New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-06

than five years.
! Eighteenth-That the only legal evidene
that license has been paid shall be thu
| appropriate form of license issued by tn
Auditor, and no receipt issued by tax col
lector in place Of the license itself shall b. i
| valid.
/ Nlneteenth-From each ard 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 -frst-Froml every contractor, I
| sub-contractOr and stevedore, twenty dol
| lars.
Twenty-second- the owner of every
coffee stand, or soda or mineral water f0ln-
tain, fruit stand or stall OF any kind ON the
I 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 public 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 dob
lars, in advance for each performance or eX-
hibition.
Twenty -sixth-FrOm every travelling
agent or emplOye of any mercantile house,
who sells or contracts Tor 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, fai! to pay said license tax, shall be sub
ect to a 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 house which has pald
| a State license tax he shall only be haole
! for the license imposed by the PARISH or mli-,
| nicipal corporation i'll which he proposes to'
| sell.
| Observation-Disclosures 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, IN any line OF
| occupation, whether resident or non-resl-
dent, active or silent, shall pay license as
herein prescribed.
Twenty-ninth-Parti having tax as
sessed againt them other than real estate,
shall not receive license to pursue1heir
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
| Of 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 il
shall not be lawful for any person or cOrpO-i
ration to carry on or pursue, practice or
follow any of the trades professions or,
occupations enumerated in the toregOin 9
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-
fessOn. business or occupation subject t
the payment of a license. as herein pro
vided, shall he allowed to collect any claims
for services rendered in such prOtes
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 COZ
lector to the Attorney General or district
attorney. or district attorney pro tenn.
be enioined in the name of the Stat
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 tOI
penalty from the first of January, 1872, NJ
to the time the tax collectors receive the
| 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 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 a half 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 him and paid into the State
treasury, and the tax collectors of all the
parishes in the State, except those in the
| parish OtOrleans, ten per cent on all licenses
collected and paid into the State treasury.
SEC. i. Be it further enacted. etc, That
each and every license shall expire on the
thirty first 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 a license.
! SEC. ). 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
forteitures, to provide for the creation and
removal of revenue officers, and to define
| their duties TO punish certain crimes and
| mlsdemeanOrs, 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 to
| the collection of licenses as prescribed in
| tins act, be and the same are hereby re-
| pealed
| SEC. 6. BE it further enacted etc, That
| this act shall take effect from and after II;
| passage
| (Signedj o. H. BREWSTER
Speaker OF the House of Representatives
lSignedj 7. b. S. PINCHBACk,
| Lieutenant Governor and President of u
| Senate.
! Approved March 5. 1872.
(Signed) II. G. WARMOTH,
Governor Of the State of Louisiana
| a true copy:
+. j. HEBRON,