The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1917-03-17
NoN-TAxABLE PROPERTY.
Assessors Receive Instructions from
Board of State Affairs.


Assessssr A. S. st. Amant of Ascen-
sion parish is in receipt of the follow
ing commE. ication from Chairman
L. 3. Thom555s of the Board of State
Affairs: n
'sBaton Rouge, La, March /, 1917.
Dear Sir:-We have received
great many letters from assessors and
other persons, asking us whether or
not certain property was exempt from
taxation.
sThese letters have been with ref
erence to furniture and fixtures in
barber shops, hotels and offices of
various kinds; the furniture, books
and apparatus in doctors and sur
geons' Offices; books and furniture in
lawyers Offices; notes and accounts,
firearms, billboards and gasoline
boats.
"Under the law, all of the above
named items Of property are subject
to taxation, and every assessor in the
/ state is expected to place them on his
assessment list.
In order that there may be no
confusion with reference to tax ex-
emptions, we enclose you herewith a
list of all property exempt from taxa
ton in this state.
In making your assessment you
will assess everything not contained
in this list.
Trusting this may be of assistance
to you in your work, we remain,
'0uts "L' Luz Z. THOMAS.
Chairman"
The list referred to by Mr.. Thomas
itemizes the property exempted from
taxation bya article 230 of the state
constitutionpss follows:
/. All puFeic property.
2. All pVtrces of religious worship
or burial.
8. AlASrectories, parsonages and
grounds appurtenant when used ex-
clusively as residences for the min
listers in charge.
4. All charitable institutions.
S. All buildings and property used
exclusively for public monuments or
historical collections.
g. All property used exclusively for
school and college purposes.
Z. Real and personal estate of any
public library, and that of any library
association, and all books and phil
osophical apparatus, and all paintings
and statuary of any company kept in
public hall, and not kept for private
income.
8. Household property to the value
of $500.
8. Any railroad or part of railroad,
constructed subsequent to 1903 and
prior to January /, 1909. Other rail-
road property is exempt, but these as
sessments are made by Board of State
Affairs and do not concern local as
SCISSORS.
10. Legal reserve of all life insur-
ance companies organized under the
laws of Louisiana.
II. Property of military organiza-
tions while used by the state national
guard or militia.
IL. Mortgage loans, mortgages and
mortgage notes upon real estate in
this state.
13. Loans made by life insurance
companies to policy holders on the
sole security of the policy held by the
DStAcS III eiiS tIS
loan and the notes evidencing such
loans, provided the rate Of interest
does not exceed per cent.
Ia. The capital, surplus and per-
sonal estate of corporations organ
lied after November %, 1912, for the
purpose of lending money on mort
cages on country property in this
state. Interest must not exceed 6
per cent, capital must be $3.50, 900,
full paid. Exempt 90 years.
Is. Steamship companies under the
provisions Of article 23O of the consti.
tuition Of Louisiana for 1918.
16. All money on hand or on de
post.
II. All loans made by homestead
/ associations and societies secured by
stock to their members.
18. The capital stock, franchises
and property Of all corporations con
structing, owning and operating com
bined systems of irrigation, naviga
ton and hydro-electrie power, usin,
fresh water of Louisiana streams, fo
ten years under conditions laid dow
, in the amendment to article 230 Q
the constitution, proposed July {
1914, and adopted in November, 1911
I, Article 48 of the constitution pre
hibits the legislature from exemptin
any property from taxation.