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 THE LIBRARY 
 OF 
 
 THE UNIVERSITY 
 
 OF CALIFORNIA 
 
 LOS ANGELES
 
 "^U 
 
 COMPII^AnriON 
 
 LAWS 
 
 PROVIDE A REVENUE 
 
 FOR TIIK 
 
 SrATPK OF LOUISIANA, 
 
 Comprising all laws, and parts of laws, in force at this date, 
 
 April, 1897. 
 
 BATON ROU(iE: 
 The Advocate, Official Journal <ii- thk State 01 Loiisiana. 
 
 1897.
 
 
 STATE OF LOriSIANA, i 
 
 AuDiToirs Office, > 
 
 Baton Ronj^e, April, 1897. > 
 
 This volume contains all the laws, and parts of laws, in force at this 
 time, relative to the assessment of property and the collection of taxes, and 
 is arranged with esi)ecial reference to the convenience ol Assessors and Tax 
 Collectors in the discharge of their respective duties. It is hoped that the 
 great responsibility resting upon these officers will impress them with the 
 necessity of a thorough understanding of the laws by which they are 
 governed. 
 
 As the Tax Collector's power to enforce the payment of taxc, by sale of 
 the tax debtor's propert;^, does not arise until all the formalities of the law 
 have been strictly complied with, care and diligence should be exercised in 
 the full and correct description of property on the tax rolls, and in all sub- 
 sequent proceedings of notice, advertisement and sale. 
 
 Ui)on the intelligent and conscientious jjerformance of the duties of the 
 Assessors, in the legal and equitable valuation of property, for assessment 
 purposes, "assisted and supported by the Boards of Eeviewers, depends the 
 financial prosperity of the State Government and its ability to provide for 
 the support of the charitable institutions and the public schools, the protec- 
 tion of the Innds from devastating floods and the payment of interest on the 
 public debt. 
 
 Herein will be found (page 128, et seq. ) extracts from the decisions of 
 the Supreme Court bearing upon the subjects of assessment and taxation. 
 
 The acts creating the several Levee Districts of the State and providing 
 for the protection of the Oyster Industry, being local and not general in 
 their application, it was not deemed necessary to include them in this 
 compilation, and reference only is made to them by title and number of the 
 Acts, to-wit : 
 
 Orleans Act 93 of 1890. 
 
 Pontchartrain, Act 9.5 of 1890. 
 
 Atchafalaya, Act 97 of 1890. 
 
 Red River, Atchafalaya and Bayou Boeuf, . Act 46 of 1892. 
 
 Lafourche, Act 13 of 18^-2. 
 
 Lake Borgne Basin, Act 14 of 1892. 
 
 Buras, Act 18 of 1694. 
 
 Fifth, Act 44 of 1886. 
 
 Tensas Basin, Act 59 of 1886. 
 
 Caddo, Act 74 of 1892. 
 
 Bossier, Act 89 of 1892. 
 
 Oyster Industry, Act 121 of 1896. 
 
 A synopsis of each section of the Acts will be found at the beginning of 
 
 the different divisions of this volume, and is intended to be used in place of 
 
 a general index. 
 
 W. W. HEARD, 
 
 567104 ^"*^*^^-
 
 CONSTITUTIONAL PROVISIONS. 
 
 Art, 118. I Sheriff and Ex-officio Tax Collector.]— There shall 
 be a sheriff aud corouer elected by the qualified voters of each 
 parish iu the State, excei)t the parish of Orleans, who shall be 
 elected at the general elections, aud hold office for four years. 
 *********** 
 
 The sheriff, except in the parish of Orleans, shall be ex- 
 officio collector of State and parish taxes. 
 
 He shall give separate bonds for the faithful performance of 
 his duty in each capacity. Until otherwise provided, tlie bond 
 shall be given according to existing laws. 
 
 Art. 170. [Tax Mortgage or Privilege. j — ISTo mortgage or 
 privilege on immovable property shall affect third persons, 
 unless recorded or registered in the parish where the property 
 is situated, iu the manner and within the time as is now or may 
 be prescribed by law, except privileges for expenses of last 
 illness, and privileges for taxes, State, parish or municipal : 
 provided, such privileges shall lapse in three years. 
 
 Art. 203. [Taxation Shall be Equal and Uniform.]— Taxation 
 shall be equal and uniform throughout the territorial limits of 
 the authority levying the tax, and all property shall be taxed in 
 proportion to its value, to be ascertained as directed by law ; 
 provided, the assessment of all property shall never exceed the 
 actual cash value thereof; and provided further, that the 'ax- 
 payers shall have the right of testing the correctness of their 
 assessments before the courts of Justice. In order to arrive at 
 this equality aud uniformity the General Assembly shall, at its 
 first session after the adoption of this constitution, provide a 
 system of equality and uniformity in assessments, based ni)on 
 the relative value of property in the different portions of the 
 State. The valuation put upon property for the purposes of
 
 CONSTIIUIIONAL PROVISIO\S 
 
 State taxation shall be taken as tbe proper valuation for pur- 
 l)Oses of local taxation in every subdivision of tbe State. 
 
 Art. liO-t. [Taxes — For What Purposes Levied.]— The taxing- 
 power shall be exercis. d only to carry on and maintain the gov- 
 ernment of the State and the public institutions thereof, to 
 educate the children of the State, to pay the principal and 
 interest of the public debt, to supi)ress insurrection, repel inva- 
 vSion or defend the State in time ot war,. to supply the citizens 
 of the State who lost a limb or limbs in the military service of 
 the Confederate States with artiticial limbs during life, and for 
 levee purposes, as hereinafter provided. 
 
 Art. 205. [Corporations and Corporate Property.] — The power 
 to tax corporations and corporate property shall never be sur- 
 rendered nor suspended by act of the General Assembly. 
 
 Art. 200. [License Tax; Exemptions.] — The General Assem- 
 bly may levy a license tax, and in such case shall graduate the 
 amount of such tax to be collected from the persons pursuing 
 the several trades, professions, vocations and callings. All per- 
 sons, associations of peisons and corporations pursuing any 
 trade, profession, business or calling may be rendered liable to 
 such tax, except clerks, laborers, clergymen, school teachers, 
 those engaged in mechanical, agricultural, horticultural and 
 mining pursuits, and manufacturers other than those of distilled 
 alcoholic or malt liquors, tobacco and cigars, and cotton seed 
 oil. No political corporation shall imi)ose a greater license tax 
 
 m 
 
 than is imposed by the General Assembly for State purposes. 
 
 Art. 207. [Exemptions.] — The following property shall be 
 exempt from taxation, and no other, viz : All public property, 
 places of religious worship or burial, all charitable institutions, 
 all buildings and property used exclusivelj' for colleges or other 
 school purposes, the real and personal estate of any public 
 library and that of any other literary association used by or 
 connected with such library, all books and philosophical appa- 
 ratus, and all paintings and statuary ot any company or asso- 
 ciation kept in a public hall; provided, the property so exempted
 
 CONSTITUTIONAL PROVISIONS. 
 
 be not used or leased for purposes of private or corporate profit 
 or income. There sliall also be exempt from taxation household 
 property to the value of five hundred dollars. There shall also 
 be exempt from taxation and license for a period of twenty years 
 from the adoption of the Constitution of 1879, the capital, 
 machinery and other property employed in the manufacture of 
 textile fabrics, leather, shoes, harness, saddlery, hats, flour, 
 mrchiuerj^, agricultural implements, manufacture of ice, fertil- 
 izers and chemicahs, and furniture and other articles of wood, 
 marble or stone, soap, stationery, ink and paper, boat-building' 
 and chocolate; provided, that not less than five hauds are 
 employed in any one factory. 
 
 Art. 208. [Poll Tax.]— The General Assembly shall levy an 
 annual poll tax, for the niaintenance of public schools upon 
 ever)' male inhabitant in the State over the age of tweuty-.one 
 years, which shall never be less than one dollar nor exceed one 
 dollar and a half i)er capita, and the General Assembly shall 
 pass laws to enforce payment of said tax. 
 
 Art. 209. [State, Municipal and Parochial Taxation] — The 
 Stite tax on property for all purposes whatever, including 
 expenses of government, schools, levees and interest, shall not 
 exceed in any one year six mills on the dollar of its assessed 
 valuation, if the ordinance regarding the bonded debt of the 
 State is adopted and ratified by the people; and if said ordi- 
 nance is not adopted and ratified bj^ the people, said State tax 
 for all purposes aforesaid shall not exceed in any one year fire 
 mills on the dollar of the assessed valuation of the property; 
 and no parish or municipal tax for all purposes whatsoever shall 
 exceed ten mills on the dollar of valuation ; provided, that for 
 the purpose of erecting and constructuig public buildings, 
 bridges and works of public improvement in parishes and munici- 
 palities, the rates of taxation herein limited may be increased 
 when the rate of such increase and the purpose for which it is 
 intended shall have been submitted to a vote of the property 
 taxpayers of such parish or municipality entitled to a vote under
 
 CONSTITUTIONAL PROVISIONS. 
 
 the electiou laws of the State, and a majority of same voting 
 at such election shall have voted therefor. 
 
 Art. -JIO. [Tax Sales.] — There shall be no forfeiture of 
 property for the non-payment of taxes, State, levee district, 
 parochial or municipal, but at the expiration ot the year in 
 which they are due the collector shall, without suit, and after 
 giving' notice to the delinquent in the manner to be provided by 
 law (which shall not be by publication except in case of unknown 
 owner) advertise for sale the property on which the taxes are 
 due in the manner provided for judicial sales, and on the day of 
 sale he shall sell such portion of the property as the debtor shall 
 point out, and, in case the debtor shall not point out sufficient 
 property, the collector shall at once and without further delay 
 sell the least quantity of property which any bidder will buy for 
 the amount of the taxes, interest and costs. The sale shall be 
 without appraisement, and the property sold shall be redeem- 
 able at any time for the space of one year, by paying the price 
 given, with twenty per cent and costs added. No sale of prop- 
 erty for taxes shall be annulled for any informality in the pro- 
 ceedings until the price paid, with ten per cent interest, be 
 tendered to the purchaser. All deeds of sale made, or that may 
 be made, by collectors of taxes, shall be received by courts in 
 evidence as prima facie valid sales. 
 
 Art. -Jll. [Tax Designated by Year in Which it is Collectible.] 
 The tax shall be designated by the year in which it is collectible, 
 and the tax on movable property shall be collected in the year 
 in which the assessment is made. 
 
 Art. 212. [Postponement of Taxes.] — The Legislature shall 
 pass no law postponing the payment of taxes, except in case of 
 overflow, general conflagration, general destruction of the crops, 
 or other public calamity. 
 
 If 
 
 -v,yi^, .Art. 213. [Taxation for Levee Purposes ] — A levee system 
 shall be maintained in the State, and a tax not to exceed one 
 mill may be levied annually on all property subject to taxation.
 
 CONSTITUTION A.L PROVISIONS. 
 
 aud shall be applied exclusively to the maiuteuance and repairs 
 of levees. 
 
 Art. 214. [Levee Districts; Commissioners.] — The General 
 Assembly may divide the State into levee districts and provide 
 for the appointment or election of levee commissioners in said 
 districts, who shall, in the method and manner to be provided 
 bylaw, have supervision of the erection, repairs and maintenance 
 of the levee in said districts; to that effect the Levee Com- 
 missioners may levy a tax not to exceed ten mills on the taxable 
 property situated within alluvial portions of said districts sub- 
 ject to overflow; provided, that in case of necessity to raise 
 additional funds for the purpose of constructing, j)reserving or 
 repairing- any levees protecting the lauds of a district, the rate 
 ot taxatiou herein limited, may be increased when the rate of 
 sui'h increase and the necessity aud purpose for which it is 
 intended shall have been submitted to a vote of the property 
 taxpayers of such district, paying taxes for himself, or in any 
 representative capacity, whether resident or non-resident, on 
 property situated within the alluvial portion of said district 
 subject to overflow, and a majority of those in number and. value, 
 voting at such election, shall have voted therefor. 
 
 Art. 218. [Constitutional Provisions Relative to State Taxes 
 also Apply to Parish, District and Municipal Taxes.] — All the arti- 
 cles and provisions ot this Constitution regulating and relating 
 to the collection of State taxes and tax sales shall also apply to 
 aud regulate the collection of parish, district and municipal 
 taxes. 
 
 Art. 224. [Free Public Schools.]— There shall be free public 
 schools established by the General Assembly throughout the 
 State for the education of all the children of the State between 
 the ages of six and eighteen years ; and the General Assembly 
 shall provide for their establishment, maintenance aud support, 
 by taxation, or otherwise, and all moneys so raised, except the 
 poll tax, shall be distributed to each parish iu proportion to the 
 number of children between the ages of six aud eighteen years.
 
 CONSTITUTIONAL PROVISIONS. 
 
 Art. 227. [Poll Tax Applied to Public Schools.]— The funds 
 derived from the collection of the poll tax shall be applied exclu- 
 sively to the luaiutenauce of the public schools as organized 
 under this Constitution, and shall be applied exclusively to the 
 maintenance of the public schools in the parish in which the 
 same shall be collected, and shall be accounted for and paid by 
 the collecting officers directly to the competent school authori- 
 ties of each parish. 
 
 Art. 229. [School Funds— Of What They Shall Consist.]— The 
 school funds of this State shall consist of: 
 
 1. The proceeds of taxation for school purposes, as provided 
 in this constitution. 
 
 2. The interest on the proceeds of all public lands hereto- 
 fore granted by the United States for the use and support of the 
 public schools. 
 
 3. Of lands and other property which may hereafter be 
 bequeathed, granted or donated to the State, or generally for 
 school pur])oses. 
 
 i. All funds or property, other than unimproved lauds, 
 bequeathed or granted to the State, not designated for other 
 purposes. 
 
 5. The proceeds of vacant estates falling under the law to 
 the State of Louisiana. 
 
 The Legislature may appropriate to the same fund the pro- 
 ceeds, in whole or in part, of public lands not designated for 
 any other purpose, and shall provide that every parish may levy 
 a tax for the public schools therein, which shall not exceed the 
 State tax ; provided, that with such tax the whole amount of 
 parish taxes sliall not exceed the limits of parish taxation fixed 
 by this Constitution.
 
 REVENUE. 
 
 Revenue. 
 
 1. [S. 1, A. lOG, 1890.]— Aimniil tax 
 
 ofsix mills levied on all taxa- 
 ble property ; enumeration of 
 taxable property, exceptions 
 and exemptions. 
 
 2. [8. 2, A. 100, 1890.]— Assessors; 
 
 appointments, term of office, 
 oath of office, bond, sureties, 
 compensation. 
 
 3. [S. 3, A. 106, 1890.]— Assessors, 
 
 Orleans parish ; appointment, 
 compensation, term of office, 
 clerical force. 
 
 4. [S. 4, A. 106, 18J0.]— Assessors 
 
 may be removed by the Gov- 
 ernor for cause ; vacancies, hoAv 
 tilled. 
 
 5. [S. 5, A. 106, 1890.]— Assessors, 
 
 Orleans parish; oath of office, 
 amount of bond. 
 
 6. [S. 6, A. 106, 18J0.]- Assessors 
 
 and tax collectors' lioiids, the 
 conditions thereof, recorda- 
 tion, sureties 
 
 7. [S. 7. A. 106, 1890 ] — Assessor's 
 
 duty to list all taxable prop- 
 erty; penalty for failure ; grow- 
 ing and gathered crops a part 
 of the realty while in first 
 hands. No property shall be 
 taxed twice in the same year. 
 
 8. [S. 8, A. 106, 1890.]— Landed 
 
 property, how designated and 
 assessed. 
 
 9. [S. 9, A. 1U6, 1890 ]— As.sessors 
 
 shall examine mortgage and 
 conveyance records and ab- 
 stracts of laud entries, to as- 
 certain owuershii» of ])roperty. 
 
 10. [S. 10, A. 106, 1880.]— Land when 
 
 divided by parish lines, how 
 assessed. 
 
 11. [8. II, A. 106, 1-90.]— Omissicms 
 
 and errors in assessments, when 
 
 discovered, how corrected; 
 back taxes shall not be as- 
 sessed for more than three 
 years ; supplemental rolls, no- 
 tice. 
 
 12. [S. V2, A. lO'.i, 1890] — Blank tax 
 
 lists to be furnished by State 
 Auditor. 
 
 13. [8.' i:!, A. 106, 1-90 ] — Duty of 
 
 taxi)ayer, except in Orleans 
 parish, to fill out a list of hi.s 
 property and make oath there- 
 to. 
 
 14. [8. 14, A. 106, 1890.]- F(uiu of 
 
 taxpayer's oath, 
 l.'i. [8. 15, A. 103, 1890 ]— Assessors 
 shall visit in person or by 
 de-juty the residence, domicile 
 or office of each person, firm 
 or corporation suljject to taxa- 
 tion. 
 
 16. [8. 16. A. 10(\, l^L'U.— Blank foruis 
 
 of assessment ; agricultural sta- 
 tistics. 
 
 17. [8. 17, A. 106, 1^90] -Duty of 
 
 assessor to administer oath to 
 taxpayers. 
 
 18. [8. 18, A. 106, 1890 ]— Valuatiou 
 
 of property for assessment; de- 
 scription of assessed jiroperty. 
 how made 
 
 19. [8. 19, A. 106, 1890.]— All prop- 
 
 erty shall be assessed at its 
 actual cash value; oath of tax- 
 payer. 
 
 20. [8. '^0, A. 106, 18911.] — Assessor 
 
 shall have the right to examine 
 books and accounts and to in- 
 quire into the insured value of 
 property. 
 
 [8 21, A 106, 1890.]— Comple- 
 tion of tax lists and notice 
 thereof. 
 
 [S. 22, A. 106, 1890.]— Pol ice ju- 
 
 21. 
 
 92
 
 REVENUE 
 
 Revenue — Contiuued. 
 
 ries constituted boards of re- 
 viewers. 
 
 23. [S. 2n, A. 106, 1890.]— Boards of 
 
 reviewers; time of rueeting; 
 duties; compensation. 
 
 24. [S. 24, A. 106, 1890.] -Board of 
 
 Assessors, i)arisli. of Orleans ; 
 their duties and powers ; notice 
 by publication of completion 
 of ass'issment; Register of Con- 
 veyances, bis duties. 
 
 25. [S. 25, A. 106, 1890.] -Duty of 
 
 taxpayer to make sworn return 
 of his property. 
 
 36. [S. 26, A 106, 1890. J— Right of 
 taxpayer to appear before com- 
 mittee on assessments and be 
 hcnird relative to valuation of 
 his ])roperty ; duties and pow- 
 ers of committee on assess- 
 ments. 
 
 27. [S. 27, A. 106, 1890 J— Assessment 
 of banks. 
 
 2S. LS 28, A. 106, 1890.]— Assessment 
 ol' corporations not enumerated 
 in Sec. 27. 
 
 29. [S. 29, A. 106, 1880.] -Railroads, 
 
 canal, trausjjortatio:) and tele- 
 graph comj)auies. 
 
 30. [S, :50, A. 103, l'^90.]- Assessment 
 
 rolls to be furnished by the 
 Auditor; how and by whom 
 filled und to whom to be deliv- 
 ered when filled. 
 
 31. [8. 31, A. 106, 1890.]— Time at 
 
 which rolls shall be comideted 
 and filed. 
 
 32. [S. 32, A. 106, 1890.]— Duty of 
 
 Recorder o; Mortgages ujion 
 receipt of tax roll. 
 
 33. [S. 33. A. 106, 1890] -Filing of 
 
 1ax roll in Mortgage office to 
 act as legal mortgage upon 
 each piece of property. 
 
 34. [S. 34, A. 85, 1888.]— Filing of 
 tax roll shall be full notice to 
 taxpayers, and parties in in- 
 terest, of the completion of the 
 assessment and that taxes are 
 due and collectible. 
 
 35 [S. 35, A. 85, 1888.]— Filing of 
 tax rolls shall be prima facie 
 evidence that the assessment 
 has been made according to 
 law ; no injunction allowable 
 against such filing and.uo judg- 
 ment shall affect pai'ties not 
 included in the suit. 
 
 36. [S. 2, A. 69, le9-2.]— Tax collect- 
 
 ors, parish of Orleans; appoint- 
 ment, compensation, oath and 
 bond. 
 
 37. [S. .37, A, 85, 1888.]— Bond of tax 
 
 collector, approval and record- 
 ation ; conditions thereof 
 
 38. [S 38, A. 85, 1888.]— Removal 
 
 and suspension of tax collect- 
 ors. 
 
 39. [S. 39, A. 85, I8e8.]— Taxes ; when 
 
 due and how designated and 
 collected ; interest. 
 
 40 [S. 40, A. 85, 1888.]— Notice to 
 taxpayers on movable prop- 
 erty; delinquent taxes; col- 
 lector's duties. 
 
 41. [S. 41, A. 85, 1888 ]— Notice to 
 
 taxpayers ; form of notice and 
 manner of delivery. 
 
 42. [S. 42. A. 85, 18S8.]— General no- 
 
 tice by publication to unknown 
 owners ; costs of notice. 
 
 43. [S. 43, A. 85, 188:^.]— Sale of 
 
 movable property for taxes ; 
 form of sale. 
 
 44. [S. 44, A. So, 1888.]— Rights of 
 
 taxpayers in the sale of mova- 
 ble property.
 
 REVENUE. 
 
 Revenue — Contiuued. 
 
 45. [S 45, A. 85, 18-r8.]— Seizure and 
 
 sale of movable property. 
 
 46. [S 46. A 85, 1888 ]— Tax collect- 
 
 er.s ma J- take posses.sioii of 
 movable projierty and jilace 
 ke per tbereou. 
 
 47. [S. 47, A. 85, 1888 ]— Notice of 
 
 seizure. 
 
 48. [S. 48, A 85 18^8.]— Tax collect- 
 
 ors may seize and take posses- 
 sion of property after three 
 days' notice 
 
 49. [S. 49, A. 85, 1888.]— Rights of 
 
 tax debtor to a release of prop- 
 erty seized by giving lorth- 
 comiug bond. 
 
 50. [S. 50, A. 85, 1888.]— Notice to 
 
 taxpayers delinqiient on im- 
 movable property. 
 
 51. [S. 51, A. 85, 1888.]— Notice to 
 
 delinquents; manner of deliv- 
 ery ; costs of tax collector for 
 notice. 
 
 52. [S. 52, A. 85, 1888.]— General no- 
 
 tice by publication to unknown 
 owners of immovable property. 
 
 53. [S. 53, A. 85, 1888.]— Duty of tax 
 
 collectors to advertise prop- 
 erty for delinquent taxes after 
 due notice has been given; 
 form of advertisement. 
 
 54. [S. 54, A. 105, 1890.]— Sale for 
 
 taxes of property that had been 
 concealed, parted with or dis- 
 posed of by delinquents; du- 
 ties of tax collectors in case 
 personal property cannot be 
 seized. 
 
 55. [S. 55, A. 85, 1688.] — Growing 
 
 and gathered crops and shares 
 therein, how seized and sold 
 for taxes. 
 
 56. [S. 56, A. lOG, 1890.]— Tax and 
 
 license suits to be preference 
 suits. 
 
 57. [S. 57, A. 106, 1890.]— Deputy 
 
 tax collectors and assessors ; 
 Attorney General to appoint 
 an attorney in the parish of 
 Orleans ; his duty. 
 
 58. [S. 58, A. 8.3, 1888.]— Fees and 
 
 commissions of tax collectors. 
 
 59. [S. 59, A. 85, 1888.]— Adjudica- 
 
 tion of property to the State; 
 tax collector's duty to take 
 actual possession thereof; fees 
 for collection of rents. 
 
 60. [S. 60, A. 85, 18-8.]— Tax sales 
 
 to lie made on or liefore the 
 first day of May of each year. 
 
 61. [S. 61, A. 106, 1890.]— Property 
 
 adjudicated to the State ; how 
 assessed. 
 
 62. [S. 6>, A. 85, 1888.]— Redemption 
 
 of jiroperty adjudicated to tlie 
 State for unpaid taxes. 
 
 63. [S. 63, A. 85, 1888.]— Deeds of 
 
 sale to individual purchasers 
 of tax property. 
 
 64. [S. 64, A. 85, 1888.]— Tender re- 
 
 quired by Art. 210 of the Con- 
 stitution ; how, when and by 
 whom made. 
 
 65. [S. 65, A. 85, 1888.]— Order of 
 
 seizure and possession ; how 
 and by whom made. 
 
 66. [S. 66, A. 85, 1888.]— Rents and 
 
 revenues on property pur- 
 chased at tax sale. 
 
 67. [S. 67, A. 85, 1888.]— State Au- 
 
 ditor authorized to cancel erro- 
 neous as essments and tax 
 sales. 
 
 68. |S. 68, A. 85 188b. J— Taxes paid 
 
 prior to sale for taxes ; Audit- 
 or's duty to furnish quiet claim 
 to owner-. 
 
 69. [S. 69, A. 85, 1888.]— Errors in 
 
 assessments; how corrected.
 
 10 
 
 REVENUE. 
 
 Revenue — Continued. 
 
 70. [8. 70, A. 85, 1888.]— Subsequent 
 
 mortgages, pledges, eucuni- 
 bi'ances, sales, etc., not to af 
 feet taxes assessed. 
 
 71. [S. 71, A. 85, lt-88.]— How prop- 
 
 erty assessed to unknown own- 
 ers is to be proceeded with 
 upon discovery of the owner. 
 
 72. [8. 72, A. 85, 1888.]— How and 
 
 with what moneys taxes and 
 licenses may be paid. 
 
 73. [8. 73, A. 85, 1888.]— Sheriffs, no- 
 
 taries and others prohibited 
 from passing act for s.ale or 
 transfer of property unless 
 taxes are paid. 
 
 74. [8. 74, A. 85, 1-88.]— Penalty for 
 
 violation of Sec. 73. 
 
 [S. 75, A. r5, 1888.]— Tax collect- 
 or's returns to auditor and po- 
 lice jury of taxes collected. 
 
 [S. 76, A. 85, lf8-:'.]— Time for 
 quarterly and final settlements 
 of tax collectors. 
 
 [S. 77, A. 85, 1888. J— Penalty for 
 failure of tax collectors to set- 
 tle with police juries. 
 
 [S. 78, A. 85, ls88.]— Penalty for 
 failure of tax collectors to set- 
 tle with the Auditor. 
 79. [S. 79, A. 85, 1888.]— Duties and 
 commissions of district attor- 
 torneys. 
 
 75 
 
 re. 
 
 77 
 
 78, 
 
 8). 
 
 81. 
 
 82. 
 83. 
 
 84. 
 
 85. 
 
 86. 
 
 [S. 80, A. 85, 18-8. ]— Rig ht;[of 
 sureties to take possession of 
 tax lists. 
 
 [8. 81, A. 85, 1888 1— Penalties 
 against persons unauthorized 
 to collect taxes and licenscn. 
 
 [S. 82, A. 85, 1888.]— Dutes of 
 
 outgoing tax collectors. 
 [8. 83, A. 85, 1888.]— Bonds of 
 
 tax collectors; how and by 
 
 whom cancelled. 
 [S. 84, A. 85. 18-8.J— State tax 
 
 collect Drs shall be parish tax 
 
 collectors. 
 [8. 85, A. r.5, 1888.] -Duties of 
 
 tax collectors when taxes are 
 
 paid. 
 [S. 86, A. 84, 1892.]— Parish treas- 
 
 urers ; their duties. 
 
 87. [S. 87, A. 85, 1888.]— State Treas- 
 
 urer ; his duties. 
 
 89. 
 90. 
 91. 
 
 92. 
 
 [S. 88, A. '^5, 1888 ]— Taxes when 
 paid other than by the person 
 assessed. 
 
 [8. 1. A. 178. 181)4.]— Distribu- 
 tion of the State tax. 
 
 [S. 90, A. 85, 1888.]— Interpreta- 
 tion of words. 
 
 [8. 91, A. 85, 1888.] -Sale of prop- 
 erty for taxes not to affect an- 
 terior taxes. 
 
 [S. 8>, A. -5, 1888.]— Repealing 
 clauses. 
 
 Section 1. [Enumeration of Taxable Property — Exceptions 
 and Exemptions.] — Be it enacted by the General Assembly of the 
 State of Louisiana, That Act No. 85 of 1888 be amended by 
 striking out its title, by inserting in lieu thereof the above 
 title, by striking out Sections 1 to 33 inclusive, by insert- 
 ing this Section 1 and the following new sections down to 
 33 inclusive, and by amending and re-enacting Sections 54, 
 56, 57 and 61, as follows : That for the calendar year, A. D.,
 
 KEVENL'E. 11 
 
 one thonsaud eigUt hiimlied and ninety-one (1891), and for 
 each sncceeding calendar year, there are hereby levied annnal 
 taxes amounting- in the aggregate to six mills on the dollar 
 of the assessed valuation of all property situated within the 
 State of Louisiana, except such as is expressly exempted from 
 taxation by law, and the term property as herein used 
 means and includes all real estate, with the buildings and 
 all other improvements thereon or thereto attached, and all 
 other untaxed land; every share or portion, right or interest, 
 either legal or equitable, in and to every ship, vessel, or boat of 
 whatever name or description, used or designed to be used, 
 either exclusively or partially, in navigating any of the waters 
 within or bordering on this State, whether such vessel, ship, or 
 boat, shall be within the jurisdiction of this State or elsewhere, 
 and whether the same shall have been enrolled, registered, or 
 licensed, at any collector's office, or within any collector's district 
 in this State or not, including all vessels under a foreign flag, 
 navigating any of the waters of this State, within or bordering 
 thereon, controlled or run in whole or in part, tor the benefit of 
 the person to be assessed, together with their stores or appur- 
 tenances, at their fair market value, or belonging to any person, 
 company, association or corj^oration, in or out of this State, and 
 not paying taxes at the domicile of the said company, person, 
 association or corporation ; all railroads and other roads, all 
 canals and other ways of communication, travel, or transporta- 
 tion, all locomotives, dummies, and other motive powers; all 
 engines, boilers, and other apparatus, appurtenances, appliances, 
 and attachments for steam, electric, and other engines ; all tele 
 phone and telegraph lines; all machines and machinery; all cars, 
 carriages, wagons and other vehicles ; all patents, copj^rights, 
 trade-marks, privileges, charters and franchises, including stock 
 of any lottery charter or privilege domiciled in or out of this 
 State, unless exempted by the Constitution of this State; all 
 lumber, brick and other building materials ; all movable prop- 
 erty and chattels ; all personal property ; all goods, wares and
 
 12 REVENUE. 
 
 mercbaudise, and other stock in trade, in possession, on hand 
 and under control, goods bought and paid for, goods bought and 
 to be paid for, all goods on consignment for sale, without refer- 
 ence to whom they belong j goods in transit for forwarding; not 
 on consignment for sale are not to be assessed ; all alcoholic, 
 vinous and malt liquors ; all household, kitchen and other furni- 
 ture exceeding five hundred dollars (8500) in value ; all jewels 
 and jewelry, diamonds, pearls and precious stones, real or imita- 
 tion; all gold and silverware and silverplate, paintings, engrav- 
 ings, statuary and other works of art, bric-a-brac, and all 
 '^articles of vertu" and ornament; all horses and other live 
 animals; all personal property held in trust, or by a wife, or for 
 a minor child ; all property held, controlled, or administered in 
 each separate capacity as president, cashier, treasurer, liquidator, 
 assignee, master, superintendent, manager, sequestrator, re- 
 ceiver, trustee, stake holder, depository, warehouseman, keeper, 
 curator, tutor, executor, administrator, legatee, heir, beneficiary, 
 father, agent, attorney, usufructuary, mandatory, fiduciary, or 
 official capacity; the cash value of all judgments, suits and 
 causes in action: all rights, credits, bonds, and securities of all 
 kinds; promissory notes, open accounts, and other obligations; 
 all cash. The amount of cash on hand will not be offset or less- 
 ened because money is owed, or by liabilities of any kind, but 
 must represent the full amount standing in the name of the per- 
 son to be assessed or subject to his control. All coins, United 
 States and foreign, whether current or uncurrent; all currencies* 
 bank notes, and other paper moneys, all moneys loaned at inter- 
 est, all shares of stock in all banking companies or associations 
 incorporated or non-incorporated, -chartered under the laws of 
 Louisiana, or under the laws of any other State than Louisiana, 
 or under the laws of the National Government; and all other 
 articles and things whatever possessing any money value. This 
 enumeration shall not be construed so as to exempt from taxa- 
 tion any property or values not enumerated herein; provided, 
 that no articles or things herein above enumerated shall be
 
 REVENUE. 13 
 
 assessed more than ouce tlie same year. The above enumeration 
 of assessable property is in no wise intended to apply to the 
 assets of banking companies or associations whose shares of 
 stock are assessable in lien thereof under Section 27, save in so 
 far as declared in said Section 27. Section 1, A. lOn, 1890. 
 
 Sec. 2. [Assessors ; Appointment, Bond, Sureties, Compensation.] 
 That the Governor shall appoint, by and with the advice and 
 consent of the Senate, one tax assessor for each parish in this 
 State (except the parish of Orleans), who shall hold their office 
 for the teim of four years; first term beginning on the thirty- 
 first day of December, 1892. Each assessor shall take constitu- 
 tional oath of office, and each shall execute his bond in favor of 
 the Governor of the State of Louisiana for the sum of three thou- 
 sand dollars (83000), for each representative of his parish in the 
 General Assembly, with solvent sureties, who shall be bound in 
 solido with each other, and with their principal ; but each surety 
 may bind himself for a limited sum not less than two hundred 
 dollars ; provided, the aggregate of said limited sums shall not 
 be less than three thousand dollars (83000) for each representa- 
 tive of his parish in the General Assembly; provided, no bond 
 shall exceed eight thousand dollars. He shall receive as an 
 annual compensation for all his labors, services and duties tour 
 per cent, on the first 84^0,000, aggregate amount of all State, 
 parish and poll tnxes assessed and one per cent, on any excess 
 over 84:0,000, and for all his services, duties or labors in assess- 
 ing or extending on the rolls any and all levee or land taxes the 
 sum of 8100; provided lio assessor shall receive less than four 
 hundred dollars in any parish for each annual assessment of 
 State, i)arish, poll and all levee taxes. That the payment of this 
 compensatioir shall be tlistributed between the State, parish and 
 scliool boards in proi)r)rtiou to the amount received by each; 
 provided, that if said ctfice be already filled by appointment, this 
 act shall nut be construed as creating any vacancies therein, 
 and tho officers now appointed shall serve during the period for 
 which they were appointed. S. 2, A. 100, 1890.
 
