New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-16
ector in place Of the license itself shall be

or market dealer Of any kind, from eac
and every person who keeps stand or sta
in market place, five dollars.
Twentieth-From each merchant tailol
one hundred dollars. -si3
Twenty-frst-From every contractor
sub-contractor and stevedore, twenty do
lars. ..a-, I'D.
II Twenty -second-From the owner of ever
coffee stand, or soda or mineral water foun
tain, fruit stand or stall of any kind on tn
| streets, or tOmbola, ten dollars. lIl
Twenty-third-FrOm every incorporate,
company other than railroad, whethe
domestic or foreign, engaged in transport
ing merchandise in this State. one hundred
dollars.
Twenty-fourtb-From the owner Of ever.
towbOat for epublic use or hire in tn
waters of this State, one hundred dollars.
Twenty fifth-From the proprietor o
every transient circus, menagerie or Othe
public show or exhibition, twenty-five dol
lars, in advance, for each performance or ex
hibition.
Twenty-sixth-Fro every travelling
agent or epploye Of any merchantile house
who sells or contracts for the sale Of goods
| otherwise, shall pay license tax of one
hundred dollars; and any such agent OF
employe who shall, when called upon to dc
SO, fail to pay said license tax, shall be sub
ject to fine of one hundred dollars, recov
| cradle as Ot.er fines for every sale thus
made, one-half of which shall 60 to the in
former; provided, that when such agent OF
eMploye represents a house which has paid
a State license tax he shall only be liable
for the license imposed by the parish orfmu
| nicipal corporation in which he proposes to
| sell.
| Twenty-seventh-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-Eac partner of any firm
doing business in the State, IN any line of
occupation, whether resident or non-resi-
herein prescribed.
Twenty-ninth-Partie having 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.
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
Seq 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 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
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 license
shall, on written notice given by the col
lector to the Attorney General or district
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 been 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. 3. Be itfurther enacted, ETC., That
the Tux 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 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
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 MIN 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. Be it further enacted etc. That
each and every license shall expire on the
thlrty-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 be liable |
for only half license
SEC. 5. Be it further enacted etc, That |
all parts of an act to provide a revenue. to
levy and collect taxes, to grant and collect
licenses. to provide certain penalties and |
Iorfeltures. to provide for the creation and
removal of revenue officers, and to define
heir duties. TO punish certain crimes and
to create liens and mort
cages IN favor of the State in certain cases.
% 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 collee-
ion OF back taxes or licenses and to repeal
vi acts inconsistent Herewith, approved
March 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. 9. Be 1t further enacted etc, That
his act shall take effect from and after its
assage.
(Signed) o. H. BREWSTER,
speaker of the House of Representatives.
fSlgned) P.B. s. PINCHBACK.
Governor and President of the
Approved March 5, 1872
(Slgned) H. c. WARMOTH.
Governor of the State of Ion;s;.n,
A true copy:
+. j. HEBRON,
seeretV of State.
AN ACT