The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-08-29

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shall deem good and sufficient, to abide the final order
decree, judgement of the court having cognizance
the and TO pay the amount of said appIa sed value
to the collector, marshal, otherwise he may be
ordered and directed by the court which bond shall be
filed by said assessor with the United States district at
orney for the district in which said proceedings in
may be commenced R01ided further, That in case
said bond shall have been executed and the property
returned before seizure thereof by virtue of the
aforesaid the marshal shall give notice of the penden
cy proceedings in court to the parties executing said
! bond, by personal service publication, and in man
ner and form the court may direct and the court
shall thereupon have jurisdiction of said matter and
parties IN the same manner as if such property had
been seized by virtue of the process aforesaid But if
said owner shall neglect refuse to give said bond the
assessor shall issue to the collector marshal afore
SAID an order to sell the sae and the said collector or
marshal shall thereupon advertise and sell the said
property at public auction in the goods
may be sold final execution in said district; and the
proceeds of the sale after deducting the reasonable
costs ofthe seizure and SALE shall be paid to the court
aforesaid to abide its final order decree or Judgment
That sections fifty three fty-t0ur ty-hFe fifty SIX
tyssFeu itY-nlne, sHy-tHo, sztE three sT'yicur5
siXtVvG, sIytFsiS, sjXtTseVen s1ty-egbt si&tTuue
and seventy, be, and the hereby repealed
take effect on the first day 0fSeptamber eighteen hun
dred and sjEty-six
That section seventy one be amended by striking out
all after the euact8g clause and inserting u lieu there
o. taR i9oF la4 lhat no person. HFla. company, on
corporation s1alI be engaged n pfosecat6 OF carry Oh
any trade, business, profession, hereinafter men
toned and described until he they shall have paid
special tax therefor in the manner hereinafter pro
vided.
That section seventy two be amended by striking out
all after the enacng clause and inserting in lieu there
corporation engaged in any trade business, or profess
sion, on which special tax is imposed by law, shall
register with the assistant of the assessment
district first, his their style, and in case of
firm company, the names of the several persons
constituting such firm company, and their places Of
residence; second the trade, business, profession
and the place where such trade business profession
is be carried on third if rectifer, the number of
barrels he designs tG recty if pedler, whether he
designs to travel foot, with one, two, or more
horses mules; If inn-keeper, the yearly rental
value of the house and property to be occupied for said
purpose All of which facts shall be returned duly GER
titled by such assistant assessor, to both the assessor
and collector of The district; and the special tax shall
be paid to the collector deputy collector of the dis
rct as hereinafter provided for such trade business
or profession who shall give receipt therefor
That section seventy three be amended by striking
all after the enactng clause and inserting in lieu
thereof the following That any who shall exercise
or carry any trade, business, profession, or do
any act hereinafter mentioned, for the exercising, car
ryIng on doing ofwhich special tax is imposed by
law, without payment thereof in that behalf required
shall for every offence besides being liable to the pay
ulent of the tax be subject to Imprisonment for term
not exceeding two years. fine not exceeding ilVe
hundred dollars both and such fine shall be distibu-
ted between the United States and the lntormer, II
there be any, as provided by law.
