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An Act to provide a revenue for the support of the Government of this State. 1847 164 (1847)

handle is hein.slavery/ssactsla0312 and id is 1 raw text is: 
164


           No. 223.]                  .  AN  ACT
                   To fix the time of holding the Supreme Court at Opelounsand Alexandria.
             Be it enacted by the Senate and House of Representatives of the State oJ
eessions of the Louisiana, in General Assembly convened, That hereafter the sessions
&tpreme Court of the Supreme Court shall commence   at Opelousas, onl the second
           Monday  in August, and at Alexandria on the first Monday in September,
                           [Signed]           PRESTON W. FARRAR,
                                        Speaker of the House of Representatives.
                           [Signed]              TRASIMON LANDRY,
                                  Lieutenant-Governor and President of the Senate.
            Approved 3d May,  1847.
                           [Signed]                  ISAAC JOHNSON,
                                             Governor  of the State of Louisiana.




           No. 224.]                     AN   ACT
                    To provide a revenue for the support of the Covernment of this State.
                                        ARTICLE 1.
                              RATE  ANt) OBIJEC'T OF TAXATION.
             SCTION'  1. Be  it enacted by the Senate and House of Representatives
           of the State of Louisiana, in General Assembly convened, That an annual
Annual ad va- ad valorem tax of' one sixth of one per centuin shall be levied, for the pi-.
loreml tax. pose of supporting the Government of this State, to pay the public debt,
           and promote  the public interest thereof, upon tite assessed cash value of
           the following
                                   OBJECTS  OF TAXATION.
             First, All lands and lots of ground lying within this State, owned or
Objects of tax. claimed by any person or corporation, whether patented or not, including
aston.     in the assessment thereof the value of all houses, fixtures, and improve.
           ments  of every kind ot value thereon, or affixed thereto, all machinery,
           neat cattle, horses and mules, when attached to and used on a plantation
           or farm.
             Second,  All slaves, fbr life or a tern of years, within this State.
             Third,  All horses, mares, geldings, mules, jacks, jennies, and neat
           cattle, when not attached and used oin a plantation or firm, and assessed
           in the value thereof:
             Fourth, All  carriages or vehicles, whether with two or four wheels,
           kept for pleasure use or hire.
             Fifth, Shares of stock or interest in steamboats, ships, brigs, schooners,
           and all other water crafts, whether at home or abroad.
              Sixth, All money loaned on interest.
              Seventh, All capital vested or employed each year in traffic, trade, mer-
           chandize, or in any kind  of cotnuerce.
              Eighth, The capital stock of all banks, and other corporations', doing
           business in this State, not expressly exempted  firoin taxation by their
           charters granted by  this State.

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