 14 REVENUE. 
 
 Sec. 3. [Assessors, Orleans Parish ; Salaries, Term of Office, 
 Clerical Force, Compensation.] — That tbe (lovcmor sliall appoint, 
 by and with the consent of the Senate, seven (7) tax assessors, 
 one from each municipal district of the parish of Orleans, and 
 for their service shall receive each the sum of twenty-five hun- 
 dred dollars ('?2500) per annum, to be paid moTithly, by warrant 
 of the Auditor, out of the Treasury of the State, and no per- 
 quisites, fees or commission shall be allowed. The present 
 assessors shall hold office until the thirty lir^t day of December, 
 ]892, and the Governor shall appoint their successors for a term 
 of four years. The assessors so appointed shall constitute a 
 board of assessors for the parish of Orleans, and shall exercise 
 their functions jointly in the assessing and listing of property in 
 and for the parish of Orleans The board shall appoint its own 
 clerical force, and fix their pay within the limits prescribed. 
 The City Council shall provide a suitable room in the City Hall 
 for the use of the board of assessors, and shall appropriate not 
 less than seventeen thousand five hundred dollars, nor more 
 than twenty thousand dollars, for the payment of said clerical 
 force and contingent expenses of the board, not including such 
 blanks as are furnished by the Auditor under the existing laws, 
 The clerical force of the board of assessors shall be paid monthly 
 on the city pay rolls under instructions from the i)oard. S. 3, 
 A. 106, 1890. 
 
 Sec. 4:. [Assessors; the Governor May Remove for Cause.] — 
 That all or any of the assessors throughout the State may be 
 removed, by the Governor at anytime for negligence, inefficiency, 
 incompetency, malfeasance, or any other cause which he may 
 consider sufficiently grave. The Governor may fill any vacancy 
 thus created, or caused by death or resignation, by and with the 
 advice and consent of the Senate, if in session, or if not in ses- 
 sion, subject to the advice and consent of the Senate at its next 
 session. S. 4, A. 106, 1890. 
 
 Sec. 5. [Assessors; Bond and Oath of Office, Orleans Parish.] — 
 That each of the said tax assessors for the parish of Orleans
 
 REVENUE. 15 
 
 shall take tbe coDStitiitioiial oatli of office and shall execute his 
 bond in favor of the Governor of the State of Louisiana for the 
 sum of five thousand dollars (-SoOOO), with solvent sureties, who 
 shall be bound in solido with each other and with their princi- 
 l)als, but each surety may bind himself for a limited sum of not 
 le^s than five hundred dollars (SodO). Provided the aggregate 
 of said sum shall be fiv^e tliousand doUars (*.")000). S. 5, A. 106, 
 1890. 
 
 8ec. 6. [Assessors" and Tax Collectors' Bonds, the Conditions 
 Thereof; Sureties.] — That all bonds to be executed by said tax 
 assessors in the parish of Orleans shall be ai)proved by the 
 Governor, and all bonds of assessors in the other i)arishes shall 
 be approved by the president of the police jury and by the clerk 
 of the district court, and shall be recorded in the mortgage 
 records of the parish in which each resi)ective assessor exercises 
 his functions, and in all other parishes which the principal owns 
 real estate, and shall operate, as a legal mortgage upon all of 
 the real estate of the principal therein, and shall be conditioned 
 that the tax assessor shall carefully and impartially list poll 
 taxes, and list and value all taxable property within his district 
 or parish, at its actual cash value, according to such rules as 
 are or may be prescribed by law. and said bonds sliall be con- 
 ditioned for the faithful i)erformance of his duties as tax assessor, 
 and shall secure all person or persons against any act of oppres- 
 sion on the part of said assessor. The bond of the sheriff as ex- 
 officio tax collector shall be conditioned, that the sheriff and 
 ex officio tax collector shall diligently collect all licenses and all 
 taxes listed and assessed in his parish, and shall make oath 
 before a clerk of court or notary public that he has not been able 
 to collect all delinquent taxes; he shall punctually sell property 
 to pay all delinquent taxes, shall faithfully and promptly pay 
 into the State Treasury all licenses and taxes collected by hina, 
 less his lawful commissions, and shall do and perform such other 
 duties as may be prescribed by law. S. 6, A. 106, 1890. 
 
 Sec. 7. [Duty of Assessors to List all Taxable Property.] — 
 That it is made the duty of the tax assessors throughout the
 
 16 REVENUE. 
 
 State to place upou the assessment list all property subject to 
 taxation, including merchandise or stock in trade on hand at 
 the date of listing, within their respective districts or parishes; 
 and if any tax assessor shall intentionally or knowingly, or 
 through gross negligence omit any taxable property from the 
 assessment list, or permit the same to be omitted therefrom, he 
 and his sureties in solido shall be liable on his official bond for 
 the full amount of the taxes due on the property so omitted from 
 the list, together with ten per cent per annum interest thereon 
 irom the maturity of said taxes, ten per cent attorney's fees on 
 the amount of the judgment recovered against him, and all costs 
 of the suit; provided, that the true intent and meaning of tbis 
 section is that all crops, whether growing or gathered, shrill be 
 considered as being attached to the realty while in first hands, 
 and shall not be separately taxed while in possession of the 
 lessor or his agent and no property shall be taxed twice in the 
 same year ; and provided further, that in assessing mercantile 
 firms the true intent and purpose of this act shall be held to 
 mean, the placing of such value upon the stock in trade, all cash, 
 whether borrowed or not, money at interest, open accounts, 
 credits, etc , as will represent in their aggregate a fair average 
 on the capital both cash and credit, employed in the business of 
 the party or parties to be assessed. And this shall apply with 
 equal force to any person or persons representing in this State 
 business interests that may claim a domicile elsewhere, the 
 intent and purpose being that no non-resident, either by himself 
 or through any agent shall transact business here without pay- 
 ing to the State a corresponding tax with that exacted of its 
 own citizens; and all bills receivable, obligations, or credits 
 arising from the business tlone in this State are hereby declared 
 assessable within tliis State, and at the business domicile of said 
 non resident, his agent or representative. S. 7, A. 106, 1890. 
 
 Sec. 8. [Landed Property; Manner of Assessment.] — That if 
 the land to be assessed be a tract or a lot know^n by a name, or 
 if the owner's name be known, it shall be designated by those
 
 REVENUE. 17 
 
 particulars and by its boundaries ; if it has no name or the name 
 be unknown, it shall be designated by its boundaries, or by 
 divisions, pursuant to the United States surveys. In all cities., 
 towns or villages, it shall be the duty of the assessor to desig- 
 nate the number of the lots according to the plan of such cities, 
 towns or villages, or according to the plat or plan of the squares 
 designated by such particular plat or plan. If no plat or plan 
 is known of any city, town, or village, or square within the same, 
 it shall be lawful for the assessor to describe it by boundaries of 
 the streets within which it is situated, giving, in all cases, the 
 dimensions; the assessments in incorporated towns and villages 
 shall be in separate columns, and shall designate the name of 
 the streets on which the lots front. If there be au}' incorporated 
 village, town or city in any parish, parish of Orleans excepted, 
 the lists of property therein shall be taken up separately by the 
 assessor, after the remainder of the ward in which it is situated 
 is disposed of, and shall be completed alphabetically ; and the 
 lists describing property of "unknown owners" shall be taken 
 up last. That in the parish of Orleans the several municipal 
 districts be subject to such aubdi visions as exist at present, 
 pending a nesv survey and apportionment. S. 8, A. 106, 1890. 
 
 Sec. 9. [Assessors Shall Examine Mortgage and Conveyance 
 Records.] — That each tax assessor, parish of Orleans excepted, 
 on and after the first day of January of each year, shall diligently 
 examine the records in the offices of mortgages and conveyances 
 and abstracts of land entries, and compare the name.* of the par- 
 ties assessed and the description of the property, giving the 
 exact lines and measurements as so recorded in the conveyance 
 office and the abstract of land entries, and shall otherwise make 
 laithful inquiry and investigation 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 a 
 separate list describing each tract of land and other item of 
 taxable property belonging to any absent owner whose name is 
 unknown, and shall affix the valuation thereof in person or by a 
 
 2
 
 18 REVENUE. 
 
 sworn deputy, unless said absent owner, or his agent or attorney 
 shall have delivered to him a correct and complete tax list con- 
 taining the name and postoffice address of said absent owner 
 and of his agent or attorney, on or before the first day of June, 
 1891, and each subsequent year, and he shall make a separate 
 tax list describing each tract of land and other property belong- 
 ing to each unknown owner ; and shall aflix a separate valuation 
 to each separate tract ; provided, that no assessor shall draw 
 any salary until he makes affidavit and turnishes a certificate 
 from the recorder of conveyances that he has made the examina- 
 tion required by this section. S. 9, A. 106, 1890. 
 
 Sec. 10. [Assessment of Property When Divided by Parish 
 Lines.] — That when a line between two parishes divides a tract 
 of land, or plantation, each portion shall be assessed in the 
 parish in which it lies ; all movable property shall be assessed 
 in the parish or district where it is located, except as hereinafter 
 provided. S. 10, A. 100, 1890. 
 
 Sec. 11. [Omissions and Eirors ; How Corrected.] — That if any 
 tract or lot of land, or other property, shall be omitte I in the 
 assessment of any year or series of years, or in any way errone- 
 ously assessed, the same, when discovered, shall be assessed by 
 the assessor or tax collector for the whole period for which the 
 same may have been omitted or- improperly assessed, and shall 
 be subject to tbe State, parish and municipal taxes which have 
 been or may hereafter be assessed against said property in 
 accordance with law; provided, no back taxes for more than 
 three years shall be assessed against said property; and pro- 
 vided further, that such assessment shall appear upon a supple- 
 mental roll and be filed in the manner as regular tax rolls. A 
 notice by mail shall be given of the completion of said assess- 
 ment roll and that it is exposed for examination iu the office of 
 the assessors; whether the tax is ou movable or immovable 
 property, and that ten days are allowed said parties to make to 
 the assessors any complaint they may wish to urge against said 
 assessment; and notice shall also be published twice during a
 
 REVENUE. 19 
 
 period of ten days in a daily newspaper published in the city of 
 New Orleans, and in other parishes as provided for in Section 21 
 of this act; and in case of no complaint said assessment, with- 
 out any further requisite or formality of any kind shall be final 
 and conclusive on the parties assessed. In the event of any 
 such complaint the decision of the assessors thereon shall be 
 promptly made and be final ; and said assessment without fur- 
 ther formality and requisite of any kind shall be binding- and 
 conclusive on the parties assessed; saving, however, the ]>arties 
 assessed an appeal to the courts within five days from the 
 decision of the assessor on said complaint, which decision shall 
 be deemed notice, and said delay of five days shall begin from 
 the day of the entry by the assessois on said supplemental roll 
 of the wuids appeal rejected. S. II, A. loG, 1890. 
 
 Sec. 12. [Blank Tax Lists Furnished by the State Auditor.]— 
 That the Auditor of Public Accounts shall, immediately afVer 
 the passage of this act, and before the first day of January of 
 each year thereafter, prepare and have |)rinted and forwarded 
 to the several assessors through the State, parish of Orleans 
 excepted, tax lists of the form provided in Section 10 of this act, 
 in such convenient form as may be readily stitched together 
 when filled out; and said list shall be prepared so as to secure 
 the listing of all property subject to taxation under this act; 
 and Section 1 of this act shall be printed in full on the back 
 thereof; and he shall, as soon as possible, furnish to each tax 
 assessor throughout the State such quantity of said printed tax 
 lists as will suffice to secure the listing of all property subject to 
 taxation and with their columns for valuation to be tilled up by 
 the assessor. In the parish of Orleans the Auditor of Public 
 Accounts shall furnish such lists and blanks as may be called 
 for by the board of assessors, ami approved by him. S. 12, 
 A. 106, 1890. 
 
 Sec. 13. [Duty of Taxpayers to Fill Out Lists of Property; 
 Oath.] — That it shall be the duty of each taxpayer, parish of Or- 
 leans excepted, to fill out a list of his property in accordance
 
 20 REVENUE. 
 
 with the form provided in Section 16 of this act ; and he shall 
 make oath thereto before the tax assessor, or any officer author- 
 ized by law to admiuister oaths, and returu the same to the 
 assessor before the first day of each and every year. S. 13, 
 A. lOG, 1890. 
 
 Sec. 14. [Form of Taxpayer's Oath.]— That on the back of 
 each of said tax lists there shall be printed in substance the fol- 
 lowing form of oath or affirmation, to- wit : "I, whose postoffice 
 
 is , do solemnly swear (or affirm) that the list on the 
 
 reverse side of this paper which I have signed, is a correct and 
 complete list of all the property of which I am owner, or have 
 in my possession, or under my control, in the capacity set forth 
 in said list, situated in the parish of of every kind, char- 
 acter and description, which is subject to taxation under the 
 Constitution of the State of Louisiana, and under Section 1 of 
 the act of the General Assembly, entitled an act to provide an 
 annual revenue and taxation for the State of Louisiana, etc., 
 adopted at the regular session of 1890, which section is printed 
 in full on this page; and further that the number of acres of 
 land has been stated, and I have given the proper description of 
 said lands and all other taxable property as the law requires, so 
 
 help me God. Sworn to and subscribed before me this day 
 
 of A. D. ." S. 14, A. 106, 1890. 
 
 Sec. 15. [Assessors Shall Visit in Person or by Deputy the 
 Residence of Each Taxpayer.] — That the said assessor shall in 
 person, or by duly authorized deputy, visit the domicile, resi- 
 dence, or office, of each person, company, firm, corporation, bank, 
 exchange, or association of two or more individuals, and shall 
 fill out with the name and postoffice address the said list as pro- 
 vided for in this act, which each person who owns, possesses or 
 controls any taxable property in his own right, shall sign and 
 swear to, and a separate list shall be filled out with the name 
 and postoffice, and shall be signed and sworn to by each person, 
 in each separate capacity in which he may possess taxable prop- 
 erty, such as cashier, president, treasurer, secretary, liquidator,
 
 REVENUE. 21 
 
 master, superintendent, manager, sequestrator, receiver, keeper, 
 curator, tutor, agent, usufructuary, and every other representa- 
 tive or official capacity. S. 15, A. 106, 1890. 
 
 Sec. 16. [Blank Assessment Forms.] — That the assessors of 
 the several parishes, parish of Orleans excepted, shall be fur- 
 nished by the Auditor of Public Accounts within the time pre- 
 scribed by Section 12, with blank forms of assessments, as fol- 
 lows, viz : Parish of , value of lands, value in lots, squares, 
 
 or parcels of ground, incorporated or unincorporated cities, 
 towns or villages, with all residences, houses, bu Idings, or other 
 improvements thereon, number of and value of horses, mules, 
 mares, geldings, cattle, sheep, goats, hogs, and all other live 
 animals, value in cash to be based on actual market value of 
 capital stock, shares, etc., of all persons, association of persons 
 business firms, corporations and pools, less than real estate. 
 Value of all steamboats, steamships, barges, and other water 
 crafts. Value of merchandise of stock on hand. Value of house- 
 hold goods, silverware, silverplate, jewelry, etc., not exempt 
 from taxation. Value of annuities, salaries, incomes, etc., of all 
 persons, associations of persons or business firms and corjDora- 
 tions not subject to license. 
 
 All moneys loaned or in possession ; cash value of all bonds 
 liable to taxation, notes, judgments, and other credits. 
 
 Cash value of all other property subject to taxation. 
 
 Consolidated agricultural statistics of parishes. 
 
 Number of acres in parishes. 
 
 Uncultivated. 
 
 Cultivated. 
 
 In cane. 
 
 In cotton. 
 
 In rice. 
 
 In corn. 
 
 In oats. 
 
 In wheat. 
 
 In hay.
 
 22 REVENUE. 
 
 lu i)otatoes. 
 
 lu sorgbuin. 
 
 In rye. 
 
 lu jute. 
 
 In meadow or pasture. 
 
 Total. 
 
 PRODUCTS RAISED LAST YEAR. 
 
 Barrels of molasses. 
 
 Hogsheads of sugar. 
 
 Barrels of sugar. 
 
 Bales of cotton. 
 
 Barrels ot rice. 
 
 Bushels of corn. 
 
 Bushels of oats. 
 
 Bushels of wheat. 
 
 Bales of hay. 
 
 Bales of jute. 
 
 Bushels of rye. 
 
 Bushels ot potatoes. 
 
 Barrels of sorghum. 
 
 White children between six and eighteen years. 
 
 Males. 
 
 Females. 
 
 Colored children between six and eighteen years. 
 
 Males. 
 
 Females. 
 
 And it shall be tlie duty of the said assessors to list and 
 assess all property within their respective parishes in accordance 
 with the foregoing blank, taking care to list and assess each 
 and every species of property separately, as herein provided, 
 and to correctly return the consolidated agricultural statistics 
 thereto attached. The assessor, in assessing lands and lots, 
 shall take into consideration the enhanced value of the same 
 arising from the buildings and improvements thereon, such as 
 residences, barns, cribs, sugar mills, rice mills, gin houses, 
 cabins, and machinery. S. 16, A. lOG, 1890.
 
 REVENUE. 23 
 
 Sec, 17. [Duty of Assessors to Administer Oath to Taxpayers.] 
 Tliat each tax assessor, in person or by a duly qualified deputy, 
 is hereby authorized to administer the oath or affirmation 
 attached to the said list in the manner required by law for 
 administering- oaths ; and is required, in person or by deputy, to 
 actually administer the said oath or affirmation orally to the 
 person signing same; and should any tax assessor or deputy 
 sign such jurat without having actually administered said oath, 
 he shall be guilty of nonfeasance and malfeasance in office, under 
 Article 196 of the Constitution, and the tax assessor shall be 
 liable on his bond for all the taxes due by the person purporting 
 to have taken said oath or affirmation, and shall forfeit all his 
 commissions and shall be at once removed from office by the 
 Governor. And furthar, that any wilfull misstatement to the 
 assessors, or any authorized deputy, made under oath, shall be 
 considered and punished as perjury, as provided by the laws of 
 this State in other cases. S. 17, A. 106, 1890. 
 
 Sec. 18. [Valuation of Property for Assessment.] — That the 
 tax assessors shall fill up the column for valuation with such 
 valuation of each item of property as he considers just; and if 
 any person shall fail or refuse to sign one of the said tax lists 
 within the time prescribed by law, the tax assessor shall obtain 
 his name, ward, street, number and postoffice address, and a full 
 description and valuation of all the property of said person in 
 whatever way he can, and shall himself fill out said lists from 
 the best information he can obtain, and shall fill up the column 
 with his own valuations ; and to that end he is authorized to 
 administer oaths and propound questions to any person whom 
 he supposes can give information in relation thereto. In mak- 
 ing all assessments it shall be the duty of the assessor to give a 
 correct and accurate description of each piece of property 
 assessed and to assess the same in the name of the owner, except 
 in the case of unknown owners, and it is hereby made his special 
 duty to examine into assessments that have been carried over 
 on the rolls from year to year without having been given in by 
 
 W
 
 24 REVENUE. 
 
 the owners, and to see that all such property is assessed under 
 a correct description in the name of the owners, and to that end 
 he shall make all necessary inquiries as to the facts from any 
 and all sources and as to the law from the district attorney, 
 whose duty it is to advise him in all such cases. S. 18, A. lOC^ 
 1890. 
 
 Sec. 19. [Property Shall be Assessed at its Actual Cash 
 Value ; Oath of Taxpayer.] — That all real and personal property 
 subject to taxation, as enumerated in Section 1 of this act, 
 and not exempted by law, shall be estimated by the assessors 
 of the several parishes of the State, parish of Orleans ex- 
 cepted, at its actual cash value upon the blank lists furnished 
 by the Auditor of Public Accounts, in accordance with this act; 
 and in case the valuations so made by the said assessor are, in 
 the opinion and belief of the taxpayer, in excess of and beyond 
 the cash value of the personal or real property, the said assessor 
 shall make or cause to be made a duplicate list of said property, 
 and shall then and there administer to the said taxpayer the 
 oath or affirmation as follows, viz : "I swear, or afiirm, that the 
 valuation affixed oiDposite each item of property in the foregoing 
 list is the actual cash value thereof, according to the best of my 
 knowledge, judgment, and belief, so help me God. Sworn to 
 
 and subscribed before me this day of A. D., 18 — P 
 
 The assessor shall subscribe such duplicate lists and submit 
 them to the board of reviewers as hereinafter provided for. 
 S. 19, A. lOG, 1890. 
 
 Sec. 20, [Assessor's Power to Investigate Books and Accounts.] 
 That the assessor in person, or by deputy, shall have the 
 right and power to require of any property holder an inspec- 
 tion of his books and accounts and shall have the right to 
 examine in full the same, and may from his books and accounts, 
 make an estimate of the value of the property to be assessed. 
 He shall also, if necessary, put upon oath the owner or agent, 
 or employees of the owner, and propound to him or them such 
 questions as will elicit from him or them the actual cash value of
 
 REVENUE. 25 
 
 the property. The assessor shall have the right and power to 
 inquire into the insured value of all the property, or into the 
 value at which the same had been insured previously, and in 
 assessing stack on hand or merchandise the average amount of 
 insurance during the year previous to the assessing, which had 
 been carried on merchandise or stock, or fixtures by the owner 
 or agent, shall be taken into consideration ; provided, that if the 
 assessors (parish of Orleans excepted) find or have reason to 
 believe that the list of taxable property furnished by any person 
 is incomplete or incorrect, they shall add thereto a supplemental 
 list containing a description and valuation of all the property of 
 the person signing said list, which has been omitted or incor- 
 rectly described therein ; provided, no change in any list of 
 property rendered shall be made until the taxpayers be notified 
 to appear within ten days and show cause why such change 
 should not be made. S. 20, A. 106, 1890. 
 
 Sec. 21. [Completion of Tax List and Notice Thereof.] — 
 That immediately after the listing and estimation of the valua- 
 tion of all real aud personal property shall have been completed 
 by the assessors (parish of Orleans excepted), which shall in all 
 cases be done on or before the first day of June in each and every 
 year, the said assessors shall give notice by publication in some 
 newspaper published in their respective parishes, and if there 
 be no newspaper published therein ; by posting on the court- 
 house door of the parish for the period of ten days, that the 
 listing of the property has been completed, and the estimated 
 valuation made therein by the said assessor in accordance with 
 law, and that the said list shall be exposed in the ofiflce of the 
 said assessor for inspection and correction for a term of twenty 
 (20) days, beginning next after the ten (10) days required for 
 notice as herein provided shall have expired. S. 21, A. 106, 
 1890. 
 
 Sec. 22. [Police Juries as Boards of Review.] — That the 
 police juries of the several parishes (parish of Orleans ex- 
 cepted) throughout the State be and are hereby appointed and
 
 26 REVENUE. 
 
 coustituted boards of reviewers for their respective parishes. 
 S. 22, A. 106, 1890. 
 
 Sec. 23. [Boards of Review ; Time of Meeting ; Duties ; Com- 
 pensation.j — That the said board of reviewers shall meet on 
 the first Monday in .Inly of each and every year, or as soon 
 thereafter as possible, and the several assessors throughout 
 the State, parish of Orleans excepted, shall lay before the said 
 board all of said lists of property with the estimated (actual) 
 cash value thereof, extended and listed and valued by the said 
 assessors as aforesaid, together with the lists and valuation, 
 made under oath as aforesaid, of those property owners who 
 believe the assessors' valuation to be in excess of and beyond 
 the actual cash value of the personal or real property therein 
 enumerated, and the said board shall proceed at once to arbi- 
 trate upon the said lists of property and cash valuation, and 
 their decision shall be final, unless set aside in accordance with 
 Article 203 of the Constitution ; the said board of reviewers 
 shall then proceed to examine all the aforesaid lists of real and 
 personal property submitted to them by the said assessors, and 
 should they find any property to have been illegally or wrong- 
 fully assessed in the listing or valuation thereof, it shall be their 
 duty to correct the same, and they shall also equalize the assess- 
 ments of all property of like character and relative value within 
 their respective parishes, in accordance with Article 203 of the 
 Constitution; provided that no valuation made by the assessor 
 shall be increased unless the taxpayer is served with notice to 
 appear before said board, within five days, and show cause why 
 such increased assessment should not be made. Such summons 
 shall be signed by the president of the board, service therein, 
 and return made in the manner now provided by law in the case 
 of ordinary subpceuas. The said board shall have the power to 
 summon and compel the attendance of witnesses, interrogate 
 them under oath concerning any matter before them, and after 
 having passed upon and determined the correctness of any list 
 and the valuation thereof, the same shall become final unless
 
 REVENUE. 27 
 
 set asifle or chauged, as provided by law. The members of said 
 board of reviewers shall receive the same pay, for such leugth 
 ot time as tliey may be iu session, as dow allowed to police 
 jurors ; provided, that if the session extends longer than fifteen 
 days from date of service, only pay for that length of time shall 
 be allowed. IS. 23, A. lOG, 1S90. 
 
 Sec. 24. [Board of Assessors, Orleans Parish; Their Duties.] — 
 That in the parish of Orleans all the assessors iu and for 
 the said parish, w^ho are hereby constituted a board of assess- 
 ors for said parish, shall meet on the second day of January in 
 each year, or if a holiday then the next succeeding day not a 
 holiday, and daily tliereafter, until the assessments shall liave 
 been completed (Sundays and legal holidays excepted) which 
 shall, in all cases be done on or before the first day of March of 
 each year; their office hours are hereby fixed at from nine o'clock 
 a. m. to four o'clock p. m.; they shall obtain the original lists, 
 and shall proceed to assess the valuation of each item of property 
 within their districts and it shall be their duty to place a valua- 
 tion thereon according to the best information, kuowledge and 
 judgment they possess, to the end that the actual cash value 
 may be ascertained, being governed by the proper system ot 
 equality and uniformity iu assessment. Any four assessors in 
 the parish of Orleans shall constitute a quorum to perform the 
 duties herein prescribed. It a majority of the assessors in the 
 parish of Orleans cannot agree upon a definite valuation of any 
 item of property, then an average of all the valuation placed 
 thereon by the several members present shall be made, and said 
 average shall be the valuation placed upon said items. The said 
 assessors shall give notice, by ten days publication in two daily 
 journals, immediately upon the completion ot the assessment of 
 the property that the assessment of the property has been com- 
 pleted, and the estimated valuation made thereon, and the said 
 lists -will be exposed iu the office of the board of assessors, for 
 inspection and correction for a period of ten days, beginning next 
 after first insertion of said notice. The failure of any of said
 
 28 REVENUE. 
 
 officers to attend and perform the duties herein prescribed, shall 
 vacate his office, excepted when prevented by sickness or other 
 unavoidable causes. That in the parish of Orleans it shall be 
 the duty of the iiegister of Conveyances to furnish, without 
 payment of fee being required, weekly to the board of assessors 
 a copy of all transfers of property, including that of property 
 sold to others or adjudicated to the State for taxes as well as 
 acts of redemption, all transfers of property must be accom- 
 panied by a diagram of the square showing the property con- 
 veyed for the proper guidance of the assessor. It shall further 
 be the duty of every one recording a judgment of court "putting 
 in possession" to describe the property. S. 24, A. 109, 1890. 
 
 Sec. 25. [Duty of the Taxpayer to Make a Sworn Return 
 of Ms Property.] — That it is hereby made the duty of every 
 taxpayer in the parish of Orleans to make return of his 
 property daly sworn to, within ten (10) days after the list for 
 such purpose shall have been lett at his domicile or place of 
 business, and any owner, agent, administrator, executor, or other 
 representative, shall have no standing in court for a wrong 
 description (whether in name, measurement or otherwise) unless 
 written complaint thereof was made during the period when the 
 lists are open for public inspection and correction ; and the prop- 
 erty of such owner, agent, administrator, executor or other rep- 
 resentative so assessed shall be deemed properly described. 
 
 Any assessment made in the name ot a party, deceased, 
 shall be good and valid throughout the State, unless notification 
 in writing of the death, and whether or not the succession has 
 been opened, and when and where, shall have been made in due 
 season to the assessor by the heirs or parties interested. And 
 in all cases property assessed in the name of the owner as 
 appears on the record of the mortgage or conveyance office at 
 the date of listing shall be deemed properly assessed. S. 25, 
 A. 106, 1890. 
 
 Sec. 26. [Right of Taxpayer to Appear Before Committee on 
 Assessments; Duties of Said Committee.] — That all taxpayers in
 
 REVENUE. 29 
 
 the parish of Orleans shall have the right to appear before a 
 standing Committee on Assessments of the City Council of New 
 Orleans between the 21st day of March and the 10th day of April 
 inclusive, of the year in which the assessments are made and in 
 the parishes before the Board of Keviewers, as provided for in 
 this act, during the sessions of said board, and be heard con- 
 cerning the descriptions of the property listed and the valuation 
 of the same as assessed ; and they shall have the right of testing 
 the correctness of their assessments, before courts of justice in 
 in any procedure which the Constitution and laws may permit; 
 but the action to test such correctness shall be instituted on or 
 before the first day of IS^ovember of the year in which the assess- 
 ment is made. In all suits for the reduction of assessments the 
 State tax collectors of the respective parishes shall be made 
 parties. 
 
 The said committee on assessment shall meet on the 21st 
 day of March, or if a holiday, then on the next succeeding day 
 not a legal holiday, in the city of Xew Orleans of each year, to 
 consider, and examine into the applications of those owners of 
 assessed property, who believe the assessors' valuation to be in 
 excess of and beyond the actual cash value of the property 
 assessed. Said committee shall determine upon said applica- 
 tions, but their duties are confined entirely to the question of 
 valuation and description, and report their action at once to the 
 City Council for approval or rejection ; said report to contain 
 the affidavit of a majority of the committee that the valuations 
 so fixed are the valuations provided by law; and decision by 
 the council shall be final, unless set aside in accordance with 
 Article No. 203 of the Constitution. That the said Committee 
 on Assessments shall be and are hereby empowered to increase 
 any assessment imperfectly or improperly made ; provided, that 
 before said increase is made the taxpayer be served with notice 
 to appear before said committee within three days and show 
 why snch increased assessment should not be made. In passing 
 upon any application for reduction in valuation, and before
 
 30 REVENUE. 
 
 determining upon any increase in valuation, the Board of As- 
 sessors must be heard in reference thereto, and they are expected 
 to be present at all sessions of said committee. Xo application 
 to be considered by the said committee unless said application 
 has been first made to the board and refused. In all cases the 
 action of said committee to be finally reported back from the 
 council to the assessors not later than the 18th of April, or the 
 revision to be null and void. Provided, whenever the assess- 
 ment of real property by the assessors throughout the State 
 shall be found by the court, before whick the suit for reduction 
 shall have been brought, to exceed by 50 per cent or more the 
 cash value of such property, it shall be establishel that, iiot- 
 withstandiug due application in writing to said assessors for 
 reduction, they have refused to accede thereto, then and in such 
 case it shall be the duty of the court, in rendering judgment 
 allowing the reduction, to condemn the assessors, or the mem 
 bers of said board of assessors in solido, to the payment of all 
 the costs of suits; and on their failure to pay the said costs, 
 after execution issued therefor against them individually and a 
 return thereon of nulla bona, the sureties of said assessors on 
 their oliicial bonds shall become liable therefor; and provided 
 further, that whenever judgment shall have been rendered by a 
 court of justice reducing the assessment of real estate for a 
 particular year, and the assessors shall lor the next succeeding 
 year assess tLe property, when in the same owner's name, again 
 at a valuation exceeding that fixed by such judgment, and shall 
 have persisted in maintaining their assessment, notwithstanding 
 due application in writing to them for the reduction to the valua- 
 tion fixed the previous year by the court, then, and in every 
 such case, if the court before which the new suit of the taxpayer 
 for reduction of such assessment shall have been brought, should 
 find that the reductions claimed and which have been judicially 
 allowed the previous year, should again be granted, it shall be 
 its duty in rendering judgment to that effect to condemn at the 
 same time the assessors, or members of said board of assessors
 
 REVENUE. 31 
 
 iu solido, to tbe paymeut of all the costs of suit, and on their 
 failure to pay said costs after execution issued therefor against 
 them individually, and a return thereon of nulla bona, the sure- 
 ties of said assessors on their official bonds shall become liable 
 for said costs. S. 2G, A. 100, 1S90. 
 
 Sec. 27. [Assessnieat of Banks. ] — That no assessment shall 
 hereafter be made under that name, as the capital stock of any 
 national bank. State bank, banking company, bankino- firms or 
 banking association, whose capital stock is represented by shares, 
 but the shares shall be assessed at their actual value as shown 
 by the books of the bank, or banks, to the shareholders, who 
 appear as such upon the books, regardless of any transfer not 
 registered or entered upon the books, and it shall be the duty 
 of the president or other officer to furnish to the assessor a com- 
 plete list of those who are borne upon the books as shareholders; 
 and all taxes so assessed shall be paid by the bank, company, 
 firm, association, or cor[)oration which shall be entitled to collect 
 the amounts from the shareholders or their transferees; all real 
 estate owned by the bank, company, firm, association, or corpora- 
 tion, shall be assessed directly to the bank, company, firm, asso- 
 ciation, or corporation, and the pro rata of such direct property 
 taxed, proportioned to each share of capital stock, shall be 
 deducted from the amount of taxes assessed to that share under 
 this section. Such assessment shall be made where the bank, 
 etc., is locatt^d and not elsewhere, whether the shareholders 
 reside there or not. The said book value shall be ascertained 
 upoj a statement duly sworn to by the president, cashier or 
 secretary, and chairman of finance committee, or in the absence 
 of such latter officer thea by one of the directors, showing the 
 assets in detail and the valuation placed upon each, and said 
 valuation shall b« at a fair market value. The sworn statement 
 of the bank's condition made next preceding the date of listing 
 shall be the basis of assessment. Any president or other officer 
 who shall refuse or fail to deliver the said list of shareholders, 
 and said statement of book- value and of bank's condition, within
 
 32 REVENUE. 
 
 the first twenty days of January of each year to the assessor, 
 shall be guilty of a misdemeanor, and on conviction shall be 
 punished by tine or imprisonment, or both, at the discretion of 
 the court. The district attorney will at once act upon any com- 
 plaint of such neglect or refusal made to him bj' the assessor, or 
 by the board of assessors in the parish of Orleans. S. 27, A. 106, 
 1890. 
 
 Sec. 28. [Corporations Not Enumerated in Sec. 27.] — That 
 all other corporations, save those enumerated in Section 27 of 
 this act, shall be assessed directly upon all property owned by 
 such corporations, which is taxable under Section 1 of this act, 
 but unless three mouths prior and continuous ownership can be 
 shown in any holdings of national, State or municipal bonds, or 
 stock in any corporation whatsoever, then the market value of 
 such holdings shall be assessed to such corporation as so much 
 ^'niouey in possession." 
 
