New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-03
.or in place Of the license itself shall be

,ector in place OF the license itself shall be
valid. -
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.
enty-frst-From every contractor,
sub-contractor and stevedore twenty dol
lars
Twenty -second-From the owner of every
coffee stand, or soda or mineral water foun-
ain. 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 il transport
inc merchandise in this State. one hundred
dollars.
Twenty fourth-Fromt the owner of every
towboat for Ipublc use or hire in the
waters of this State, one hundred dollars.
NATURALIZATION the proprietor of
every transient circus, menagerie or other
nublic show or exhibition, twenty-five dol
lars. in advance for each performance or ex-
LbitiOn.
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 or
otherwise. shall pay license tax of one
employe who shall, when called upon to do
so. fail to pay said license tax, shall be sub
iect to fine of one hundred dollars recov-
cradle as otter fines for every sale thus
made, one half of which shall go 10 the in
former: provided, that when such agent or
employe represents house winch has paid
State license tax he shall only be liable
for the license imposed by the parish orImu-
nicipal corporation in which he proposes to
sell
Twenty seventh-Every person having more
than one shop, store or other establishments
or who shall exercise or follow more than
one profession, trade calling or business,
shall pay the tax on each separately.
y-cighth-Each partner Of any firm
doing business in the State, IN any line of
occuuatlon, whether resident or non-resi-
dent. active or silent, shall pay license as
herein prescribed.
Twenty ninth-Parties having tax as
sessed againt them other than real eDtate,
shall not receive q license to pursue their
occupation until they shall pay the tax due
upon such assessment.
Thirtieth-All forfcitures 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
Of the parish. to be expended as directed
by the police jures 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 a pro-
fession, business or occupation subject to
tle payment of a license, as herein pro-
yided. shall he 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-
cordng 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 il, entitle the
party defendant in such suit 20 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
attorney. or district attorney pro tenn,
be cnioined 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 he liable to a
penalty from the first OF January. 1872. up
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 compensation, viz: The tax collector
for the First District, five per cent on all
licenses collected by him and paid into the
- DO +,xr rl' nf.-A
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 Tor the
Fourth District, ten per cent on all licenses
collected by him and paid into the. State
treasury: the tax collector for the tnth
District ten per cent on all licenses col
lected 10y him and paid into the state treas
vry; and the lax 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 ofOrleans, ten per cent on all licenses
collected and paid into the State treasury
SEC. 4. Be it further enacted, etc., Iha1
each and every license shall expire on the
thirtv-frst dav 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 a license.
SEC. }. Be it further enacted. etc, Iha'
all parts of an act to provide revenue, 20
levy and collect taxes, to grant and coilec,,
licenses, to provide certain penalties anC
forfeitures, to provide for the creation and
removal of revenue officers, and to define
their duties, to punish certain crimes ano
misdemeanors, to create liens and mort
cages in favor of the State il 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 repea
all acts inconsistent herewith, approved
March 81, 1871, so far as they appertaln u
the collection OF licenses as prescribed II
this act, be and the same are hereby re
pealed. r,,o
SEC. 6. Be it further enacted, etc: ina
this act shall take effect from and AFTER III
passage. ,e,,rp
Speaker of the House of Rcpresentatlves'
lS;-nedI P.B.S. PINCHBACk,
Lieutenant Governor and President OF tn
Senate.
Approved March 5. 1872
(Si.red) H. G. WARMOTH,