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An Act to amend an act entitled an act to provide a revenue for the support of the government of the State. 1848 35 (1848.12)

handle is hein.slavery/ssactsla0338 and id is 1 raw text is: To amend an act, entitled an act to provide a revenue for the support of tihe govern-
ment of thw State, approved on the third day of May, eighteen hundred and forty.
seven.
SIRCTrO 1st. Ie it enacted by the Senate and House of Representativea
of the State of Louisiana, in General Assembly conrened, That the first
Annutl ad ra- section of the act, entitled an act to provide a revenue for the support of'
ioans tax at the the government of the State, approved on the third day of May, eighteen
, Ofee1b eeno dred and forty-seven, be and the same is hereby amended and re.enacted
dollar,    as follows: Section Lit. Be it enacted, &c. &c. That an annual ad valorem
tax, at the rate of eleven cents on each hundred dollars, shall be levied for
the purpose of supporting the government of the State, to pay the public
debt, and promote the public interest thereof, upon the assessed cash value
of the following objects of taxation:
First. All lands and lots of ground lying within the State, owned or
of pouud. and claimed by any person or corporation, whether patented or not, including
ixtures.  in the assessment thereof; the value of all houses, fixtures and improvements
of every kind or value thereon, or affixed thereto; all machinery, neat cat-
tle, horses and mules, when attached to and used on a plantation or firm.
Stavel.     Second. All slaves for life or a term of years, within this State.
Third. All horses, mares, geldings, mules, jacks, jennies and neat cat.
gi    '' (; tIe, when not attached to and used on a plantation or thrm, and assessed in
jacksjenales and the value thereof
neat cattle.
cnoaes at  Fourth. All carriages or vehicles, whether with two or four wheels, kept
vehicles,  for pleasure, use, or hire.
Fifth. Shares of stock, or interest in steamboats, ships, brigs, schooners
Shares of stack
and inlermt ia and all other water craits, whether at home or abroad.
water cran.    Sixth. All money loaned on interest.
Mtoney loaned.
Capital vested  Seventh. All capital vested or employed each year in trafic, trade, mer-
inarne.  chandize, or any kind of commerce.
Stocks oflanks  Eighth. The capital stock (if all banks and other corporations doing
and other corpo. business in this State, not expressly exempted from taxation by their char-
atious.    ters granted by this State.
What othner Pn-  Ninth. The property of whatever kind, of all corporations over and above
'totheir capital stock, and all money and funds held by any such corporation,
antoin the in trust or on deposit, or hy persons in trust or no deposit for persons or
r      cti or - corporations, other than citizens or corporations of this State, and used in
trade of commerce for the benefit of such persons or corporations.
Sac. 2d. Be itfurther enacted, etc., That section third of the aforesaid
act, be hereby amended and ro.cnacted as follows:
AuRTCLc 'T'ueR.-Persons, trades, professions and occupations, subjecl to
taxation,
Section 3. Be it further enacted, 6c., That there shall be levied and
collected, an annual tax-
First. From each free white male inhabitant of this State over the age
*'atsion tu wof twcnty-one years, not attached to the army or navy of the United States,

No. 00.]

AN ACT

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