New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-05
lector in place of the license itself shall

Nlneteenth-From each and every butche
or market dealer Of any kind, from eac
and every person who keeps stand or stal
in market place, five dollars.
Twentieth-From each merchant tailor
one hundred dollars.
Twenty-frst-FrOn every contractor
| sub-cOntractor and stevedOre, twenty dol
lars.
| Twenty second-FrOm the owner of ever,
coffee stand, or soda or mineral water foun
| tain fruit stand or stall Of any kind on til
| streets. or tOmbOla, ten dollars.
| DECENTRALIZATION every incorporate,
| company other than railroad. whethe
domestic or foreign. engaged in transport
ing merchandise in this State. one hundre.
dollars.
| Twenty-fourth-From the owner of ever,
| towboat for epublic use or hire in tn,
| waters of this State, one hundred dollars.
Twenty-ftth-From the proprietor O
| every transient circns, menagerie or othe!
| public show or exhibition, twenty five dol
| lars, in advance, for each performance or ex
| hibition.
Twenty-sixth-From every travelling
agent or employee Of any merchantile house
who sells or contracts for the sale of goods
wares and merchandise, by sample o,
otherwise, shall pay license TAX of one
hundred dollars: and any such agent OF
so, fail to pay said license tax, shall be snb
ject to fine of one hundred dollars, recov
cradle as otaer fines for every sale thEs
made, One-haif of which shall go to the in
| former: provided. that when such agent CI
employee represents a house which has paid
| State license tax he shall only be liable
for the license imposed by the parish OFF mu
nicipal corporation in which he proposes tC
sell.
Twenty-seventh-Ever 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 th-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 a license as
herein prescribed.
Twenty -ninth-Parties having tax as
sessed againt them other than real estate,
shall not receive license to pursue their
occupation until they shall pay tie tax due
upon such assessment.
Thirtieth-All forieitures collected as
herein expressed in the country parishes or
rural districts, be paid over TO the parish
treasurer for the exclusive use OF tue poor
Ct the parish. 20 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 1t
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 10
the payment of license. as herein pro
vided, shall be allowed to collect any claims
for services rendered IN such plo1es-
sions, business or occupation, unless he,
she or il can, upon demand, exhibit the
tax collectors receipt for such license. ac-
cording to law; and failure 20 exhibit
such license receipt, by any person or cor
poration liable to such license. shall. in any
suit instituted by him. her or it. eLt:tle the
party defendant in such suit to a non-s,lt;
and any person, firm or corporation al
tempting to do business without license
shah. on written notice given by the col
lee tor to the Attorney General or district
attorney. or district attorney pro ten.
be tnlolned in the name ot the State
from proceeding further in the trans
action of their respective business or vOca-
ton until such license shall have been paid;
provided, no person shall he liable 10 Il
penalty from the first Of January, 1872, mp
TO the time the tax collectors receive their
licenses tor 1872.
SEC. 3. Be it 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 COMPENSATORY viz: The tax collector
for the First District. five per cent ON all
licenses collected 10y him and paid into the
State treasury: the tax collector tor the
Second District. seven and 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 10y him and paid into The
State treasury: the tax collector for the
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 Stare
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. Be it further enacted. etc, That
each and every license shall expire on the
thirty-tirst 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
license by this act. after the first day OF
July in each and every year shall lie liable
for only half license.
SEC. }. Be it further enacted. etc. That
all parts of an act TO provide a revenue TO
levy and collect taxes, 10 grant and collect
licenses, to provide certain penalties and
forteitures, to provide for the creation and
of revenue officers, and TO define
their duties. 10 punish certain crimes and
10 create liens and mort
cages III favor of the State in certain cases.
TO regulate the manner of the payment Of
moneys from the treasury. TO prescribe GER
tam duties OF the justices Of the peace, State
and parish officers. to provide for the collec-
non OF back taxes or licenses and to repeal
an acts inconsistent there with, approved
March 81, 1871, so far as they appertain TO
the collection OF licenses as prescribed in
TINS act, be and the same are hereby re-
Dealed.
SEC 3. BE II further enacted. etc. That
this act shall take effect from and after its
passage.
(Signed o. H. BREWSTER.
Speaker of the House of Representatives.
tSigned) 7. B. $. PINCHBACk,
Lieutenant Governor and President Of the
Senate.
Approved March ). 1872.
(Signed) II. c. WARMOTH,
Governor of the State of Louisiana.
A true copy:
+. J. HEBRON.