The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-04-28
OFFICIAL.
LAWS OF THE STATE OF LOUISIANA.
PUBLISHED BY AUTHORITY.
EXTRA SESSION. 1878.

| 10 provide revenues for the State from licenses
on occupations of dealers in and sellers of
| wines, spirituous and malt liquors by the
| drink and keepers Of bar-rooms, and from
| tax ON the said wines and liquors; to
| provide for the ascertainment and col
lection of said tax; to prescribe the
| use of the register, to define and pun
| ish sundry offerses; to prescribe the
| duties of the Auditor and the tax col
| lectors under this act, and the disposition
of the proceeds of licenses and taxes col
leCted hereunder, and fixing the license
| tax on trades, occupations and professions
| after the year 1878.
| SECTION /. Be 1T enacted by the Senate and
| House of Representatives. of the State Of lou
isiona b, General Assembly conuened That
no person shall, within the limits of this
State, sell wines, ardent spirits. malt liquors,
or any mixture thereof by the drink without
having first obtained q State license therefor:
nor shall such license extend to him the priv
| ilege of selling in any way except i'll the man
! ner hereinafter provided. A license to sell by
the drink shall be known as o bar-room IL
cense, under which no wine, ardent spirits,
malt liquors nor any mixture thereof shall be
| sold to be taken away from the place of de-
livery, but shall be drunk there, and any
dealer, who shall sell or give away any. wine,
thereof, to be kept for drinking, or drunk on
or about the premises of the giver or seller,
shall on conviction thereof be fined not more
than five hundred dollars or imprisoned not
exceeding six months, or both, at the discre-
ton of the court; provided, nothing in this
shall apply to druggists who sell for medical
purposes , ,r
person who desires license to sell by the
drink or to keep d bar ROOM shall first apply
to the State tax collector of the parish, or, il
in New Orleans, of the district in which he
desires to carry on the business: and the said
tax collector shall, upon the execution by the
applicant Of a bond with good security, pay
I,I, ft,t Hn tntn # icia in Ittr
Of not less than one hundred nor more than
one thousand dollars conditioned for the
faithful performance of all the requirements
of this act grant such license, and thereupon
form as may be prescribed by the Auditor OF
| Public Accounts
SEC 8. BE it further enacted, ETC., That it
shall be the duty of the Auditor of Public
Accounts, as soon after the passage, OF this
act as practicable, to cause to be constructed,
or purchased in sufficient numbers an appa-
ratus, to be known as bar-room register
and adopted by the thirteenth section OF this
act. Whenever he shall have the same pur-
/ chased or constructed in sufficient numbers
he shall notify the several tax collectors of
the fact, and forward the same to them in the
safest and most economical manner taking O
receipt for the same. In order to familiarize
the officers and dealers with the use of the
to send printed copies of instructions to the
said tax collectors for distribution among the
dealers, and it shall be the duty of such tax
collectors to fully explain to each dealer the
instructions and the mode OF operating the
register.
SEC L. BE it further enacted, etc. That when
ever any tax collector shall receive from the
Auditor of Public Accounts the necessary
to be firmly fixed, according to plans and in
structons furnished by said Auditor, in q
conspicuous place in the room of delivery and
place of business of every bar-room licensed
under the provisions of this act within his dis
, trict or parish. The tax collector shall see
that the Instruments are well located, firmly
attached, and kept in good working order
and for this purpose shall from time to time
inspect the same; and If, after such register
shall have been put in use it becomes inopera
tive or out of order it shall be the duty Of tbs
tax collector, upon notice OF the fact
to be at once given to him by the dealer
, to replace it Immediately with goot
: and perfect instrument, and charge tht
licensed dealer SO supplied with the cost Of
) repairing or replacing the injured register
when wilfully injured The Auditor of Pabl
, Accounts shall provide each tax collector
with o sufficient number OF registers to en-
, able him to comply with the requirements o
+ this section. Every register shall be closet
: in such manner as the Auditor of Public Ac
| counts may direct, said register shall remain
the property OF the State; and for the use o
ter placed in his establishment the licenses
8 person shall deposit with the Auditor the sun
: ef eight dollars, which shall be held by tn
: Auditor and constitute a special deposit o
Q fund for the purchase Of said registers, ant
for the refunding to any such depositor 0
I the sum deposited, together with per cen
per annum interest, whenever such perso
: shall discontinue business, return such regis
!, ter in good order, and demand the said sum
3 SEC. 5. BE further e,encted ETC., Thatafte
the registers provided for in the next preced
ing section shall have been placed in the bar
g room or place of business of licensed dealers
9 it shall be the duty of the dealer, immediate
t ly upon the sale OF ardent spirits, wines, NAL
It liquors, or any mixture thereof, in the pres
s ence of the purchaser or person to whom it
It delivered, to turn the crank of the prope
n register until the bell has struck once and tn
y indicator on it's dial has moved one point 9
!. number for each five cents worth sold. ]
1. shall in like manner be the duty Of the bal
e each drink OF wine, ardent Spirits, ma
a liquors, or any mixture thereof, in tt
n presence OF the purchaser or person to whor
o 1t is delivered, to turn the crank of tn
G once and the Indicator on its dial ha
s moved one point or number for each five cent
a worth sold by him. The true intent an
meaning Of this section is that the sale (
each five cents worth shall constitute the un
" or basis Of taxation, and in each case the be
l. shall be struck once, and the indicator on til
dial be moved one unit for every five cent
worth sold, and the said word worth" is
" be taken ana understood TO SIGNIFY the PRO
demanded by the said seller that is to say Il
10 five cents worth sold the bell shall be struc
L. once and the Indicator moved one point, fl
ten cents worth the bell struck twice and il
d dcator moved two points, for fifteen cent
is worth the bell struck three times and indic
tor moved three points, for twenty cents wort
the bell struck four times and indicator /
I moved four points, and so on.
# SEC. e. Be 1t further enacted ETC., That unit
d the Auditor of Public Accounts is prepares
r according to the provisions of this act, I
80 put this act into operation, liquor license
Ie to sell by the drink heretofore granted sha
IS remain in force under the revenue laws her
CT tofore existing; but as soon as this act is pl
H. in actual operation by the furnishing Of sa
registers, the annual license upon this occ1
D. patton shall be as provided by this act il
ut GLIDING the year 1873, 1rovided, that if an
license upon the occupation mentioned in tn
act, he shall have a credit for the sa
Id amount, to be deducted from payments to
i - T. ~