The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-13
Two Dollars a Year.

require all unused privilege licenses 10 be
returned, for which such collector shall receive
credit. The Auditor shall have published
in the newspaper published by the pub
lie printer, the names of all collectors
failing to return all licenses at the time
required by law, and the amount of such
licenses, and shall collect from each of said
collectors the sum of one dollar, and pay the
same over to the publishers as compensation
for making such publication. If the Auditor
shall fail to make such publication, he shall
be liable for any defalcation which may
occur on account of such licenses not SO
reported or returned.
SEC. 3. Be it further enacted, That the col.
lectOr shall estimate the number Of privilege
licenses needed for his county, and shall make
requistiOn upon the Auditor for the number
and denomination of each required by him, and
shall, from time to time, make additional re-
| QUESTIONS, as he may require licenses and the
said collector shall, upon application of any
persons wishing to follow any of the profess
| slons or callings enumerated IN the foregoing
section Of this Act, furnish him or them with
the privilege licenses, upon the payment of
the amount due therefor. 1t shall be the du-
ties of the collectors to furnish each person
doing business in his county, with the neces-
sary license, and he shall date each license the
first of the month in which he issues said
license, and all licenses issued by him shall be
countersgned in his official capacity. The
collector shall keep a book, in which he shall
record the number Of the license, the name of
the party to whom each license is granted, the
date, expiration and occupation, and the
amount paid and such book shall be open 90
justices of the peace, the district attorney, or
any citizen desiring to inspect the same.
SEC. 4. BE ~ further enacted, That any person
desiring to enjoy any Of the privileges enumer.
ated in the first section of this Act, shall first
pay the price above fixed to the collector, and
obtain the license herein required for such
41,.,v,
shall post or put up the same in his Office or
place of business, in some conspicuous place;
and any person or persons or corporation who
shall exercise, in this Sateany Of the privileges
enumerated in this Act, without first paying
the price and procuring the license shall be
guilty of misdemeanor, 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 1880 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 maintained
in any court of law or equity, in this State, TO
enforce the payment Of such claims, or com
pliance with contracts in favor Of any person
or persons failing to pay the privilege tax re-
CURED by this Act; and the collector shall
have the power to distrain and sell any prop
erty liable for the tax imposed upon priv
leges, as he now has for the collection of the
State tax.
SEC. 5. Be IL further enacted, That all other
Acts, and parts of Acts, regulating taxes on
privileges, be, and the same are hereby, re-
pealed, and this Act take effect and be in force
from and after its passage.
APPROVED, March 5, 1878.