[Non-Sequitur]

You claim that ALL states and counties taxed personal property and then quote a Louisiana statute? That is your idea of scholarship? Why should I have expected any different?

[stand watie]

you REALLY should learn to read posts before you post! otherwise you look DUMB!

the LA Civil Code statute i quoted was PRECISELY because LA called slaves taxed "agricultual property of value", rather than taxable "personal property".

do i have to tell you that LA, alone of the 50 states, is the only one that is Civil Code (French-derived), rather than a combination of English common law and statutory law, thus frequently LA laws/statutes refer to similar items/thoughts/concepts somewhat differently than the other states?

for dixie,sw