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An Act to establish an income tax. 1814 94 (1814.11)

handle is hein.slavery/ssactsla0071 and id is 1 raw text is: ( 94 2 AN ACT To establish an incone tax. Sc. 1. Be it enacted by the senate and house of refire. sentatives qf the statc of Louisiana in general assembly con. scned, That from and after the pt.ssing of this act every person residing or holding property in this .state, shall pay annually to the state, a trx of one dollar; on each hundred Income tax. dollars for the gross amount of the income or revenue de- rived from his property. capital stock and industry. SEC. .2. And be if further enacted, That the salaries and perquisites of all public officcrs in the service of this state, and also those of persons employed by, and receiving from Salaries subject any corporation a yearly salary shall, and the same are here- I the tax, by considered as taxable revenue, subjecting the individual enjoying the same, to the payment of the tax of one per cent. as established by the preceding section. SEc 3, And be itfurther enacted, That the rice and corn, and other produce that shall be raised by the proprietors Provisos, for their own use, or the use of their families or slaves, shall not be considered as a rovenue or an income and shall not be subject to taxation ; and the persons whose annual reve- nue or income shall not exceed one hundred dollars, are ex- cepted from the dispositions of the present act. SEC. 4. And be it further enacted, That in the year one thousand eight hundred and sinteen, and every year there- Declar- tions after the appraiser in the sevcral parishes when they make iall be made by their appraisements of property as now enjoined by law, shall ach person of the also enquire into the income or revenue, of every person re- mount of his in- siding in their respective parishes, and of those persons M:. holding or owning property therein, for the year preceding, and to this effect, they shall demand of every resident, ad of the agent of every non.resident, a declaration of each of the articles composing their revenuejn the said parishes, which declaration shall be inscribed in the columns to be ad; ed, to that effect, to the assessment roll of taxgble property; and this reverenue shall be estimated in ready money ac- cording to the prices current, by the said appraisers, toge- ther with th; proprieter or his agent, and the total amount of the said estimation, shall be inscribed in a column to be added to the assessment roll, and in case an individual should possess estates in- one, or several parishes, and exer- cise his industry or derive a benefit on his capital. stock, m another parish ; the declaration oi the revenue and perqui- sites of such an individual shall be made. in th. fnllowivg Declarations of manner, to wit : the deolaration of-his larkes, establish ments, n-residents, houses or other property, befor the appraisers of the parish- :c sh ax an

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