by the consti-
tuition from taxation, and by prescri-
bling the methods of assessing and col
lecting the same, and Of enforcing pay
ment thereof. #a
This act provides for the levy Of All
annual tax of six mills, divided as fol
.ows: three mills for interest on the
State debt, one mill for repairing and
maintaining levees, one mill for main
tenance Of public schools and payment
of interest on the free school fund and
the Agricultural and Mechanical College
fund, and one mill general fund tax "
for carrying on and maintaining the
State government and the public insti-
tutions. A new assessment Of property
is to be made in 1880, in the manner de-
scribed i'll the act, which is similar to
the system il vogue prior to 1877. Each
owner Of taxable property is required to
make sworn return of his possessions
OH printed blank to be furnished by
the Assessor, affixing the cash valuation
of the property. The Assessor. also esti-
mates the value of the property, and in
case Of disagreement between him and
the tax payer, each names another tax
payer, and these two determine the as
sessment, calling in third tax payer
for umpire in case of their failure to
agree. Should the decision Of these ref
erecs be deemed unjust by the tax payer
whose property is being assessed, lie may
appeal to the courts, and such cases are
to he tried summarily, but he is liable to
penalty Of ten per cent. on the amount
Of his taxes for frivolous appeal. The
assessment rolls are to be completed as
soon as possible before September, 1880,
and before June in subsequent years.
Taxes are to be collected for the year i'll
which they are assessed, and after the
Sheriff has twice published in a local
newspaper notice that taxes are due, he
shall deliver or mail to each tax payer Il
statement Of his taxes, for which ten
cents may be collected. Taxes on NOV
able property are exigible from the first
day Of the calendar month after the tax
rolls have been filed in the Recorders
office, but no forced collections of such
taxes shall he made prior to November,
unless the Collector has reason to fear
that the State, parish or municipal cor
poration will lose the same. Taxes on
immovable property must be paid before
the 3lst Of December in order to avoid
the notice, advertisement and sale pre-
scribed by article 2l0of the constitution.
Assessors are to receive three per cent.
OIL all taxes assessed UP to $4,000, and
one per cent upon assessments in excess
of that amount. Sheritfs are entitled to
four per cent. upon collections and the
same fees as in ordinary civil cases when
seizures and sales for taxes are made.
No. rs. An Act to put il force and effect
article 2O9 Of the constitution Of the
State Of Louisiana, relative to the rate
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