The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1877-02-28

80. 8. Be It further enacted, That the col actor
sb.a estimate the number of privilege licenses
needed foI his county, and shall make requisiclon
upou the Auditor for the number ana dehomiha
ito, of eae: required by him, and shall, from time
RI time make additional requsitons as he may
require licens es and the said collector shall, upon
application Of any persons wishing TO ioHo" any "
the pro essions callings enumerated IN the iore
ocinr section of this Act. furnish him or them with
the prviI. g licenses, upon the payment OF the
amount due therefor. 1t shall be the duty OF the
collectors to furnish each person DONG business III
his county with the necessary license and he shall
date each license the first of the month IN Whlch ne
issues said license and shall number the same con-
secutiyely in the order of their issuance ana all
licenses issued by him shall be countersgned In ms
official capacity The collector shall keep book,
in which he shall record the name OF the party 10
whom each license is granted, the date, expiration
and occupation, and amount paid and such DOCK
shall be opened justices of the peace, the district
attorney or any citizen desiring to inspect the
same and the collector shall report and pay over
all moneys collected on of privilege licenses,
as required by section 1924, and be subject TO the
same liabilities and penalties as prescribed Dy sec
ton 1929 for non payment of State taxes ana lor
the collection of said privilege tax, and the issuance
Of the licenses herein provided, the same com
missions shall be allowed as are allowed by law ior
the collection of other State taxes.
S.c. f. BE 1t further enacted That IN all cases
where persons were in business and pursuing aVoca-
ons on or before the first day Of May, 1874, which
taxable under the privilege tax law OF Is /,
and such persons obtained license under said law Of
1874 such license shall be deemed and held to have
commenced running the first day OF May, 3 : +
and shall expire the thirteth day of April, 1879
and upon all such, who commenced pursuits as
aforesaid, after the first day Of May, 1874, the
license shall expire year from the time OF com
mencDg such business, without reference, in either
case the date of the issuance 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 issue license Immediately to all per
who have not heretofore been licensed, and to
collect the license on the same.
SEC ). BE it FURTHER enacted, That any person
desiring to enjoy any Of the privileges enumerated
in 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 uch privilege,
and the person receiving such license shall post or
put up the in his office place of business, in
some conspicuous place and any person or persons
corporation who shall exercise. in this State any
of the privileges enumerated in this Act, without
first paying the price and procuring the license, as
required, shall be guilty of msdemeanor, 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 discre
ton of the court as provided by section 1850
of the Code Of 1871 and any debts claims that
may accrue to any person account of the bust
ness 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 suit shall be
maintained 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
or persons failing to pay the privilege required
by this Act and the collector shall have the power
to dstrain and sell any property liable for the tax
imposed upon privileges, as lie now has for the col
ton of the State taxes.
SEC. 6. Be II further enacted That the State tax
for general purposes is hereby fixed four mills
instead of six and three-fourth mills, s pro
vided and in addition to funds now receivable for
such tax, it may be paid in State warrants, bearing
date subsequent to April l, 1874, except such as
issued for dues prior to that time ProUjded,
That no warrants drawn and after the first day
of January next succeeding the year for which any
taxes collected, shall be payable for the
such year, receivable by the Treasurer from tax
collectors in settlement Of the same Prorided
further, That the Treasurer shall continue to pay
outstanding warrants in the order of issuance when
there are funds in the treasury for that purpose.
SEC l. Be II further enacted, That each tax col
lector shall make affidavit, at the time OF the pay
ment of the privilege tax collected by him into the
State Treasury, that he has received all Of the war
rants and certificates of Indebtedness paid in by
him, at their par value and that he has not specu-
lated directly or indirectly thereon.
SEC. s. Be IL further enacted That banks located
in towns of less than two thousand inhabitants and
having paid $50 for privilege tax of 1874, by rea
son of an error in the law, shall have credit for
$50 on on their privilege tax for 1875.
SEC. 8. Be 1t further enacted, That this Act take
effect and be in force from and after its passage
APPROVED, March J. 1873