 The sworn statement of condition made next preceding the 
 day of listing shall be considered in making the assessment. A 
 failure to make sworn returns of property and of condition, to 
 the assessor within the first twenty days of January of each 
 year, shall subject the party so failing to the same penalty as 
 provided in Section 27 of this act for failure to make return of 
 shareholders, etc. Such corporations as are liot required by 
 law to make sworn statements of their condition, shall be 
 required to furnish within the first twenty days of January ot 
 each year, under the same penalty as above provided, to the 
 assessor a sworn statement of the cost of their property, real 
 and personal, and of the value at which the same is carried on 
 the books, and in determining the assessment these valuations 
 shall be considered; and further, to furnish a sworn statement 
 of the earning capacity ot the corporation, which said earning 
 capacity shall form a basis of estimating the value of its charter 
 or franchise. 
 
 Any individual, firm, aisociation or corporation, whose busi- 
 ness may consist in manufacturing or dealing in articles that
 
 REVENUE. 33 
 
 are exempt, aud in articles that are not exempt, shall l)e rec(uire(l 
 to keep separate accounts thereof, so that the assessor can 
 readily determine the amount of exempt and the amount of taxa- 
 ble property ; and it shall be the duty of such individual, firm, 
 association, or corporation, to make a sworn statement thereof 
 within the first twenty days of January of each year, under like 
 penalty as provided in the foregoing for neglect or failure to 
 make returns. S. 28, A. 100, 1890. 
 
 Sec. 29. [Railroads, Canals, Transportation and Telegraph 
 Companies.] — That the real estate, roadbeds, roads, iron, track, 
 superstructures, excavations and channels of railroads, canals, 
 and other transportafion or telegraph companies, shall be 
 assessed and taxed in tbe parish, or assessment district where 
 located ; and all other property not specially exemi)ted from 
 taxation by Article 207 of the Constitution belonging to said 
 railroad, canals, etc., shall be assessed a'«d taxed at the domicile 
 or principal office of said railroads, canals, etc., as contemplated 
 by Article 245 of tue Constitution ; but the rolling stock or 
 movable property of any railroad company, telegraph company, 
 canal company or other transportation company, whose line lies 
 partly within this State and partly within another State or 
 States, or whose i^eepinj: cars run over any bne lying partly 
 within this State or partly within another State or State^j, shall 
 be assessed in this State in the ratio which the number of miles 
 of the line within the State has to the total number of miles ot 
 the entire lines. S. 29, A. 106, 1890. 
 
 Sec. so. [Assessment Rolls (Orleans Parish Excepted) ; How 
 Furnished, When Completed and Filed.] — That the Auditor shaFI 
 furnish to each tax assessor (parish of Orleans excepted) three 
 rolls, in such convenient form as to meet the requirements 
 of this act, and the assessor shall proceed to fill out the said cax 
 rolls from the lists as fast as they are finally passed upon by the 
 board of reviewers, and he shall deposit one tax roll in the office 
 in which the mortgage records of the parish are kept, the second 
 in the office of the tax collector of his district, or in the office of 
 
 3
 
 M REVENUE. 
 
 the sheriflf, aud the third iu the office of the Auditor, as soou as 
 possible before the first day of September, iu the >ear 1891 and 
 aunually thereafter. The said dejiosit of the tax rolls by the 
 assessor iu the office of tax collector or sheriff shall be full war- 
 rant for the said tax collector or sheriff throughout the State to 
 collect all taxes as provided by law. 
 
 That the State aud parish taxes shall be extended upon 
 each of the copies of the roll to be delivered to the recorder and 
 to the tax collector (parish of Orleans excepted.) S, 30, A. 106, 
 1890. 
 
 Sec. 31. [Time at Which Rolls Shall be Completed and Filed.] 
 That iu the parish of Orleans the several assessors shall by 
 the first day of May of each year furnish the Comptroller of 
 the City of New Orleans a complete assessment roll; and shall 
 furnish a like roll by the first of June to the recorder of mort- 
 gages, and by the first of .inly to the State tax collectors iu so 
 'far as their respective districts are concerued; and a like roll 
 by the first, of August to the State Auditor. Aud the rolls thus 
 made up shall serve as a basis for all State and city taxation for 
 the year iu which they are made. S. 31, A. 106, 1890. 
 
 Sec. 32. [Duty of Recorder of Mortgages Upon Receipt of 
 Tax Roll.] — That the recorder of mortgages shall immediately 
 file tax roll delivered to him and shall retain and keep the same 
 among the record books of his office, and it shall be and consti- 
 tute a part of the records of the same; said tax inscription in 
 the mortgage office shall not operate as a lien or mortgage upon 
 the property, uutil the 31st day of December of the current 
 year. He shall index the said tax roll in the current mortgage 
 book under the head of " tax roll for the year 1891," aud each 
 subsequent year respectively, but no further record thereof shall 
 be necessary or be paid for ; provided, that the failure of the 
 recorder of mortgages to mark the said tax rolls " filed " or to 
 index the same shall in no way prejudice the rights of the State 
 or any parish or municipal corporation. S. 32, A. 106, 1890.
 
 RK VENUE. 35 
 
 Sec. 33. [Filing of Tax Rolls to Act as Mortgage Upon Each 
 Piece of Property.] — That tVom the day said tax roll is filed in 
 sai<l mortgage office it shall act as a lieu upou each specific piece 
 of resl estate thereon assessed, which shall ba subject to a legal 
 mortgage after the 31st day of December of the current year for 
 the i)aynient of the tax (iue on it, but not for any other tax; 
 which mortgage shall prime and outrank all other mortgages, 
 privileges, liens, encumbrances or preferences, except tax rolls 
 of previous years. S. 33, A 10(5,1800. 
 
 Sec. 34. [Filing of Roll Shall be Full Notice to Taxpayers.]— 
 That aid filing in the reconler's office shall be full notice to each 
 taxpayer and to each other person whom it may in any manner 
 concern, that the listing, assessment, and valuation of the taxa- 
 ble property has been completed, that the tax rolls are on file in 
 the sheriff or tax collector's office and in the office where the 
 mortgage records are kept; that the said taxes are due and col- 
 lectible, as provided by law. S. 34, A. 85, 1888. 
 
 Sec. 35. [Filing of Tax Rolls.] — That the act of depositing 
 the tax rolls by the assessor in the office where the records of 
 the parish are kept, shall be deemed prima facie evidence that 
 the assessment has been made and completed in the manner 
 provided by law. N^o injunction shall be issued by any court to 
 prevent any assessor from depositing said rolls, and in the suit 
 of any taxpayer or taxpayers testing the correctness of his or 
 their assessments before any court of justice, the decision of 
 such court shall only affect the assessment of the person or i)er- 
 sons in such suit, and shall in no manner affect or invalidate the 
 assessment of any other person or property appearing upou the 
 tax rolls. S. 35, A. 85, 1888. 
 
 Sec. 36. [Tax Collectors, Parish of Orleans ; Appointment ; 
 Compensation; Oath and. Bond.] — That the Governor shall ap 
 point, by and with the advice and consent of the Senate six (6) 
 State tax collectors for the parish of Orleans, one (1) for the 
 First District, which shall be the first Municipal District ; one 
 (1) for the Second District, which shall be the second Municipal
 
 36 REVENUE. 
 
 / 
 
 District; oue (1) for the Third District, which shall be the third 
 Muuicipal District; one (1) for the Fourth District, which shall 
 be the fourth Municipal District; one (1) for the Fifth District, 
 which shall be the fifth Municipal District; one (1) for the Sixth 
 District, which shall be the sixth and seventh Municipal Dis- 
 tricts. 
 
 The collector for the Firsc District shall receive two per 
 centum, the collector for the Second District shall receive four 
 per centum, the collector for the Third District shall receive five 
 per centum, the collector for the Fourth District shall be five 
 I)er centum, the collector for the Fifth District shall be seven 
 X)er centum, and the collector of the Sixth District shall receive 
 five per centum on all collections of licenses and taxes made and 
 turned into the State Treasury by them, who shall hold their 
 offices for the term of four years ; provided, that if said office be 
 already filled by appointment, this act shall not be construed 
 as creating a vacancy therein. Each of the said tax collectors 
 shall take the constitutional oath of office, and each one of them 
 shall execute his bond in favor of the Governor of the State of 
 Louisiana for the sum of thirty-five thousand dollars for the 
 First District, for the sum of twenty- five thousand dollars for 
 the Second District, for the sura of twenty thousand dollars for 
 the Third, Fourth and Sixth Districts, and ten thousand dollars 
 for the Fifth District, with solvent sureties who shall be bound 
 in solido with each other and their principals ; but each surety 
 may bind himself for a limited sum ; provided, that the first 
 term of said officers shall expire on the second Monday of July, 
 1896. S. 2, A. 09, 1892. 
 
 Sec. 37. [Bond of Tax Collector ; Condit.ons Thereof.]— That 
 all bonds to be executed by said tax collector shall be approved 
 by the Governor, and shall be recorded in the mortgage office or 
 records of the parish of Orleans, and in all other jjarishes in 
 which the principal owns real estate, and shall operate as a legal 
 mortgage upon all real estate of the principal therein ; and shall 
 be conditioned that the principal shall carefully, impartially and
 
 REVENUE. 37 
 
 diligently collect all licenses and taxes assessed therein; shall 
 punctually sell propertj' to pay all delinquent taxes, and shall 
 faithfully and promptly pay into the State Treasury all licenses 
 and taxes collected by hiui, and do and perform such other 
 duties as are or may be prescribed by law. S. 37, A. 85, 188^ 
 
 Sec. 38. [Removal and Suspension of Tax Collectors.] — That 
 the Governor shall have power to remove said tax collectors of 
 the parish of Orleans or either of them or suspend them from 
 office, pending the finding of articles of impeachment for any 
 cause which he decides to be just and sufficient and to make 
 appointments to fill all vacancies in said office, with the advice 
 and consent of the Senate, if in session, or if not then in session, 
 subject to the advice and consent at its next session, and all 
 such appointees shall qualify as aforesaid. S. 38. A. 85, 1888. 
 
 Sec. 39. [Taxes; When Due, How Designated and Collected.] 
 That all taxes shall be collected in the calendar year in 
 which the assessment thereof is made, and they shall be desig- 
 nated as the " taxes for the year 1888," and of each subsequent 
 year, accordingly as they are collectible, and the taxes assessed 
 in the year A. D., 1888, and each subsequent year, shall be due 
 in the calendar year 1888, and in each subsequent year as soon 
 as the tax roll is filed in the office where the mortgage records 
 are kept, and they shall be paid on or before the thirty-first day 
 of December in each respective year, in order to avoid the notice, 
 advertisement and sale required by Article 210 of the Constitu- 
 tion, and the taxes on movable property shall be paid on the 
 first day of the calendar month next succeeding the filing of the 
 tax roll in the office where the mortgage records are kept ; pro- 
 vided that no forced collection of taxes on movable property 
 shall be made before the first day of October, unless the col- 
 lector has good reason to believe that the State, parish or 
 municipal corporation will lose the same: provided, further, 
 that all taxes unpaid on the 31st day of December of each and 
 every year, shall bear interest at the rate of two per cent per 
 month from said date. . S. 39, A. 85, 1888.
 
 38 REVENUE 
 
 Sec. 4:0. [Notice to Taxpayers; Delinquent Taxes ; Col ector's 
 Duties.] — TLat ou the first day of the caleDdar mouth next 
 succeeding the filiugof the roll, or as soou thereafter as possible, 
 the tax collector or sheriif shall address, to each taxpayer who 
 has not paid all the taxes which have been assessed to him on 
 movable property a written or printed notice, setting forth in. 
 substance that the State tax assessed to said taxpayer ou 
 movable property in said parish, stating the aggregate assessed 
 value of said property, and the aggregate sum of the taxes for 
 the current and all preceding years due thereon, fell due and 
 should have been paid in full on or before the first day of the 
 then current month ; that the said taxpayers became delinquent 
 for said taxes on the first day of said month ; that aftfr the first 
 day of October following, the tax collector or sheriff will seize 
 and advertise for sale the movable property ou which the said 
 taxes are due, in the manner provided by law for iudicial sales ; 
 that at the principal front door of the courthouse, where the civil 
 district court of said parish is held, or at the place of seizure in 
 the parish of Orleans, he will sell within the legal hours for 
 judicial sales, for cash, and without appraisement, such portion 
 of the said movable property as the taxpayer shall point out 
 and deliver to said tax collector or sheriff, and in case the tax- 
 payer shall not point out sufficient property, that he will at once 
 and without further delay, sell for cash, without appraisement, 
 the least quantity of said movable property which any bidder 
 will buy for the amount of taxes assessed upon the same, with 
 intere&r and cost for the current and all preceding years and 
 attorney's fees. S. 40, A. 85, 188S. 
 
 Sec. 41. [Notice to Taxpayers, City of New Orleans.]— That. 
 the tax collector or sheriff shall either deliver to each taxpayer 
 in person, or shall leave at his residence or place of business, in 
 the city of oSTew Orleans, one of said notices, but in the other 
 parishes he shall mail to him one of said notices, for which he 
 shall be entitled to collect from said taxpayer five cents as costs -, 
 provided, no notice shall be charged for unless the same has
 
 REVENUE 39 
 
 beeu actually delivered or mailed to the taxpayer; and pro- 
 vided further, no mileage shall be charged for the service ot a 
 notice. He shall certify on both tax rolls that he has served or 
 mailed all of said notices, and certificate on either tax roll shall 
 make full proof until disproved in a judicial proceeding. S. 41, 
 A. 85, 1888. 
 
 Sec. 12. [General Notice by Publication to Unknown Owners.] 
 That the. tax collector or sheriff' shall publish once in a news- 
 paper iDublished in his district or parish, if there be one, or in 
 the manner provided by law for judicial sales, one general notice, 
 substantially in the foregoing form, addressed to all owners of 
 assessed movable property situated in Iiis parish or district, 
 whose names, postoffices or agents are unknown, in which he 
 shall set forth substantially that the taxes of said unknown 
 owners are due and unpaid, and if not paid within twenty days, 
 that he will proceed to seize and sell such quantity of the mova- 
 ble property ot each said unknown owners as will pay all the taxes, 
 interests and costs. He shall certify on both tax rolls that he 
 has published and posted said notices, and said certificates on 
 either shall make full proof thereof, until disproved in a judicial 
 proceeding. He shall pay for said publication, and shall be 
 entitled to collect as costs thereof, one dollar from each owner 
 or from the property assessed to him ; he shall show due proof 
 of the personal or domicile notice in so far as the city of l^ew 
 Orleans is concerned, before he can make any rates, so as to 
 conform with the provisions ot Section 41 of this Act. S. 42, 
 A. 85, 1888. 
 
 Sec. 43. [Sale of Movable Property for Taxes.]— That at the 
 expiration of the said twenty days' notice, counting from the day 
 when the last of said notices is delivered, that when personal 
 or domicile service is made, in so far as the city of ^N'ew Orleans 
 is concerned, to comply with Sections 41 and 42 of this act, and 
 from time to time thereafter mailed, published or posted, the tax 
 collector or sheriff", shall, after the first day of October, proceed 
 to seize and to advertise for sale, in the manner provided for
 
 40 KEVENUE. 
 
 judicial sales, under oue beading, all or any part pt the property 
 on which taxes are due, substantially in the following form, 
 to- wit : 
 
 STATE TAX SALES ON MOVABLE PROPERTY. 
 
 The State ot Louisiana vs. Delinquent Tax Debtors, Parish 
 of , District . 
 
 By virtue of the authority vested in me by the Constitution 
 and laws of Louisiana, I will sell, at the principal front door of 
 the courthouse, in which the Civil District Court of said parish 
 is held, or at the place of seizure, in the parish of Orleans, within 
 the legal hours for judicial sales, beginning at 11 o'clock a. m., 
 
 Saturday, the day of • , A. D. 18 — , and' continuing 
 
 on Monday and each succeeding day until said sales are com- 
 pleted, all property on which taxes are now due to the State of 
 Louisiana, to enforce collection of all the taxes assessed in the 
 year 18 — , and each i)revious year tbereto, together with inter- 
 ests thereon, from the 31st day of December, 18 — , until paid, 
 and all costs. 
 
 The names of said delinquent taxpayers, the amount of taxes 
 due by each on the assessment of said year, and the property 
 assessed to each to be offered for sale are as follows, to- wit ; 
 
 (Here state names in alphabetical order, the amount of the 
 taxes assessed in each year, then the description of the property 
 to be offered for sale, and conclude substantially thus) : On said 
 day of sale I will sell such portions of said property as each debtor 
 will point out, and in ca*se the tax debtor shall not point out 
 sufficient property, I will at once, without further delay, sell the 
 least quantity of said property of any tax debtor which any bid- 
 der will buy for the amount of the taxes, interest and costs due 
 by said tax debtor. The sale will be without appi-aisement for 
 cash in legal tender money of the United States; said advertise- 
 ment shall be signed officially by the State tax collector or by 
 the sheriff and ex-officio collector of State taxes, and shall be 
 dated. The expenses of publishing all advertisements ot tax 
 sales shall be paid by the tax collector or sheriff, and shall be
 
 REVENUE. 41 
 
 paid to him by the delinquent tax debtors accordiug- to the space 
 occupied by each in the body of said advertisement and shall be 
 collected as costs; should he be prevented by injunc'ion or 
 otherwise from collecting all of said costs, he shall be refunded 
 any deficiency out of the taxes collected from the other property 
 advertised for sale. S. 4.3, A. 85, 1888. 
 
 Sec 44. [Rights of Taxpayers in Sale of Movables.] — That 
 any person shall be allowed to point out the particular movable 
 property which he may desire to have sold for taxes due by him, 
 delivering said property to the tax collector or sheriff at his 
 oflice on or before the day ot sale, provided, that said property 
 be sufficient in the opinion of the tax collector or sheriff to 
 realize the amount of the taxes due. S. 44, A. 85, 1888. 
 
 Sec. 45. [Seizure and Sale.] — That the tax collector or sheriff 
 shall seize the movable property of any tax debtor without notice 
 whenever he believes that such seizure is necessary -to enable 
 him to collect any tax due by said debtor, and he shall make 
 such seizure at any time whenever he has good reason to believe 
 that the tax debtor will conceal, part with or dispose of the said 
 movable property, which fact must be made to appear by the 
 affidavit of the tax collector, or one of his deputies and shall 
 advertise said property in the manner provided for judicial sales, 
 for cash, without appraisement; and shall sell the least amount 
 of the property seized which any bidder will buy for the amount 
 of the taxes, interests and costs. S. 45, A. 85, 1888. 
 
 Sec. 46. [Taxes May be Collected by Taking Possession of 
 Property.] — That in addition to the mode of sale provided for in 
 the foregoing sections, the tax collector or sheriff is authorized 
 and empowered to collect the tax due by any person or persons 
 upon movable property, for any year past, present or future, 
 either by taking into his possession so much of said movable 
 l^roperty as may be requisite, in his opinion, to realize the 
 amount of the tax or taxes, or by placing a keeper upon the 
 movable property subject to the tax until the day of sale, upon 
 which day so much of said property as may be necessary to
 
 42 REVENUE 
 
 realize tbe tax or taxes, interest and costs, for which it has been 
 seized, shall be sold to the highest bidder. S. 46, A. 85, 1888. 
 
 Sec. 47. [Notice of Seizure.] — That in all cases where the 
 tax collector or sheriff shall proceed, under the authority of the 
 preceding section, he shall give notice, in writing, of his purpose 
 to make such seizure, three days before actually taking the 
 property into his possession, of placing a keeper thereon ; said 
 notice shall state the amount of taxes, interest, costs and penal- 
 ties in detail, containing a demand for payment and a statement 
 of the intention to seize in default of payment within said three 
 days, and said notice shall be served in the manner now pro- 
 vided for services of notice of seizure under writs of fieri facias^ 
 by the tax collector or deputy, and a return or statement, in 
 writing, of mode of such service shall be made by the officer 
 serving the same and be iiled in the office of the tax collector or 
 sheriff, and shall be received by the courts as prima facie 
 evidence Of notice. S. 47, A. 85, 1888. 
 
 Sec. 48. [Tax Collectors May Seize After Expiration of Three 
 Days' Notice.] — That on the expiration of three days for notices 
 above required, the tax collector may seize and take into his 
 possession or place a keeper, as provided in the f^rty-seventh 
 section of this act, and therefore, the tax collector or sheriff 
 shall advertise, in the manner j)rovided for judicial sales of 
 movable property, that he will sell so much of the property so 
 seized as may be necessary to pay all the taxes, interests and 
 costs for which said seizure had been made, and all said sales 
 shall be without appraisement. S. 48, A. 85, 1888. 
 
 Sec. 49. [Rights of Delinquents.] — That when seizure is 
 made in any of the forms above provided of movable prop- 
 erty., to enforce the payment of taxes, the debtor may 
 release the same until the day of sale, upon his forthcoming 
 bond, with solvent security in solido, which shall be exe- 
 cuted in the same manner as forthcoming bonds for prop- 
 erty seized under writs of fieri faeias. It shall be the duty 
 of any one so releasing his property to return the same
 
 REVENUE. 43 
 
 into the possession of the sheriff or tax collector for sale, 
 on or before the clay of sale, otherwise the forthcoming- bond 
 shall be considered forfeited, and shall be filed in the office of 
 the clerk of the civil district court of the parish, and sliall 
 have the force and effect of a twelve months' bond, and shall be 
 executed by a writ of fieri facias, issued thereon by the clerk 
 against the principal and sureties in solido, as provided by law 
 for the enforcement of twelve months' bonds. The forfeiture of 
 said bond shall be made to appear by certificate of the tax col- 
 lector or sheriff written thereon. S. 49, A. 85, 1888. 
 
 Sec. 50. [Notice to Taxpayers on Immovable Property.] — That 
 on the second day of January, 1889, and each subsequent year, 
 or as soon thereafter as possible, the tax collector or sheriff 
 shall address to each taxpayer who has not paid all the taxes 
 which have been assessed to him on immovable property, a 
 written or printed notice that his taxes on immovable property 
 must be paid within twenty days after the service or mailing of 
 said notice, or that said property will be sold according to law ; 
 provided, in all cases where two or more lots or parcels of ground 
 shall have been assessed in any year or years to one person or 
 firm, at a certain valuation for the whole together, without dis- 
 tinguishing the valuation of each lot or parcel separately, the 
 tax collector is authorized to receive the proportion of taxes 
 under such assessment fairly due upon any one or more of such 
 lots or parcels separately, such proportions to be ascertained 
 and fixed by a certificate signed by the assessor and approved 
 by the tax collector, and such lots or parcels upon which their 
 proportions shall be so paid shall be free from proportion or 
 taxes pertaining to the other lots or parcels of such assessment. 
 S. 50, A. 85, 1888. 
 
 Sec. 51. [Notice to Taxpayers, Orleans Parish.]— That the tax 
 collector or sherift shall either deliver to each taxpayer in per- 
 son, or shall leave at his residence or place of business, in the 
 parish of Orlerns, one of said notices, but in the other parishes 
 he shall mail to him, by postal card, addressed to the postofftce
 
 44 REVENUE. 
 
 of said taxpayer, one ot said notices, as required in Section 50 
 of this act, for which he shall be entitled to collect from said 
 taxj)ayer ten cents as costs ; no mileage to be charged for service 
 of said notice. S. 51, A. 85, 1888. 
 
 Sec. 52. [General Notice by Publication to Unknown Owners of 
 Immovable Property.] — That the tax collector or sheriff shall pub- 
 lish once a week, for two weeks, in one newspaper published in 
 his district or parish, if there be one, or in the manner provided 
 for judicial sales, if there be none published in his parish, one 
 general notice, substantially in the foregoing form, addressed to 
 all unknown owners of assessed immovable ijroperty situated in 
 his parish or district, in which he shall describe the property as 
 described in tax roll. He shall certify on his tax rolls that he 
 has published said notices, and said certificates on either shall 
 make full i)roof thereof until disproved in a judicial proceeding. 
 He shall pay for said i)ublicatiou, and shall be entitled to collect 
 as costs thereof one dollar from each unknown owner or from the 
 property assessed to him ; he shall show due proof of the per- 
 sonal or domicile service in so far as the parish of Orleans is 
 concerned, before he can make any sale or sales in said parish 
 of Orleans. S. 52, A. 85, 1888. 
 
 Sec. 53. [Advertisement of Delinquent Taxes on Immovable 
 Property.] — That at the expiration of the said twenty days' notice, 
 or as soon thereafter as practicable, counting from the day when 
 the last of said notices is delivered or personal or domicile service 
 is made, in so far as the parish of Orleans is concerned (to com- 
 ply with Sections 51 and 52 of this act), or mailed, published or 
 posted in the other j)arishes, the tax collecoor or sheriff shall 
 proceed to advertise for sale the consolidated delinquent tax list 
 under one form, as provided for judicial sales, all the immovable 
 property on which the taxes are due, substantially in the follow- 
 ing form, to- wit: 
 
 STATE TAX SALES OF IMMOVABLE PROPERTY. 
 
 The state of Louisiana vs. Delinquent Tax Debtors, parish 
 of . district .
 
 REVENUE. 45 
 
 By virtue of the authority vested in me by the eoustitution 
 aud hiws of the State of LouisiaDa, I will sell, at the priucipal 
 front door of the courthouse, in which the civil district court of 
 said parish is held, within the legal hours for judicial sales, 
 
 beginning at 11 o'clock a.m., on Saturday, the — day of 
 
 A. I),, 18 — , and continuing on each succeeding day, until said 
 sales are completed, all immovable property on which taxes are 
 
 now due to the State of Louisiana, ffud parish of , to enforce 
 
 collection of taxes assessed in the year 18—, together with in- 
 terest thereon from the thirty first day of December, 18 -, at the 
 rate of two per cent per month until paid, aud all costs. The 
 names of said delinquent taxpayers, the amount of taxes due by 
 each on the assessment of said year, and the immovable property 
 assessed to each, to be offered for sale as follows, to- wit: (Here 
 state names in alphabetical order, the amount of taxes assessed 
 in each year on each specific piece of property, then the descrip- 
 tion of each specific piece of immovable property to be offereil 
 for sale, and conclude substantially thus) : On said day of sale I 
 will sell such portions of said property as each debtor will 
 point out, and in case the debtor will not point out sufficient 
 property, will at once, and without further delay, sell the 
 least quantity of said property of any debtor, which any 
 bidder will buy for the amount of the taxes, interest and cost 
 due by said debtor; the sale will be ^vithout appraisement, for 
 cash, ill legal tender money of the United States, and the prop- 
 erty sold s lall be ledeeuiable at any time for the space of one 
 year by paying rlie price given with twenty per cent and costs 
 and penally adiled, sai<l advertisement shall be signed ofdcially 
 by the State tax collector, or by the sheriff and ex-officio col- 
 lector of State taxes, and shall be dated; provided, that the bid 
 to be accepted shall be, at least, equal to the taxes and costs 
 and interest; otherwise the t-ix collector is hereby authorized to 
 bid i<i s.iid property for the State and shall not re-advertise for 
 sale said property or properties so adjudicated to the State, 
 unless the same has been redeemed, aud shall make out aud 
 record a title deed, as in sales to individuals, and forward a
 
 46 REVENUE. 
 
 copy of sale deed to the Au litor of Public Accouuts ; provided, 
 that in the parisli of Orleans, tlie tax collei'tor shall not be 
 required to advertise the names and properry of ,ill delinquent 
 taxpayers at one adverrisenieat, but may proceed alphabetically 
 and advertise the names and property on whii-h the larg<-st 
 amount of taxes are due, taking some fixed amount as the basis 
 aud first advertising all above the amount so fixed at one and 
 the same time, aud shall so continue in like manner to advertise 
 and sell from time to time as fast as possible until the collection 
 of all delinquent taxi'S is enforced; provided, that each ten lines 
 of nonpareil type of tax sale advertisement shall constitute a 
 square, and shall be paid for by t!ie tax collector, as now pro- 
 vided bylaw; eacn delinquent being responsible only for the 
 pro rata space of said tea lines occupied by the description of 
 his taxes and property. S. 53, A. 85, 18S8. 
 
 Sec. 54. [Forced Collection of Taxes by Seizure aud Sale.] — 
 That the tax collector or sheriff shall seizt-, advertise in the 
 manner provided for judicial advertisements and sell any 
 other property belonging to the tax debror, to collect the 
 taxes, interest and costs due by him, for whatever the same will 
 bring m cash, without appraisement whenever any part of it 
 has been concealed, parteil with or disposed of by the tax debtor, 
 before the day of the sale and in any such case it shall be the 
 duty of the tax collector or sheriff to make sales of the property 
 of delinquent tax debtors as often as he may be able to find any 
 property of said debtors, until all the taxes, interests and costs 
 due by them are paid. 
 
 In all cases where the collector cannot make a seizure of the 
 personal property liable for the tax assessed against it either 
 because the nature of the property assessed, or because the 
 owner or his representative holds it in his possession or under 
 his control in such a manner that the tax collector cannot lay 
 hands upon it, and refuses on demand to deliver the same to the 
 tax collector, the said tax collector shall have the power, aud is 
 hereby made his duty, to take in the court having jurisdiction
 
 REVENHK. 47 
 
 of the subject matter, a summary rule upon the person assessed 
 or bis representative as the case may be, returnable in five<lays, 
 in vacation as well as term time, to comi)el the delivery to him 
 of said property, or so much thereof if the same be divisible in 
 kind as may be necessary to realize at public sale the amount of 
 the taxes, costs and penalties. All aiisweis to said rules shall 
 be in writing' and shall set forth specifically all defenses relied 
 on by the tax delinquent, and shall be made on or before the 
 time in which said rule is made returnable. S. 54, A. 106, 1890. 
 
 Sec. 55. [Seizure and Sa^e of Crops.] — That the tax collector 
 or sherift is authorized to seize and sell any growing or gath- 
 ered crops or shares therein and to proceed in the courts to 
 procure the garnishment of any salary, compensation or reward 
 for personal services, or of any oblig^itions, rights, credits or 
 debts due to the tax debtor in any form whatever, whenever 
 such seizure or garnishment may be necessary to collect the 
 taxes assessed, and no deposit or security for costs shall be 
 required in such cases. S. 55, A. 85, 1888. 
 
 Sec. 50. [Tax and License Suits to be Preference Suits.] — That 
 all suits relating to taxes or licenses shall be preference suits in 
 all courts where pending, and shall be tried without a jury and 
 as speedily as possible, and in chambers if court is not in ses- 
 sion. 
 
 That the attorney at law who represents the tax collector, 
 or tax collector in all proceedings for the reduction of assess- 
 ments and collection of taxes (license taxes excepted), and in all 
 injunction proceedings wherein the tax collector or tax collectors 
 are sought to be restrained from the collection of taxes, shall 
 receive a compensation of ten per cent on the amount collected, 
 calculating same upon the aggregate amounts of taxes and pen- 
 alties so collected as the result of aforesaid proceedings. The 
 aforesaid commission to the attorney at law shall be paid by the 
 party against whom the judgment is rendered in whole or in 
 part, and shall be collected by the tax collector as costs at the 
 same time that the taxes and other penalties are collected. S. 
 56, A. 100, 1.^90.
 
 48 REVENUE 
 
 Sec. 57. [Deputy Tax Collectors and Assessors.] — That each 
 tax assessor, and each tax collector aud each sheriff and ex- 
 officio collector of State taxes, is authorized to appoint as many- 
 deputies as be may require, who shall take the constitutional 
 oath of ofiHce, aud from whom the tax assessor, tax collector or 
 sheriff shall require such security in his own favor as he deems 
 sufficient; and lie may perform all the functions of the office of 
 tax assessor or tax collector through said deputies, but he shall 
 be officially aud pecuniarily responsible on his bonds, and in 
 all other respects, for the acts of said deputies. 
 
 That in the parish of Orleans there shall be an attorney at 
 law to be appointed by the Attorney General, whose duty it 
 shall be to aid the tax collectors in the parish in the collection 
 of all taxes, aud to represent the said tax collectors in all suits 
 for the reduction of assessments; and upon all taxes and penal- 
 ties collected through the assistance of said attorney, and in all 
 suits for the reduction of assessments where the party applying 
 for t'le reduction shall be decreed not entitled to the reduction 
 as claimed by hiiu, either in whole or in part, the delinquent 
 owing- the tax and the party applying for the reduction of assess 
 ment shall pay a commission to said attorney of ten ]ier cent; 
 calculating same upon the aggregate amount of taxes and pen- 
 alties so collected and paid over to the tax collector, and the 
 said attorney's commission shall be paid by the taxpayer and 
 collected by the tax collector as costs at the same time that the 
 taxes, interest and penalties are collected, S. 57, A. lOG, 1890. 
 
 Sec. 58. [Fees and Commissions of Tax Collectors.] — That for 
 all the services, labors aud duties performed by each sheriff and 
 ex-officio tax collector throughout the State, he shall be paid 
 five per centum ou all State and parish taxes collected by him 
 aud actually paid over to the State and parish treasury. For 
 the seizures, sales and tax deeds made by each tax collector or 
 sheriff, he shall be allowed the same costs which are allowed bv 
 law to sheriffs for mileage, seizures, sales and sheriff's' deeds in 
 judicial proceedings ; provided that he shall not be allowed to 
 charge for any service not actually rendered, for any seizure not
 
 REVEXrE. 49 
 
 actually made, nor for any mileage not actually tiaveled; i)ro- 
 vided, that -^liere property lias been adjudicated to the State, 
 the said tax collectors shall be allowed and paid by the Auditor 
 for making- act of sale, and h.iving the same recorded and fur- 
 nishing- the Auditor with a ce-fitied copy thereof, one dollar and 
 filty cents for each name contained thcnin ; also actual expenses 
 for advertising. S. 58, A. 85. 1S88. 
 
 Sec. 59. [Property Adjudicated to the State.] — That it is made 
 the imperative duty of the tax collector to take actual possession 
 of all property bid in tor and adjudicated to the State for unpaid 
 taxes and to lease or rent the same and to collect the rental and 
 turn the same into the State treasury, and all moneys thus paid 
 into tlie State treasury sball go to the (;redit of the general fund. 
 For all moneys so paid the collector sh:dl receive a commission 
 often per centum. That all personal property sold ut tax sales 
 shall be immediately delivered into actual possession of the pur- 
 chaser by the State tax collector or sheriff who is hereby invested 
 with full authority and power to make all the seizur s necessary 
 to take and deliver such actual possession. S. 5!), A. S5, 1888. 
 
