The south-western. [volume] (Shreveport, La.) 1852-1870, 1869-03-24
Laws of the State of InuiSiana.

efat Assembly C0nTeHeu lBaL du fdo'S"
tag of one quarter Of per centum shall be leVie
Upon the assessed cash value of the movable and i'm
movable property in the State, fer the purpose OF sur
porting the government of this State to pay the pub
lie debt and promote the public interest therof sal
tax to be lesied upon III" following property:
r FyySt-Ail lands and lots Of ground lying With
this State owned or claimed by any person Q
corporation, whether patented OR not including III Tn
| assessment thereof the value of all houses, fixture
and improvements of every kind value thereon
affixed thereto all machinery, neat cattle, horses an
| mules when attached to and used Oh a plantation 0
farm.
,Sec1nd-All- horses, mares, geldngs, mules, jacks
ieIn!es and cattle, when attach to and used OF
plantations FARMS aud assessed in the vane Thereon
JHird-All carriages or vehicles, whether with two 0
four wheels, kept for pleasure, use or lHre.
FosntA-ShaFes Of stock or interest in steamboats,
ships. briggs schooners and all other water craft
/ whether at home Or abroad.
FifIt-All money loaned or in possession
Il iSirtIt-A capital invested or employed each yea
in trade traffic merchandise or any kind of commerce
or other business
; Eege,ah-Upon all products of the State.
Eiqiith-Ihe property OF whatever kind OF all cor
poraons over and above their capital stock, and al
money and Dds held by any such corporation III trus
or deposit, or by persons i'll trust or on deposi
for persons or corporations other than citizens
! or corporations Of this State aud used in trade
or commerce for the benefit of such persons OF
! corporations.
Ninth-The capital stock of all banks or corpora
tons doing business in this State, not expressly cx
emped from taxaton by their charters granted by this
! State; also from each foreign insurance company, OF
insurer not chartered by this State and ransacng an
| insurance business herein, tax Of one per centun
upon the gross amount of the premiums earned each
year from policies issued through agencies In tie State
PROPERTY EXEMPTED FROM TAXATION
SEC. 2. Be it further enacted etc. That the ioNo"'
| ing property shall be exempt from taXaton:
II lands and lots nt Ground with Their build
| ings improvements and structures thereon, and all
other property belonging to the United States, TO tlS
State, or any parish in this State.
,Seoond- Colleges schoohouses, and other buildings
for the purpose of education, and their FURNITURE ap
paratus and equipments, aud the lots thereto appur
tenant and used Herewith so long actually used
for that purpose only.
IH5,d-Publie hospitals asyIums, poor houses ano
all other charitable institutions for the relief OF lndl
gent and afflicted persons and the lots appurtenant
with all their furniture and equipments, so long as
| the shall be actually used Tor that purpose.
Fourth Churches, chapels, converts, and ethe
public buildings for religious worship, with their furnl
turc and equipments ard the lots of ground thereto ap
purtcnant and used Herewith so long as the SAINT
shall he actually used for that purpose only.
FTM-Cemeeries and grave yards set apart ant
actually used for the purpose Of interring the dead.
PERSONS, GRADES, PROFESSIONS AND OCCUPATIONS SUB
JECT TO TAXATION.
SEC Be it further enacted, etc. That there Shall bt
Levied and collected an annual amount rs a license.
FSlwt-From each and every butchr or market deal
Of any kind, public or private, from each and every
person WHO keeps stand stall, sells in any sucl
market place. ten dollars.
Sccond-From every mechanic who is boss or pro
pretor of shop and who employs three or less hands
ten dollars.
7zird-From every mechanic who is boss pro
prietor Of shop who employs four or more hands
fifteen dollars.
of factory Of II
kind sugar and molasscs refinery, foundry, planning
machines aud rolling or manufacturing mills, ont
hundred dollars: provided that nothing in this item
shall apply to sugar houses Or cotton gins on any plan
tation used exclusively for the Manufacture OF tht
products raised on such plantations.
