The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-10-06

retail and bar-room dealers, and may, In ad-
dition 10 the wholesale license, obtain q
yided. Under alicenss to sell by Wholesale,
the dealer shall be allowed to sell only In
quantities OF five gallons or upwards; and
finder a license to sell by retail In addition.
to wholesale, he shall be allowed to
specific tax, to be paid at the time the license
Is granted, shall, In the case Of the wholesale
dealer, be one hundred and fifty dollars; and
for the additional privilege to sell by retail, as
provided for In this section, he shall pay the
additional sum or tax of one hundred dollars,
and the further sum Of forty cents on every
sale OF enc gallon, and ten cents a gallon on
each gallon in excess Of one up to and includ-
Ing five gallons, and be subject to all the pro-
visions OF this act In relation to retail dealers
when selling In quantities greater than one
gallon, for consumption Within this State, to
persons other than licensed retail and bar
room dealers, under this aet; provided, how
ever, he shall not be required to pay the said
tax ON liquors sold for transportation and con
sumption beyond the limits of this State; and
1t shall be the duty ofall liquor dealers to keep
9 full and complete record of all alcoholic
liquors SO sold By. them, in quantities Of more
than one gallon, in 2 separate book kept for
that purpt sc, showing the names Of persons
TO whom Sold the day Of sale, and number Of
gallons: which shall at all times be open to
the Inspection Of commissioners of the reve-
nue., or other officers charged with the ASSESS
VI Vi taxes. SurI1 uDaleF
shall af11x to every package so sold by him a
tag Or card, In such manner as the Audi
tor Of Public Accounts may direct. certifying
that he has complied with the provisions Of
this section In the following form, namely.
| certify that have this = day Of -,
IS, sold - gallons Of ----, and entered
the said sale. upon the book In my possession,
required by law to be kept for that purpose.
(Signedl - -
They shall likewise make monthly report
fhA
all alcoholic liquors 50 sold, verified by their
oath, accompanied with the certificate of the
commissioner Of the revenue for such county
or corporation; aud i, upon examination, the
court is satisfied OF its correctness, 1t shall
approve the same, and theraupon the commits
sioner Of the revenue shall certify the amount
Of the tax with which he is charged under
this section to the Auditor Of Public Accounts.
and to the treasurer Of the county or corpora
tion, who shall at once collect the salne. for
the collection Of which he shall have all relne-
dies now provided by law Any dealer who
shall fail to comply with the requirements of
this section, or who shall make a false OF
fraudulent entry or return upon the book or
report required to be kept or made by him.
shall be fined not less than two hundred nor
more than one thousand dollars: and for
second violation Of the provisions Of this Sec
ton, shall, In addition, forfeit his license.
II. Every person licensed rs a manufacturer
or distiller ef alcoholic liquors, shall pay at
the time his license Is granted o specific IL
eense tax. to be graduated aud classified as fol-
lows: The manufacturer who shall mash and
disti ten bushels or less per day, thirty dol
lars: ten bushels and less than twenty per
day, fifty dollars; twenty bushels and less
than thirty per day, seyenty-fve dollars ;
thirty bushels and less than forty-tlve per
day, one hundred and twenty-five dollars;
forty five bushels and less than seventy-tive
bushels and less than one hundred per day,
two hundred and fifty dollars one hundred
bushels and less titan one hundred and fifty
per day, three hundred dollars; one hundred
per day, four hundred dollars; two hundred
bushels and less than two hundred and fifty
per day, four hundred and fifty dollars: two
hundred and fifty bushels and less than three
hundred per day. five hundred dollars: aud
on each one hundred bushels per day, In ex-
cess OF three hundred, at the rate of two
hundred dollars for each one hundred BUSH
els; provided, however. that the mantl-
factufer or distiller of liquors FROM
pS shs ~ this Be . eT b pe zb tG in t hi
respects, to the license tax and provisions of
the general assessment law OF eighteen hun
dred and .seventy-fve six. And upon the
payment Of such specific license tax, the man
the products Of his distillation. In quantities
In excess Of five gallons. ct any place within
the State of Virginia. And the said manu-
faeturer may have the additional privilege of
selling. the products, of his dstillation, in
quantities not less than one gallon, at any
place within this State. by paying, In addi-
tion to the specific license tax above provided
for, sum. equal to forty cents per gallon
upon the first gallon, and ten cents per gal
lon upon each gallon, or fractional part
cluding five gallons, sold by him to persons
residing within this commonwealth. other
than licensed liquor dealers. And inease the
manufacturer shall take out the license or
one gallon, he shall keep q book, In which he
shall record all his sales, as prescribed in the
eleventh section of this bill, and in oil re-
spects conform to the requirements Of the
delivery of packages sold and delivered by
him, and do all acts required by the said elev-
enth section.
10. Any druggist who desires TO sell wine,
ardent spirits, or malt liquors. or any mix
lures thereof, shall be REQUIRED before he
does 80, to take out q retail liquor dealers
license, and he shall in all respects he deemed
retail liquor dealer, and be subject to the re-
quirements of this law; provided the provi-
sions of this act shall not apply to liuuor
used by any druggist In the preparation Of
medicine.
IA. Any person who shall willfully mutilate
defaCe. injure or destroy any register placed
under authority of this act in any barroom or
business house of q retail or barroon dealer,
or who shall wilfully move the Indicator on
the diaIs, or turn the crank Of said register
otherwise than Is required by this act, by
which said dealer may become chargeable
with greater or less amount of taxes than of
right he ought to be. shall be- deemed guilty
of misdemeanor, and upon conviction there
of. may, at the discretion of the jury, be fined
not less than ten nor more than one hundred
dollars, and may, at the discretion Of the
court, BIO confined in the jail not more than
twelve months.
ID. Any commissioner of the revenue. or
other public officer charged with the perform.
ance of any duty under this act, who shall
fail to perform the same, shall be deemed
guilty of Il msdemeanor, and, upon CON
viction thereof, shall be fined not less
than twenty nor more than one hundred
dollars and may, also, be removed from
Office in the discretion Of the court Of his
county or corporation.
l6. Any commissioner Of the revenue, or
other officer charged with any duties under
the provisions Of this act, who shall colutle
with any licensed liquor dealer, manufac-
turer or distilIer, of whom tax is required
under the provisions of this act, or with any