 Sec. 60. [Tax Sales; Date Thereof.]— That tax collectors and 
 ex-offlcio tax collectors throughout the State shall be and are 
 hereby required to seize, advertise and sell the property upon 
 which delinquent taxes are due, on or before the first day of 
 May, 1889, or as soon thereafter as possible, and of each succeed- 
 ing year thereafter; providad, in case where the property is 
 purchased by the State, that the sheriff or tax collector is hereby 
 authorized and empowered to pay all costs of aitvertisiug prop- 
 erty for delinquent taxes out of any funds realized from said sales, 
 and if no funds are realized from said sales, then he may pay 
 costs as aforesaid out of any other tax funds in his hands : and 
 if any tax collector or ex-oflficio tax collector should fail, neglect 
 or refuse to seize, advertise or sell the said delinquent property, 
 as aforesaid, he shall be gudty of non-feasance in oflice, and 
 upon conviction shall be dismissed therefiom. S. GO, A. Soj 1888. 
 
 4
 
 50 REVENUE. 
 
 Sec. 61. [Property Adjudicated to the State ; How Assessed.] 
 That after property has been adjudicated to the State in default 
 of a bidder, as provided io Section 53 of Act 85, of 1888, the 
 same shall be continued to be assessed in the name of the person 
 to whom it belonged at the date of the sale until the lapse of 
 one year Irom the date of recording the act of sale to the State, 
 but the tax collector shall not sell the same under the assess- 
 uie.'t, butmay sell the same after the expiration of twelve months 
 under Act 80 of 1888, as the property of the State ; provided, that 
 the assessors (parish of Orleans excepted), sh;ill designate such 
 property adjudicated to the State and list and assess she same 
 separately from all other property. In the parish of Orleans the 
 l^roperty to be continued by squares or subdivisions nuw exist- 
 ing. S. 61, A. 106, 1890. 
 
 Sec. 62. [Property Sold to the State; Redemption Thereof.] — 
 That if the owner, or any person, interested personally, or as 
 heir, Isgatee, creditor, or otherwise, in any lot or lands bid in 
 for and adjudicated to the State within twelve months f. om the 
 day the act or deed is filed for record in the conveyance ofltice, 
 pay to the Treasurer of the State, the taxes, interest and costs, and 
 twenty per cent on the price given ; the auditor, upon production 
 of ilie treasurer's receipt, shall execute and deliver to such person 
 certificate of redemption of the same under the seal of his office, a 
 which shall be h Id and taken as evidence of the redemption of 
 such land and lauds with the name of the person redeeming the 
 same, and the amount paid shall be entered on his reco, ds of 
 the lands across the entry of the same; provided, no certificate 
 of redemption shall be issued by the auditor until all taxes, 
 State, parochial and municipal, due up to the day of redemption 
 have been paid on said property. S. 62, A. 85, 1888. 
 
 Sec. 63. [Deeds of Sale to Individual Purchasers of Tax Prop- 
 erty.] — That each State tax collector, and each sheriff and ex- 
 oflficio collector of State taxes, shall execute and sign in person 
 or by deputy, in the name of the State of Louisiana, a deed of 
 sale to purchaser of any real estate sold for taxes, in which he
 
 REVENUE. 51 
 
 shall relate in substauce a brief history of the proceedings had ; 
 shall describe the property, srate the amount of the taxes, inter- 
 ests and cOvSts and the bid made for said property and the pay- 
 ment made to him in cash, and shall sell said property to the 
 purchaser, with the ri^ht to be placed in actual possession 
 thereof, by order of a (;ourt of competent jurisdiction, and shall 
 conclude said deed with th« statement that said property shall 
 be redeemable at any time tor the space of one year, beginning 
 on the day when the said de.-d is filei for record in the convey- 
 ance offic*' in the parish in which the property is situated ; and 
 if not redeemed, such record in the conveyance or mortgage 
 oftice, shall operate as a cancellation of all conventional and 
 judicial mortgages, and it shall be the duty ot the sheriff or tax 
 collector to notir'y the morlgnge creditors ten (10) days previous 
 to such sale. S. 63, A. >o, 1888. 
 
 Sec. 64. [Tender Required by Article 210 of the C-jnstitution ; 
 How, When and to Whom Male] — That the tender required from 
 the owner of property adjudi(;ated to a purchaser for taxes due 
 in accordance with Article 210 of the Constitution, may be made 
 t,o and deposited with the tax collector, or ex officio tax collector 
 making said sales, or his successor in office; provided the same 
 be made within the time required by said article ; provided, fur- 
 ther, that said tender to and deposit with the aforesaid officer 
 can be made only when the purchaser cannot be found. S. 64, 
 A. 85, 1888. ■ 
 
 Sec. 65. [Order of S jizure ; How and by Whom Made.]— That 
 upon presenting a certified copy of said deed to any judge of 
 competent jurisdiction, to be determined by the value of the 
 real estate therein contained, and not the amount of the taxes, 
 the judge shall, in chambers, grant an order of seizure and pos- 
 session, commandina: the sheriff to seize said property and place 
 the purchaser in actual possession thereof; and writ of posses- 
 sion shall be issued thereon by the clerk, but the purchaser nmy 
 take actual possession without such order, with the consent or 
 acquiescence of the tax debtor or otherwise; provided, no force 
 or violence shall be used. S. 65, A. 85, 1888.
 
 52 REVENUE 
 
 Sec. CG. [Rents and Revenues on Property Purchased at Tax 
 Sale.] — That from the date of recording said tax deed, all the 
 rents and revenues of the property therein conveyed shall belong 
 to the purchaser, and shall be paid to him, and all taxes thereon,, 
 shall, after that date, be assessed to and shall be paid by him,, 
 until the said property be redeemed. If redeemed, the person 
 redeeming shall pay all the taxes assessed upon said property,, 
 subsequent to the tax sales. All actions to annul tax sales for 
 any irregularities or informalities, of whatever nature, shall be 
 prescribed by two years from the day the t,ix collector's deed is 
 recorded. S. GC}, A. 85, 1888. 
 
 Sec. 67. [State Auditor Authorized to Cancel Erroneous Assess- 
 ments.] — That upon statement of the facts, made under oath and 
 verified and approved by the assessor and collector of the parish 
 or district in which the property is situated, that the assessment 
 is a clerical error, or an erroneous or double asst-ssment, or that 
 the property is exempt by Article 2i)7, Constitution, from taxa- 
 tion ; the auditor shall authorize the collector to cancel the 
 assessment on the roll on file in his office, and the record«r of 
 mortgages to erase and cancel inscri])tion of tax mortgnge, and 
 if sold to cancel the sale. S. 67, A. 85, 1888. 
 
 Sec. 68. [Taxes Paid Prior to Sale.] — That on the production 
 of the receipt of the collector of State taxes, duly made and 
 bearing date prior to the time the property was adjudicated to 
 the State, in default of bidder, the auditor shall furnish the 
 owner of such property a quiet claim of the title of tbe State and 
 shall charge the collector with taxes allowed thereon and costs^ 
 together with twenty per cent damage, to be collected .as any 
 other money for which such collector may be in default. S. 68, 
 A. 85, 1888: 
 
 Sec. 69- [Errors in Assessments.] — That if any error in the 
 description of any property or owner's name be discovered by 
 the tax collector or sheriff, it shall be his duty to note the cor- 
 rect description and name on the tax rolls, and to advertise and 
 sell said property by its correct description ; provided, no such
 
 REVENUE. 53 
 
 change shall be made without ten days' notice to the real owner 
 of such property, and the proof of such service shall be in writing 
 and filed in the tax collector's office. S. 69, A. So, 1888. 
 
 Sec. 70. [Subsequent Mortgages, etc., Not to Affect Taxes As- 
 sessed.] — That no sale, pledge, mortgage or other alienation or 
 encumbrance of property made after the tax roll shall have been 
 filed in the office of the recorder of mortgages, shall affect the 
 taxes assessed thereon, but the same shall still be seized, adver- 
 tised and sold as the property of the taxpayer to whom assessed 
 to enforce payment of delinquent taxes. S. 70, A. 85, 1888. 
 
 Sec. 71. [Unknown Owners.] — That whenever property has 
 been listed and assessed in the name of unknown owners, or to 
 persons other than the real owners, and the tax collector shall 
 subsequently discover the real owner thereof, it shall be his duty 
 to at once notiiy the said real owner that certain described prop- 
 erty belonging to him or her has been assessed to unknown 
 owners, or to any other person or persons, and calling upon him 
 or her to come forward within ten days from the service of said 
 notice, and show cause why the listing and valuation of the said 
 property should not stand as final; and the said collector shall 
 also at once notify the assessor of the fact that a certain described 
 property or properties, assessed to unknown owners, or to per- 
 sons other than the real owners has been discovered to be the 
 property of a certain named person or persons, and the said 
 assessor shall, after ten days' notice to the owner, make the 
 necessary correction upon his rolls and the rolls in the offices of 
 recorder of mortgages and auditor of public accounts. S. 71, 
 A. 85, 1888. 
 
 Sec. 72. [How and With What Moneys Taxes and Licenses May 
 "bePaid.]— That all taxes assessed under this act maybe paid in any 
 money which at that time is la egal tender for private debts of the 
 same amount under the laws of the United States, and the said 
 tax collectors are authorized and required to receive in payment 
 ■of taxes and licenses due the respective funds of each year, all 
 valid warrants of the State, which may have been drawn as
 
 54 REVENUE. 
 
 directed by law agaiust said fund, and the said tax colloctors 
 are hereby required to give a receipt to the person or persons 
 from whom they shall receive any warrant for taxes or licenses, 
 and shall furnish the auditor with a sworn statement of the per- 
 sons who have thus paid their taxes and licenses, and the 
 amount received from each. And the auditor is hereby instructed 
 to include such statement in his report. iSTo collector shall 
 receive or turn into the treasury dny other warrants than those 
 included in said sworn statement, aud which have actually been 
 received by him in payment of taxes and licenses by tlie tax and 
 license payers, and any tax collector violating the provisions of 
 this sect'on shall be deemed guilty of a crime, and on conviction 
 shall be punished by imprisonment at hard labor for non less 
 than one nor more than five years. No parish or municipality 
 shall receive for parish or municipal taxes any bond, -coupons, 
 or warrants, approved accounts or any evidence of indebtedness, 
 except juror and witness certificates, which the said parishes 
 are hereby authorized to receive for taxes. S. 72, A. 85, 1888. 
 
 Sec. 73. [Sheriffs, Notaries and Others Prohibited from Pass- 
 ing Acts Unless Taxes are Paid.] — Hereafter neither recorders, 
 sheriffs, notaries throughout the State, nor other persons 
 authorized to convey real estate, by public act shall pass 
 or execute any act, or take any acknowledgement to any 
 act under private signature, for the sale, transfer, donation, 
 partition, exchange or other conveyance of any real estate, 
 unless the State, levee district, i)arish and municipal taxes 
 due on the same prior to the act be first paid, to be shown 
 by the receipt or certificate of the officer having charge ot the 
 collection of said taxes or by the certificate of the State auditor, 
 city comptroller or other officer having charge of or keepiug the 
 accounts of any municipal corporation or parish of this State, 
 said certificates to be annexed to such act and be conclusive 
 evidence of the payment of all taxes therein certified to be paid, 
 and shall exonerate the notary, sheriff or recorder from all 
 responsibility whatever. S. 73, A. 85, 1888.
 
 REVENUE. 55 
 
 Sec. 74. [Penalty for Violating Sec. 73.] — That any notary 
 public or recorder violating- this act shall be guilty of a misde- 
 meanor, and the act oli'ered in evidence shall be prima facie 
 evidence of guilt. The district attorney, on the offense being 
 made known to him, shall proceed against such officer by indict- 
 ment or information, and on conviction such officer shall be 
 fined not less than one hundred dollars ($100) nor more than two 
 hundred dollars ($200). S. 74, A. 85, 1888. 
 
 Sec. 75. [Returns to Auditor and Police Juries of Taxes Col- 
 lected.] — That the several collectors of taxes in making their 
 return to the auditor of public accounts and police juries of 
 moneys collected for the State and parish taxes, to be paid into 
 the treasury, -shall state separately in such returns the amount 
 of the general fund, interest, levee and school taxes so collected ; 
 also the amount collected for poll tax and for licenses, and for 
 such other taxes as may be assessed or levied by the State or 
 parish. The auditor of public accounts shall furnish suitable 
 blanks for making such returns. S. 75, A. 85, 1888. 
 
 Sec. 76. [Time for Quarterly and Final Settlements of Taxes.] — 
 That within the first ten days of April, July, October and Jan- 
 uary, respectively, the tax collectors of the several parishes 
 throughout the State (parishes of Orleans excepted) shall render 
 their respective accounts for all taxes collected, or moneys re- 
 ceived on account of the State during the preceding months, 
 and pay the same over to the State treasurer ; and for that pur- 
 pose the said tax collectors shall make and transmit to the 
 auditor of public accounts, a statement whether or not they have 
 collected any taxes^within the preceding months, and with an oath 
 taken and subscribed appended thereto that the same contains a 
 faithful account of all taxes collected, and the amount received, if 
 any, from licenses to persons pursuing trade, profession or taxed 
 occupation ; similar settlements for all parish taxes and licenses 
 shall be made by the tax collectors during the first week of each 
 month with the parish treasurer; that all tax collectors shall 
 make their final settlement with the auditor of public accounts
 
 56 REVENUE. 
 
 and police jury within teu days after the twentieth day of July 
 of eneh year; and eveiy collector failing to comply with this 
 section sb;ill be proceedrd ngiiust as provided by law. 'i'he 
 tax collectors for tlie uaiisli ofOrlc;nis shall make monthly set- 
 tleiaents with the ;i i id itoi'*<tf public accounts, and pay into the 
 State treasury the sums coHocted for account of the State. S. 7C, 
 A. 85, 1SS8. 
 
 Sec. 77. [Penalty for Failure to Settle.]— Tbat the said tax 
 collector shall settle with the police jury, and in default of such 
 settlement shall be removed from office in the manner provided 
 by law. S. 77, A. 85, 1888. 
 
 Sec. 78. [Penalty for Failure to Settle.]— That if any tax 
 collector fails or neglects to make a settlement provided by law, 
 he shall forfeit the commission so allowed him, ami interest at 
 the rate of five per cent per month of the sum withheld, to be 
 computed from the time the same should have been paid until 
 actual payment; and the auditor of public accounts and police 
 jury shall charge said deliuquent accordingly, immediately after 
 such delinquency shal] occur, require the district attorney of 
 the district or parish wherein such tax collector may perform 
 his functions to proceed against such collector, and his sureties 
 by rule, before any court of competent jurisdiction, after three 
 days' notice for the recovery of the amount due by the tax col- 
 lector. It shall be the duty of the auditor, in case any tax col- 
 lector shall withhold his settlement more than twenty days after 
 the time fixed by law, to send a certified statement of his account 
 to the judge of the district, who shall be required to give it in 
 special charge to the grand jury, and that such statement shall 
 be held sufiicieut evidence for the finding of a true bill, and as 
 provided by law, shall be read in evidence against the accused 
 on the trial of the case. The suit shall have precedence on the 
 docket of the court, waenever it may be instituted, over all other 
 cases, and any tax collector who, having made his monthly or 
 quarterly settlement, as provided for in this act, or in any other 
 act, shall fail immediately to pay the amount so ascertained to
 
 REVENUE. 57 
 
 be due into the State or parish treasury', aud obtain the treas- 
 urer's receipts therefor, shall, in addition to the forfeiture of 
 commission and interest as aforesaid, be subject to the penalties 
 provided for embezzlement and to removal from oflice. Should 
 any tax collector fail to render a final statement and settle in 
 full within the tinie prescribed in this act, he shall be condemned 
 to pay the costs of all proceedings against him, as a penalty for 
 his neglect, though he may not be indebted to the State ; and 
 the auditor is em^^owered to require a settlement of the accounts 
 of any ofiflcial whenever, in his judgment, the public interests 
 woidd be subserved thereby, or wheiiver any of the sureties of 
 such official request che auditor to order a settlement of the 
 accounts of such officers. S. 78, A. 85, 1888. 
 
 Sec. 79. [Commissions of District Attorneys.] — That tlie dis- 
 trict attorneys collecting money by virtue of the proceeding 
 contemplated in the i.receding section, or by any other law now 
 in force, or toat may hereafter be enacted, shall receive five per 
 centum on the amount thereof, where not otherwise provided, 
 as a compensation for collecting aud paying the same into the 
 State or parish treasury ; and any district attorney failing to 
 return said monej^ as soon as collected into the State or parish 
 treasury, shall be subject to criminal prosecution, and in addi- 
 tion to the penalties already provided by law for the punishment 
 of fraud and breach of trust, and shall upon conviction have his 
 name stricken from the roll of attorneys and be prohibited ever 
 afterwards from practicing law in this State. S. 79, A. 85, 1888. 
 
 Sec. 80. [Right of Sureties to Take Possession of Tax Lists.]— 
 That in case of death or absence of any tax collector, or of his 
 failure from any cause to pay the taxes into the treasury within 
 the time prescribed by law for his final settlement, his securities 
 shall be authorized to take into their possession the list of taxes 
 remaining unpaid, aud hold the same until his successor is 
 appointed and qualified, when the securiries shall immediately 
 make a final settlement with the auditor of public accounts and 
 with the police jury, as provided by law. S. 80, A. 85, 1888.
 
 58 REVENUE. 
 
 Sec. 81. [Penalties Against Persons Unauthorized to Collect.] — 
 That auy tax collector or person collecting or attempting 
 to collect any licenses or taxes in the State of Louisiana, or of 
 any parish, without having been duly qualified and given bond 
 in accordance with law, or without having lawful authority so 
 so to do, shall be subject to a fine of not less than one thousand 
 dollars nor more than five thousand dollars, and to be imprisoned 
 not less than two or more than five years at hard labor. It shall 
 be the duty of the Attorney General in New Orleans and of dis- 
 trict attorneys of parishes in this State, upon information from 
 the auditor -of public accounts, or from the president of the 
 police jury, to prosecute all such cases in their respective par- 
 ishes or districts, for which a few of fifty dollars, upon each con- 
 viction shall be paid to the attorney prosecuting. S. 81, A. 85, 
 1888. 
 
 Sec. 82. [Duties of Outgoing Tax Collectors. ]— That all out- 
 going tax collectors, except those in the city of New Orleans, 
 shall hand over to the recorders of their several parishes their 
 lists of all unpaid or delinquent taxes as soon as their successors 
 are qualified, or i hey retire or are removed from office; and all 
 outgoing tax collectors for the city of New Orleans shall, with- 
 out delay, hand over their respective lists of delinquent or unpaid 
 taxes to the auditor of public accounts, together with all books, 
 papers and documents relating to or belonging to said tax- 
 collector's office, who shall deliver them to the newly appointed 
 tax collectors as soon as they are qualified according to law. 
 In the several parishes of the State, other than the city of New 
 Orleans, the recorders shall deliver to the newly appointed tax 
 collectors the delinquent or unpaid tax lists which were depos- 
 ited with them by the outgoing tax collectors, on the auditor of 
 public accounts or police jury certifying that said collectors 
 have qualified in accordance with the law ; such delinquent lists 
 shall be handed over as aforesaid, by such outgoing tax collect- 
 ors, within one month from the day when their successors were 
 duly qualified, under a penalty of one thousand dollars in par- 
 shes other than Orleans ; in the parish of Orleans five thousand
 
 REVENUE 5» 
 
 dollars; and the said penalty shall be sued for and collected by 
 the Attorney General in the city of New Orleans and by the 
 district attorneys in the other parishes of the State, from the 
 tax collectors so offending, upon information from the auditor 
 of public accounts or police juries. S. 82, A. 85, 1888. 
 
 Sec. 83. [Bonds of Tax Collectors; How and by Whom Can- 
 celled.] — That the recorders of the several parishes of the 
 State are hereby authorized to cancel all bonds and mortgages 
 registered against tax collectors or assessors and their securities 
 upon the production of a certificate from the auditor of public 
 accounts, and president of the police jury, of their having paid 
 into the State and parish treasury all moneys collected by them 
 by virtue of their office aforesaid, and for the faithful collec- 
 tion whereof, the bonds or mortgages, as the case may be, 
 were given, or, for the faithful performance of their du' 
 ties as collectors, when certified by the auditor of public 
 accounts and presidents of the police juries, that they have 
 fulfilled said duties in accordance with law; provided, that 
 the auditor of public accounts and presidents of the police 
 juries shall not give a certificate of discharge to any col- 
 lector until they are satisfied that the delinquent list returned 
 is correct; provided, further, that no judgment of any court of 
 this State shall have the effect of giving a discharge to or can- 
 celling the bonds or mortgages registered against tax collectors 
 or assessors in their said capacities, unless the certificates of the 
 auditor and the president of the police jury fully releasing such 
 tax collector from the obligation of such bond or mortgages is 
 first obtained and produced in such court. S. 83, A, 85, 1888. 
 
 Sec. 84. [State Tax Collectors Shall be Parish Collectors.]— 
 That the State tax collector shall be the collector of all parish 
 taxes and shall have the power to enforce the collection of parish 
 taxes as of State taxes. The tax collectors throughout the State 
 shall receive the same rate of commission for collecting the 
 parish taxes that is prescribed by law for the collection of State 
 taxes. S. 84, A. 85, 1888.
 
 60 REVENUE. 
 
 Sec. 85. [Duties of Tax Collectors "When Taxes are Paid.] — 
 That whenever taxes are paid iu full, the tax collector or sheriff 
 shall give his tax receipt thereof, and shall write iu proper 
 columns on the tax rolls in his own office the word ''Paid." The 
 taxpayer will present his tax receipt to the recorder of mort- 
 gages, who shall cancel the mortgage recorded agaiust the prop- 
 erties described upon the tax receipts, free of charge if the tax- 
 payer be uot delinquent, and for all delinquents he shall be 
 allowed ten cents and no more ; to be paid by the taxpayer. 
 
 The tax collector shall make quarterly statements of the 
 delinquents who have paid their taxes, the amount paid and the 
 year for which they are paid, and such statement shall be sworn 
 to by the tax collector and sent to the auditor of public accounts^ 
 S. 85, A. 85. 188S. 
 
 Sec. 80. [Parish Treasurers; Their Duties.] — That tbe au- 
 ditor shall furnish the tax collector with a blank cash book, num- 
 bered from page to page, a duplicate whereof the auditor shall 
 transmit to the treisurer of each parish, the pages of this book 
 shall be ruled and divided into columns, iu such form as the 
 auditor may direct, so that the tax collector may enter therein. 
 
 1. Name of taxpayer making payment. 
 
 2. The date of iiayment. 
 
 3. The year for which the taxes are paid (a separate entry 
 for each year). 
 
 4. The amount paid iu cash. 
 
 5. The amount paid in bonds, warrants and other evidences 
 of indebtedness. 
 
 6. Total of principal of taxes for each year paid. 
 
 7. Amount of interest paid. 
 
 8. Amount of costs paid, and in such order as the auditor 
 may prescribe, the enumeratiou herein not being intended to 
 prescribe the order in which such columns shall be arranged. 
 The State taxes paid shall be first entered, and afterwards a 
 like entry of the parish taxes shall be made. The tax collector 
 shall make such entry or entries at the time the taxpayer makes
 
 REVENUE. 61 
 
 the p<iyment of taxes. This book shall be subject to iiisiiection 
 of the public at all tiuies. The parish treasurer shall transcribe 
 the entries iu said tax collector's books into the duplicate kept 
 in his possession ; and shall compare the entries in s <id tax col- 
 lector's book with the sheets in his i eceipt bo )k to enable him 
 to verify the correctness of the same; he shall write in said 
 book a certificate showin.i4' the amount entereil therein, and the 
 amount omitted to be entered therein, as may be shown by com- 
 paring the entries in the tax collector's cash book with the 
 sheets in his receipt book and within the first tea daj'^s of April, 
 July, October and January of <ach j'ear, transmit to the auditor 
 a sworn statement of said book, which statement it shall be the 
 duty of the auditor to compare with the account rendtred by 
 the tax collector. Ii case of the faihice of the tax collector to 
 keep said book, as aiiove prescribed, he shall be, upon complaint, 
 dismissed from office, and shall be liable to fine and imprison- 
 ment, at the discretion of the court; and any parisli treasurer, 
 wilfully neglecting to trans(;ribi^, certify or transmir, as above 
 provided : shall incur a penalty of two thousand dollars ; the 
 false swearing- by the said p irish treasurer to constitute the 
 crime ot peijury, to be ])unished as directed by the criminal 
 laws of this State. S. 86, A. 84, 1892. 
 
 Sec. 87. [State Treasurer; His Duties ]— That the Treasurer 
 of the State shall, iu addition to his ordinary books, keep and 
 have in his ofdce a separate book, in which he shall and must 
 enter, iu the order in which they are made, and at the time the 
 settlements are made, the name of the settling tax collector, the 
 date of the settlement, the aggregate amount of taxes received 
 thereat iu cash for each fund, the aggregate amount of cash 
 received thereat in bonds or warr.mts, or other evidences ot 
 indebtedness tor each fund. To each collector he shall, iu settle- 
 ment, deliv^er a recei|)t, in which the same details shall be set 
 forth in like form. The book so Uept shall be subject to the 
 inspection of the public. S. 87, A. 8.">, 1888. 
 
 Sec. 88. [Taxes Paid by Other Than the Person Assessed.]— 
 That the State tax collector, on behalf of the State and parish
 
 62 REVENUE 
 
 authorities aud muueipal authorities of the various to^us and 
 city goverumeuts throughout the State are hereby aushorized 
 and empowered to receive jjax^Dieiit from any person otlier than 
 the person in whose name the property lias been assessed, of any 
 taxes demandable by such State, parish or municipal corpora- 
 tions, after the date upon which such tax becomes delinquent 
 and to subrogate the payee of the same to all rights, lieus and 
 mortgages of the said State, parish or munici[);il carporations, 
 incident to or growing out of said tax, aud irs record in the office 
 required by law; provided, that three days' tiotic.e shall be given 
 the tax payer by the sherili or tax collector by mail or otherwise, 
 and if by mail, time to be computed from date of mailing uotice ; 
 and the sheriff shall be entitled to receive t.venty live cents for 
 said notice, to be paid by party ap[)lyingto l)e substituted in lieu 
 of the i"- tate ; provided, that said notice shall not be required if 
 the property on which the taxes are due have been advertised 
 for sale without prejudice to any privileges or mortgages of the 
 State, parish or municipal cor[)orations lor otlier taxes than those 
 that may become due in the future. S. 8S, A 85, 1.S88. 
 
 Sec. 89. [Distribution of the State Tax.]— That the said 
 annual taxes are levied tor the year 1894, and for each subse- 
 quent year tor ihe following purposes, to wit : 
 
 1st. That two and three quarter mills on the dollai- is levied 
 for the purpose of paying interest on the Constitutional bonds of 
 the State of Louisiana and the New Consols of the State author- 
 ized by Act No. 65 of the Acts of 1892 and the surplus to be ap- 
 plied to the General Fund, if necessary to keep the General Fund 
 on a cash basis. 
 
 2d. That one mill levee tax is levied for the construction 
 repairing and maintaining of levees and shall be placed to the 
 credit of the General Engineer Fund. 
 
 3d. That one and one-quarter mills is levied for public 
 education for the purpose following, to-wit: 
 
 Ist, To pay the interest on the free school fund, under the 
 first clause of Art. 233 Constitution.
 
 REVENUE. 63 
 
 2d. To pay the interest ou the Seminary Fund under the 
 second dause of said .Article of the Constitution. 
 
 3d. To pay the interest on Agricultural and Mechanical 
 College fund, under the third clause of said Article of the Con- 
 stitution. 
 
 The remainder of said public education shall be applied to 
 the establishment, maintenance and support of public schools 
 throughout the State, under Article 224 to 233, both inclusive of 
 the (Joustitniion. 
 
 •Ath. One mill general fund tax is levied for the following 
 purposes, towit : 
 
 1st. To carry on and maintain the government of the State 
 and public institutions thereof. 
 
 2d. To suppress insurrection, repel invasion or defend the 
 State in times of war should either occur, and 
 
 3d. To supply citizens of the State who lost a limb or limbs 
 in the military service of the Confederate States with substan- 
 tial limbs during life. 
 
 The several iunds h«-iein i)rovided for shall be continuous 
 funds and the State Treasurer and Auditor shall without legis- 
 lative action, transfer any and all balances remaining in the 
 Treasury to the credit of the separate funds after providing for 
 the payment of all warrants drawn against said funds lor any 
 year to the credit of tke same funds for each succeeding year ; 
 provided, this does not apply to the surplus arising trom the 
 interest fund if it becomes necessary to transfer such surplus to 
 the General Fund as herein provided. S. 1, A. 178, 1894. 
 
 Sec. 90. [Interpretation of Words.]— That the lollowiug 
 rules for the taxation of persons and property are hereby estab- 
 lished, to- wit : 
 
 1. The term "real estate" shall he held to mean and include 
 not only land, city, town and village lots, but all things there- 
 unto pertaining, and all structures and other things so annexed 
 and attached thereto, as to pass to the vendee by the convey- 
 ance of the land or lot.
 
 64 REVENUE. 
 
 2. The phrase "peisoual property," or ''movable property," 
 sliall be held to nieau and include all things other than real 
 estate, whi<'h have any pecuniary value, and moneys, credits, 
 investments in bonds, stocks, shares in joint stock companies or 
 otherwise. 
 
 3. The term "money" or -'moneys" shall be held to mean 
 and include gold, silver anil other coin, bills of exchange, bank 
 bills or other bdls or notes, authorized to be circulated as- 
 money, whether in possession or subject to the draft of the de- 
 positor or the person having the beneficial interest therein on 
 demand. 
 
 4. The term credit includes every claim and demand for 
 money, labor, merchandise and other valuable things. 
 
 5. The word "person" or "persons," taxpayer" or "tax 
 payers," shall be held to include firms, com[)auies, associations 
 and corporations; all words importing the masculine gender 
 shall ai)ply to females also, and all words in the plural number 
 shall api>ly to single individuals in all cases in which the spirit 
 and intent of this act require it. 
 
 6. The words "actual cash value," or "actual cash valua- 
 tion," shall be held to mean a price that any piece of real estate 
 or personal or movable property would sell for cash in the ordi- 
 nary course of business, free of all incumbrances otherwise than 
 by forced sale. S. 90, Act 85, 1888. 
 
 Sec, 91. [Sale of Property for Taxes not to Affect Anterior 
 Taxes.] — That no sale of property due for taxes of the year im- 
 mediately past due, shall in any manner eflfect, invalidate or 
 extinguish the claim of the State, or any municipality or parish 
 for the taues due on said i^roperty for any previous year or years 
 either before or since the adoption of the Constitution. S. 91, 
 A. 85,1888. 
 
 Sec. 92. [Repealing Clauses ] — That all laws providing for 
 the forfeiture of j)roperty for taxes, and all laws providing for 
 the publication or recording of delinquent lists, and all those 
 parts of law on the subject of levy, assessment and collection of
 
 REVENUE— MISCELLANEOUS ACTS. 
 
 65 
 
 State taxes, heretofore enacted, which are in conflict with the 
 Constitution of the State, or are inconsistent with, or sl perseded 
 by, or coiitrarj^ to, or in conflict with the provisions of this act, 
 be and the same are hereby repealed, and that the provisions of 
 this act shall take effect from and after its passage. S. 92, A. 
 ^5, 1888. 
 
 Revenue — Miscellaneous Acts. 
 
 93 
 
 94 
 
 •95 
 
 fS. 90, A. 42, 187L]— Embezzle- 
 ment of public money ; defini- 
 tion thereof; fin ty. 
 
 [S. 47, A. 'J6, 1877.]— Insum- 
 ciency of tax collector's bond; 
 Anditor, president of police 
 jnry or any taxpayer conii)e- 
 tent to prefer charges ; insolv- 
 ency of sureties to vacate office ; 
 judgment rendered against tax 
 collectors for malfeasance or 
 neglect shall not discharge 
 sureties. 
 
 [S. 48, A. 96, 1877.]— Auditor 
 shall have supervision of tax 
 collectors ; district attorneys 
 shall act under his instructions 
 in certain cases. 
 
 [S. 1, A. 19, 1878.]— Bond and 
 oath of public officers. State 
 district and parochial ; to be 
 filled within thirty days after 
 receipt of commission. 
 
 [S. 2, A. 19, 1878.]— Failure to 
 file bond shall vacate office ; 
 Governor shall till vacancy. 
 
 [S. 3, A. 19, 1878.]— Failure to 
 make oath and tile bond shall 
 vacate office. 
 
 99. [S. 1, A. 52, 1880.] — Sheriffs 
 (Parish of Orleans excepted) 
 shall be ex-officio collectors of 
 State and parish taxes. 
 
 5 
 
 96 
 
 97 
 
 98 
 
 100. [S. 2, A. 5-2, 1880.]— Amount and 
 
 conditiims of sheriff's bond; 
 sureties. 
 
 101. [S. 3. A. 52, 1880.]— Amount and 
 
 condition of tax collector's 
 bond ; sureties. 
 
 H2. [S. 4, A. 5-2, 1880.]— Sureties on 
 sheritt" and tax collector's bond 
 shall reside in same parish ; 
 oath of sureties ; bonds ap- 
 proved by president of police 
 jury and clerk of court; bonds 
 shall be recorded and copies 
 filed with State Auditor. 
 
 103. [A. 22, 1884.] — Notice to be 
 
 given l)y sheriff when property 
 is sold under twelve months' 
 bonds ; costs deducted from 
 price of adjudication. 
 
 104. [S. 1, A. 3ri, 1884.]— Police juries 
 
 shall provide abstract of land 
 entries for use of assessors ; Au- 
 ditor shall furnish blank town- 
 ship maps. 
 
 105. [S. 2, A. 38, 1884.]— Assessor 
 
 shall visit in person or by 
 deputy all taxable property. 
 
 106. [S. 1, A. 59, 1884.]— No collec- 
 
 tion of taxes during years of 
 public calamity on property 
 affected. 
 
 107. [S. 2, A. 59, 1884.]— Postpone- 
 
 ment of taxes on account of
 
 66 
 
 REVENUE-MISCELLANEOUS AC 1 S. 
 
 Reven qe — Miscellaneous Acts — Continued. 
 
 overflow; affidavit of taxpayer; 
 taxes sliall Lear neither inter- 
 est, costs nor penalties; sworn 
 statement of tax collector to 
 be filed with Auditor. 
 