EEtth-Fron every wholesale or wholesale and re
tail merchant, dealer or trader every importer, facto
or commission merchant and merchandise broker, one
hundred dollars.
Sawh-From every retail merchant dealer o
trader whose annual gross receipts do not exceed tel
thousand dollars fifteen dollars.
Seyenth-From every retail merchant, dealer o
trader whose annual gross receipts do exceed ten hous
and dollars but do exceed twenty thousand dollars
twenty-five dollars.
ETqLh From every retail merchant dealer or ira
der whose annual gross receipts exceed wenty thous
and dollars, fifty dollars
Nj7th-From each and every person who sells wine
or liquors by the drink, hundred and fifty dollars
Ttnh-I7rom the proprietor of every billiard saloon
bowling alley pistol gallery where there IS but on
table alley or target twenty five dollars; where there
are two tables alleys targets, forty dollars; wher
there are more than tables alleys targets, tel
dollars extra each table, alley target over two
Elegenth-From the proprietor of every pool table
or table used for paying pool, one hundred dollars.
Tueljth--F From each restaurant, eating house, oyste
saloon and rereshmep saloon where cakes, ice
and other Refreshments are furnished, one hundred
dollars
IAirtcenth-From each warehouse, lumber yard, 0
place of storage for hire, twenty-five dollars.
Foeuteenth-From each livery stable sale stable, 0
livery and sale stable, one hundred dollars.
Fytteenth-From each brewery, distillery, excep
disteries used exclusively in the dsting of fruit
from each mandatory Of cordlas, liquors or wines
three hundred dollars from each dislery, pawn bro
| kerr money stock note insurance broker exchange
dealer five hundred dollars.
Standardization each insurance company, wheth
er incorporated or not by the laws OF this State all,
transacting an insurance business herein; from eacl
banking company agency, unless exempted by thei
cha. ter, one thousand dollars.
z qhtetnM each fortuneteller, astrologer
cairvoyant, two hundred and fifty dollars.
| sNucteelMFrom each show menagerie, museum
theatre race course or cock pit; from each cotton
press, pickcry or junk shop, five hundred dollars
Ipentjeth-From every dray, cart or one horse wag
on used far hire ten dollars.
Trentp fr&t-From every dray, wagon, truck o
other vehicle, used FOR hauling lumber, produce o
material OF airy KIND, IlSeo f0F hife GfaWn by Two 0
more horses twenty dollars.
7trsatq second-From every public or private hack
or other vehicle drawn by one horse and used for hire
ten dollars.
TrentytAird-Fr every public carriage, stage o
omnibus, drawn by two more horses, used for hlr
twenty dollars. From each private carriage buggy
drawn by one horse FIVE dollars; and when Drawn b
two horses ten dollars
TtaaRtg tou7th-From every contractor, sub ccl
tractor, sevedore working less than hands, twent
: dollars
Tioeny: ftth-From every contractor, subordinate
and stcvedore, working ten hands, fifty dollar:
Ttucntv sirth-From every coffee stand, or soda c
mineral water fountain, fruit stand, or stalls Of an
kind on the streets or tomtola ten dollars
> Ttceaty .Scpenth-From each and every person pu
suing any profession or occupation. net herein provlc
ed for, thirty dollars. .e.
Tiee4tg eiqhH-From the proprietor Of each boart
ing house lodging house. hotel inn or tavern, licens
shall be collected graduated pro rata to the number
boarders or dodgers that they prepared to accomc
date at the rate of fifty cents (5oc,) per annum 10
each lodger; Provided that no keeper Of hoardin
house. lodging house. hotel, inn tavern, shall pa
less than twenty dollars per annum Provided furthe
That no keeper Of boarding house. entertaining tire
or less boarders or dodgers, shall be subject to pa
any license The proprietor of each boarding hoas
lodging house. hotel inn tavern shall deliver at tt
beginning Of cich year, to the collector or assessor
his Or her parish or district statement OF the nun
Der of guests be or she is prepared to accommodat
said statement to be made under oath before Justit
of the Peace and to be recorded by the collector
: the officer OF the Auditor of State.
lycr.