The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1871-05-06

Eighteenth From each keeper of p'i
vate warehouse, fifty dollars.
Nineteenth-Trom each and every
butcher or market dealer of any kind, trorE
each and every person who keeps stant
or stall in a market place, five dollars
private market, twenty-five dollars.
Twentieth-From every mechanic, bar
Der or tailor, who is boss or proprietor o
a shop and who employs two hands or no
more than three, ten dollars.
Twenty-hrst-From every mechanic
barber or tailor, who is boss or proprietor
of shop who employs four or more hands
fifteen dollars.
Twenty .second-From every proprieto
of factory of any kind, sugar Or molasses
refinery, foundry, planning machines, saw
mill, sash and blind factory, and rolling o.
manufacturing mill, one hundred dollars
provided, that nothing in this item shal
apply to sugarhouses or cotton gins on any
plantation.
Twenty -third-From each merchan
tailor one hundred dollars.
Twenty -fourth-From every contractor
sub contractor and steyedore working less
than ten hands, twenty dollars.
| Twenty fifth-From every contractor
sub contractor and stevedore working over
ten hands, fifty dollars.
! Twenty -sixth-From every coffee staRc
or soda Or mineral wafer fountain, fruit
stand, or stalls Of any kind on the streets
Or tombola, ten dollars.
Twenty ty-seventh-From every clubhouse
where spirituous liquors are used, sold OF
supplied to members or visitors, two hun,
dred and fifty dollars.
Twenty y-eighth-From every incorpora-
| ted company other than railroad, whethe.
domestic or foreign, engaged in transports
ing merchandise in this State, one hundred
dollars
Twenty -ninth-From each cart, truck O,
other vehicle drawn by hand and used fo.
hire, two dollars and fifty cents each.
Thirtieth-From every towboat for pri-
vate use or hire in the waters Of this State
o',e hundred dollars.
Thirty. frst-Every transient circus
menagerie or other public show or exhbi-
ton, shall pay in advance the sum Of te:
dollars for each performance or exhibition.
Thirty -second-Every person having
more than one shop, store or other estah-
lishnent, or who shall exercise or follow
more than one profession, trade, calling OF
business, shall pay the tax on each sepa
rately.
Thirty third-Each partner of any firm
doing business in the State, in any line o.
occupation, whether resident or non resi-
dent, active or silent, shall pay license as
herein prescribed.
| Thirty fourth-From each and every
persoa pursuing any profession, trade ol
occupation not herein provided for, thirty
dollars.
Sec. 4. Be it further enacted etc, That
shall not be lawful for any person or corpo
ration to carry on Or purs,e, practice OF
follow any Of the trades, professions or oc-
cupations enumerated in the foregoing sec
tions Of this act, in this State, before paying
the tax levied thereon, and obtaining IL
cense therefor, if not already licensed. from
| the collector of the State taxes And nc
person or corporation carrying on pro-
fession, business or occupation subject tc
the payment Of a license as herein provided
shall be allowed to collect any claim for
services rendered in such profession, busi-
ness or occupation, unless he, she or it can,
| upon demand, exhibit the tax collector
receipt for such license according to law
and failure to exhibit such license receipt
by any person or corporation liable to such
license shall, in any suit instituted by him
her or it, entitle the party defendant in such
suit to nonsuit; and any person, firm OF
corporation attempting to do business with
out license shall, on the written n{ttice
given by the collector to the Attorney Gen
eral or district attorney, may be enIoined ii
the name of the State from proceeding fur:
ther in the transaction Of their respective
business or vocation until such license shall
have been paid. j.
SEC 5. Be it further enacted, etc, That
each and every license shall expire on the
thirty-frst day of December, in the year in
which it was obtained; provided. that any
person, firm or corporation engaging in any
of the trades or occupations subject to Ii
cense by this act, after the first day of July,
in each and every year, shall be liable for
only half.a license. '
SEc. 6. Be it further enacted, etc, That
| from every insurer or insurance company
transacting an insurance business in this
State there shall be collected, in addition to
the licenses in such eases hereinbefore pro-
vided for, an annual lax of one per centum
| upon the gross amount of the premiums
earned each year from policies issued
| through agencies in the State.
SEC. z. Be it further enacted, etc, That
| no city or municipal corporation shall levy
| tax for any purpose which shall exceed
two per centum Oh the assessed cash value
Of all property therein listed for taxation !;
nor shall the police jury Of any parish levy
tax for any purposes, during any year,
which shall exceed one hundred per centum
of the State tax for that year.. unless such
excess. whether levied by village, city or
parochial authorities shall first be sane
toned by vote of a majority Of the said
voters of said village, city or parish at an
election held for that purpose. No per ca
pita tax, except the poll tax authorized by
the State constitution, shall be assessed Or
collected in. this State.
Sec. 8 Be it further enacted, ETC., That
in order to provide for the payment of the
annual interest on all State bonds issued,
or which may hereafter be issued. it shall
be the duty of the Auditor of Public Ac-
counts at the end Of each and every year.
or ais soon thereafter MS he shall have re-
ceiyed the assessment rolls from the several
parishes and the city of New Orleans, to de-
teymine by accurate calculation what rate
of taxation on theGotal assessed value of all
the movable and immovable property in the
State will be sufficient to pay the interest
becoming due annually on all the bonds
issued by the State; or those that may be
issued hereafter and said tax, as ascertain
ed and fixed, is hereby annually levied upon
the movable and immovable property that
may be assessed in this State; it shall be