 108. [S. 3, A. 59, 18f'4.]— False swear- 
 
 ing under this Act. 
 
 109. [Act 82 of 1884, Title.] -Sale of 
 
 property for taxes due prior to 
 1879. 
 
 110. [S, 1, A. 26, 1886.] Tax privi 
 
 leges and mortgages prescribed 
 
 in three years. 
 HI. [S. 2, ,A. -26, 1886.] — Recorders 
 
 to cancel tax privileges and 
 
 mortgages when taxej arfe'^aid 
 
 in full. : 
 112. [S. 1, A. 87, 1886.]— Jurors and 
 
 Avitnesses in criminal cases 
 
 shall exhibit poll tax receipt 
 
 before receiving compensation. 
 U.S. [S. 2, A. 87, 18Sl).]-Poll taxes, 
 
 if not ]>aid, to be deducted 
 
 from compensation <>f jurors 
 
 and witnesses. 
 114. [S. 3, A. 87, 1886.]— R.^port to 
 
 be made to tax collector of poll 
 
 taxes withheld. 
 11.'). [S. 1,' A. 73, 1890.]— Peddlers 
 
 must procure license before 
 
 carrying on business. 
 
 116. [S. 2, A. 73, 1890.1- Tax collect- 
 
 ors authorized to issue license 
 Xilates or badges ; charges for 
 same. 
 
 117. [S. 3, A. 73, 1890.] -Penalty for 
 
 fnilure to exhibit license plates 
 or badges. 
 
 118. [S. 1, A. HS, b-88.]— Recorders, 
 
 sheriii's, notaries and others 
 are prohibited from executing 
 acts for the sale, transfer or 
 exchange of real estate unless 
 three years' taxes are paid. 
 
 119. [S. 1, A. ^9, 1888.] -Assessors re- 
 (ITiired to render list of poll 
 taxpayers to the schocd board; 
 penalty for failure. 
 
 120; [S. 2, A. 89, 188-i.]- -Tax collect- 
 ors shall render to the school 
 board a list of persons whO' 
 have paid poll taxes and list of 
 delinquents with reasons for 
 non-collection. 
 
 121. [S. 8, A. 89, 1888.]— Penalty for 
 
 failure to show cause of non- 
 collection. 
 
 122. [S. 1, A. 89, 188-!.]— Sheriffs may 
 
 be made to show cause in cham- 
 bers. 
 
 123. [S. L A 92, 1888.]— Boards of 
 
 commissit)ners for the assess- 
 ment of railroad, telegraph and 
 telephone ]iroperty. 
 
 124. [S. 2, A. 92, 1888.] -Meetings of 
 
 connuissioners ; organization ; 
 duties; report to the jissessors. 
 
 125. [S. 3, A. 92, 1888.] Time and 
 
 place of meetings to be selected 
 by the Auditor ; compensation 
 <>\' I'lmmissi oners. 
 
 126. ,-. ;, A. 70, 1892.]— Assessors 
 
 required to list all persons, 
 firms and corporations subject 
 to license tax in a sepai^ate 
 books, to be kept by tehm. 
 
 127. [S. 1, A. 99. 1-94.]— Assessors 
 
 shall furnish list of license pay- 
 ers to the State Auditor during 
 third quarter of each year. 
 
 128. LS- 3, A. 70, 1892.]— Penalty for 
 
 failure of assessor to furnish 
 State Auditor Avith list of li 
 cense payers. 
 
 129. [S. 1,A. 140, 1890.]— What shall 
 
 constitute a legal assessment. 
 
 130. [S. 2, A. 140, 1890.]— Assessment 
 
 in the Uiinie ol a person who
 
 REVENUE— MISCELLANEOUS ACTS. 
 
 67 
 
 Revenue — Miscellaneous Acts — Continuea. 
 
 v.n 
 
 appeared to be owuer of the 
 property is siifificient for taxa- 
 tion and tax sal<'S. 
 
 [S. 8, A. 140, 1890.] -Assessment 
 or tax sale not to be annulled 
 for error in description, pro- 
 vided the property can be iden- 
 tified. 
 132. Lf^- 4, A. 140. 1890.]- Tax sale 
 to convey the entire property. 
 
 [S. 5, A. 140, 18;»ii.]— This Act 
 shall apply to assessment and 
 tax sales for State, parish and 
 municipal taxes. 
 
 [Act 10, 1894.] --Time of filing 
 statements i'or postponement of 
 taxes on account of overfloAV. 
 
 [S. 1, A. 8i\ 1894.]— State Au- 
 ditor authorized to compromise 
 ■ claims for taxes. 
 136. [S. I, A.:?3. 1894.]— Certain mer- 
 chandise or stock- in trade to 
 
 133. 
 
 134. 
 
 135. 
 
 be listed for taxation after 
 completion of rolls ; duplicate 
 of such assessment to be fur- 
 nished the State Auditor. 
 
 137. [S. 1, A. US, 1896.] -Governor 
 
 authorized to susjiend from of- 
 fice defaulting tax collectors. 
 
 138. [S. 2, A. 118, 18JG.]— Defaulting 
 
 tax collectors to be suspended 
 from office if settlement is not 
 made in ten days after being 
 notified by the Governor. 
 
 rSd. [S. 3, A. 118, 1896.] -Penalties 
 against tax collectors to remain 
 in force. 
 
 •l40. [S. 4, A. 1.8, 189ii.] -Governor 
 •'uipowered to direct the Au- 
 ditor to take charge of the 
 books, rolls and papers of sus- 
 pended tax collectors ; duties 
 of district attorney. 
 
 Sec. 03. [Embezzlement of Public Money ; Fine and Penalty.] 
 That if any offifer or otlier per.sou, cliarged with the collcc- 
 lectio\>, rpceipt, safe keeping", transfer or disbursement of the 
 public money, or any part thereof belonging to the State, or to" 
 any pariah or organized city or village in this State, shall fail 
 to iDay over the same' according to law; or shall convert to his 
 own use, or to the use of any other person or persons, body cor- 
 porate, association or party whatever, in any way whatever, or 
 shall use, by way of investment in ain* kind of security, stock, 
 loan, iiroperty, land or merchandise, or in any other manner or 
 form whatever; or shall loan, with or without interest, to any 
 company or corporation, association or individual ;• or shall 
 deposit with any company-, corporation or individual, except the 
 bank selected by proper authority in which to deposit the funds 
 of the State, any portion of the public money, or any other funds, 
 property, bonds, securities, assets or effects of any kind received, 
 controlled or held by him for safe keeping, transfer or disburse-
 
 68 REVENUE— MISCELLANEOUS ACTS. 
 
 meut, or in any other way or inauner, or for auy other purpose; 
 or if any person shall advise, aid or in any manner participate 
 in such act, every such act shall be deemed and held in law to 
 be an embezzlement of so much of t le said moneys and other 
 property, as aforesaid, as shall be thus converted, used, invested, 
 loaned, deposited or paid out, a^ aforesaid, which is hereby 
 declared to be a high crime and misdemeanor ; and upon indict- 
 ment and convictiou thereof before anv court of this State hav- 
 ing competent jurisdiction, such officer or person, or persons 
 shall be sentenced to imprisonment in the penitentiary, and kept 
 at hard labor for a term of not less than one year, nor more than 
 twenty-one years, according to the magnitude of the embezzle- 
 ment, aftd also to a fine equal to double the amount of money or 
 property so embezzled, as aforesaid ; and the judgment inflicting 
 the fine, when duly recorded, shflll operate as a mortgage on all 
 of the estate of the person so convicted and sentenced, for the 
 use only of the party or parties, person or persons, whose money 
 or other funds, property, bonds or securities, assets or eftects of 
 any kind, as aforesaid, shall have been so embezzled ; and the 
 said mortgage shall be recorded by the clerk of the court in 
 favor of such person or persons, party or parties; and in all 
 cases such tine so operating as a judgment shall only be released 
 or entered as satisfied by the party in interest, as aforesaid. 
 Any failure or refusal to pay over, or to produce the public 
 money, or any part thereof, by any officer, or other person, under 
 this act, charged with the collection, receipt, transfer, disburse- 
 ment or safe keeping of the public money, or any part thereof, 
 ■whether belonging to the State or to any parish or organized 
 city or incorporated village in this State, or any other public 
 money whatever; or any failure to account to, or make settle- 
 ment with, any proper and legal authority, ot the official accounts 
 of such officer or person, shall be held and taken as prima facie 
 evidence of such embezzlement. And upon the trial of any such 
 officer or person for embezzling public money under the provisions 
 of this act, it shall be sufficient evidence for the purpose of show- 
 ing a balance against such officer or person to produce a transcript
 
 REVENUE-MISCELLANEOUS ACTS. 69 
 
 froDi the books of the Auditor of Public Accouutsor the recorder 
 of the parish, or the records of the police juries of the several 
 parishes of this State, or the officer or officers having charge of 
 the records of any organized city or incorporated village in this 
 State ; and the refusal of any such officer or person, whether m 
 or out of office, to pay any draft, order or warrant, which may 
 be drawn upon him by the proper officer, in the manner required 
 by law, for any public money in his hands, no matter in what 
 capacity the same may have been received or may be held by 
 him ; or any refusal by any person or public officer to pay over 
 to his successor any public moneys or securities promptly, on 
 the legal requirements of any authorized officer of the State, 
 parish, city or incorporated village, shall be taken on the trial 
 of any indictment against such officer or person for embezzle- 
 ment, as prima facie evidence of such embezzlement. S. 90, 
 Act 42, 1871. 
 
 Sec. 94. [Insufficiency of Bond; Investigation Thereof.] — That 
 it shall be competent lor the auditor, president of police jury, or 
 any taxpayer of the parish wherein the tax collector as aforesaid 
 has qualified as above, if he thinks the bond furnished by the 
 tax collector as aforesaid insufficient by reason of the insolvency 
 of the securities thereon, or should the security become insuffi- 
 cient at any time after the acceptance of the bond, to present a 
 petition to the district judge, in chambers, who, after ten days 
 notice to the tax collecl|tor, shall pass summarily thereon, and 
 the fintiing of said judge that the said security or securities are 
 insolvent or insufficient shall ipso facto operate a vacancy in 
 said office, unless the said tax collector shall within ten days 
 furnish a new bond as required by this act ; provided, that no 
 judgment rendered as aforesaid shall discharge the securities 
 for any malfeasance or neglect of duty of said tax collector, 
 then, therefore, or thereafter committed, for the time preceding 
 the furnishing and acceptance of the new bond as aforesaid. 
 S. 47, Act 96, 1877. 
 
 Sec. 95. [Auditor Shall Have Supervision Over Tax Collectors.] 
 That the Auditor of Public Accounts shall have supervision
 
 REVENUE— MISCELLANEOUS ACTS. 
 
 over the tax collectors in tlie performauce of tkeir duties as State 
 collectors, and it is made the duty of the district attorneys, or 
 district attorneys j>ro tempore^ throughout the State, to act under 
 instructions of the Auditor of Public Accounts, either in testing 
 the bonds of tax collectors, or in anj^ other way that they may 
 deem necessary, and that may be called for under the provisions 
 of fhis act, and tlie police juries shall have the same rights of 
 supervision as far as the parish taxes are concerned. S. 48, Act 
 96, 1877. 
 
 Sec. 9G. [Bond and Oath of Public Officers.]— That all State, 
 district and parochial officers of this State, whether elected or 
 ai^poiuted, shall be required, within thirty days after the receipt 
 of their commissions, to take the oath of office prescribed by 
 law, and give bond, where bond is required, and cause the same 
 to be filed in the proper office in the manner required by law. 
 S. 1, Actio, 1878. 
 
 Sec. 97. [Failure to File Bond.j — That the failure of any 
 officer to comply with the requirements of Section 1 of this act, 
 within the limitations therein fixed, shall operate a vacation of 
 such office, and the Governor shall proceed to fill said office by 
 appointment, as in other cases of vacancy. S. 2, Act 19, 1878. 
 
 Sec. 98. [Failure to File Bond.]— That any officer of this State, 
 whether State, district or parochial, who has heretofore been 
 elected or appointed to office, and who has failed to take the 
 oath required by law, and to give bond, where bond is required, 
 iu accordance with existing laws, shall be required to take such 
 oath and give bond where bond is required, in accordance with 
 existing laws, within thirty days from the date of the promul- 
 gation of this act, and a failure to comply with these require- 
 ments, within the limitations fixed, shall operate a vacation of 
 such office, and the Governor shall fill the same by appointment, 
 as in otaer cases of vacancy. S. 3, Act 19, 1878. 
 
 Sec. 99. [Sheriffs Shall be Ex-officio Collectors of Taxes.]— 
 That the sheriffs of the several parishes ot the State (the parish 
 of Orleans excepted) shall be ex-officio collectors of State and
 
 REVENUE- MISCELLANEOUS ACTS. 71 
 
 parisU taxes, under such rules and regulations as may be pro- 
 vided by State or parochial laws. S. I, Act 52, 1880. 
 
 Sec. 100. [Amount and Condition of Sheriff's Bond.]— That in 
 all the parishes of the State (the parish of Orleans excepted) the 
 sheriff shall give bond in the sum of $6,000, with at least two 
 good and solvent sureties, with the following conditions, to- wit: 
 "Condition of the above obligation is such, that whereas the 
 above bound A. B. lias been elected or appointed sheriff of the 
 
 parish of ; now, if the said A. B. shall well and faithfully 
 
 execute and make true returns, according to law, of all such 
 writs, orders and process as shall come into his hands as sherili 
 as aforesaid to the person entitled by laiv to the same, and shall 
 faithfully do and perform all such other duties as may be required 
 of him by law, then the above obligation to be null and void, 
 otherwise to remain in full force and virtue." S. 2, Act 52, 1880. 
 
 Sec. 101. [Amount and Condition of Tax Collector's Bond.] — 
 That as ex-ofhcio tax collectors of State and parish taxes the 
 sheriffs of t . e several parishes of the State (the parish of Or- 
 leans excepted) shall each, before commencing the discharge 
 of their duties, give bond, with at least two good and solvent 
 sureties for their term of office, in a sum which shall be $1,000 
 over the full amount of tlie State and parish taxes 'levied, 
 accordiny- to the last filed assessment roll of the parish; pro- 
 vided, that in no parish shall the bond exceed $20,000. Said 
 bond to be given by ex-officio tax collectors of State and parish 
 taxes shall be conditioned for the faithful performance of their 
 duty in said capacity, and for the just and full payment into 
 the State and parish treasuries of all sums of money that may 
 come into their possession as tax collectors aforesaid. S. 3, Act 
 52, 1880. 
 
 Sec. 102. [Sureties on Official Bonds ; Filing and Recording.] 
 That the sureties on all bonds given by sheriffs and ex-officio col- 
 lectors of State and parish taxes (the parish of Orleans excepted) 
 shall reside within the parish wherein such officers shall exercise 
 the functions of their office: and each of said sureties shall
 
 72 REVENUE-MISCILLaNEOUS ACTS 
 
 make oath that he has proijerty over and above his liabilities 
 aud exemptions and homestead, sufficient to respond to the 
 amount for which he obligates himselt in said bond. Said bonds 
 shall be approved and accepted by the president of the police 
 jury and the clerk of the district court of th»^. parish, if they 
 deem the same good and sufficient, and shall be authenticated 
 by the attestation of two witnesses and the signature ot the 
 clerk of the district court of the parish, and shall also be recorded 
 iu a separate book to be kept for that purpose, and be also reg- 
 istered in the mortgage records of the several parishes where 
 the principal obligor may own immovables. The bonds, wheu 
 80 registered, shall operate from and after the date of the reg- 
 istry, as a mortgage on all the real estate of the principal 
 obligors therein, in favor ot the State, parish aud all persons 
 interested. Said bonds shall be made payable to the Governor 
 of the State of Louisiana. Before any sheriff and exofficio 
 collector of State and parish taxes shall commence the discharge 
 of his duties, or be recognized, he shall make affidavit and have 
 the same recorded in the mortgage records of the parish in 
 which he is to discharge his official functions, that he has caused 
 his official bonds aforesaid to be recorded, as above provided, in 
 all the parishes of the State in which he owns immovables, and 
 he shall transmit to the Auditor of Public Accounts duly 
 authenticated copies of said bonds, with due certificates of their 
 registry and also a duplicate of said affidavit. S. 4, Act 52, 1880. 
 
 Sec. 103. [Notice to be Given When Property is Sold Under 
 Twelve Months' Bond. J — Whenever the shsriff of any of the par- 
 ishes of this State shall advertise any property to be sold on a 
 twelve month's bond he shall in the printed advertisement of 
 said sale notily the public that out of the price of adjudication 
 the purchaser shall have to deduct and pay, in cash, the amount 
 of printing, the sheriff's aud clerk's fees, as well as the State, 
 parish and municipal taxes, and the sheriff' shall, as near as 
 possible, specify what the said costs and taxes amount to. 
 Act 22, 1884.
 
 REVENUE— MISCELLANE( US ■ CTS 73 
 
 Sec. 104. [Abstract of Land Entr.es; Township Maps.] — That 
 in order to systematize ami perfect the maimer of making assess- 
 ments throughout the State (the parish of Orieans excepted), te 
 conform with the township and range maps of the United States, 
 that it shall be the duty of the police jury of each parish of the 
 State (parish of Orleans excepted), in which no abstract of land 
 entries exists, to have one made, including all entries up to 
 January 1, 1885, and in parishes where the same exist, the poliee 
 jury shall cause the same to be revised and completed up to the 
 first of January, 1885, and to the first of January of each year 
 thereafter, for the use of the assessors ; and it shall be the duty 
 of the Auditor of Public Accounts to furnish with the assess- 
 ment rolls to each parish a blank map of each township in such 
 parish, in book form, four inches to the square mile, by scale, 
 divided and sub-divided into sections, quarters and sixteenth of 
 sections, on which the assessor shall check oft' all public lands 
 belonging to the United States, the State of Louisiana, and all 
 lands which have been granted to railroads or other corpora- 
 tions, but which grants have not been approved or patents 
 issued therefor; the remainder he shall then proceed to assess 
 by personally visiting each separate piece of property, or tract 
 of land to be assessed, and shall write in each sixteenth of a sec- 
 tion or other part thereof, the owner's name; and when he shall 
 have assessed all the land, the owners of which are known, he 
 shall diligently examine the records of the conveyance and mort- 
 gage office, and the abstract to find the owners of the lands that 
 there appear unchecked on said township maps, and proceed to 
 assess the same in accordance with law. S. 1, Act 38, 1884. 
 
 Sec. 105. [Assessor Shall Visit in Person or by Deputy all 
 Taxable Property.] — That should any tax assessor fail to visit 
 personally or by duly accredited deimty, any piece of taxable 
 property within his parish or district, and that it thereby escape 
 assessment, he shall be guilty of malfeasance in oflflce, and shall 
 be liable to a penalty of not more than the amount of the tax 
 which would have been collected had such property been prop- 
 erly assessed, with ten per cent additional and all costs and
 
 74 -REVENUE— MISCELLANEOUS ACTS. 
 
 cliarges accruing on the same. And eacli and every assessor, 
 upon turning over to the Auditor his annual asssessment roll, 
 shall make affidavit that he has complied with the provisions 
 of this act before being able to receive his final settlement for 
 the year. S. 2, Act 38, 1884. 
 
 Sec. 100. [No Collection of Taxes During Year of Public 
 Calamity on Property AiFected.] — That in case of overflow, general 
 conflagration, general destruction of the crops, by storm, or other 
 public calamity, in any district or parish of this State, rendering 
 the forcible collection of taxes in any such district or parish, on 
 such account impracticable, there shall be no such collection of 
 taxes. State, parochial or municipal, on lands or other property 
 so affected, in any such district or parish, during th : year of 
 such conflagration, destruction, overflow, or other public ca- 
 lamity, but such payment or collection of sucn taxes shall be 
 postponed until the succeeding year or until another crop 
 matures. S. 1, Act 59, 1884. See Act 10, 1S94. 
 
 Sec. 107. [Postponement of Taxes on Account of Overflow.] — 
 That whenever land or other property has been or is overflowed, 
 and that the owner wishes to av'ail himself of the provisions of 
 this act, he shall make, in writing, a sworn statement that his 
 property has been or is overflowed, and that by reason thereof, 
 the payment of the taxes for the year during wlii.Ai the overflow 
 occurred, would be oppressive, and that he is unable to pay the 
 same without a sacrifice of his property. The said s\> orn state- 
 ment shall be made in duplicate, and both of the duplicates be 
 signed and sworn to by the person claiming the benefit of this 
 act; one of said duplicates shall be filed by the officer charged 
 with the collection of the taxes in his office, and thereupon the 
 affiant shall be relieved from the payment of all taxes for the 
 year for which he claims a postponement; but he shall pay the 
 same the following year, unless there be a recurrence of the 
 calamity ; and that said taxes shall bear neither interest, costs 
 nor penalties when so collocted. It shall be the duty of the tax 
 collector to make a separate statement and list of all persons,
 
 REVENUE- MISCELLANEOUS ACTS. .75 
 
 togetber with the icSjjective amounts of their taxes, who .shall 
 €laiiii and be granted the benefits of this aet. He shall swear 
 to the truth of his statement, and shall forward the same to the 
 State Auditor, together with one of the duplicates of the sworn 
 statements of every person claiming the benefit of this act. 
 S. 2, Act 59, 1884. 
 
 Sec. 108. [False Swearing.] — That any person swearing 
 falsely under this act shall be guilty of the crime of perjury, and 
 punished accordingly. S. 3, Act 59, 1884. 
 
 Sec. 109. [Sale of Property for Taxes Due Prior to 1879.*]— To 
 provide for the sale of property bid in lor and adjudicated to the 
 State, and on property on which taxes are due the State prior 
 to December 31, 1879; to regulate in what manner said sales 
 are to take place; to provide for the payment and cancellation 
 of all encumbrances, and of all taxes due prior to December 31, 
 1879; to establish the validity of sales made in compliance here- 
 with ;. to provide for the payment of all costs incurred under 
 this act, and for the payment of unpaid costs incurred in adver- 
 tising and offering for sale immovable property to enforce the 
 payment of taxes, which were due to the State prior to December 
 31, 1879 ; and to provide how the payment into the State 
 Treasury shall be made ot money realized to the State from the 
 enforcement of this act. Act 82, 1884. 
 
 Sec. 10. [Tax Mortgages Prescribed in Three Years.] — That 
 all tax privileges and tax mortgages granted by law to secure 
 the payment of taxes hereafter becoming due, whether State, 
 parish or municii)al, shall be prescribed in three years after the 
 31st daj^ of December of the year in which said taxes are 
 assessed; provided, that the said prescription shall be inter- 
 rupted by the pendency of any suit which prevents the collection 
 of said taxes, and the time of such interruption shall be excluded 
 from the computation of the said three years. S. 1, Act 26, 1886. 
 
 *XoTE —This act is not published in full for the reason that only a few sales are made 
 thereunder at this time.]
 
 76 REVENUE— MISCELLANEOUS ACTS. 
 
 Sec. 111. [Recorders to Cancel Tax Mortgages.] — That it shall 
 be the duty of the clerks and ex-otficio recorders and of the Re- 
 corder of Mortgages for the parish of Orleans, respectively, on 
 the application of any j^arty in interest who has paid his taxes 
 in full to cancel and erase all inscriptions of tax privileges and 
 tax mortgages prescribed by the terms of the first section of this 
 act on the payment of ten cents for each cancellation ; provided, 
 that if the application be made by the taxpayer, or by any party 
 in interest who has paid the said taxes before they become delin- 
 quent, the cancellation shall be free to him. S. 2, Act 20, 1886. 
 
 Sec. 112. [Jurors Shall Exhibit Poll Tax Receipts Before 
 Receiving Compensation.] — That any person serving as a juror or 
 as a witness in criminal cases, shall receive the compensation ta 
 which they are entitled for their mileage and per diem, they 
 shall exhibit to the clerk of the court a receipt for the poll taxe» 
 or taxes due by them. S. 1, Act 87, 1886. 
 
 Sec. 113. [Poll Taxes, if Not Paid, to be Deducted from Com- 
 pensation of Jurors.] — That on their failure to produce such 
 receipt, that the clerk of the court, or other ofiBcer, issuing cer- 
 tificates or warrants for their mileage and per diem, shall issue 
 certificates or warrant -for amount less the poll tax due, and 
 shall issue the certificate or warrants for amounts so reserved 
 for poll tax to the treasurer of the school board of the parish^ 
 who shall collect same. S. 2, Act 87, 1886. 
 
 Sec. 114. [Report to be Made to Tax Collector of Poll Taxes 
 Withheld.]— That the clerk of the court, or other officer, issuing 
 such certificates or warrants, shall report to the tax collector of 
 the parish the names of all jjersons from whom he has reserved 
 amounts for poll tax, and the tax collector shall give such person 
 credit for such poll tax. S. 3, Act 87, 1886. 
 
 Sec. 115. [Peddlers Shall Procure License Before Carrying on. 
 Business.] — That it shall hereafter be unlawful for any person or 
 persons to engage in the occupation commonly known as ped- 
 dling either in a buggy, cart or other vehicle, on foot or horse-
 
 REVENUE— MISCELLAN LOUS ACTS. 77 
 
 back, without first having obtaiued from the sheriff ex-officio 
 tax collector of the parish in which they wish to carry ou their 
 business, license plate or badge bearing the name of the parish, 
 number of the license which they hold for carrying ou said busi- 
 ness and date of the year in which said license was issued. S. 1, 
 Act 73, 1890. 
 
 Sec. 116. [License Plates or Badges ] — The sheritt and ex- 
 officio tax collector and tax collectors of the several districts 
 shall on presentation to him by any person or persons, of a 
 license duly paid and signed authorizing said person or persons 
 to carry on the said business of peddler issue to him or them a 
 license plate, if the business is to be carried on in a vehicle, or a 
 license badge if the business is to be carried on foot or horse- 
 back, marked and numbered as set forth in the preceding section 
 for which he (the sheriff and tax collei'tors of the several districts 
 and par shes) shall receive the sum of twenty-five cents for each 
 and every one of said license plates or badges to be paid by 
 the person or persons making application for same. S. 2, Act 
 73, 1.^90. 
 
 Sec. 117. [Penalty lor Failure to Display License Plates or 
 Badges ] — That any person or persons carrying on the said busi- 
 ness of peddling who shall fail or neglect to display said plates 
 or badges in a conspicuous manner by attaching said license 
 plate to their vehicle, or said license badge to their person, shall 
 be liable to pay a fine ot not less than ten nor more than twenty- 
 five dollars or be imprisoned for not more than thirty days or 
 both at the discretion of the court. S. 3, Act 73, 1890. 
 
 Sec. 118. [No Act of Sale or Transfer of Real Estate Shall be 
 Executed Unless Three Years' Taxes are Paid.J — That Section 2,519 
 of the Revised Statutes of the State of Louisiana be amended 
 and re-enacted so as to read as follows: Hereafter neither 
 recorders, sheriffs, notaries, throughout the State, nor other 
 persons authorized to convey real estate by public act, shall pass 
 or execute any act for the sale, transfer or exchange of any real 
 estate unless the State, i^arish and municipal taxes due on the
 
 78 EEVENUE— MISCELLANEOUS ACTS, 
 
 same for three years next preceding the passage of the act of 
 transfer be first paid, to be shown by the tax collector's receipt 
 or certificate to that purpose. S. 1, Act 88, 1888. 
 
 Sec. 119. [Assessors Shall Render Annually a List of Poll 
 Taxpayers.] — That the tax assessors throughout the Slate be and 
 they are hereby required to render to the school boards of their 
 respective parishes, annually, by the first Saturday of October, 
 a complete schedule list, by wards, of all persons liable to pay a. 
 poll tax in their respective parishes. If any asse.-sor fails to 
 comply with the requirements of this act, the failure shall be 
 cause for removal; besides he shall be subject to a fine of $250, 
 for the benefit of the public schools in the parish in which the 
 delinquent officer resides, and in which he is the assessor, [n 
 the city of Xew Orleans the board of assessors shall comply 
 with the requirement of this act, and in the event of failure shall 
 be subject to dismissal and penalty as before provided. S. 1, 
 Act 89, 1888. 
 
 Sec. 120. [Tax Collectors Shall Render a List of Persons Pay- 
 ing Poll Taxes.] — That the sheriffs and tax collectors in their 
 respective parishes shall return by the first Saturday of Feb- 
 ruary, of each and every year, to the school boards of their 
 respective parishes, a list predicated upon the list before men- 
 tioned by wards, showing all persons in the parishes, respect- 
 ively, who have paid their poll tax, as well as persons who have 
 not paid the same, and shall return their reasons in writing and 
 under oath the cause in each instance of the non-payment of a 
 poll tax, why they have not collected the tax not collected. 
 S. 2, Act 89, 1888. 
 
 Sec. 121. [Poll Taxes ; Tax Collector's Duty.]— That if the 
 said sheriffs and tax collector's fail to show cause why the said 
 poll tax has not been collected, he shall be responsible for and 
 shall pay the poll taxes he has failed to collect, and shall be 
 held liable with his parties on his official bond for the payment 
 of said tax. S. 3, Act 89, 1888.
 
 REVENUE— MISCELLANEOUS ACTS. 79 
 
 Sec. 122. [Poll Taxes; Tax Collector's Duty.]— That the 
 sheriff can be made to show cause why the said poll tax has not 
 been collected, at chambers, before tke district judge, atter 
 service of rule and three days have elapsed after service. S. 4, 
 Act 80, 1888. 
 
 Sec. 123. [Assessment of Eailroad, Telephone and Telegraph 
 Property.] — That the police juries of all the parishes throughout 
 the State, be and are hereby required to select one of their 
 number or some other property taxpayer of their parish, to act 
 as a. board of assessment on the assessment of the railroads, 
 telegraph and telephone lines iiassing or running through the 
 parish he may represent. S. 1, Act 92, 1888. 
 
 Sec 121. [Commissioners ; Place of Meeting ; Organization ; 
 Duties.] — That said appointees be required to meet at some con- 
 venient point on the line of road, telegraph or telephone, to be 
 assessed, said point to be designated bj'^ the Auditor of Public 
 Accounts, and organize by electing a president and secretary 
 from their number and i)roceed to put a uniform valuation on 
 the roa<l bed and telegraph and telephone lines running through 
 the parishes they represent; sai<l assessments to be reported to 
 the assessors of the ditterent i^arishes, which assessment shall 
 be Y)lace(l on the roll and be iiual, unless changed or reduced by 
 suit for reduction, as now provided for by law; provided, said 
 suit to be filed and conducted in the parish in which the presi- 
 dent of the board mity live. S. 2, Act 02, 1888. 
 
 Sec. 12.J. [Auditor Shall Select Time and Place of Meeting.] — 
 That in selecting the time and i^laces of the meeting of these 
 boards, the auditor shall so arrange that one commissioner can 
 act on every road, etc., running through his parish; notice of 
 sucli times and places to be given so that assessments thus made 
 sliall be placed on the assessment rolls of each parish by the 
 31st day of May of each year. The compens^ation of said com- 
 missioners shall be three dollars per day for every day actually 
 employed, together with all actual traveling expenses from his
 
 80 REVENUE— MISCELLANEOUS ACTS 
 
 home and return, to be paid out of the general fund of tlie parish 
 he represents. S. 3, Act 92, 1888. 
 
 Sec. 1-50. [List of License Payers.] — That it is ami shall be 
 the duty of the assessor or assessors of the several parishes of 
 the State (the parish of Orleans excepted), to make a list in a 
 separate book by him to be kept for the purpose, ot all the indi- 
 viduals, associations, corporations, copartnerships, and firms, 
 doing business in their parish for \Nhich a State license shall 
 be paid under existing laws; and also to list opjiosite each, name 
 of said individual, association, corpoiation, copartnership and 
 firm, the kind of business, trade, calling, profession, vocation, 
 or occupation in which he is engaged, and to revise said list 
 annually. S. 1, Act 70, 1892. 
 
 Sec. 127. [List of License Payers to be Furnished the Auditor.] 
 That it is and shall be the duty of the tax assessors of the sev- 
 eral parishes (the parish of Orleans excepted), to furnish the 
 Auditor of Public Accounts annually, with an exact copy of said 
 list of individuals, associations, cori)oratious, copartnerships, 
 and firms, and the trade, calliug, profession, vocation and occu- 
 pation of each, and said list shall be so furnished during the 
 third quarter of each calendar year. S. 1, Act 99, 1894. 
 
 Sec. 128. [Penalty for Failure to Furnish List of License 
 Payers.] — That any assessor or assessors, wilfully failing and 
 refusing to furnish an exact «opy of said list to the Auditor of 
 Public Accounts, as required by Section 2 of this act, shall 
 incur a penalty of fifty dollars per month for each and every 
 mouth he so fails and refuses ; that said peualty shall be enforced 
 by any court of competent jurisdiction, in the name of the State 
 of Louisiana, by its proper officer, against the principal and the 
 security on his official bond in solido, and the proceeds shall be 
 applied to the public school fund of the parish. S. 3, Act 70, 
 1892. 
 
 Sec. 129. [What Shall Constitute a Legal Assessment] — That 
 for the purpose of taxation and tax sales it shall be sufficient to
 
 REVENUE- MI8CELLANE0U>S ACTS. 81 
 
 assess and describe all property according to such a description 
 as will reasonably identify the property assessed ; such as desig 
 nating- the tract or lot by the name by which it is commonly 
 known, or by the number or letter by which it may be usually 
 designated upon the regular assessment rolls, or upon an official 
 or private plan or sketch or by giving the boundaries or the 
 name of the owners upon each side, or by the dimensions cr 
 description or name given in the act translating the ownership 
 thereof, or by such other further description as may furnish the 
 means ot reasonable identification. S. 1, Act 140, 1890. 
 
 Sec. 130. [Advertisement of Property.] — That for the pur- 
 poses of taxation and tax sales it shall be sufficient to assess 
 and advertise all property in the name of the person or persons 
 whether dead or alive, who at the time the assessment was 
 made, nppeared to be the owners thereof upon the books of th« 
 conveyance office, in the parish of Orleans, or of the recorders? 
 offices in the other parishes of the State; but all property may 
 be assessed in the name of ths real owner, and if held in trust, 
 in the name of the fiduciary, as such. S. 2, Act 140, 1890. 
 
 Sec. 131. [Tax Sales Not to be Annulled for Error in Descrip- 
 tion.] — Thar no assessment or tax sale shall be set aside or 
 annulled for any error in description or measurement of the 
 property assessed, in the name of the owner, provided the prop- 
 erty assessed or sold can be reasonably identified. S. 3, Act 
 140. 1890. 
 
