New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-23

| nlclpal corporation in which he proposes t.
| sell.
Twenty-seventb-Ev person having more
than one shop, store or other establishment
| or who shall exercise or follow more than
one profession, trade, calling or business
| Shall pay the tax on each separately.
Twenty ighth-Each partner of any firm
doing business in the State, in any line OF
occupation, whether resident or non-resi
dent, active or silent, shall pay license as
herein prescribed.
Twenty-ninth-Partie having a tax as.
sessed againt them other than real estate
shall not receive license to pursue their
upon such assessment.
'Thirtieth-All forteitures collected as
herein expressed in the country parishes or
rural districts, be paid over to the parish
treasurer, for the exclusive use of the poor
CT the parish, to be expended as directed
by the police juries of the several parishes,
instead of the Charity Hospital Of New Or
leans.
SEC. . Be it further enacted, etc. That
from and after the passage of this act it
shall not be lawful for any person or corpo-
ration to carry on or pursue, practice or
follow any Of the trades, professions or
occupations enumerated in the foregoing
sections Of this act, in the State, before
paying the tax levied thereon, and obtain
ing license therefor, if not already licensed,
from the collector of the State taxes; and
no person or corporation carrying on pro-
fession, business or occupation subject to
the payment of a license, as herein pro-
vided, shall be allowed to collect any claims
for services rendered in such profess
sions, business or occupation, unless he,
she or it can, upon demand, exhibit the
tax collectors receipt for such license, ac-
cording to law; and failure to exhibit
such license receipt, by any person or cor
poratlon liable to such license, shall. in any
suit instituted by him, her or it, entite the
party defendant in such suit to non suit;
and any person, firm or corporation at
tempting to do business without license
shall, on written notice given by the col
lector to the Attorney General or district
attorney, or district attorney pro tenn,
be enjoined in the name of the State
from proceeding further in the trans
action of their respective business or voca-
ton until such license shall have ibeen paid
provided, no person shall be liable to
penalty from the first of January, 1872, up
to the time the tax collectors receive their
licenses for 1872
SEC. s. Be 1t further enacted, ETC., That
the tax collectors for the parish of Or
leans shall receive FOR the collection of
licenses in their respective districts the fol-
lowing compensation, viz: The tax collector
for the First District. five per cent on all
licenses collected by him and paid into the
State treasury; the tax collector for the
Second District, seven and a half per cent
on all licenses collected by him and paid
into the State treasury; the tax collector
for the Third District, ten per cent on all
licenses collected by him aud paid into the
State treasury; the tax collector for tie
Fourth District, ten per cent on all licenses
collected by him and paid into the State
treasury; the tax collector for the Fifth
District. ten per cent on all licenses col
lected by him and paid into the State treas
ury; and the tax collector for the Sixth
District. fifteen per cent on all licenses
collected by him and paid into the State
treasury, and the tax collectors of all the
parishes in the State, except those in the
parish OF Orleans, ten per cent on all licenses
collected and paid into the State treasury
SEC. 4. Ee it further enacted, etc, That |
each and every license shall expire on the |
tnirty-tirst day of December in the year in |!
which 1t was obtained: provided, that any |
person, firm or corporation engaging in any |
81 the trades or occupations, subject to |
license by this act, after the first day of |
July in each and every year shall be liable |
for only half license.
SEC. ,. Be it further enacted. etc, That |
Ill parts Of an act to provide a revenue to
eTy and collect taxes, to grant and collect
FOCUSES, 10 pFONlue certain penalties ana
sorteltures, to provide for the creation and
'emoval Of revenue officers. and to define
heir duties. 10 punish certain crimes and |
to create liens and mort
cages in favor of THO State in certain eases.
% regulate the manner OF the payment of
moneys from the treasury. to prescribe GER
ain duties of the justices Of the peace. State
md PARISH officers, to provide for the collec-
ion OF back taxes or licenses and to repeal
II acts inconsistent herewith, approved
,Iarch 81, 1871, so far as they appertain to
he collection of licenses as prescribed in
his act, be and the same are hereby re-
,ealed.
SEC g. Be it further enacted, etc. That
his act shall take effect from and after its
assage.
(S9ned) o. II. BREWSTER,
pcaller of the House OF Representatives.
lSigned) 7. Il. S. PINCHDACK.
lieutenant Governor and President OF the
Senate.
Approved March ), 1872.
tSignedl II. c. WARMOTH,
Governor of the State of Louisiana.
A true copy:
I. j. HERON,
Secretary If State