New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-15

is not entitled, shall be forever barred iron
a right to practice medicine in TINS ota.t
and a failure to supply evidence 70 SUI -
stantiate any claim to such titles U.
| proper diploma, or other documentary 0
| other satisfactory evidence, shall, on con
| ~viction, be imprisoned in the State rem
| Tertiary not less than six months nor NOR
than five years.
Eighteenth-That the only legal evidenc'
| that a license has been paid shall be ia
appropriate form of license issued by tn
| Auditor, and no receipt issued by a tax col
lector in place of the license itself shall h
valid.
Standardization each and every butche
or market dealer of any kind, from eacl
! and every person who keeps a stand or staI
| in a market place, five dollars.
Twentieth-From each merchant tailor
one hundred dollars.
Twenty-frst-FromI every contractor
| suh-contractor and stevedOre, twenty dol
lars.
Twenty-second-FrOm the owner OF every
cotiee stand or soda or mineral water foun
tain, fruit stand or stall of any kind on the
streets, or tOmbOla, ten dollars.
Decentralization every incorporated
company other than a railroad, whether
domestic or foreign. engaged IN transport,
ing merchandise i'll this State. Il hundred
dollars.
Twentv.fourth-From the owner OF every
tcwboat for lpublic use OF hire IN the
waters of this State, one hundred dollars.
Twenty-tifth-From the proprietor OF
every transient circus, menagerie or other
public show or exhibition, twenty-five dOl-
lars, in advance, for each performance or eX-
hihition..
Twenty-sixth-From every travelling
agent or employe of any merchantiie house:
who sells or contracts for the sale OF goods,
wares and merchandise, by sample or
otherwise. shall pay Il license tax of one
hundred dollars; and any such agent or
employe who shall, when called upon to do
so, fail to pay said license tax, shall be sub
ject to & fine of one hundred dollars. recov-
cradle as other fines for every sale thus
made, one-half of which shall 90 to the in
former: provided, that when such agent or
employe represents a house which has paid
a State license tax he shall only be liable
for the license imposed by the parish or mu-
nicipal corporation in which he proposes to
sell.
Twenty-seventh-Every 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.eighth-Each partner OF any firm
doing business in the State, III any line of
occupation, whether resident or nOn-resi-
dent, active or silent, shall pay a license as
herein prescribed.
Observation-Disclosures having a tax as
sessed againt them other than real estate,
shall not receive a license to pursue their
occupation until they shall pay the tax due
upon such assessment.
Tlirtieth-All f%Orieitures 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 he 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 a license therefor. if not already licensed.
from the collector of the State taxes: and
no person or corporation carrying OF d pro
~fesSlOn, 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. ouslne or occupation, unless he,
she or it can. upon demand, exhibit the
tax collectors receipt for such license. ac-
cording to law: and a failure to exhibit
such license receipt. by any person or cor
poration liable to such license. shall, in any
suit instituted by him, her or it, entitle the
party defendant in such suit to a nOn-Sult:
and any person. firm or corporation at
tempting to do business without a license
shall. on written notice given by the coll
lector to the Attorney General or district
attorney, or district attorney pro tem..
be eEioined in the name of the State
from proceeding further i'll the trans
action of their respective business or voca-
ton until such license shall nave been paid;
provided. no person shall be liable to a
penalty from the first of January. 1872. up
to the time the tax collectors receive their
for 1872.
SEC. 8. Be it further enacted. etc. That
the tax collectors for the parish of Or
shall receive for the collection of
licenses i'll their respective districts the fol-
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 tor the
District. seven and a halt 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 and paid into the
State treasury: the tax collector for the
District, ten per cent on all licenses
collected by him and paid into the State
treasury; the tax collector for the Fifth
ten per cent on all licenses col
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
and the tax collectors OF all the
in the State. except those in the
parish OF Orleans. ten per cent on all licenses
and paid into the State treasury.
SEC. I. Be it further enacted, etc, That
each and every license shall expire on the
thirty-tirst day of December in the year IL
il was obtained; provided, that any
person, firm or corporation engaging IN, any
Of 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 a license.
SEC. }. Be it further enacted. etc. That
all parts OF an act TO provide a revenue. to
ana collect taxes, 10 grant and collect
licenses. to provide certain penalties and
toiteitures. to provide for the creation and
of revenue officers, and to define
their duties, 10 punish certain crimes and
nisdemcanors. to create liens and mort
in favor of the State in certain cases.
to regulate the manner of the payment of
moneys from the treasury. to prescribe GER
tain duties of the justices of the peace, State
and parish officers, to provide for the collec-
ton of back taxes or licenses and to repeal
all acts Inconsistent Herewith, approved
81, 1871, so far as they appertain to
the collection of Licenses as prescribed in
this act, be and the same are hereby re-
pealed.
SEC. s. Be it further enacted, etc. That
this act shall take effect from and after its
passage.
tSigned) O. H. BREWSTER.
of the House OF Representatives.
(Signed) 2. b.. S. PINCHBACK.
Lieutenant Governor and President of the