That section seventy -four be amended by striking
out all after the enacting clause and inserting IN lieu
thereof the following That the receipt for the pay
ment of special shall contain and set forth the
purpose trade business or profession for which such
tax paid and the and place of abode of the per
son or persons paying the same If BY recier, the
quantity of spirits intended to be reced II by ped
Ter, whether for travelling foot with one, or two
or more horses mules the time for which payment
is made, the date time of payment, end except IN
of auctoneers, produce brokers, commercial bro
kers patentfight dealers photographers, builders in
agents. insurance brokers, and pedders) the
place at which the trade business, or profession for
which the tax is paid shall be carried on fr01tded,
That the payment of the special tax herein imposed
shall not exempt from an additional special tax The
person or persons, Except lawyers physicians, sur
geons, dentists cattle brokers' horse dealers, peCder
produce brokers' commercial brokers, patent-right
dealers, photographers builders, insurance agents,
insurance brokers' and auctoneers) or frm company,
corporation doing business in any other place than
that stated but nothing herein contained shall require
special tax for the storage of goods wares, or mer-
chandse in other places than the place OF business nor
for the sale by manufacturers producers OF their own
goods, wares and merchandise, at the place of produc
ton manufacture, and at their principal office or
place Of business, provided no goods wares or mer-
chandse shall be kept except samples at said office
peace of business. And every person exercising or
carrying any trade business or profession or DONG
any act for which special tax is imposed, shall on
'demand OF any officer of internal revenue produce ana
exhibit the receipt for payment of the tax unless he
shall do may be taken and deemed not to have paid
such tax. And III any peddier shall refuse to e&
hblt his or her receipt, aforesaid when demanded
by any officer of internal revenue, said officer may
seize the horse or mule wagon and contents or pack,
bundle, or basket of any person refusing, and the
assessor of the district in which the seizure has
Cured may on ten days notice. published in any news
paper in the district, served personally on the ped
der, at his dwelling house, require such pedder to
show cause, if any he has why the horses or mules
wagon and contents pack bundle or basket so seized
shall not be forfeited and in no sufficient cause
is shown the may direct forfeiture, and issue
order to the collector to any deputy collector OF
the district for the sale of the property so torteed
and the same after payment OF the expenses OF the pro-
ceedngs, shall be paid to the collector for the use o
the United States. And all such special taxes shall be-
come due the first day of May in each year, on
commencing any trade, business, or profession upon
which such tax is by law imposed In the former case
the tax shall be reckoned for year. and in the a er
case proportiouatey for that part the year from the
first day of the month in which the liability to special
tax commenced, to the first day of May following
That section seventy five be amended by striking out
all after the enacng clause and inserting in lieu there
of the following That upon the death OF any person
having paid the special for any trade, business or
profession it may and shall be lawful for the executors
or administrators or the wife child the legal rep
resentatives of such deceased person to occupy the
house premises, and in like manner to exercise or
carry on for the residue of the term for which the tax
shall have been paid the trade, business, pro-
esson the deceased before exercised or carried on
in upon the same houses premises, without pay
ment Of any additional tax. And IN case OF the re-
moval of any person or persons from the house
premises for which any trade, business profession
was taxed it shall be lawful for the person or persons
removing to any other place to carry on the trade
business profession specified in the tax receipt at
the place to which such person or persons may remove
without payment of any additional tax: o01dea, Iha
all cases of DEATH change, or removal as aforesaid,
shall be registered with the assistant assessor, and
with the collector together with the Of
the person. or persons making such change or removal
to any person deceased under regulations
to be prescribed by the Commissioner of Internal Rev
enue.
That section seeenty six be amended by striking out
all after the enacng clause and inserting in lieu there
OF the following That in every where more than
one of the pursuits, employments, occupations,
hereinafter described shall be pursued carried on in
the same place by the person at the same time,
except hereinafter provided, the tax shall be paid
for each according to the rates severay prescribed
Er0gided That in cities and towns having less popu-
ation than thousand persons according to the last
preceding census special tax shall be held to en-
brace the business of land warrant brokers, claim
agents and real estate agents, upon payment OF the
highest rate of tax applicable either of said pur
suits.
That section seyenty-seven be amended by striking
all after the enactng clause, and inserting in heu
thereof the folowing That auconeer shall, by vir
tue having paid the special tax auctioneer, sell
any goods other property at private sale, nor shall
he employ any other person to act auctoneer IN his
behalf except in his store warehouse or in his
presence and any auctoneer who shall sell goods or
commodities otherwise than by auction, without having
paid the special tax imposed upon such business shall
be subject and liable to the penalty imposed upon per-
dealing in retailing, trading selling goods or
commodities without payment Of the special tax for
exercising carrying such trade or business and
where goods commodities the property OF any
i oa1 rofoIlp ia IN