674 LOUISIANA Tuesday after the first Monday of Novem- ber, and the vote is by ballot. No one con- victed of a heinous crime nor any defaulter in public funds can hold office, but no prop- erty qualification for office can be required. All officers, besides swearing to support the constitution and laws of the United States and of the state, and to discharge their duties faithfully, are required to make oath that they accept the civil and political equality of all men, and agree not to attempt to deprive any person or persons, on account of race, color, or previous condition, of any political or civil right, privilege, or immunity enjoyed by any other class of men. The militia consists of all able-bodied males between the ages of 18 and 45. The legislature is required to levy a poll tax of not exceeding $1 50 on every male in- habitant over 21 years of age, for school and charitable purposes. Amendments to the con- stitution must be proposed by two thirds of each house of the legislature, and subsequently ratified by the people. The present constitu- tion fixes the seat of government at New Or- leans, whence it cannot be removed jvithout a two-thirds vote of both houses of the legisla- ture. In Louisiana, unlike the other states, the civil and not the common law prevails. The code, of which the last revision was made in 1870, is based upon the Spanish law, which pre- vailed at the time of the cession to the United States, and upon the Code Napoleon. The separate property of a married woman cannot be sold by her husband, and she may administer it herself. All property acquired during mar- riage, the earnings of the joint or separate labor of husband and wife, and the revenues of the separate property of each, enter into com- munity, and are equally divided between them. The principal grounds of divorce are adultery, condemnation to infamous punishment, habit- ual intemperance, cruel treatment, abandon- ment, and any misconduct that renders living together insupportable. Treason, murder, rape, and arson committed in the night upon a dwell- ing are punishable with death. Other punish- ments are fines and imprisonment for various terms. The rate of interest in the absence of stip- ulation is 5 per cent., but as high as 8 per cent, may be collected by special agreement. Loui- siana is entitled to six representatives, and in common with the other states to two senators in congress, and has eight votes in the electoral college. The valuation of property as reported in the United States census was as follows : YEARS. ASSESSED VALrE. True value of real and per- sonal. Real estate. Personal. Total. 1350... I860'.. . 1S70... $280,704,988 191,343,376 $155,082,277 62,028,514 $435,787,265 253,371,890 $233,998,764 602,118,568 823,125,666 The diminution in value in the last decade is largely due to the emancipation of the slaves. The taxation not national in 1870 amounted to $7,060,722, of which $2,671,693 was state tax, $4,109,999 parish, and $279,030 town, city, &c. The public debt was $53,087,441, of which $25,021,734 ($22,560,233 bonded) was state debt, $1,326,635 ($847,526 bonded) parish, and $26,739,072 ($18,123,010 bonded) town, city, &c. The funded state debt in- cludes bonds to the amount of $993,500 held by the educational funds, $198,000 by the re- demption fund, $1,992,000 issued in payment of state subscription to railroad stock, $1,146,- 000 issued in aid of railroads and canals, and $4,838,933 lent to banks. The unfunded state debt includes $200,000 due the educational fund. The resources of the redemption fund amounted to $231,000. The taxable value of property in 1872 was $228,666,653 62, viz.: real estate, $180,108,225 83; live stock, $11,- 394,056; carriages and vehicles, $1,750,760; shares in vessels, $3,232,864; money lent or in possession, $1,871,463 60; capital invested in trade and commerce, $27,924,414 20; capi- tal stock of banks and other corporations not exempt from taxation, $1,305,274 99; house- told goods and tools beyond the exemption, $1,077,595. The valuation in 1873 was $224,- 238,519 06, of which $146,781,402 was the valuation of the city of New Orleans. The rate of taxation was $2 15 on $100, viz. : $1 15 for interest, $0 20 for schools, $0 40 for the general fund, and $0 40 for the construction and repair of levees. The receipts, according to the report of the auditor, for the year end- ing Dec. 31, 1873, were $4,016,690 04, of which $3,246,959 77 were from taxes on prop- erty and polls, $47,876 55 from the tax on the Louisiana state lottery company, &c., $37,- 615 91 from the redemption of lands forfeited for taxes, $451,802 80 from licenses on trades, occupations, and professions, and the duty on auction sales, $202,884 56 from profits in the purchase of general fund warrants, $7,000 from the lease of the state penitentiary, and the rest miscellaneous. The expenditures during the same period were $3,696,912 92, of which $1,020,995 53 were for reduction of and in- terest on the debt, $314,450 81 for compen- sation and contingent expenses of the general assembly, $94,987 75 for outstanding legis- lative vouchers or warrants, $283,710 72 for salaries of judges, $193,037 55 for salaries of other public officers and employees, $49,435 39 for contingent expenses of the several state departments, $13,616 66 for rent of public offices, $549,200 for construction and repair of levees, $50,000 for the support of the in- sane asylum, $37,500 of the deaf and dumb asylum, $18,750 of the blind asylum, $120,000 for the support and $15,000 for the repair of the charity hospital, $28,050 on account of the state university, $151,540 50 to the state printer, $100,000 for arming, equipping, and maintaining the militia, $294,582 71 for the support of free public schools, and the rest miscellaneous. The actual bonded debt of the state, Jan. 1, 1874, was $22,308,800 (including
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