The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1875-03-11

/ said Collector shall, upon application O
+ any persons wishing 10 follow any of tn
professions or callings enumerated IN tn
foregoing section of this Act, furnish bin
or them with the privilege license, upol
the payment of the amount due therefor
1t shall be the duty Of these Collectors L
furnish each person doing business in hi
county, with the necessary license, an1
he shall date each license the first of tn,
month in which he issues said license
and shall number the same consecutiyely
IN the order of their issuance; and al
. licenses issued By him shall be counter
signed in his official capacity. The Col
lector shall keep book, in which h'
shall record the name Of the party Il
whom each license Is granted, the date
| expiration and occupation, and amour
paid; and such book shall be opened I,
Justices of the Peace, the District Attor
ney, or any citizen desiring TO inspect the
same; and the Collector shall report anC
pay over all monies collected on account
of privilege licenses, rs required by sec
ton 1924. and be subject to the same
liabilities and penalties as prescribed by
section 1929 for non-payment of State
taxes; and for the collection of said priv
ilege tax, and the issuance of the licenses
as herein provided, the same commission:
shall be allowed as are allowed by law toi
the collection of other State taxes.
SEC. 4. Be 1t further enacted, That in
all cases where persone were in business
and pursuing avocAtions on or before the
first day of May, 1874, which were taxa
bic under the privilege tax law of 1874,
and such persons obtained license under
said laws Of 1874, such license shall be
deemed and held to have commenced
running on the first day of May, 1874,
and shall expire on the thirteenth day of
April, 1875, and upon all such, who
commenced pursuits as aforesaid, after
the first day of May, 1874, the license
shall expire one year from the time OF
commencing such business, without re-
ference in either case to the date of issu-
ance of license. 1t shall be the duty OF
the Collector to investigate all such cases,
and issue license accordingly. 1t shall
also be his duty to issue license imme-
diateJy to all persons who have not here
tofore been licensed, and to collect the
tax on the same.
SEC. 5. Be 1t further enacted, That any
person desiring to enjoy any Of the privi-
leges enumerated III the first section of
this Act, shall first pay the price above
fixed to the Collector, and obtain his
license, or that of the Auditor, for such
privileges, and the person receiving such
license shall post or put up the same in
his office or place OF business, in some
conspicuous place; and any person or per-
sons or corporation who shall exercise, in
this State, any of the privileges enumer
ated in this Act, without first paying the
price and procuring the license, as re-
quired, shall be guilty of misiemeanor,
and, on conviction before any Justice Of
the Peace, or other Court Of competent
jurisdiction, shall be fined not less than
double the tax imposed by this Act, or
shall be imprisoned in the county Jail
not exceeding one month, or be punished
by both, at the discretion of the Court,
as now provided by section 1850 of Code
of 1871; and any debts or claims that
may accrue to any person on account OF
the business herein taxed, who shall fail
or neglect, within thirty days after such
license is due, to pay the same, shall be
null and void, and no suit shall be main
tanned in any court of law or equity, in
this State, to enforce the payment of such
claims, or a compliance with contracts in
favor of any person failing to pay the
privilege tax required by this Act; and
the Collector shall have the power to dis
train and sell any property liable for the
tax imposed upon privileges, as he now
has for the collection of the State taxes.
SEC. Is. Be tfurther enacted, That the
State tax for general purposes is hereby
fixed at four mills, instead of six and
three fourth mills, as now provided; and
in addition to funds now receivable for
such tax, it may be paid in State war
rants, bearing date subsequent to April
/, 1874, except such as were issued for
dues prior to that time PrOrided, That
no warrants drawn on and after the first
day of January, next succeeding the year
for which any taxes are collected, shall
be payable for the taxes of such year, nor
receivable by the Treasurer from Tax
Collectors in settlement Of the same:
Procided, further, That the Treasurer
shall continue to pay outstanding war
rants in the order Of issuance, when
there are funds in the treasury for that
purpose.
SEC. Z. Be 1t further enacted, That each
Tax Collector shall make affidavit at the
time of the payment Of the privilege tax
collected by him into the State Treasury,
that he has received all of the warrants
and certificates Of Indebtedness paid in
by him, at their par value, and that he
has not speculated directly or indirectly
thereon.
SEC. 8. Be 1t further enacted, That
banks located in towns of less than two
thousand inhabitants, and having paid
$3.50 for privilege tax of 1874, by reason
of an error in the law, shall have credit
for $50 on their privilege tax for 1875.
SEC. g. Be 1t further enacted, That this
Act take effect and be in force from and
after its passage.
APPROVED, March 1, 1875.