New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-04-03

shall be liable to fine of five hundred dol
lars, to be recovered before district ocurt
to be sued for by the district attorney, Oh
Attorney General, one half to go to the In
former, and the prosecuting attorney TO re-
ceive fee OF fifty dollars, on conviction, Ii
| each case.
SEC 4. Be it further enacted, ETC., That
from and after the passage OF this act, Ii
shall not be lawful fox any person or corpor'
alton to carry on or pursue, practlce or iol'
low any of the trades or occupations Gnu
merated in the foregoing SECTIONS OF this ACT,
in this State, before paying the tax levied
thereon, and obtaining license thereforlei
if not already licensed, from the collector o'
the State taxes, and any person or corpora,
ton who shall refuse TO pay the tax LEVIED
upon the trade or occupation pursued, car
ried On or followed by such person or corp0T-
alton, or neglec: to pay the same Tor thirty
DAYS after the same shall have become due.
or from and after the time such person or
corporation shall commence to carry On
pursue or practice any OF such trades or oc-
equations in this State, from and after the
first day of March, eighteen hundred aud
seventy, shall forfeit and pay to the State,
upon conviction thereof, sum OF money
not less than fifty nor more than one thou-
sand dollars, besides the tax to which such
person or corporation may be liable; pro-
| vided that pereons or corporations pracAc'
ing or pursuing taxed trades or occupations,
shall pay the licenses for the year one thou
sand eight hundred aud seventy. prescribed
In the revenue Law OF eighteen hundred and
| sixty-nine..
SEC. s. Be it further enacted, etc, That
no person or corporation shall be licensed
| or permitted to carry Oh or prac1ce aEy OF
| the trades or occupations herelnbefore men,
toned as requiring 3 license, who shall be
| inR hic taf f,1r3
| commissions levied by this or other existing
laws, upon such trades or occupations, and
| who shall have refused or neglected to
! paw the same after the final judgment
I has been rendered against him therefor,
| under s. penalty of not less than tive hun
| dred nor more than one thousand dollars,
| which penalty shall be recovered before any
court Of competent jurisdiction, III the nau-
ner prescribed in the foregoing section.
| SEC. g. Be it tnrther enacted, ETC., That
each and every license shall expire
on the thirty-tirst Of December, In the
| wear in which it was obtained; provided,
| that ;qny person, firm or corporation, en-
| gaging in any of the trades or oceupatl9n
| authorized by this act, attcT the first day OF
July, il each and every year, shall De haoie
| for only half license.
| SEC I. Be it further enacted, etc, That
| from every insurer or insurance company
| not chartered by this State, an traneactlng
/! an insurance business herein, there shall be
collected an annual tax of one per centum
upon the gross amount OF the premiums
earned, each year, from policies Issued
| through agencies in the State.
| SEC. s. Be it further enacted, ETC., That
| no city or other municipal corpor alton shall
| levy 3 tax for any purpose which shall eI-
! ceed two per centum on the assessed cash
value OF all the property therein listed for
taxation; nor shall the police jury OF any
parish levy q tax for parish purposes, eX-
! cept to pay Indebtedness incurred prior to
| the passage of this act. during any year,
which shall exceed one hundred per centum
the State tax Tor that year, unless such ex-
cess, whether levied by village, cities or
parochial authorities, shall first be sane
| toned by vote of q majority of the voters
of said village, city or parish, st an election
held for that purpose. No per capita tax,
except the poll tax authorized by the con-
stitution shall be assessed or collected IN
this State.
SEC. 9. Be it further enacted, etc, That in
| order to provide for the payment OF the an
nual interest on all State bonds issued, or
which may hereafter be issued. 1t shall be
| the duty Of the Auditor Of Public Accounts,
al the end of each and every year, or as soon
| thereafter as he shall have received the
| assessment rolls from the several parishes
| and the city Of Nv Orleans, TO determine by
1
| the total assessed value OF I'll the movable
| and immovale property in this State will be
sufficient to pay the interest becoming due
annually on all the bonds issued by the
| State, or those that msy be issued hereafter;
and said tax, as ascertained and fixed, Is
| hereby annually levied upon the movable
and immoyabie property that may
shall be the duty Of the Auditor
| OF Pubic Accounts to notify the State
| tax collectors of the tax so ascertained and
| fixed, and direct them TO collect and account
| for the same, III accordance with existing
| laws, or those that may hereafter be enacted.
| The tax so levied shall be known "a the lin
| tereat taxi and when paid into the State
| treasury, shall be credited on the books of
| the Treasury Department TO fund, 10 be
| called the Interest Tax Fund.- and shall be
| held sacred for the purposes above contem =
| plated. 1t shall be the duty Of the Auditor
| Of Public Accounts and State Treasurer, 50
| soon as this act goes into operation, to trans
| fer to the interest tax fund thus created,
| whatever balance may remain in The treasury
| to the credit of the Internal improvement
| Tax fund" it being the intent and purpose
| to provide by law for the interest upon all
state bonds, and to create one fund alone
| for that purpose; provided that nothing
herein contained hall be so construed rs to
| conflict with the provisions of the act en-
| titled San act to provide means for the con-
| struction Of levees by the issue of bonds of
| this State for four millions of dollars. and to
| provide for the redemption of said bonds"
| approved March &c, 1867.
APPOINTMENT OF TAX COLLECTORS AND ASSES.
| SORS, THEIR BONDS. OATHS, ETC.
| SEC. 10. Be it further enacted, ETC., That
/ for the several parishes of the State, except
the parish of Orleans, the Governor shall
nominate, and. by and with the advice and
consent of the Senate, appoint one tax col.
| lector, for the term of two years, which ap-
pointment shall dste from the first Monday
| of April, 1870, and shall be made every two
| years thereafter The Governor, by ana with
the advice and consent OF the Senate, shall
| appoint, in and for the city of New Orleans,
| four tax collectors, and for that part of the
| parish Of Orleans situated on the right bank
of the Mississippi river, one tax collector,
| whose term Of Office shall be the same as
| that Of the collectors for the other par
| ishes described in this section. 1t shall be
| the duty of the tax collectors of the several
| parishes, except the parish of Orleans, to
| list for taxation all taxable property therein,
and collect all State and parishlesl taxes
| levied in the parish in which he has been
appointed.
SEC. H. Be it further enacted, etc, That
| there shall be appointed by the Governor,
| by and with the advice and consent Of the
| Senate, four assessors in and for the city OF
| New Orleans and one assessor for that por-
ton of the parish of Orleans which is stu.
ated on the right bank of the Mississippi
river, for the term of two years. which ap-
| pointment shall date from the first Monday
of February, A. D. 1870, and shall be made
every two years thereafter. The assessors
SO appointed for the city of New Orleans
shall, on or before the third Monday of April,
procure an Office in a central part of the city
of New Orleaus, and shall constitute them
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