The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-10-06
By used by officers acting under the provisions
Of this nrst,titJr
Quantity OF Liquor.

1
More than half pint and less than
pint. a.--.-...' az '"'4. -....-.-- Il
One pint ......; .;.....: ;..... Il. go. 81 1
More than pint and less than -, &.
One and d half pints .... ...,..,.. 81 ~
More than 4 and less than 2pints Al 10
Two pints. -............ .-4......... Il 10
HHlf gallon ...-....-..--... ..s.. ~ 30
One gallon s....a.ts...t......sI ts 40 -
O.. Until the Auditor of Public Accounts ls
prepared according TO the provisions Of the
third and fourth sections OF this act to put
this act Into operation, In any OF the counties,
cities or towns Of this commonwealth, licenses
shall be grantedtte applicants by the courts,
according TO the provisions Of the license law
now In force, or as 1T may be hereafter amend
ed but subject, nevertheless, TO the provisions
Of this act: but as soon as the Auditor isipre-
pared to issue the register to any county,
city or town. rs hereinbpfore provided, TIE
same shall be issued, and the licensed dealer
shall. upon the payments thereafter required
OF him snde, the provisions OF this !. get have
ter, and shall be subject TO ell the provisions
OF this act; provided, however, II he has al
ready paid the specific license Tux required by
the existing law for the current fiscal year,
he shall not be required to pay the specific
license tax required by this act
T. The specific license tax on q retail liquor
dealer or bar-rootn liquor dealer shall be pad
by him semi-annually In advance, one-half at
the time his license Is granted, and the other
half at the expiration Of six months. and
shall be as follows: In the country or IN
towns Of two thousand inhabitants or less,
the tax shall be fifty dollars: and In towns OF
over two Thousand Inhabitants the tax shall
be one hundred dollars; provided that In the
country or in towns of two thousand inhabl-
tants on less whenever the tax realized from
the liquor register during the year amounts
to twenty-five dollars the specific license tax
shall be twenty-five dollars; and In towns Of
over two Thousand Inhabitants, whenever the
Tux realized from the said liqupr register
during the year amounts to fifty dollars, the
specific license tax shall be fifty dollars;
and Il the dealer shall desire the privi-
lege OF selling both. as a retail dealer
and q bar-roum dealer, he may do 50
In the country or town Of two Thousand in
habtants or less. and In towns of more than
two Thousand inhabitants, upon the payment
Of one hundred and fifty dollars; provided,
that IN the country or towns OF two thousand
inhabitants or less. whenever the tax realized
from the liquor register, hereinbefure men.
TONED, during the year amounts to the sutn
of thirty-seven dollars and fifty cents, the
specific tax shall be thirty-seven dollars and
fifty cents; and In towns of more than two
Thousand Inhabitants, whenever the tax real.
lied from the said liquor register during the
year amounts to seventy-iive dollars, the spe-
citlc tax shall be seventy-hvp dollars. Each
retail dealer and bar-roon dealer and ordi-
, nary keeper, shall ct a the time the
ness pay to the treasurer of his city
or county. upon the certificate of the
commissioner OF the revenue, the sum of ten
dollars for the use Of each register so fixed
In his place of business. And In addition to
the tax hereinbefore imposed, each barroom
dealer and ordinary keeper shall pay an
amount equal to two and oiie-haf cents upon
each drink Of wine or alcoholic liquor, or mix
ture thereof, and one-hali cent upon each
drink Of malt liquor sold by him. And each
retail liquor dealer shall, In addition to the
specific license tax hefeinbefore imposed, pay
q sum equal to two aud one-haIf cents upon
each half pint or fractional part thereof, Of
wine pr alcoholic liquor, or mixture thereof
sold by. him; and on amounts In excess Of
one-half pint up to and including one pint,
five cents. on more than one pint, up to and
including one and one-half pints, seven and
One-half cents; on more than one and one
half pints, up to and including two pints, ten
cents on four pints or one half gallon, twenty
CENTS on one gallon, forty cents; and on
each gallon In excess of one up to and
including five gallons, ten cents per gallon .
and one-half cent for each half pint or frae-
tional part thereof, OF malt liquor sold by him;
which sum 90 ascertained, shall be paid by
him at such time and In such manner as is
prescribed III the next succeeding section.
Aud 1t shall be the duty of every retail liquor
dealer to keep book, as prescribed in the
eleventh section Of this act In which he shall
http " itthlu VI I'LL Eblu ny iHiiit III
quantities more than one allon, showing
the names. of the persons to. whom sold, the
day Of sale, and number OF gallons, and so
forth, as prescribed In section eleven Of this
act; provided that nothing In this section
+ hall be construed as requiring the payment
of more than one specific tax by the keeper of
an ordinary.
g. II shall be the duty of the commissioners
of the revenue Of tho several counties, cities
and towns within the commonwealth, to visit
l,V,
county or corporation court, the places of
business of all licensed retail and bar-room
liquor dealers within their respective districts,
licensed under the provisions Of this act, and
to carefully examine the register required, as
hereinbefore provided, to be kept In their re-
spectve places of business, and take down
and record In book kept by the said commits
sioner of the revenue for that purpose the
number Of drinks of wine, alcoholic and malt
liquors, registered as sold within the last
month by any bar-room keeper, and the ag-
gregate number. of gallons, or fractional
parts thereof. OF wine. alcoholic and malt
liquor registered as sold by any retail dealer.
and certify the same to the Auditor of Public
Accounts and the treasurer of the county or
corporation, within five days. extending the
tax at the rate indicated in the preceding sec
ton, and deliver to the court of his county or
corporation, n .eopy Of said certificate, with
the further TACT, whether or not he found the
register in good order, and whether, IN bis
the provisions of this act, and any other in
formation deemed necessary and proper by
him to be known to tho court.
.. 1t shall be the duty of the treasurers Of
the respective counties, cities and towns
to collect immediately upon the receipt of
certificates from the commissioners of the
revenue, as required in the preceding section,
from every such dealer, the amount with
which he is ohargeable rs shown by said
commissioners certificate: and it shall be
the duty Of every such licensed dealer to pay
the same Immediately: and upon his failure
so to do for five days. it shall be the duty of
the treasurer of the county or corporation to
proceed to collect the same In the manner as
now provided by law for the collection of
other taxes and he shall have the power to
dstrain and sell; which failure shall also
be deemed forfeiture of his bond: and there
upon the treasurer shall give notice to the
commonwealth attorney, who shall, by mo-
ton. upon ten days notice, proceed against
such dealer and his securities ON his bond
and for such breach of the condition Of his
- 4.