 Sec. 13l*. [Tax Sale to Convey the Entire Property.] — That 
 the tax sale shall convey and the purchaser shall take the entirety 
 of the property, neither more nor less, intended to be assessed 
 and sold and such as it was owned by the delinquent taxpayer, 
 regardless of any error in the dimensions or description of the 
 property assessed and sold and the tax collector in the adver- 
 tisement or deed of sale may give the full description according 
 .to original titles. S. 4. Act 140, 1890. 
 
 Sec. 133. [This Act Applies to Assessment and Tax Sale for 
 State, Parish and Municipal Taxe?.] — That this act shall apply to 
 
 6
 
 8i REVENIIE-MISCI-LLANEOUS ACTS 
 
 Mie asschsnieut aud tax sale of all property for State, parish 
 aud municipal taxes. S. 5, Act 140, 1890, 
 
 Sec. 134. [Time of Filing Statements for Postponement of 
 Taxes.— That sworn statements to obtain the postponement of 
 Ijayment and collection ot taxes on account of overflow, or other 
 causes provided by law, shall, in cases of movable property, be 
 made and filed with tax collectors on or before the first day ot 
 December of the year in which the taxes are assessed and shall, 
 in cases of immovable proi)erty, be made and filed on or before 
 the first day of Februsry of the year succeeding' that in which 
 the taxes are assessed ; and that such statements made after the 
 dates herein provided shall have no effect. Act 10, 1894. 
 
 Sec. 135. [Auditor Authorized to Compromise Tax Claims.] — 
 That the Auditor of Public Accounts shall have full power and 
 authority to compromise all claims of the State for taxes due, 
 and forfeited to the State by remission of all interest and costs, 
 conditional that the owner of the property pay all taxes due; 
 provided that this act shall apply only to properties of value of 
 one thousand dollars, and less ; provided this act shall not apply 
 to taxes wherein the tax privilege or mortgage has not pre- 
 scribed. S. 1, Act 30, 1894. 
 
 Sec. 136. [Merchandise or Stock in Trade to be Listed After 
 Compl-tion of Rolls.] — That the sheriffs throughout the State 
 (the parish of Orleans excepted), be authorized to list for taxa- 
 tion for State and parish taxes, all merchandise or stock in 
 trade brought into the several parishes for sale after the assess- 
 ment rolls for the year are completed, and it is hereby made the 
 duty of such officer to furnish the Auditor of Public Accounts a 
 duplicate of such assessment; provided nothing in this act shall 
 apply to merchants or other parties who have been regularly 
 as :essed. S. 1, Act 33, 1894. 
 
 Sec. 137. [The Governor Authorized to Suspend Defaulting 
 Tax Collectors.] — That whenever any tax collector or ex-officio 
 tax collector becomes a defaulter as shown by the books of the 
 Auditor of Public Accounts, the Governor is hereby authorized
 
 REVENUE-MISCELLANEOUS ACTS. 83 
 
 to suspend such defmiltin^- collector from office until such time 
 as tull and complete settlement has been made of all taxes and 
 licensee by bim collected. «. 1, Act 118, 1896. 
 
 feEC. 138. [Defaulting Tax Collectors to be Suspended if 
 Settlement is n-jt Made in Ten Days After Notice is Given J — Tbat 
 upon the Governor being notified tbat any of the tax collectors 
 of the State are defaulters be shall call upon such defaultins: 
 officer to make good the amount demanded of him within ten 
 <lays, and upon bis failure to respond to such notice he shall 
 immediately sus])eud bim tViun office. S. 1*, Act 118, 1800. 
 
 Sec. 139. [Penalties Now in Force Shall so Remain.] —That 
 the i)rovisions of this act shall in no wise abridge, repeal or 
 modify the penalties under existing laws for failure to make 
 settlements within the lime prescribed by law. S. 3, Act 1 18, 
 1896. 
 
 Sec. 140. [Auditor Authorized to Take Charge of the Books 
 of Tax Col'ectors] — That wiien a tax collector or ex officio tax 
 collector is suspended as herein provided, the Governor shall 
 have the power to direct the Auditor to take charge of all books, 
 rolls and papers connected with his office as tax collector until 
 he makes proper settlement or bis successor qualifies; and the 
 Governor shall direct the district attorney to institute suit to 
 remove any sheriff from office who may be suspended as ex- 
 officio tax collector under this act. ISTotbing in this act shall 
 be construed to modify or restrain the power of the Governor to 
 remove any tax collector appointed by him. S. 4, Act 118, 1896. 
 
 Sale of Property Ad.judicated to the State. 
 
 14L [S. 1, A. 80, 188^.]— Sale of prop- 
 erty adjudicated to the State 
 for taxes of 1H80 and subse- 
 quent years and not redeemed; 
 tax collectors shall prepare 
 lists and forward to the Au- 
 
 ditor for approval ; advertise- 
 ment by condensed description 
 for thirty days under one gen- 
 eral heading and footing. 
 142. [S. 2, A. 80, 1888. ]— Property 
 shall be adjudicated to the
 
 84 
 
 SALE OF PROPERTY ADJUDICATED TO THE SPATE. 
 
 Sale of Property Adjudicated to the State — Coutiuued. 
 
 147, [S. 7, A. 80, 1888.]— Commissions 
 
 liigliest bidder for cash ; terms 
 of sale ; report of sales to the 
 Auditor. 
 
 143. 
 
 [S. 1, A. 126, 1896.]— Property 
 failing to sell can be subse- 
 quently sold by the Auditor; 
 terms of sale. 
 
 144. [S. 4, A. 80, 1888.]— Tax collect- 
 
 or's deed shall be prima facie 
 evidence that the law has been 
 fully complied with. 
 
 145. [S. 5, A. rO, 18d8.]— Sales shall 
 
 vest in the purchasi-r absolute 
 and perfect title ; seizure and 
 possession after three days' no- 
 tice ; actions to invalidate sales 
 presoribed in one year, after 
 Avhich time the State's gxiar- 
 antee shall cease. 
 [S. 6, A. 80, 1888.]— Price paid 
 shall be in full satisfaction of 
 all taxes and costs. 
 
 146. 
 
 of tax collectors ; State not re- 
 sponsible for costs beyond the 
 amount realized from sales; 
 unpaid costs to be attached to 
 the property. 
 
 148. [S. 8, A. 80, 188-'.]— Tax col- 
 lector is authorized to pay 
 costs of enforcing this act ; 
 costs of passing, executing and 
 registering deeds must be paid 
 by purchasers. 
 
 149.- [S. 9, A. eO, 18>8.]— Tax col 
 lectors shall make sworn re- 
 turns to the Auditor; penalty 
 for neglect or failure ; tax col- 
 lector not responsible for re- 
 funding amounts paid by pur- 
 chasers. 
 
 150. [S. 10, A. tO, lert-'.C— Power and 
 authority of collectors can be 
 exercised by deputies. 
 
 Sec. 141. [Sale of Property Adjudicated to the State.] — That 
 it is hereby made the imperative duty of each collector of the 
 State taxes throughout the State to prepare within two mouths 
 after the expiration of the year in which property must be 
 redeemed, or as soon thereafter as possible, a complete list of all 
 immovable property bid in for and adjudicated to the State for 
 taxes for -the year 1880 and subsequent years, as shown by the 
 records in the conveyance office, or in the office of the recorder 
 01 mortgages which have not been otherwise disposed of by the 
 State and not redeemed within the time prescribed by law; 
 which list shall be transmitted to the Auditor of Public Accounts 
 for comparison with the records of property adjudicated lo the 
 State on file in his office, and when corrected and apiiroved by 
 the Auditor the same shall be returned as approved to the col- 
 lector. Upon receiving said list it shall be the duty of the 
 collector to proceed at once to advertise for [sale all immovable 
 property appearing upon said list and which has been heretofore
 
 SALE OF PROPERTY ADJUDICATED TO THE STATE. 85 
 
 bid in for and adjudicated to the State for tbe unpaid taxes of 
 18S0, and subsequent years, and which has not been redeemed 
 within tbe time prescribed by law and all property which may 
 be hereafter adjudicated to the State for unpaid taxes and not 
 redeemed within the time prescribed by law, that all such prop- 
 erty shall be advertised thirty days, and in English only, the 
 last advertisement to occur on the day on which the property is 
 advertised to be sold; such advertisement shall be a full and 
 complete notice to all persons and parties in any wise interested 
 in said property, and no other notice shall be required, and the 
 same shall operate as a complete citation to all. The assess- 
 ment for each respective year for which property has been adju- 
 dicated to the State for unpaid taxes, is hereby declared to be 
 ]eg'A\ and binding in every respect on parties who may have 
 been interested in said property, and the titles to the State, as 
 acquired under said adjudication, are hereby declared good and 
 perfect. 
 
 The tax collectors are hereby instructed to advertise such 
 property by a condensed description, and in the deed of sale the 
 tax collector shall more fully and correctly describe the property; 
 such advertisement shall contain only the name of the party in 
 whose name the property adjudicated to the State or only the 
 name of the party who cl.iims to be owner thereof, and the year 
 for wliich adjudicated and the amount of the adjudication. If 
 the sales advertised to take place on a special day are not com- 
 pleted on said day, tlie same shall be continued over from day^ 
 to day until the same are completed. In advertising said prop- 
 erty for sale, the tax collector shall include between one general 
 heading and one general conclusion several pieces of property. 
 S 1, Act SO, 1888. 
 
 Sec. 14-!. [Terms of Sale ] — That said property shall be ad- 
 judicated to the last and the highest bidder for cash, payable in 
 current mo-iey of the United States, at the time of the adjudica- 
 tion, provided that no bid shall be accepted or sale made for a 
 less amount than the total amount for which the property was
 
 86 SALE OF PROPERTY AD.ILJDI(!ATED TO THE STATE. 
 
 adjudicated to the State, together with twenty per ceDtum 
 thereon and all costs of enforcing this act. All money realized 
 from the enforcement of this act shall be included in the first 
 return of the tax collector to the Auditor of Public Accounts, 
 made after receiving- the same, and paid into the State treasury 
 to the credit of the general fund. S. 2, Act 80, 1888. 
 
 Sec. 143. [Sales by State Auditor.]— That Section 3 of Act 
 80, of the Legislative session of L88S, approved -July 12th, 
 1888, be amended and re-enacted, so as to read as follows : That 
 when any property sold to the State, for unpaid taxes has been 
 advertised and offered for sale in accordance with the provisions 
 of this act and has failed to sell, then the Aulitor of Public 
 Accounts shall be authorized to receive bids for all such ans<»ld 
 property and to sell same and to execute a deed thereto ; pro- 
 vided no sale shall be made for a less amount than is provided 
 for in the foregoing section, and all money so received shall go 
 into the State Treasury to the credit of the general fund, less 
 the portion due the parish which shall be paid to the tax col- 
 lector of such parish ; provided further, that whenever any prop- 
 erty sold to the State for unpaid taxes has been advertised and 
 offered for sale, in accordance with the provisions of this act 
 and has failed to sell, and more than three years have elapsed 
 since it has been so advertised and offered for sale, and no bids 
 for the purchase thereof have been received by the Auditor of 
 Public Accounts equal to the amount required by Section 2 of 
 this act, then the Auditor of Public Accounts shall be authorized 
 to receive and to accept bids therefor equal to the face value of 
 all the taxes that may be due thereon, and to execute a deed of 
 sale thereto, which deed of sale shall have the same force and 
 effect, and be received as evidence in the same manner as deeds 
 executed hereunder by the State tax collectors. [S. 1, Act 120, 
 1896. 
 
 Sec. 144. [Tax Collector's Deed.] — That each tax collector 
 shall, as soon as said adjudications to bidders are made and 
 complied with, execute to each purchaser, a deed of sale, in
 
 SALE OF PROPERTY ADJUDICATED TO THE STATE. 87 
 
 authentic form, of each specitic piece of property, a duly certitied 
 copy of which deed shall h^ prima facie evidence of the following 
 facts : 
 
 1. That the property conveyed in said deed was subject to 
 taxation at the time of the assessments thereof. 
 
 2. That none ot the taxes for which said property was ad 
 judicated to the State were paid. v 
 
 3. That the pro; erty was not redeemed in the time pre- 
 scribed by law, and the said duly certifled copy of said deed 
 shall be conclusive evidence of the following facts : 
 
 1. That the property was listed and assessed according to 
 law. 
 
 l*. That the taxes were levied according to law. 
 
 3. That the property described in said deed was adjudi- 
 cated to the State according to law. 
 
 4. That the property was advertised according to law. 
 
 5. That the property was adjudicated and sold to the pur- 
 chaser as stated in said deed. 
 
 6. That all the prerequisites of the law were complied with 
 by all the officers from the listing and assessments of said prop- 
 erty inclusive up to and including the execution and registry of 
 the deed to the purchaser, and duly certified copies of said deeds 
 shall be full proof of all contained therein ; the proof of payment 
 of only a portion of the taxes for which the propei ty was adjodi- 
 cated to the State, shall not in any manner affect the validity of 
 the sale to the purchaser, and in order to invalidate the sale to 
 the purchaser, it shall be necessary for the party attacking it to 
 prove that all the taxes tor all the years for which the property 
 was adjudicated to the State, had been paid before the adjudi- 
 cation to the State, or that the jiroperty was redeemed accord- 
 ing to law, for all the years for which it was adjudicated to the 
 State, or that the same was exempt from taxation for all the 
 year for which it was adjudicated to the State. S. 4, Act 80j 
 1888.
 
 88 SALE OF PKOPEKTY ADJUDICATED TO THE STATE. 
 
 Sec. 145. [Title; Seizure and Possession.] — That all the 
 sales under this act shall vest in the purchaser an absolute aud 
 perfect title to the property conveyed in the deed of sale, 
 without any claim thereto by any former owner, and free of all 
 mortgages, liens, privileges and encumbrances whatsoever, 
 except all city and municipal taxes; upon presentation of a duly 
 certified copy of the deed to any court having jurisdiction, of 
 the value of the property, it shall be the duty of the judge there- 
 of to issue an order exparte and in chambers, directed to the 
 sheriff, commanding him forthwith to seize the property de- 
 scribed in said deed, and after three days notice of such seizure 
 to either the occupant or owner of said j)roperty, the sheriff 
 shall put the purchaser into possession of the said property, 
 ■unless enjoined by a court having jurisdiction of the property. 
 If the property is vacant it shall only be necessary for the sheriff 
 to post for one week, in some conspicuous or usual place, a copy 
 of the notice of seizure, after which delay, unless enjoined, he 
 shall put the purchaser into possession — all actions to declare 
 null and void or to invalidate sales made under this act, for any 
 cause, whether because of the payment of taxes, or for any other 
 reason, and all actions to subject the property sold under tbis 
 act, to any mortgage or claim which existed before the sale to 
 the purchaser, are hereby prescribed by the lapse of one year 
 from the date of the registry in the conveyance office of the deed 
 to the purchaser, at whieb time all liability and guarantee of 
 the State shall also cease for the refunding of the price of sale 
 under this act. S. 5, Act 85, 1888. 
 
 Sec. 140. [Price Paid Shall be in Satisfaction of all Taxes 
 and Costs,] — That the price bid and paid for said property shall 
 be in full and final payment and satisfaction of all State taxes, 
 together with all costs thereon due and exigible at the time the 
 property was adjudicated to the State, and the purchaser shall 
 take said property subject to all subsequent taxes, State, parish 
 and municipal- S. 0, Act 80, 1888. 
 
 Sec. 147. [Costs and Commissions.] — That each tax collector 
 shall be allowed and i^aid out of the proceeds of sales under
 
 SALE OF PROPERTY ADJUDICATED TO THE STATE. 89 
 
 this act as commission for all services under this act five per 
 ceutum ou the amount received hy him as the price of sales 
 under this act. 
 
 The State shall never be responsible for any service rendered 
 or expense incurred in the enforcement of this act beyond the 
 amount which may be realized from sales in pursuance thereof, 
 provided that each specific piece of property shall be responsible 
 for its pro rata of expense, and any unpaid costs shall attach to 
 the property when sold by the Auditor. S. 7, Act SO, 1888, 
 
 Sec, 148. [Costs to be Paid Out of Proceeds of Sale.] — That 
 the tax collector is authorized to pay out of the proceeds of the 
 sale under this act, all costs incurred in enforcement of this act, 
 the costs and expenses of passing, executing and registering the 
 deeds under this act and for copies of same, shall be paid by the 
 purchaser in addition to the price bid for said property, S. 8, 
 Act 80, 1888. 
 
 Sec. 149. [Returns of Sale to Auditor,] — That the tax col- 
 lector shall render to the Auditor of Public Accounts a full and 
 complete sworn statement of all sales effected under the pro- 
 visions of this act, specifying the name or names in which the 
 property was adjudicated to the State, a description of the prop- 
 erty, the year for which it was adjndicated to the State, the 
 amount for which it was adjudicated to the State, the amount 
 for which the propertj" was sold and a statement of all 
 the expenses in detail ; said sworn statement shall be tiled with 
 the Auditor within the time now required by law for the settle- 
 ment of tax collections, and a failure to comply with the pro- 
 visions of this act shall subject the tax collector, so failing, to 
 all the penalties now imposed by law on said officers for neglect 
 or failure to perform the duties of their office ; the tax collector 
 shall not be personally responsible for the refunding by him to 
 any purchaser of any amount paid by him on account of sales 
 under this act. S, 9, Act 80, 1888. 
 
 Sec. 150. [Deputies Authorized to Act.] — That all the power 
 and authority conterred by this act ou the tax collectors can be 
 exercised by their duly appointed and authorized deputies. 
 S. 10, Act 80, 1888.
 
 90 
 
 LICENSES. 
 
 I^ICENSES. 
 
 151. 
 
 152, 
 
 153. 
 
 154. 
 
 155. 
 156. 
 
 157. 
 158. 
 
 [S 1, A. ICO, 1890.]— Levy of 
 anuual license tax. 
 
 [S. 2. A. 150, 1H90.]— Tax collect- 
 ors shall begiu the collection 
 of license tax on Jannary -d, 
 of each year ; licenses delin- 
 quent on March 1st of each year. 
 
 [S. 3, A. 150. 1890.]— Licenses 
 graduated in twenty -five" 
 classes ; manufacturers ; — (this 
 section does not ajtply to grind- 
 ing meal, ginning cotton or 
 making sugar by any farmer 
 or jtlauter) — banking; private 
 banking. 
 
 [S. 4, A. 150, 1890 ]— Cotton fac- 
 torage, sugar, grain, produce 
 and other factorage or commis- 
 sion business ; brokerage in 
 money stocks, bonds, real es- 
 tate, produce, sugar, cotton or 
 other brokerage business, 
 whether for spot or future de- 
 livery. 
 
 [S. 5, A. 150, 1890.]— Pawn bro- 
 kers and keepers of loan offices 
 
 [S. 6, A. VM, 1890.]— Wholesale 
 mercantile business ; definition 
 of wholesale dealer ; license on 
 retail dealers ; proviso. No li- 
 cense shall issue to sell liquor 
 in less quantities than five gal- 
 lons for less than $100. 
 
 rS. 7, A. 150, 1890.]— Insurance; 
 proviso. 
 
 [S. 8, A. 150, 1890.]— Omnibus, 
 regular coach or herdic busi- 
 ness, transporting money, mer- 
 chandise or other articles ; tow 
 or tug boats ; warehouse or 
 storage room ; storage of sugar 
 and molasses ; horse or steam 
 railroads within town or city 
 limits. 
 
 159. [S. 9, A. ILO, 1890.]— Gas, elec- 
 
 tric light, waterworks, tele- 
 graphing, telephoning, express 
 company, cotton c impress or 
 ginnery, cotton pickery, 
 slaughter house, distilling or 
 rectifying ajcoholic or malt 
 liquors, brewing ale, beer, por- 
 ter or other malt liquors, manu- 
 facturing tobacco, cigars or 
 cigarettes, refining sugar and 
 molasses, manufacturing cot- 
 ton seed oil, oil cake or cotton 
 seed meal. 
 
 160. [S. 10, A. 78, 189ii.]— Amuse- 
 
 ments — theatre, opera house,^ 
 academy of uuisic ; can-can, 
 clodoche, female daucing; sen- 
 sation performance or statuary- 
 exhibitions ; museum, menag- 
 erie, circus or traveling show; 
 public halls: ticket brokers^ 
 peddlers ; hawkers. 
 
 161. [S. 11, A. 150, 1890.]— Susten- 
 
 ance and refreshment — hotel, 
 lodging and boarding houses, 
 bar-room, cabaret, cofteehouse,^ 
 cafe, beer saloon, liquor ex- 
 change, drinking saloon, grog- 
 shop, beer house, beer garden ; 
 proviso No establishment dis- 
 posing of vinous or malt liq- 
 uors in less quantities than one 
 pint shall pay less than .$100. 
 Billiard tables, pigeon hole, 
 Jenny Lind, pool, or bagatelle, 
 ten pin alleys. 
 162 [S. 12, A. ^150, 1890.]— Profes- 
 sional and personal occupation 
 — Steamboats, draying, truck- 
 ing, keeping cabs, carriages, 
 hacks or horses for hire, under- 
 takers, toll bx'idges and ferries, 
 master builders, stevedores and 
 mechanics, physician, attorney
 
 LICE^SES. 
 
 91 
 
 Licenses — Continued. 
 
 163. 
 
 164. 
 
 165. 
 
 166. 
 
 at Liw, editor, deutist, oeulist. 
 iibotograiiber, agency for imb- 
 lications, freight, ticket, 
 claims, patent rights. 
 [S. 13, A. l.oO, 1890.]— Traveling 
 vendors of stoves, lightning 
 rods and clocks. 
 [S 14, A. 1.50, 1890.]— Mnnicipal 
 and parochial corporations an- 
 thorized to impose a license 
 tax. 
 [S. 1.5, A. 150, 18^)0.]- When two 
 or more kinds of business are 
 combined a separate license 
 shall be required for each. 
 [8. 16, A. ir.O, 1890.]— Annnal 
 receipts, capital, sales and pre- 
 miums shall be the basis of 
 license imposed. License on 
 new firms shall be based on 
 recei^jts for first two months. 
 Persons commencing business 
 after July 1, shall pay one-half 
 of regular rates. 
 [S, IT. A. 1,50, 1890 ]— Basis of 
 license to be determined by 
 sworn statement of business 
 done in the previous year. 
 168. [S. Ir', A. 150, 1890.]— Proceed- 
 ings against persons doing bu- 
 siness without a license ; pen- 
 alty for failure to display li- 
 cense in a conspicuous place. 
 [S. 19, A. 150, 1890 ]— The only 
 legal form of license is that 
 issued by the State Auditor. 
 In no case shall the tax col- 
 lector issue receipt in lieu of 
 license. 
 
 167. 
 
 169. 
 
 170. [S. 20, A. 150, 18 jO ]— Record 
 
 book of sworn st<atements shall 
 be kept by the collector. 
 
 171. [S. 21, A. 150, 1890.]— Tax col- 
 
 lectors empowered to admin 
 ister oath to ai)plicauts for 
 license. 
 
 172. [S. 2i, A. 150, lr90.]— Tax col- 
 
 lectors shall keep a license reg- 
 ister ; transcript of same to be 
 furnished to the Auditor. 
 
 173. [S. 23, A 150, 1890.]— Penalty 
 
 against collector's for violating 
 any provisions of this act. 
 
 174. [S. 1, A. 106, 1894.]— The Gov- 
 
 ernor shall appoint an attorney 
 to aid the tax eollector in the 
 collection of licenses ; the col- 
 lector shall deliver to his attor- 
 ney a complete list of delin- 
 quents. 
 
 175. [S. 25. A. 150, 1890.]— Responsi- 
 
 bility of collector for failure to 
 enforce the procuring of license 
 by persons who should have 
 them. 
 
 176. [S. 2, A. 106, 1894-]- Rate of in- 
 
 terest on delinquent licenses. 
 
 177. [S. 27, A. 150, 1890 ]— Gross re- 
 
 ceipts to form the basis of 
 license. 
 
 178. [S. 28, A. 150, 1890.]— A person, 
 
 firm or company having more 
 than one place of business shall 
 pay separate license for each, 
 place, 
 
 179. [S. -29, A. 150, 1890.]— Repealing 
 
 clause. 
 
 Sec. 1.31. [Annual License Tax Levied.]— Be it enacted by the 
 General Assembly of the State of Louisiana, That there is hereby 
 levied au annual license tax for the year A. D. 1891, and for 
 each subsequent year, upon each person, association of per-
 
 92 LICENSES. 
 
 sons or business firms and corporations, pursuing any trade, 
 profession, vocation, calling or business, except tliose expressly 
 exempt from such license tax by Articles 206 and 207 of tbe 
 Constitution. S. 1, Act 150, 1890. 
 
 Sec. 152. [Licenses; When Collectible and Delinqueflt.]— That 
 on the second day of January, A. D., 1891, and each subsequent 
 year, each tax collector through the State shall begin to-collect and 
 shall collect as fast as possible from each of the persons or busi- 
 ness firms, association of persons and corporations pursuing 
 within his district or parish any trade, profession, vocation, call- 
 ing .or business, a license tax as hereinafter graduated. 
 
 All licenses shall be due and collectible during the first two 
 (2) months of each year, and all unpaid licenses shall become 
 delinquent on the first day of March of each year, and all Arms 
 who commence business after that date shall become delinquent 
 unless the license is paid within ten days. S. 2, Act 150, 1890. 
 
 Sec. 153. [Manufacturers; Banking.] — That the annual 
 licenses for all the kinds ot business hereinafter named, except 
 as ..fterwards provided, shall be graduated in twenty-five classes. 
 
 MANUPACTURERS. 
 
 Paragraph 1. That for carrying on each business of manu- 
 facturing not expressly exempted by Articles 200 and 207 of the 
 Constitution, the license shall be based on gross annual receipts 
 of said business as follows, towit : 
 
 First class — When the said receipts are ten millions of dol- 
 lars or more, the license shall be eiglit thousand dollars, $^,000. 
 
 Second class — When the said receipts are nine millions of 
 dollars or more, and under ten millions of dollars, the license 
 shall be seven thousand dollars, $7,000. 
 
 Third class — When the said receipts shall be eight millions 
 of dollars or more, and under nine millions of dollars, the license 
 shall be five thousand six hundred dollars, 85,600. 
 
 Fourth class — When the said receipts are seven millions of 
 dollars or more, and under eight million dollars, the license 
 shall be forty-nine hundred dollars, $4900.
 
 LICENSES. 93 
 
 Filth class — When the said receipts are six millions of dol- 
 lars or more, aud iiuder seven million dollars, the license shall 
 be forty-two hundred dollars, $4:i00. 
 
 . Sixth class — When the said receipts are five millions of dol- 
 lars or more, aud under six million dollars, the license shall be 
 thirty-five hundred dollars, 83500. 
 
 Seventh class — When the said receipts are four millions of 
 dollars or more, and under five million dollars, the license shall 
 be twenty eight hundred dollars, $2800. 
 
 Eighth class — When the said receipts are three millions of 
 dollars or more, aud under four million dollars, the license shall 
 be twenty-one hundred dollars, -$2100. 
 
 Ninth class — \Yhen the said receipts are two millions of dol- 
 lars or more, and under three million dollars, the license shall be 
 fourteen huudred dollars, .$1400. 
 
 Tenth class — "^^hen the said receipts are one million of dol- 
 lars or more, and under two million dollars, the license shall be 
 seven hundred dollars, 8700. 
 
 Eleventh class — When the said receipts are sev^en hundred 
 and fifty thousand dollars or more, and under one million dollars, 
 the license shall be five hundred and twenty-fiv^e dollars, 8525. 
 
 Twelfth class — When the said receipts shall be five hundred 
 thousand dollars or more, and under seven hundred and fifty 
 thousand dollars, the license shall be three hundred and fifty 
 dollars, 8350. 
 
 Thirteenth class — When the said receipts are four hundred 
 thousand dollars or more, and under five hundred thousand dol- 
 lars, the license shall be two hundred and eighty dollars, 8280. 
 
 Fou»-teenth class — When the said receipts are three hundred 
 thousand dollars or more, and under four hundred thousand 
 dollars, the license shall be two hundred and ten dollars, 8210. 
 
 Fifteenth. class — When the said receipts are two hundred 
 thousand dollars or more, and under three hundred thousand 
 dollars, the license shall be one hundred and forty dollars, 8U0.
 
 94 Lit KNSK-. 
 
 Sixteenth class — Wbeu the said receipts are one hundred 
 and fifty thousand dollars or more, ainl under- two hundred 
 thousand dollars, the lieense shall be one hundred and five dol- 
 lars, $105. 
 
 Seventeenth class — When f'e said receipts iue one hundred 
 thousand dollars or more, and less than one imndred and fifty 
 thousand dollars, the license shall be seventy doHavs, ."JiTO. 
 
 Eighteenth class — When the said riM-eipts aie ninety-five 
 thousand dollars or more, and less than one hnndiel thousand 
 dollars, the license shall be sixty-five and onc-lialf (b)Ilars, .f 05.50. 
 
 Nineteenth class — When the said re('iM|)rs are ninety thou- 
 sand dollars or more, and less than ninety-five rhonsand dollars, 
 the lieense shall be sixty-three dolhus, .§(>S. 
 
 Twentieth class — Wlien the said receipts are seventy-five 
 thousand dollars or more, and under lunety thousand dollars, 
 the license shall be fifty-two and one half dollars, 152 50. 
 
 Twenty first class — When the sai<l receipts are fifty thou- 
 sand dollars or more, and less than seventy-five thousand dol- 
 lars, the license shall be t'lirty five dollars, $35.00. 
 
 Twenty-second class — When the said receipts are forty 
 thousand dollars or more, and less than fifty thousand dollars, 
 the license shall be twenty-eight dollars, $28. 
 
 Twenty-third class — When the said recipts are thirty thou- 
 sand dollars or more, and less than forty thousand dollars, the 
 license shall be twenty one dollars, $21. 
 
 Twenty-fourth class — Wiien said receipts are twenty-five 
 thousand dollars or more, and less than thirty-thousand dollars, 
 the license shall be nineteen and one half-dollars, $19.50. 
 
 Twenty-fifth class — When said receipt-* are less than twenty 
 five thousand dollars, the license shall be fifteen (bdlars, $15. 
 
 Provided, nothing herein shall be construed to apply to the 
 business of grinding meal, ginning cotton or making sugar by 
 any farmer or planter. 
 
 Paragraph 2. That for each business of carrying on a bank, 
 banking company, association, corporation or agency, the license
 
 LICENSES. 95 
 
 shall be based on the declared or uoniinal capital and .surplus, 
 whether said capital and surplus is owned, or in use, or on 
 deposit, in the State or elsewhere, as follows, to-wit: 
 
 First class — Wlu n the said declared or nominal capital and 
 surplus is live millions ot dollars or more, the license shall be 
 four thousand five hundred dollars, $4,500. 
 
 Second class — When the said declared or nominal capital 
 and surplus is four millions of dollars or more, and less than 
 five millions ot dollars, the license shall be four thousand dol- 
 lars, |4,(MI0. 
 
 Third class — When the said declared or nominal capital ana 
 surplus is three millions of dollars or more, and less than four 
 millions of dollars, the license shall be three thousand two hun- 
 dred dollars, 83,200. 
 
 Fourth class — When the said declared or nominal capital 
 and surplus is two millions of dollars or more, and less than 
 three millions of dollars, the lice se shall be twenty-four hun- 
 dred dollars. 1:400. 
 
 Fifth class — When the said declared or nominal capital and 
 surplus is one million five hundred thousand dollars or more, 
 and less than two millions of dollars, the license shall be sixteen 
 hundred dollars, $1600. 
 
 Sixth class — When the said declared or nominal capital and 
 surplus is one million dollars or more, and under one million five 
 hundred thousand dollars, the license shall be twelve hundred 
 dollars, $1200. 
 
 Seventh class — When the said declared or nominal capital 
 and surplus is eight hundred thousand dollars or more, and 
 under, one million dollars, the license shall be eight hundred 
 dollars, $800. 
 
 Eighth class — When the said declared or nomiual capital 
 and surplus is six hundred thousand dollars or more, and under 
 eight hundred thousand dollars, the license shall be six hundred 
 dollars, $600. 
 
 Ninth class — When the said declared or nominal capital and 
 surplus is four hundred thousand dollars or more, and under six
 
 96 LICENSES. 
 
 buudred thousaud dollars, the license shall be four hundred and 
 fifty dollars, $450. 
 
 Tenth class — When the said declared or nominal capital and 
 surplus is three hundred thousand dollars or more, and under 
 four hundred thousand dollars, the license shall be three hundred 
 and titty dollars, $350. 
 
 Eleventh class — When the said declared or nominal capital 
 and surplus is two. hundred thousanil dollars or more, and under 
 three hundred thousand dollars, the license shall be two hun- 
 dred and fifty dollars, $250. 
 
 Twelfth class — When said declared or nominal capital and 
 surplus IS one hundred thousand dollars or more, and less than 
 two hundred thousand dollars, the license shall be one hundred 
 and fifty dollars, $150. 
 
 Thirteenth^class — When said declared or nominal capital 
 and surplus is fifty thousand dollars or more, and under one 
 hundred thou^iaud dollars, the license shall be seventy-five dol- 
 lars, *75. 
 
 The declared or nominal capital and surplus as provided in 
 this section, shall be ascertained and based upon the annual 
 statement made in pursuance of existing laws to the State 
 Treasurer. 
 
 For each business ot carrying on a private banking house 
 business or agency, there shall be three classes only and the 
 license shall be based on the total declared capital invested in 
 said business, whether said capital is owned or in use or deposit 
 in this State or elsewhere, as follows : 
 
 First class — When said capital is five hundred thousand 
 dollars or more, the license shall be five hundred dollars, $500. 
 
 Second class — When said capital is two hundred and fifty 
 thousand dollars or more, and under five hundred thousand dol- 
 lars, the license shall be two hundred and fifty dollars, $250. 
 
 Third class — When said capital is one hundred and fifty 
 thousand dollars or less, and under two hundred and fifty thou-
 
 LICENSES. 97 
 
 ^aud dollars, the license shall be oue hundred and fifty dollars, 
 ^150. S. 3, Act 150, 190. 
 
 Sec. 154. [Factorage, Commission and Brokerage.] — That for 
 carrying on the business pursuits known as cotton factorage 
 and commission busines-s, sugar factorage, grain and produce 
 commission houses, or any other factorage or commission busi- 
 ness, brokerage in money, st. cks, bonds, real estate-, produce, 
 sugar, cotton or other brokerage business, whether buying or 
 selling, for actual spot or future delivery, the license shall be 
 based on the gross annual commissions and brokerage on sales 
 and purchases. 
 
