New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-20

ector in place of the license itself shall be

valid.
Nlneteenth-Frome each and every butcher
| or market dealer of any kind, from each
| and every person who keeps stand or stall
in market place, five dollars
Twentieth-From each merchant tailor,
one hundred dollars.
| Twenty irst-From every contractor,
sub-contractor and stevcdore, twenty DOL
| lars.
| Twenty second-From the owner of every
coffee stand, or soda or mineral water fOun.
! tain, fruit stand or stall of any kind on the
| streets, or tombola ten dollars.
| Twenty-third-FrOm every Incorporated
company other than railroad, whether
domestic or foreign, engaged in transport
ing merchandise in this State. one hundred
dollars.
Twenty-fourth-From the owner of every
| towboat for Epublic use or hire in the
| waters of this State, one hundred dollars.
| Twenty-ffth-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-
! hibition.
Twenty-sixth-From every travelling
| agent or employe OF any merchantlse house,
| who sells or contracts for the sale of goods,
! wares and merchandise, by sample or
| otherwise. shall pay a 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 otLer fines for every sale thus
| made, one-half of which shall go to the in
| former; provided, that when such agent or
! employee represents house winch has paid
| State license tax he shall only be liable
| for the license imposed by the parish ormu-
| nicipal corporation in which he proposes to
sell.
Twenty-seyenth-E 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
occupation, whether resident or nOn-resi-
dent, active or silent, shall pay license as
herein prescribed.
Twenty -ninth-Parties having a tax as
sessed againt them other than real estate,
shall not receive license to pursue their
occupation until they shall pay the tax due
upon such assessment.
Thirtieth-All forfeitures 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. 2. 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
occupatiOnsi 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 Incorporation 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
sOns, business Or occupation, unless he,
she or it can, upon demand, exhibit the
tax collectors receipt for such license, DC
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 OF it, eHttle the
party defendant in such suit to a non-suir;
and any person, firm or corporation at
tempting to do business without q 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 yOca-
ton until such license shall have beenpa!d;
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. g. BE it further enacted. etc. That
the tax collectors for the parish of Or
leans shall receive for the collection of
licenses il 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
tot . 10, Ill -, -,
Second 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 Oh all
licenses collected by him and paid into the
State treasury; the tax collector tor the
Fourth District, ten per cent on ali licenses
collected b. him and paid into tue 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 al 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 ofOrleans. ten per cent on a.. licenses
collected and paid into the State treasury.
SEC. 1. Be it further enacted, etc. That
each and every license shall expire on the
thrty-hrst 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. suhiec5 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 revenue. to
levy and collect taxes, to grant and collect
licenses. to provide certain penalties and
torteitures. to provide for the creation and
removal OF revenue officers. and to define
their duties, TO punish certain crimes and
misdemeanors, to create liens and mort
cages 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 there with, approved |
March 81, 1871 SO far as they appertain 10
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. IT. BREWSTER
Speaker of the House of Representatives.
(Signedj p. B. S. PINCHBACX,
Lieutenant Governor and President OF the |,
Senate.
Approved March ), 1872.
fSiuren) IT T. yTADFOTu