 First class — When the gross annual commissions exceed 
 two hundred and fifty tlionsaud dollars, the license shall be 
 seventeen hundred and fifty dollars, $1750, 
 
 Second class — When the gross annual commissions exceed 
 two hundred thousand dollars and not more than two hundred 
 and fifty thousand dollars, the license shall be fifteen hundred 
 dollars, $1500. 
 
 Third class — When the gross annual commissions exceed 
 oue hundred and seventy-five thousand dollars, and not more 
 than two hundred thousand dollars, the license shall be twelve 
 hundred and fifty dollars, $1250. 
 
 Fourth class — W^hen the gross annual commissions exceed 
 one hundred and fifty thousand dollars, and not more than one 
 hundred and seventy-five thousand dollars, the license shall be 
 ■eleven hundred and twenty five dollars, $1125. 
 
 Fifth class — When the annual gross commissions exceed 
 one hundred and twenty-five thousand dollars, and not more 
 than one hundred and fifty thousand dollars, the license shall 
 be one thousand dollars, $1000. 
 
 Sixth class — When the gross annual commissions exceed 
 one hundred thousand dollars, and not more than one hundred 
 and twenty-five thousand dollars, the license shall be seven 
 hundred and fifty dollars, $750.
 
 98 LICENSES. 
 
 Seventh class — When the annual gross commissions exceed 
 eighty thousand dollars, and not more than one hundred thou- 
 sand dollars, the license shall be six hundred dollars, $600. 
 
 Eighth class — When the annual gross commissions exceed 
 sixty-five thousand dollars, and are not more than eighty thou- 
 sand dollars, the license shall be five hundred dollars, $500. 
 
 Ninth class — When the annual gross commissions exceed 
 fifty thousand dollars, and are no more than sixty-five thousand 
 dollars, the license shall be three hundred and seventy-five dol- 
 lars, $375. 
 
 Tenth class — When the annual gross commissions exceed 
 forty thousand dollars, and are no more than fifty thousand dol- 
 lars, the license shall be three hundred dollars, $300. 
 
 Eleventh class — When the annual gross commissions exceed 
 thirty thousand dollars, and are no more than forty thousand 
 dollars, the license shall be two hundred and twenty five dollars, 
 $225. 
 
 Twelfth class — When the annual gross commissions exceed 
 twenty five thousand dollars, and are no more than thirty thou- 
 sand dollars, the license shall be one hundred and eighty-seven 
 dollars and fifty cents, $187.50. 
 
 Thirteenth class — When the annual gross commissions ex- 
 ceed twenty thousand dollars, and are no more than twenty-five 
 thousand dollars, the license shall be one hundred and fifty dol- 
 lars, $150. 
 
 Fourteenth class — When the annual gross commissions ex- 
 ceed fifteen thousand dollars, and are no more than twenty thou- 
 sand dollars, the license shall be one hundred and twelve dol- 
 lars and fifty cents, $112.50. 
 
 Fifteenth class — When the annual gross commissions exceed 
 ten thousand dollars, and are no more than fifteen thousand dol- 
 lars, the license shall be seventy-five dollars, $75. 
 
 Sixteenth class — When the annual gross commissions exceed 
 five thousand dollars, and are no more than ten thousand dol- 
 lars, the license shall be fifty dollars, $50.
 
 LICENSES. 99 
 
 Seveiiteeutli class — Wlieu the aimaal gross commissions are 
 five thousand dollars or less, the license shall be twenty-five 
 dollars, $25. 
 
 The secretaries of the various cotton, stock and produce 
 exchanges throughout the State, shall furnish the tax collectors 
 ot the district or parish in \s^hich their offices are located, with a 
 full and complete list of the names of the members of said asso- 
 ciations, when called upon by any of said tax collectors, and in 
 case of failure ot the said secretary to furnish said list, it shall be 
 the duty of said collector to compel them to furnish said list, by 
 serving a simple rule to show cause, before any court of compe- 
 tent jurisdiction, and all costs of said rule shall be paid by the 
 defendant to said proceeding. S. 4, Act 150, 1890. 
 
 Sec. 155, [Pawn -Brokers; Loan Offices.] — That each and 
 every pawn broker or keeper of a loan office, whose capital, in 
 actual use, is fifty thousand dollars or more, shall be graded as 
 eighth class, section fourth, the license siiall be five hundred 
 dollars, $50 ' ; that when the capital in actual use is less than 
 fifty thousand dollars, shall be graded as ninth class, section 
 fourth, the license shall be three hundred and seventy-five dol- 
 lars, $375. S. 5, Act 150, 1890. 
 
 Sec. 150, [Wholesale and Retail Mercantile Business.] — That 
 for every wholesale mercantile business, whether as principal, 
 agent or commission, by auction, representing foreign merchants 
 or otherwise, the license shall be based on the gross annual 
 amount of sales, as follows : 
 
 First class — When gross sales are seven millions of dollars 
 or over, the license shall be three thousand five hundred dollars, 
 $3500. 
 
 Second class — When gross sales are six millions five hun- 
 dred thousand dollars or more, and under seven millions of dol- 
 lars, the license shall be three thousand dollars, $3000. 
 
 Third class — When gross sales are six millions dollars or 
 more, and under six millions five hundred thousand dollars, the 
 license shall be two thousand five hundred dollars, $2500.
 
 100 LICENSE -i. 
 
 Fourth class — When gros^ sales are live luillious live hun- 
 dred thousand dollars or more, and under six million dollars, 
 the license shall be two thousmd do'iars, $2(l00. 
 
 Tilth class — When gross sales are five millions of dollars 
 ■or more, and under five million five hundred thousand dollars, 
 the licence shall be fifteen hundred dollars, $1500. 
 
 Sixth class — When gross sales are four unllions ot dollars or 
 more, and under five millions of dollars, the license shall be one 
 thousand dollars, $1000. 
 
 Seventh class — When gross sales are three millions of dol- 
 lars or more, and under iour million dollars, the license shall be 
 seven hundred and fifty dollars, 1750. 
 
 Eighth class — When gross. sales are two millions five hun- 
 dred thousand dollars or more, and under three million dollars, 
 the license shall be seven hundred dollars, $700 
 
 Ninth class — When gross sales are two millions of dollars or 
 more, and under two millions five hundred thousand dollars, the 
 license shall be five hundred and fitty dollars, $550. 
 
 Tenth class — When gross sales are one million five hundred 
 thousand dollars or more, and under two million dollars, the 
 license shall be four hundred dollars, $400. 
 
 Eleventh class — When gross sales are one million dollars or 
 more, and under one million five hundred thousand dollars, the 
 license shall be three hundred dollars, $300. 
 
 Twelfth class — When gross sales are eight hundred thou- 
 sand dollars or more, and under one million dollars, the license 
 shall be two hundred and fifty dollars, $250. 
 
 Thirteenth class — When gross sales are six hundred thou- 
 sand dollars or more, and under eight hundred thousand dollars, 
 the license shall be two hundred dollars, $200. 
 
 Fourteenth class — When gross sales are five hundred thou- 
 sand dollars or more, and under six hundred thousand dollars, 
 the license shall be one hundred and fifty dollars, $150. 
 
 Fifteenth class — When gross sales are two hundred and 
 fifty and not more than five hundred thousand dollars, the 
 license shall be one hundred dollars, $100.
 
 Lie X'ES. 101 
 
 Sixteenth class — When gross sales are two hniulred and 
 fifty thousand dolhirs or less, the li(;ense shall be fifty dollars, 
 
 Provided, that no person or persons shall be deemed whole- 
 sale dealers unless he or they sell by the original or unbroken 
 package or barrel only ; and provided further, that no person or 
 persons shall be deemed wholesale dealers unless he or they sell 
 to dealers for resale. If they sell in less quantities th;ui original 
 and unbroken packages or barrels, they shall be considered 
 retail dealers, and pay licenses as such. That for every business 
 of selling at retail, whether as principal, agent on cunniissiou 
 or otherwise, the license shall be based on the gross annual 
 amount of sales, as follows: 
 
 First class — When gross sales are three millions five hun- 
 dred thousand dollars or over, the license shall be thirty-live 
 hundred dollars, $3500. 
 
 t-'econd class — When gross sales are three million dollars or 
 more, and less than three millions five hundred thousand dollars, 
 the license shall be three thousand dollars, S3000. 
 
 Third class — When gross sales are two millions five hun- 
 dred thousand dollars or more, and under three million dollars, 
 the license shall be twenty-five hundred dollars, $25()('. 
 
 Fourth class — When gross sales are two millions of dollars 
 or more, and under two millions five hundred thousand dollars, 
 the license shall be $2000. 
 
 Fifth class — When gross sales are one million five hundred 
 thousand dollars or more, and under two millions of dollars, the 
 license shall be one thousand five hundred dollars, $1500. 
 
 Sixth class — When gross sales are one n^illion dollars or 
 more, and under one million five hundred thousand dollars, the 
 license shall be one thousand dollars, $1000. 
 
 Seventh class — When gross sales are seven hundred and 
 fifty thousand dollars, and under one million dollars, the license 
 shall be seven hundred and fifty dollars, $750.
 
 103 LICENvSES. 
 
 Eighth class^Whea gross sales are seveu hundred thou- 
 sand dollars or more, and uuder seven hundred and tifty thou- 
 sand dollars, the license shall be seven hundred dollars, $700. 
 
 Ninth class — When gross sales are six hundred thousand 
 dollars or more, and uuder seven hundred thousand dollars, the 
 license shall be live hundred and fifty dollars, $550. 
 
 Tenth class — When gross sales are four hundred thousand 
 dollars or more, and under six hundred thousand dollars, the 
 license shall be four hundred dollars, $400. 
 
 Eleventh class — When gross sales are three hundred thou- 
 sand dollars or more, and under four hundred thousand dollars, 
 the license shall be three hundred dollars, $300. 
 
 Twelfth class — When gross sales are two hundred and fifty 
 thousand dollars or more, and under three hundred thousand 
 dollars, the license shall be two hundred and fifty dollars, $250. 
 
 Thirteenth class — When gross sales are two hundred thou- 
 sand dollars or more, and under two hundred anfl fifty thousand 
 dollars, the license shall be two hundred dollars, $200. 
 
 Fourteenth class — When gross sales are one hundred and 
 fifty thousand dollars or more, and under two hundred thousand 
 dollars, the license shall be one hundred and fifty dollars, $150. 
 
 Fifteenth class — When gross sales are one hundred thou- 
 sand dollars or more, and under one hundred and fifty thousand 
 dollars, the license shall be one hundred dollars, $100. 
 
 Sixteenth class — When gross sales are seventy-five thousand 
 dollars or more, and under one hundred thousand dollais, the 
 license shall be seventy-five dollars, $75. 
 
 Seventeenth class — When gross sales are fifty thousand 
 dollars or more, and uuder seventy-five thousand dollars, the 
 license shall be fifty dollars, $50. 
 
 Eighteenth class — When gross sales are forty thousand dol- 
 lars or more, and under fifty thousand dollars, the license shall 
 be forty dollars, $40.
 
 LICENSES. 103 
 
 >'iDeteeutli class — Wlien gross sales are thirty thousand 
 dollars or more, and under forty thousand dollars, the license 
 shall be thirty dollars, $30. 
 
 Twentieth class — When gross sales are twenty-five thousand 
 dollars or more, and under thirty thousand dollars, the license 
 shall be twenty-five dollars, $25. 
 
 Tweuty-tirst class — When gross sales are twenty thousand 
 dollars or more, and less than twenty-five thousand dollars, the 
 license shall be twenty dollars, $20. 
 
 Twenty-second class — When gross sales are fifteen thousand 
 dollars or more, and less than twenty thousand dollars, the 
 license shall be fifteen dollars, $15. 
 
 Twenty-third class — When gross sales are less than fifteen 
 thousand dollars, and more than five thousand dollars, the 
 license shall be ten dollars, $10. 
 
 Twenty-fourth class — When gross sales are five thousand 
 dollars or less, the license shall be five dollars, $5. 
 
 Provided, that if any distilled, vinous, malt or other kind 
 of mixed liquors be sold in connection with the business of retail 
 merchant, grocer, restaurant, oyster house, confectionery or 
 druggist, in less quantities than five gallons, the license for such 
 additional business shall be as hereinafter provided for in Sec. 
 11 of this act; provided further, that no license shall issue to 
 sell liquors in less quantities than five gallons for less than one 
 hundred dollars, $100. S. 6, Act 150, 1890. 
 
 Sec. 157. [Insurance.] — That each and every insurance com- 
 pany (society), association, corporation or other organization or 
 firm, or individual doing and conducting an insurance business 
 of any kind, life, fire, marine, river, accident or other in this 
 State, whether such company (society), association, corporation, 
 or other organization or firm, or individual is located or domi- 
 ciled here or operating here, through a branch department, resi- 
 dent boaid, local office, firm, company, corporation, or agency 
 of any kind whatsoever shall pay a separate and distinct license
 
 104 LICENSES. 
 
 on said business lor each company represented, and said license 
 shall be based on tbe gross annual ainount of premiums on all 
 risks located within the State, and ui)on risks located in other 
 States or foreign countries, upon which no license has been paid 
 therein, as follows, to-wit: 
 
 First class — When said premiums are three hundred thou- 
 sand dollars or more, the license shall be seventeen hundred 
 and fifty dollars, $1750. 
 
 Second class — When said premiums are two hundred and 
 fifty thousand dollars, and less than three hundred thousand 
 dollars, the license shall be fifteen hundred dollars, $150(K 
 
 Third class — When said premiums are two hundred thou- 
 sand dollars, and less than two hundred and fifty thousand dol- 
 lars, the license shall be twelve hundred and fif'y dollars, $1250. 
 
 Fourth class — When said premiums are one hundred and 
 fifty thousand dollars, and less than two hundred thousand dol- 
 lars, the license shall be one thousand dollars, $1000. 
 
 Fifth class — When said premiuu)s are one hundred thou- 
 sand dollars, add less than one hundred and fifty thousand dol- 
 lars, the license shall be seven hundred and fifty dollars, $750. 
 
 Sixth class — When said premiums are eighty thotsand dol- 
 lars, and less than one hundred thousand dollars, the license 
 shall be seven hundred dollars, $7oO. 
 
 Seventh class — When said premiums are seventy thousand 
 dollars, and less than eighty thousand dollars, the license shall 
 be six hundred and fifty dollars, $650. 
 
 Eighth class — When said premiums are sixty tbousand dol- 
 lars, and less than seventy thousand dollars, the license shall 
 be six hundred dollars, $600. 
 
 Ninth class — When said premiums are fifty thousand dollars^ 
 and less than sixty thousand dollars, the license shall be five 
 five hundred and fifty dollars, $550. 
 
 Tenth class — When said premiums are forty thousand dol- 
 lars, and less than fifty thousand dollars, the license shall be 
 five hundred dollars, $5U0.
 
 LICENSES. 105 
 
 Eleveutli class — When said premiunis are thirty thousand 
 dolhii's, and less than forty thousand dollars, the license shall 
 be tour hundred and fifty dollars, $450. 
 
 Twelfth class — When said premiums are twenty thousand 
 dollars, ahd less than thirty thousand dollars, the license shall 
 be four hundred dollars, 1400. 
 
 Tliirte«^ntli class — When said i^remiums are ten thousand 
 dollars, and less than twenty thousand dollars, the license shall 
 be three hundred an<l fifty dollars, $350. 
 
 Fourteenth class — When said premiums are less than ten 
 thous ind dollars, the license shall be three hundred dollars, 
 $300. 
 
 Provided, that no corporation not incorporated under the 
 laws of the State, nor any foreign society, firm or partnership, 
 shall do business in this State, except through an agent duly 
 authorized and accredited for the purposes of said business, and 
 for all purposes connected with licenses and taxation and service 
 of process, said agent to be appointed by authentic act, and a 
 certified copy of the act to be deposited in the office of the Sec- 
 retary of State. Any person or firm who shall fill up or sign a 
 policy or - ertificate of insurance <ni open marine or fire insur- 
 ance policy, or otherwise issued by a corporation or association, 
 or x)ersons, not located or represented in this State by a legally 
 authorized agent, shall be considered an agent of such corpora- 
 tion or j)erson or association, and shall be liable for all licenses, 
 taxes and penalties enforced by the provisions of this act upon 
 such person, corporation and association, as if represented by a 
 legally appointed agent. 
 
 Provided, that notliing herein contained shall apply to 
 mutual aid societies, which pay mutual insurance policies by 
 assessments upon members, whether the same be or be not 
 domiciled in this State. S. 7, Act 150, 1890. 
 
 Sec. 158. [Carrying and Storing.] — That every omnibus or 
 regular coach, or herdic business, and for every business of
 
 106 LICENSES. 
 
 transporting money, merchandise or other articles, by express 
 or transfer, of operating one or more towboats or tugboats, or 
 keeping a warehouse or storage-room, the license shall be based 
 on the gross annual receipts of said business, as tollows, except 
 railroads running outside of cities and towns. There shall be 
 no class of this business higher than the tenth class ; when said 
 receipts are five hundred thousand dollars or more, the license 
 shall be four hundred dollars, |400. 
 
 Eleventh class — When the gross annual receipts are four 
 hundred thousand dollars or more; aud less than five hundred 
 thousand dollars, the license shall be three hundred dollars, 
 $300. 
 
 Twelfth class — When the gross annual receipts are three 
 hundred thousand dollars or more, and less than four hundred 
 thousand dollars, the license shall be two hundred aud fifty dol- 
 lars, $250. 
 
 Thirteenth class — When the gross annual receipts are two 
 hundred and fifty thousand dollars or more, and less than three 
 hundred thousand dollars, the license shall be two hundred dol- 
 lars, $200. 
 
 Fourteenth class — When the gross annual receipts are two 
 hundred thousand dollars or more, and less than two hundred 
 and fifty thousand dollars, the license shall be one hundred and 
 fifty dollars, $150. 
 
 Fifteenth class — When the gross annual receipts are one 
 hundred and fifty thousand dollars or more, and less than two 
 hundred thousand dollars, the license shall be one hundred dol- 
 lars, $100. 
 
 Sixteenth class — When the gross annual receipts are one 
 hundred thousand dollars or more, and less than one hundred 
 and fifty thousand dollars, the license shall be seventy-five dol- 
 lars, $75. 
 
 Seventeenth class — When the gross annual receipts are 
 seventy-five thousand dollars or more, and less than one hun- 
 dred thousand dollars, the license shall be fifty dollars, $50.
 
 LICENSES. 107 
 
 Eighteenth class — When the gross annual receipts are 
 twenty-live thousand dollars or more, and less than sev. uty-five 
 thousand dollars, the license shall be forty dollars, $40. 
 
 Nineteenth class — When the receipts are less than twenty- 
 five thousand dollars, the license shall be thirty dollars, $30. 
 
 Provided, that warehouses receiving less than three hun- 
 dred and fifty dollars per year shall pay no license. That tor 
 eivery person, association of persons, business firm or corpora- 
 tion, doing a storage business of sugar and molasses exclusively, 
 or either of them, the license shall be based on the gross annual 
 receipts of said business, as follows. 
 
 There shall be nine classes, viz : 
 
 First class — When the gross annual receipts are twenty 
 thousand dollars, the license shall be one thousand dollars, 
 ^1000. 
 
 Second class — When the gross annual receipts are eighteen 
 thousand dollars or more, and less than twenty thousand dollars, 
 the license shall be five hundred dollars, $500, 
 
 Third class — When the gross annual receipts are fifteen 
 thousand dollars or more, and less than eighteen thousand dol- 
 lars, the license shall be three hundred and seventy-five dollars, 
 $375. 
 
 Fourth class — When the gross annual receipts are twelve 
 thousand five hundred dollars or more, and less than fifteen 
 thousand dollars, the license shall be three hundred and ten 
 dollars, $310. 
 
 Fifth class — When the gross annual receipts are ten thou- 
 sand dollars or more, and less than twelve thousand five hun- 
 dred dollars, the license shall be two hundred and fifty dollars, 
 $250. 
 
 Sixth class — When the gross annual receipts are seven thou- 
 sand five hundred dollars or more, and less than ten thousand 
 dollars, the license shall be one hundred and eighty dollars,
 
 lOH LICEXSES. 
 
 Seventh class -When the gross annual receipts are four 
 thousand five hundred dollars or more, and less than seven 
 thousand five hundretl dollars, the license shall be one hundred 
 and fifty dollars, $150. 
 
 Eighth class — When the gross annual receipts are three 
 thousand dollars or more and les- than four thousand five hun- 
 dred dollars, the license shall be one hundred and ten dollars^ 
 $110. 
 
 Ninth class — When the gross annual receipts are less than 
 three thousand dollars, the license shall be seventy-five dollars, 
 
 rs. 
 
 Provide'^, that for the business of carrying on, operating, or 
 running any horse or steam railroad or both, for the transporta- 
 tion of passengers within the limits of any city or town in this- 
 State, the annual license shall be based on the annual gros» 
 receipts, as follows, viz : 
 
 First class — When the said annual gross receipts are five 
 hundred thousand dollars or in excess of that amount, the license 
 shall be twenty-five hundred dollars, $2500. 
 
 Second class — When the said annual gi'oss receipts are over 
 four hundred and fifty thousand dollars, and not more than five 
 hundred thousand dollars, the license shall be twenty-two hun- 
 dred aud fifty dollars, $2250. 
 
 Third class — When the said annual gross receipts are over 
 four hundred thousand dollars, and not more than four hundred 
 and fifty thousand dollars, the license shall be two thousand 
 dollars, $2000. 
 
 Fourth class — When the said annual gross receipts are over 
 three hundred and fifty thousand dollars, and not more than 
 four hundred thousand dollars, the license shall be seventeen 
 hundred aud fifty dollars, $1750. 
 
 Fifth class — When the said annual gross receipts are over 
 three hundred thousand dollars, and not more three hundred 
 and fifty thousnnd dollars, the license shall be fifteen hundred 
 dollars, $1500.
 
 LICEN-ES. 109 
 
 fjixtb class — When the shmI auuual gross receipts are over 
 two liuudred thousand dolhirs, and not more than three hundred 
 thousand dollars, the license shall be one thousand dollars, 
 $1000. 
 
 Seventh class — When the said annual gross receipts are 
 over one hundred thousand dollars, and not more than two hun- 
 dred thousand dollars, the license shall be live hundred dollars, 
 #500. 
 
 Eighth class — When the said annual gross receii)ts are over 
 fifty thousand dollars, and not more than one hundred thousand 
 dollars, the license shall be not more than two hundred and fifty 
 dollars, $250. 
 
 Ninth class — When the saul annual gross receipts are over 
 twenty-five thousand dollars, and not more than fifty thousand 
 dollars, the license shall be one hundred and twenty-five dollars, 
 
 ^125. 
 
 Tenth class — When the said annual gross receipts are fifteen 
 thousand dollars or less, the license shall be seventy-five dol- 
 lars; provided, that in cities where the population is less than 
 fitty thousand, there shall be two grades based on actual gross 
 receipts as follows, viz : 
 
 First class — When the annual gross receipts are twenty-five 
 thousand dollars, or in excess of that amount, the license shall 
 be one hundred dollars, *100. 
 
 Second class — When the annual gross receipts are less than 
 twenty-five thousand dollars, the license shall be fifty dollars, 
 $50. S. 8, Act 150, 1890. 
 
 Sec. 159. [Miscellaneous.] — That for carrying on each busi- 
 ness of gaslight, electric light, water works, telegraphing 
 (including local and district telegraph), telephoning, express 
 company, cotton compress or ginnery, cotton jDickery, slaughter 
 house, distilling and rectifying alcoholic or malt liquors, brew- 
 ing, ale, beer, porter or other malt liquors, manutacturing to- 
 bacco cigars or cigarettes, refining sugar and molasses, manu-
 
 110 LICENSES. 
 
 facturing cotton seed oil, oil cake or cotton seed meal, the license 
 shall be based on the gross annual receipts of each person, asso- 
 ciation of persons, business firm or corporation engaged in said 
 business, as follows : provided, that this section shall not apply 
 to planters and farmers grinding and refining their own sugar 
 and Hjolasses, or ginning their own cotton or that of their ten- 
 ants, or manufacturing their own cotton seed into meal, cake or 
 oil, or work by machinery for plantation or farm purposes; pro- 
 vided, that no license shall be imposed or collerted on cotton 
 gins ginning for hire not over four hundred bales of cotton per 
 annum ; and provided further, that it shall not apply to those 
 planters who granulate syrup for other planters during the roll- 
 ing season. 
 
 First class — When the said gross annual receipts are two 
 million five hundred thousand dollars and over, the license shall 
 be three thousand five hundred dollars, $35()0. 
 
 Second class — When the said gross annual receipts are two 
 million two hundred and fifty thousand dollars or more, and 
 less than two million five hundred thousand dollars, the license 
 shall be three thousand dollars, $3000. 
 
 Third class — When the said gross annual receipts are two 
 millions of dollars or more, and less than two million two hunr 
 dred and fifty thousand dollars, the license shall be twenty-five 
 hundred dollars, $2500. 
 
 Fourth class — When the said gross annual receipts are one 
 million sevpn hundred and fifty thousand dollars or more, and 
 less than two million dollars, the license shall be two thousand 
 dollars, $2000. 
 
 Fifth class— When the said gross annual receipts are one 
 million five hundred tLousand dollars or more, and less than 
 one million seven hundred and fifty thousand dollars, the license 
 shall be fifteen hundred dollars, $1500. 
 
 Sixth class — When the said gross annual receipts are one 
 million two hundred and fifty thousand dollars or more, and less
 
 LICENSES. Ill 
 
 thau one milliou five buudred thousand dollars, the license shall 
 be one thousand dollars, $1000. 
 
 Seventh class-When the said gross annual receipts are one 
 million dollars or more, and less than one million two hundred 
 and fifty thousand dollars, the license shall be seven hundred 
 and fifty dollars, $750. 
 
 Eighth class- When the said gross annual receipts are seven 
 hundred and fifty thousand dollars or more, and less than one 
 million dollars, the license shall be seven hundred dollars, $700. 
 
 Ninth class— When the said gross annual receiijts are five 
 hundred thousand dollars or more, and less than seven hundred 
 and fifty thousand dollars, the license shall be five hundred and 
 fifty dollars, $550. 
 
 Tenth class -When the said gross annual receipts are two 
 hundred and fifty thousand dollars or more, and leSs than five 
 hundred thousand dollars, the license ' shall be four hundred 
 dollars, $400. 
 
 Eleventh class--- When the said gross annual receipts are 
 two hundred thousand dollars or more, and less than two hun 
 dred and fifty thousand dollars, the license shall be three hun- 
 dred dollars, $300. 
 
 Twelfth class-When the said gross annual receipts are one 
 hundred and fifty thousand dollars or more, and less than two 
 hundred thousand dollars, the license shall be two hundred and 
 fifty dollars, $250, 
 
 Thirteenth class— When the said gross annual receipts are 
 one hundred thousand dollars or more, and less than one hun- 
 dred and fifty thousand dollars, the license shall be two hundred 
 dollars, $200. 
 
 Fourteenth class— When the said gross annual receipts are 
 seventy-five thousand dollars or more, and less than one hundred 
 thousand dollars, the license shall be one hundred and fifty dol- 
 lars, $150.
 
 112 LICENSES. 
 
 Fifteenth class--Wlieii the said gross annual receipts are 
 fiftythousaud dollars or more, and less tlian seventy five thou- 
 sand dollars, the license shall be one hundred dollars, *10 >. 
 
 Sixteenth class-When tue said gross annual receipts are 
 thirty seven thousand five hundred dollars or more, auiI less 
 than fifty thousand dollars, the license shall be seventy-five dol- 
 lars, $75. 
 
 Seventeenth class -When the said gross annual receipts are 
 twenty five thousand dollars or more, and less than thirty seven 
 thousand five hundred dollars, tnc license shall be fifty dollars, 
 $50. 
 
 Eighteenth class -When the said gross annual receipts are 
 over twenty thousand dollars, and less than twenty-five thousand 
 dollars, tho license shall be thirty dollars, $30. 
 
 ^Jineteenth class -When the said gross annual receipts are 
 over fifteen thousand dollars, and less than twenty thousand 
 dollars, the license shall be twenty five dollars, $25. 
 
 Twentieth class-When the said gross annual receipts are 
 less than fifteen thousand dollars, the license shall be fifteen 
 dollars, $15. S. 9, Act 150, 1890. 
 
 Sec. 160. [Amusements.] — That the license herein provided 
 for shall be graded in thirteen classes, or so many thereof as 
 shall be hereinafter indicated, at follows: 
 
 That for every business of keeping a theatre, opera house, 
 amphitheatre, academy of music a license shall be based upon 
 the quantity of space devoted to spectators, to be calculated by 
 the number of seats or ordinary space for seats, as follows : 
 
 First class— When the number of seats or spaces are one 
 
 thousand or more, the license shall be four hundred dollars, $400. 
 
 ' Second class— When the number of seats are seven hundred 
 
 and fifty or more, and less than one thousand, the license shall 
 
 be three hundred dollars, $300. 
 
 Third class— When the number of seats or spaces are five 
 hundred or more, and less than seven hundred and fifty, the 
 license shall be two hundred and fifty dollars, $250.
 
 LICENSES. 118 
 
 Fourth class— When tlie said nninber of seats is less tlr.,^.:'. 
 five hundred, the license shall be one hundred and seventy-tvc 
 dolhirs ; provided, that no business of this class shall be licensed 
 for less than one hundred and seventy-tive dollars ($175); yiQ- 
 vided, that in cities and towns of this State, the population ot 
 which is less than twenty-tive thousand and more than five thou- 
 sand, the license shall be based on the quantity of s))ace devoted 
 to the spectators, to be calculated by the number of ^eats or 
 ordi/iary space t^r seats, as follows: 
 
 First class-When the number of seats or spaces exceeds 
 five linndred, the license shall be one hundred dollars, 81(H). 
 
 Second class -When the number of s-eats or spaces is less 
 than five hundred, the license shall be seventy-five dollars, $75. 
 
 In towns havinji" a population of five thousand or less, the 
 license shall be ten dollars lor each one thousand inhabitants, 
 to be paid by the p<M son, cnrporation, association or municipality 
 ■owninji" or coiitroUiii;^, to; rent or hire, the building' or buildings 
 in which said exhibitions are held ; that for any i)lace where 
 can can, clodoche or other similar female dancing' or sensation 
 Xierformance or statuary exhibitions are shown, or any other 
 fixed phice for theatrical, musical, minstrel, concert, dancing' or 
 variety performance, exhibitions, amusement or show, the license 
 shall 1)6 five thousand doUars, in cities with a population of n^ore 
 than tw<-iity-five thousand, and in c ties and towns with less 
 population the license shall be twenty-five hundred dollars, and 
 nothing in this paragraph sliall be construed as licensing or per- 
 mitting any performance which is prohibited by other laws, 
 ordinances, or police regulations. Provided, that nothing in 
 this section shall apply to any respectable and legitimate place 
 of business already paying a license under the provisions of this 
 act. where free concerts may be given for the entertainment of 
 guests by regularly organized orchestra only : and provided 
 further, that the provisions of this act shall not apply to private 
 or public concerts given in duly licensed halls, or at private 
 houses. Provided, that no museum, menagerie, circus or other 
 
 8
 
 114 LICENSES. 
 
 traveling show sball be permitted to make exhibitions within 
 the StMe, unless they have first paid a license, based on the 
 number of attaches, whether proprietors, performers or other 
 employes, as follows : 
 
 First class — When the number of said persons is one hun- 
 dred or more, the license shall be five hundred dollars, $500. 
 
 Second class — When the number of said persons is seventy- 
 five or more, and less than one hundred, the license shall be four 
 hundred dollars, |400. 
 
 Third class — When the number of said persons is filty or 
 more, and less than seventy-five, the license shall be three hun- 
 dred dollars, 8300. 
 
 Fourth class — When the number of said persons is thirty or 
 more, and less than fifty, the license shall be two hundred and 
 fifty dollars, $250. 
 
 Fifth class — When the number of said persons is twenty or 
 more, and less than thirty, the license shall be two hundred dol- 
 lars, $200. 
 
 Sixth class — When the number of said persons is ten or 
 more, and less than twenty, the license shall be one hundred 
 and fifty dollars, $150. 
 
 Seventh class — When the number of said persons is five or 
 more, and less than ten, the license shall be one hundred dollars^ 
 $100. 
 
 Eighth class — When the number of said persons is four, the 
 license shall be seventy-five dollars, $75. 
 
 Ninth class — When the number of said persons is three, 
 the license shall be fifty dollars, $50. 
 
 Tenth class — When the number of persons is two, the license 
 shall be forty dollars, $40. 
 
 Eleventh class— When the number is one, the license shall 
 be thirty dollars, $30. 
 
 That for every hall where balls or entertainments, not above 
 provided for, are given, the classification for license shall be as.
 
 LICENSES. 115 
 
 in the first part of this section ; but tlieir prices shall only be 
 one fourth of those provided for in Section 10; provided, this 
 shall not apply to balls by private parties, or for charitable pur- 
 poses. 
 
 That for each person, carrying on the business or calling of 
 selling or dealing in railroad or steamship tickets, whether said 
 tickets are sold on the streets, in the office of the company he 
 represents, or that of any other companj^ shall pay an annual 
 license graded upon the number of companies he represents, 
 to wit: One company, twenty five dollars, $25; two companies, 
 forty dollars, $40 ; three or more companies, fifty dollars, |oO. 
 
 That each and every peddler or hawker, other than peddlers 
 of fruit, vegetables, oj^sters, poultry or eggs shall pay an annual 
 license, graded as follows: 
 
 When traveling on foot, ten dollars, $10, 
 
 When traveling on horseback, twenty-five dollars, $35. 
 
 When traveling in a one-horse vehicle, forty dollars, $10. 
 
 When traveling in a two-horse vehicle, seventy five dollars, 
 $75. 
 
 When travelino- on any kind of water craft, two hundred, 
 dollars, $200. 
 
 Provided, that any hawker or peddler, whose entire stock, 
 in pack, or at some other place in the State, does not exceed in 
 valne ten ($10) dollars, shall not be required to pay any license. 
 
 And provided further, that no person shall be allowed to 
 sell goods as the clerk or clerks of a peddler or hawker, but that 
 he or they must pay a license in his or their own name, but that 
 this proviso shall not apply to water craft. 
 
 And provided further, that all parochial or municipal execu- 
 tive officers are hereby empowered and directed to cause all 
 peddlers or hawkers to exhibit their State licenses, and the said 
 peddlers or hawkers failing to produce or exhibit the same, the 
 said officers are directed and empowered by this act to seize 
 said stock or merchandise and turn same over to any court of
 
 116 LI KNSES 
 
 comiteteiit jurisdictiou, with due iuforinatioii as to the violation 
 of tins act. 
 
 Provided further, that said executive officers shall be enti- 
 tled to receive as fees the sum of ten ($10) dollars in each and 
 every case from any peddler oi- hawker, clerk or clerks employed 
 by said peddler or hawker when peddling without a license in 
 violation of tl)is hiw ; the said lunount of ten ($10) dollais to be 
 recovered before any court of competent jurisdictiou, out of the 
 goods so seized, 
 
 Piovided further, that no license shall be issued to any 
 peddler or hawker for less than the lull rate for the current year. 
 S. l(t, Act 78, 1896. 
 
 Sec. IGl. [Sustenance and Refreshment.] — That for every 
 business of keeping a hotel, where lodging and eating are com- 
 bined, the license shall be based on the number of furnished 
 lodging rooms for guests, as folli>ws, viz : 
 
 First class — When said rooms are in number three hundred 
 or more, the license shall be six hundred dollars, $(jO(>. 
 
 Second class — When said rooms are in number two hundred 
 and twenty-five or more, and less than three hundred, the license 
 shall be five hundred dollars, $500. 
 
 Third class — When said rooms are in number one hundred 
 and fifty or more, and less than two hundred*and twenty-five, 
 the license shall be three hundred hnd seventy five dollars, $37."') 
 
 Fourth class — When said rooms are in number seventy fiv<- 
 or niore, and less than one hundred and fifty, the license shall 
 be three hundred dollars, $300. 
 
 Fifth class — When said rooms are in number forty-five or 
 more, and less than seventy-five, the license shall be two hun- 
 dred dollars, $200. 
 
 Sixth class — When said rooms are in number thirty or more, 
 and less than forty-five, the license shall be one hundred and 
 fifty dollars, $150.
 
 LICENSES. 117 
 
 Seventh class — When said rooms are in number fifteen or 
 more, and less than thirty, the license shall be one iinndred dol- 
 lars, $l(iO. 
 
 Ei.^hth class — When said rooms are in number twelve or 
 more, and less than Hfteen, the license shall be seventy-flve dol- 
 lars, $75. 
 
 Ninth class — When said ro ms are in number nine or niore, 
 and less than twelve, the license shall be fifty dnlhir , 8.jO. 
 
 Tenth class — Wheu said rooms are in number six or more, 
 and less than nine, the license shall be forty dollars, 140. 
 
 Provided, that no person who keeps a boarding-house, in 
 connection with schools or colleges for the accommodation of 
 students and employees thereof, sh.dl uay any license as board- 
 ing-house. 
 
 Provided further, that no license sliall be required when the 
 number of said rooms is less tlian provided for in class ten ; that 
 for every business of lodging alone, the license shall be esti- 
 mated ou the same basis as for hotels, but graduated at one-half 
 rates; provided, that boarding-houses pay sixty per cent of the 
 rates of hotels. 
 
 Tliat for everj^ business of bar-room, cabaret, coffee-house, 
 cafe, beer saloon, liquor exchange, driuking saloon, grogshop, 
 beer-house, beer-garden, or other place where anything to be 
 drunk or eaten on the premises is sold directly or indirectly, the 
 license shall be based on the annual gross receipts of said busi- 
 ness, as follows, viz: That for this busines there shall be one 
 extra class. 
 
 Class A — \yheu said gross annual receipts are fifty thousand 
 dollars (150,00 ) or more, for which the license shall be fifteen 
 hundred dollars, $1500. 
 
 First class — Wheu said gross annual receipts are thirty- 
 seven thousand dollars ($87,000) or more, and less than fifty 
 thousand dollars, the license shall be one thousand dollars. $l(i00. 
 
 Second class — When said gross annual receipts are twenty- 
 five thousand dollars ($25,000) or more, and less than thirty-
 
 118 LICENSES. 
 
 seven thousuud five huudred dollars, the license shall be eight 
 liuudred dollars, $800. 
 
 Third class — When said gross annnal receipts are twenty 
 thousand dollars (120,000) or more, and less than twenty-five 
 thousand dollars, the license shall be six hundred dollars, $600. 
 
 Fourth class — When said gross annual receipts are fifteen 
 thousand dollars ($15,000) or more, and less than twenty thou- 
 sand dollars, the license shall be five hundred dollars, 1500. 
 
 Fifth class — When said gross annual recipts are ten thou- 
 sand dollars ($10,000) or more, and less than fifteen thousand 
 dollars, the license shall be four hundred dollars, $400. 
 
 Sixth class — When said gross annual receipts are seven 
 thousand five hundred dollars ($7,500) or more, or less than ten 
 thousand dollars, the license shall be three huudred dollars, 
 $300. 
 
 Seventh class — When saia gross annual receipts are five 
 thousand dollars ($5,0u0) or more, or less than seven thousand 
 five hundred dollars ($7,500), the license shall be two hundred 
 dollars, $200. 
 
 Eighth class — When said gross annual receipts are three 
 three thousand dollars ($3,000) or more, aud less than five thou- 
 sand dollars ($5,000) the license shall be one hundred dollars, 
 $100. 
 
 Provided, that no license shall be charged for selling refresh- 
 ments for charitable or religious purposes; provided, that no 
 establishment selling or giving away, or otherwise disposing of 
 any spirits, wines, alcoholic or malt liquors in less quantities 
 than one pint shall pay less than one huudred dollars ($100) ; 
 provided further, that when auy kind of business provided for 
 m this section shall be combined with auy other business pro- 
 vided for in Section 10, the same classification shall be made as 
 prescribed in this section ; but the price of the licenses shall be 
 equal to the license required for each business separately.
 
 LICENSES. 119 
 
 That for the business of keeping billiard tables, pigeon hole, 
 Jenny Lind, pool or bagatelle tables, and ten-pin alleys, from 
 which revenue is derived, a license of ten dollars (810) for each 
 €uch table or alley shall be paid in addition to any other license 
 due by the establishment in which said tables or alleys may be 
 situated. 
 
 Provided, that all persons, association of persons or busi- 
 ness firms and corporations engaged in the sale of soda water, 
 mead, confections, cakes, etc., exclusively shall be rated as fol- 
 lows: 
 
 First class — When the gross sales are ten thousand dollars 
 or in excess of that amount, the license shall be fifty dollars, S50. 
 
 Second class — When the gross sales are eight thousand dol- 
 lars or more, and less than ten thousand dollars, the license 
 shall be forty dollars, $40. 
 
 Third class — When the gross sales are six thousand dollars 
 or more, and under eight thousand dollars, the license shall be 
 thirty dollars, $30. 
 
 Fourth class — When the gross sales are four thousand dol- 
 lars or more, and under six thousand dollars, the license shall 
 be twenty dollars, $20. 
 
 Fifth class — When the gross sales are three thousand dol- 
 lars or more, and under four thousand dollars, the license shall 
 be fifteen dollars, $15. 
 
 Sixth class — When the gross sales are less than three thou- 
 sand dollars, and more than two thousand dollars ($2000), the 
 license shall be ten dollars, $10. 
 
 Seventh class — When the gross sales are less than two thou- 
 sand dollars ($2000), the license shall be five dollars, $5. 
 
 Provided, that this provision shall not apply to places doing 
 the business herein named where alcoholic, vinous or malt 
 liquors are sold. 
 
 Provided further, that druggists, etc., selling soda water, 
 mead, etc., shall be required to take out a license under this 
 act. S. 11, Act 150, 1890.
 
 120 LICENSES 
 
 Sec, 1()2. [Professional and Personal Occupation.] — That tbe 
 anuiial license for tlie kinds of business Iiereinufttr named, shall 
 be graduated in thirteen classes, as follows, viz : 
 
 That for every individual or company carrying on the pro- 
 fession or business agency for steamboats, draying, trucking, 
 keeping cabs, carriages, hacks or horses for hire, undertakers, 
 owners or lessees of toll bridges and ferries, master builders, 
 stevedores and mechanics who employ assistance, the license 
 for said profession or occupation — 
 
 First class- When said gross annual receipts a^e twenty 
 thousand dollars or more, the license shall be one hundred and 
 twenty dollars, IlL'O. 
 
 Second class—When said gross annual receipts are sixteen 
 thousand dollars or more, and less than twenty thousand dol- 
 lars, the license shall be one hundred and tive dollars, $105, 
 
 Third class — When said gross annual receipts are twelve 
 thousand dollars or more, and less than sixteen thousand dollars^ 
 the license shall be ninety-iive dollars, $95. 
 
 Fourth class-" When the said gross annual receipts are ten 
 thousand dollars or more, and less than twelve thousand dollars, 
 the license shall be eighty dollars, $80. 
 
 Fifth class-"When said gross annual receipts are eight thou- 
 sand dollars or more, and less than ten thousand dollars, the 
 license shall be seventy dollars, $70. 
 
 Sixth class---Wheu said gross annual receipts are six thou- 
 sand dollars or more, and less than eight thousand dollars, the 
 license shall be sixty dollars, $G0. 
 
 Seventh class-- When said gross annual receipts are five 
 thousand dollars or more, and less than six thousand dollais, 
 the license shall be fifty dollars, $50, 
 
 Eighth class---When said gross annual receipts are four 
 thousand dollars or more, and less than five thousand dollars, 
 the license shall be forty dollars, $40.
 
 LICENSKS. 1-il 
 
 Niutli cIass--Wi (Ml said gross annual receipts are tbree 
 tbonsand dollars or more, and less than four tlionsai.d dollars, 
 the license sball be thirty dollars, $30. 
 
 Tenth (;Iass---When siid gross annnal receipts are two thou 
 sand dollars or more, and less than tbree thousand dollars, tbe 
 license shall be twenty-five dollars, "^25. 
 
 Eleventh class -When said gross annual receipts are one 
 tbousand dollars or more, and less than two tboasand dollars, 
 tbe licence shall be twenty dollars, $20. 
 
 Twelfth class- -When tbe said gross annual receipts are 
 seven hundred and di'ty dollars or more, and less tban one tbou- 
 sand dollars, the lice se sball be fifteen dollars, $15. 
 
 Tbirte'inth class -When tbe said gross annual receipts are 
 less than seven hundieil and fifty dollars, tbe license sball be 
 four dollars, $4. 
 
 That every individual or individuals carrying on the busi- 
 ness oi- jirofession of physician, attorney at-law, editor, dentist, 
 oculist, i)botographer, by whom any articles are sold or dealt in 
 other than tbe simple photographs of various kinds taken by 
 himself, agency for publications, freight, ticket, claims, patent 
 rights, and all other business not herein provided lor shall be 
 graded the same as above set forth, but the license shall be one- 
 half ot those established by this section, and ])rovided no license 
 shall be issued hereunder for less tban five dollars, $5. S. 12, 
 Act 150, 1890. 
 
 Sec. 163. [Traveling Agents.] — That all traveling vendors 
 of stoves, lightning rods and clocks, shall pay a license annually 
 of two hundred dollars ($200) in each parish ot the State. S. 13, 
 Act 150, 1890. 
 
 Sec. 101. [Municipal or Parochial Corporations Authorized to 
 Impose License Tax.j — That any municipal or parochial corpora- 
 tion in the State shall have the right to impose a fair and equita- 
 ble license tax on any business occupation or profession herein 
 provided for; provided, that all such license tax sball be graded. 
 S. 14, Act 150, 1890.
 
 122 T.ICENSE.S_. 
 
 Sec. 165. [Separate License.]— That when any two or more 
 kinds of business are combined except as herein expressly pro- 
 vided for, there shall be a separate license required for each 
 kind of business. S. 15, Act 150, 1890. 
 
 Sec. 166. [Annual Receipts to Form Basis of Licanse.]— That 
 the annual receipts, capital, sales and premium in this act, refer- 
 red to as a basis of license, are those for the year for which the 
 license is granted; the standard for their estimation shall be^/riwrn 
 facie of the preceding year if the business has been conducted 
 previously by the same party or parties to whom they claim to be 
 successors. If the firm or company be new the amount or gross 
 sales for the first two months shall be considered the basis, and 
 six times that amount shall be estimated as the annual receipts 
 of such business; provided, that any person commencing busi- 
 ness after the first of July, shall pay one half of the above rates. 
 S. 16, Act 150, 1890. 
 
 Sec. 167. [Basis of License Determined by Sworn Statements.] 
 That the business of the previous year, as also the actual con- 
 dition and results of business of the current vear, for new firms, 
 associations or corporations, for the purpose of calculating- 
 licenses, shall be ascertained by the tax collector in the sworn 
 statement of the person or persons in interest, his or their duly 
 authorized agent or officer, made before the tax collector or his 
 deputy, provided, that if the tax collector be not satisfied with 
 the said sworn statement, he shall traverse the same bj/ a rule, 
 taken in proper court, as provided in the Constitution, which 
 rule shall be tried summarily, whether an answer be thereto 
 filed or not. On the trial of said rule, the books and written 
 entries and memoranda of said person or persons, firms, compa- 
 nies, corporations or parties, shall be brought into court, nnd 
 subjected to the iu'*pection and examination of the court, the 
 officer who took the rule, and such experts as he may employ or 
 the court may appoint; provided, that this insi)ection shall not 
 be construed as entitling the defendant to introduce in evidence 
 said books and documents any more than he would have been
 
 LICENSES. 123 
 
 vritbout such inspection ; provided, also, thao the license shall 
 issue in accordance with the said sworn statement, notwith- 
 sranding the prospect or pendency of the rule, and the final 
 ratification shall be made as ordered by the court. S. 17, A. 150, 
 1890. 
 
 Sec:. 168. [Proceedings Against Persons Doing Business With- 
 out License.] — That if any business shall be conducted without a 
 license, in case herein provided, the oflicer whose duty it is 
 to issue licenses, shall, through the attorney herein provided 
 for on motion in the proi)er courts as provided in the Con- 
 stitution, and which shall be without deposit or advance 
 €Ost, take a rule on the party or parties doing- such business, to 
 show cause on the fifth day, exclusive of holidays after the 
 service thereof, which may be tried out of term times and in 
 chambers, and shall always be tried by preference, why said 
 party or parties should not pay the amount of the license claimed 
 and penalties, or be ordered to cease from further pursuits of 
 said business until after having obtained a license; and in case 
 said rule is made absolute, the order thereon rendered shall be 
 considered a judgment in lavor of the State, for the amount 
 decreed to be due by the defendant for license and penalty and 
 costs heretofore and hereinafter provided for, and shall be 
 executed in the same manner as other judgments, and every 
 violation of the order of the court shall be considered as a con- 
 tempt thereof, and ijunislied according to law. 
 
 It is hereby expressly provided that each person, associa- 
 tion of persons, business firm or corporation, required to take 
 out a license under this act, shall be required to post the same 
 in a conspicuous place, in his or their place of business under a 
 penalty of not less than ten nor more than one hundred dollars, 
 recoverable by the tax collector, before any court of competent 
 jurisdiction; and it shall be the duty of the several tax collect- 
 ors, throughout the State, to visit in person or by deputies, the 
 several places of business herein mentioned, and ascertain that 
 the provisions of this section are strictly carried out. S. 18, 
 Act 150, 1830.
 
 124 LICENSES. 
 
 Sec. I go. [The Dnly Legal Form of Licence is that Issued by 
 the Auditor ] — Tliat tlie only legal evidence that a license has 
 been paid sh 11 be the aiipropriate form of license issued by the 
 Auditor of Public Accounts, and no receipts issued by a tax 
 collector in place of the license itself shall be valid, and this- 
 clause shall. be construed to prevent the tax collector from issu- 
 ing a receipt, in lieu of the a])propriate form, to any person,, 
 association of persons, or business corporations: provided, that 
 nothing herein contained shall be construed as to exclude oral 
 evidence ot lost or destroyed licenses. S. 19, Act 150, 18!lO. 
 
 Sec. 170. [Record Book of Sworn Statements to be Kept by- 
 Tax Collectors.] — That the ex officio tax collectors and tax collect- 
 ors throughout the State (ttie parish of Orleans included), shall 
 prepare and keep a book in which they shall record or lile the 
 statements made uiuleroathof all persons, association of per- 
 sons, business firms or corporation, who may apply for license 
 to pursue any trade, profession, vocation, calling or business 
 under this act. S. 20, Act aO, 1890. 
 
 Sec. 171. [Tax Collector Shall Administer Oath to Applicants 
 for License.] — That the tax collectors and ex-otficio tax collectors 
 charged with the collection of taxes, are hereby empowered aud 
 required to administer oath to any person, president or proper 
 officer, or agent of any association of persons, business firms or 
 corporations, applying for license under this act; aud any tax 
 collector or ex-ofticio tax collector as aforesaid, or any notary 
 public or other officer of the State empowered to administer 
 oaths, who shall sign any jurat or certify to the correctness of 
 any oath without administering the said oath in person to the 
 applicant, shall be deemed guilty of a misdemeanor, and on 
 conviction be dealt with in accordance with existing laws, 
 relative to the dismissal from office of such several officers^ 
 aud in addition to which they shall be subject to a fine of not 
 less than one hundred dollars, nor more than one thousand 
 dollars. That when the oath is taken before the collector 
 no charge shall be made for the same. Any false swear-
 
 LICENSES 125 
 
 ii\g as to the gross receipts of any i)ersou or |)ersoiis, or corpora- 
 tions, thiough their president or })roper olirtcer, oi agent applying 
 for license, shall constitute the crime of perjury, to be punished 
 as directed by existing criminal laws of the State. S lM, Ai-t 
 150, 180 •. 
 
 Sec. 17-!. [License Register.] — Tii it the tux (Collectors and 
 •ex-officio tax collectors are lieicbs required to keep a license 
 register, in which they shall <• ter the n:inies of every pcrsim, 
 association of persons, business tirms or corporations, with the 
 trade, i)rofessio , vocation, calling or business jinrsued, the class 
 and graduation of the same, the amount of tbe license thereou 
 and the date of the collection or payment thereof. On the 3lst 
 •day of De ember of each and e\ery year the said tax collectors 
 shall make and forward to the Auditor of Puhln; Accounts a full 
 and comi)lete transcript of said license register, a copy of which 
 transcript the Auditor of Public Accounts shall lay before the 
 General Assembly at its regular session of each year, and shall 
 file the same in his ofQce tor his future reference or use. S. 22, 
 Act 150, 1890. 
 
 Sec. 173, [Penalty for Violating Provisions of this Act.] — 
 That the tax collector and ex-officio tax collector violating any 
 •of the provisions of this act, or who shall wilfully rate any per- 
 son, association of persons, or business firms and corporations, 
 at a less graduation than the law contemplates, or who shall 
 issue to any said persons, association of persons or business 
 firms and corporations, a license for a less sum than that corre- 
 sponding with their graduation, shall be deemed guilty of a 
 misdemeanor in office, and shall on conviction before a com- ' 
 perent authority, be summarily dismissed therefrom. S. 23, Act 
 150, 1890. 
 
 Sec. 174. [Attorney to Assist Tax Collector in Collection of 
 Licenses.] — That the Governor of the State shall designate 
 for each parish, including the parish of Orleans, an attor- 
 ney at law, whose duty it shall be to aid the tax col- 
 lector or ex-officio tax collector in the parish for which he
 
 126 LICENSES. 
 
 is api»ointed in the collectiou of tlie State and parisli licenses 
 provided for by this act, and npon all licenses and penalties 
 collected through the agency of said attorney, the delinquent 
 owing- the license shall pay a commission to liim of ten 
 per centum, calculating same upon the aggregate amount of 
 license and penalties so collected and paid over to the tax col- 
 lector. The said attorney shall receive no other compensation. 
 The attorney so appointed shall serve during good behavior, 
 and shall be liable to be summarily removed by the Governor 
 for good and sufficient cause. It shall be the duty of the district 
 attorneys of the country paiishes to represent the tax collectors 
 of said parishes in the collection of delinquent licenses in case 
 no attorney shall accept such ai^pointment or in case the attor- 
 ney so appointed refuses to act. 
 
 On the first day of March of each year the tax collector or 
 ex-oflficio tax collector shall deliver to the attorneys herein pro- 
 vided for, a complete list of all delinquent license payers^ 
 together with their location and kind of business, and the attor- 
 ney shall immediately proceed to collect same in accordance 
 with this act, and if not collected within thirty days from the 
 date of delivery of the lists of the collector of taxes or ex-officia 
 collector of taxes, it shall be the duty of said attorneys to render 
 a written report giving the reasons for non collection to the col- 
 lectors, whose duty it shall be to forward such report to the 
 Auditor of Public Accounts. Provided, that the attorneys 
 herein provided for, clerks of court, sheriffs, constables or other 
 officers, shall receive no compensation, commission, salary^ 
 docket fee or fees for services rendered in any suit or action for 
 the collection of licenses under the provisions of this act in which 
 the said tax collector or ex-ofiBcio tax collector has failed to 
 obtain full and complete satisfaction and payment of any judg- 
 ment in favor of the State of Louisiana ; and provided further, 
 that said attorneys, clerks of court, sheriffs, constables or other 
 officers shall receive no compensation in any license suit for 
 services rendered in which judgment has been rendered against
 
 LICENSES. 127 
 
 said tax collector or ex officio tax collector of State of Louisiana. 
 S. 1, Act 106, 1891. 
 
 Sec. 175. [Penalty for Failure to Enforce Procuring of License.] 
 That if any tax collector or officer, whose business it is to issue 
 State licenses, shall through incompetency, negligence, or fault 
 on his part, fail to enforce the procuring and rectifying thereof 
 by persons required to have them, he shall be responsible on his 
 bond for all (himages to the State arising therefrom. S. 25, 
 Act 150, 1890. 
 
 Sec. 176. [Interest on Delinquent Licenses ] — That all unpaid 
 licenses shall bear interest at the rate of two per cent per 
 month from the first day of ^ arch, and the payment thereon 
 shall he secured by first privilege in favor of the 6tate upon 
 the property, movable or immovable, of the delinquent owing 
 the license, and the tax collector or ex officio tax collector shall 
 collect said license and interest in the manner provided by 
 existing laws. S. 2, Act 100, 1894. 
 
 Sec. 177. [Gross Receipts to Form Basis of License.] — That all 
 gross receipts derived from any mercantile business or occupa- 
 tion whatsoever, as hereinbefore provided, whether earned 
 within or without the State, sh>ill form the proper basis upon 
 whicli all licenses shall be assessed and collected by tax col- 
 lectors. S. 27, Act 150, 1890. 
 
 Sec 1 78- [Persons Having More Than One Place of Business ] 
 That a person, firm or company, having more than one place of 
 business, shall pay a separate license for each place of business. 
 S. 28, Act 150, 1890. 
 
 Sec. 179. [Repealing Clause.] — That all laws or parts of laws 
 in conflict with this act are hereby repealed. S. 29, Act 150, 
 1890.
 
 .2Ps.:eFE:NiDix. 
 
 Extracts From Decisioks — Supreme Court 
 
 I'aitiiersbip property should be assesse 1 under the lirui 
 name. 35 A., 952. 
 
 Land held in indi vision must be assessed aec.'ordinji' to the 
 title, and only the undivided interests of the joint owners, and 
 not any definite part w stipulated nundjer of aeres, ean be 
 legally assessed as the i)roperty ofone ot them. 33. A., 1155. 
 
 Assessment of wife's separate pnipertv under her husband's 
 name is void. 32 A., 024. 
 
 After divorce, assessment siionhl be made in tiie lady's 
 maiden name, in which siie acquit e<l tiie pj()[>erty and recorded 
 her title thereto. 3S A., 400 
 
 After death of the owne: propeity sliould be assessed to 
 the estate or succession, and when lu'irs are [xir in possession 
 should be assessed to the heirs ot' deceased jx-rson, 33. A., 554. 
 
 Prior application to P>oard of Review is an indispensable 
 condition precedent to the ri;iht to sue for reduction of assess- 
 ment. 39 A., 413. 
 
 The description of urban property, required for assessment 
 purposes, may be made by reference to the plan of the city, town 
 or village, where there exits any; otherwise the property must 
 be designated by the boundaries ot the streets within which it 
 is situated, giving in all cases the dimensions and mentioning 
 the name of the street on which it fronts. 34 A., 259. 
 
 Coal brought from Pennsylvania to New Orleans for sale 
 can legally be taxed by the State of Louisiana. 33 A., 843.
 
 EXTKACTS FROM DECISIONS— SUPREME COURT. 129 
 
 Au assessment of property in the uame of L. H. Stafford, or 
 ■of L. A. Stafford, is not an assessment in the name of the owner, 
 when L. H. Stafford never was owner and when L. A. Stafford 
 had been dead for ten years; when tbe property had been 
 vested in his snccession, and when that fact had been formally 
 notified to the proper officers and was ascertainable from the 
 archives of their own offices. 
 
 A notice of the tax collector addressed to "B. S. Lee, agent 
 of L. H. Stafford," is not a notice to the succession of L. A. Staf- 
 ford," or to an agent of said succession. 
 
 A seizure of property as ''the property of L. A. Stafford" is 
 no seizure as against the succession of L. A. Stafford; and the^ 
 recording of such seizure is not the recording of a seizure against 
 said succession. 
 
 A transfer of the right, title and interest of L. A. Stafford 
 in property ten years after his death operates no divestiture of 
 the title of his succession. 
 
 A sale of property belon.uing to the succession of L. A. Staf- 
 ford as the property of L. A. Stafford, and for taxes due by L. A. 
 Stafford as owner, is inoi)eraTive against said succession. 33 A., 
 
 The notice to be gi\ en by the tax collector to the owner or 
 agent and the return to be made by the latter in assesment 
 proceedings are acts required to be done but once, and when 
 once validly performed have their full effect without regard to 
 the subsequent changes of ownership. Therefore, if the owner 
 dies after said notice and return it is proper for the assessors to 
 put on the rolls, instead of his name, that of his succession; 
 33 A., .")54. 
 
 Goods sent from one State to another are not lawful objects 
 of taxation while they are in transit between the place of origin 
 and the place of destination. Goods thus sent cease to be in 
 transit and can be subjected to taxation the moment they reach 
 their place of destination. 40 A., 226. 
 
 9
 
 130 EXTRACTS FKOM DECISIONS— SUPREME COURT. 
 
 Art. 211 ot the Coustitutiou which provides that "taxes on 
 inovabh^. property shall be collected iu the year in which the 
 assessment is made" cannot be construed as implying a prohibi- 
 tion from attempting- to collect such taxes during the following 
 or in a subsequent year. 42 A., 374:. 
 
 When property has been assessed t<5 two different persons 
 for the same year, a payment of the taxes by either will defeat 
 the power of the tax collector to sell. It matters not that the 
 party making the payment is not the true owner. 42 A., 853. 
 
 When there is a title ot record in the archives of a parish it 
 is no part of the assessor's official duty to call in question the 
 verity of that title and go back to a former title. 47 A., 5. 
 
 The shares of tlie capital stock of a manufacturing corpora- 
 tion, when held an«i ov.ned by an insurance company, are tax- 
 able as being part of its assets, notwithstanding the capital, 
 machinery a'd otl'ier property of said nmnufacturing corporation 
 are exempt from taxation by constitutional provision. 47 A., 
 14!>S. 
 
 The i>olice jury, acting as a board of revicvvers, cannot, by 
 ordinance, reduce the percentage of the assessment for the year, 
 by wards or otherwise. They can levy such a certnin percentum 
 on the total afisessmeiit as, in their view, may be necessary to 
 defray the i)ar()chial expenses; but they cannot reduce to the 
 standard of parochial necessities. 39 A., 530. 
 
 la the assessment of the shares of a bank, where capital is 
 rtprt'.>ented by stock, it is immaterial whether the capital was 
 or vr;!s not invested in United States bonds niid State bonds, 
 aithoijgh, as a rule, the same be, themselves, exempt from taxa- 
 tion. 
 
 The words "are exempt property," found in Section 27 of 
 Act 97 of 1880, relating to deductions from the amount of taxes 
 assessed to such shares, do not apply to United States bonds, or 
 to State bonds, in which the capital of a bank, State or i^ational, 
 represented by shares, has been invested. 41 A., 181.
 
 EXTRACTS FROM DECISIONS— SUPREME COl'RT. 131 
 
 The actual casli value of property is the constitutional basis 
 of its taxation. The actual cash value of real or personal i^rop- 
 ertj' is the price it would sell for cash, in the ordinary course of 
 business, free trom all incumbrances, otherwise than at forced 
 sale. 41 A., 1150. 
 
 The powers of the board of reviewers, created by Sees. 22 
 and 23 of Act No. 106 of 1890, are quasi ■Judicial in character and 
 must be exercised in the manner indicated by law. 
 
 In the matter of the correction of the assessments of indi- 
 vidual citizens or corporation.-, the board of reviewers is author- 
 ized to take action only upon a special opposition made by the 
 party alleging himself to be aggrieved, and for the purposes of 
 such a contest before the board a sworn declaration of the tax- 
 payer, such as is required bj^ Sec. 10 of Act Ko. 100 of 1890, is 
 essentially necessary. Ex re?. Johnson vs. Tax Collector, 39 
 A., 538. 
 
 An assessor called on by the board of reviewers to revise 
 his rolls, has the right to call in question the fact whether the 
 board in making alterations therein had acted under the circum- 
 stances which the law required to exist as conditions of its 
 taking action, though he be not authorized to dispute their con- 
 clusions of fact when acting within their statutory jurisdiction, 
 48 A., 1350. 
 
 A tax sale of property in its entirety, composed of distinct 
 portions acquired under separate titles, will not be sustained if 
 it is reasonably certain a smaller portion could have been sold 
 for enough to pay unpaid taxes, interest and costs. 
 
 The constitutional requirement that the tax collector shall 
 sell at the tax sale the least quantity of the property that will 
 bring the unpaid taxes, is not fulfilled by the statement that 
 he offers any portion that any one will buy; the offer should be 
 of a x>ortion specific as to quantity and location, so that the 
 purchaser may know what he buys and that delivery may be 
 made. 47 A., 1294.
 
 132 EXTKACTS FEOM DECISIONS— SUPKEME COURT. 
 
 The former owner of property, sold by the tax collector, can- 
 not complain of the iuvsufficiency of the description of the prop- 
 erty in the advertisement of sale, Tvhen the defective description 
 is that given by the owner himself, or his agent, in his return to 
 the assessor. And parties whose title is purely derivative from 
 said former owner have no better right to raise the objection. 
 33 A., 554. 
 
 A sale of property to pay State taxes will not cancel or 
 release either State or city taxes of a subsequent year. 31 A.,. 
 471. 
 
 A sale of property against which liens, privileges and mort- 
 gages exist, and are recorded in favor of the State for taxes or 
 licenses, remain undisturbed thereby, and are not extinguished 
 against the property and not transferred to the proceeds of sale. 
 This is true whether it be a judicial sale or extra-judicial. 39' 
 A., 47. 
 
 An unknown owner of assessed immovable property is one? 
 who has no agent to represent him, and whose place of business,, 
 residence and postoffice address are not known. 45 A., 594. 
 
 An assessment which does not contain a description suffi- 
 cient to identify the property assessed is illegal and void. 
 
 The object of a description is to enable the owner to ascer- 
 tain from the list itself that the tax charged against him has 
 been assessed upon his land and not upon that of a stranger. 
 45 A., 1370. 
 
 It appearing that in previous years the property had not 
 been assessed to any one, and not being able to obtain from the 
 conveyance records of the parish wherein the same is situated, 
 or by inquiry of the adjacent property owners, who is the pro- 
 prietor thereof, it is permissible for the assessor to list it as that 
 of an unknown owner. 45 A., 485. 
 
 Newspaper publishers are exempt from license taxation by 
 Art. 206, Constitution. 42 A., 5G1.
 
 KXTKACTS FROM DECISIONS— SUPREME COTRT. 138 
 
 One who prints billheads, orders and other forms for com- 
 luercial purposes on pai)er bought by him, and who] cuts and 
 folds the paper into shapes for such purposes, as will serve lor 
 ledgers and commercial books, is not a manufacturer of sta- 
 tionery, entitled to exemption from taxation. 47 A., 276. 
 
 Capital and machinery employed in the manufacture of illu- 
 minating gas for street lighting is not exemjjt from taxation. 
 47 A., 65. 
 
 A person or corporation engaged in the manufacture of new 
 articles of commerce, such as crackers, fancy soap and Italian 
 paste is exempt from a license tax. 47 A., 160. 
 
 The machinery and property employed in making barrels, 
 from material already prepared, is not exempt from taxation. 
 47 A., 1314. 
 
 When a mechanic is employed to do a particular piece of 
 
 work — for instance to do the carpenter's work on a house, or to 
 
 plaster or to paint the same, and he works at his trade and 
 
 employs others to assist him in his work, he is exempt from the 
 
 license tax. But when he undertakes to build houses generally 
 
 » 
 and superintends the work and performs only such mechanical 
 
 labor on them as his pleasure may dictate, or to show or direct 
 those employed by him, he does not follow exclusively on the 
 the buildings, employing others to assist him, but he is a con- 
 tractor or master builder, employing others to do the work, 
 exclusive of his labor. 45 A., 44. 
 
 When a mechanic goes outside of his occupation and employs 
 others of a different pursuit, such as brickmasons, painters and 
 slaters, in the erection of buildings, his business is that of con- 
 tractor and he is not exempted under Art. 200 of tlif < Constitu- 
 tion. 45 A., 2ly. 
 
 A building contractor is not exempted from license because 
 in connection with his business as contractor, he does some 
 mechanical labor. 45 A.. 340.
 
 134 
 
 ESTK ^CTS FROM DECISIONS— SUPREME COURT. 
 
 Shingles, latlis, matched ceiling, dressed flooring, sidings, 
 pailings (dressed and headed), fencing, laths, mouldings, car 
 sidings cut to lengths, dressed finished mouldings, casing, 
 moulding, baseboards, are articles of wood, ready for immediate, 
 conA^enient and general use and exempt from taxation under 
 Art. 297 of the Constitution. 45 A., 454. 
 
 Articles of wood, such as planks, joists, sills, etc., which are 
 intended for parts of a particular structure are not such articles 
 as are intended for general, immediate and convenient use, each 
 complete in itself. 
 
 ^ 
 
 ^^ 
 
 ^aViefe|^,)^|i^^
 
 JU Louisiana^ Laws, 
 
 3296 statutes, etc. 
 A3 Comp ila tion of .. ^ 
 1897 laws to LTovide 
 
 a revenue for the 
 
 AA 000 562 375 6 
 
 state! of Louisi- 
 
 ana- 
 
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 HJ 
 3296 
 
 a3 
 1897 
 
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