The New Orleans daily Democrat., 1878-01-15

| gallons. #tiiph shall Ht al HtnpS ite OPEN W
| Chs inspection III commissioners III the ttve-
nue. OF. other officers charged with the nssess-
| upilt uf collection IT taxes. Stch dealers
shall afiis f. every rarkage so sold by bin, n
tug ut card, in such manner as the Auditor of
Public Accounts mas direct, certifying tbat hp
has complied with tie provisions u tlts sec
| tiun. in thh following form. rittttielt:
| certify TINT hava. this 4-z- tny or -4A-,
| is. sold galiuns of --- and entered
| tl,e said sale upon tho book in iiy possession.
fnuuirad BY Inv tp be kept for that purpose.
| they shalt lkewisn u,aka monthly report
", the tttiit of tho ed'itity ~ rt,fpGtaliun u
| al alcoholic liquors gu sold. verified ~ their
| OATH accompanied with tlie cettificae of the
| commissioner u the revenue for such county
or p,ttpufaioti and IT, titttui examination. tic
court is satisfied pf It's correctness, IT shall
| approve the saipe. and thnreuppn the commits
of Tie Tax with which he Is Charged under
thia section to the Auditor VI Public Accounts.
| and tD The treasurer uf the county ur corpora.
| tiDn who shall at once collect the saule; for
te collection y when ~ slal nave az fetle-
dies now provided by law, Any dealer who
shall fai 10 comply With the requirements III
| this section. or who shall make q false OF
fraudulent entry Yr return ttpotl the book Or
| report required 10 be kept or itade ~ him.
more tlau one thousand dollars; and for d
second violation Of The pttrsiuns IT this sec
titui, shall III addition, forfeit his license.
Every person licensed ns manufactures
or dstillef uf alcoholic liquors sliall pay at
The time Ills license r. gfanEed stmtiile II
t,e,ss tax, to be graduated and classified as fol
lows The manufacturer who shall mash and
distll lril bushels or less uer day. thirty dol
lars: ten bushels and less than twenty per
day. fifty dollars. twenty bushels aud lass
than thirty per day seventy Ave dollars.
thirty bushels and less than fptty-iive per
day, one hundred nnd twenty five dollars,
fort y-nve bushels and less than seventy five
I,er dey. two hundfe1 dollars, seyenty-flve
bushels and less than one hundred per day,
two hundred and fifty dollars. one hundred
bushels and less than one hundred ahd fifty
per day, three hundred doiars one hundred
and fifty bushels and less than two hundred
per day. four hundred dollars, two hundred
Ter day. four hundred and fifty dollars; two
hundred and fifty bushels and less than three
hundred per day five hundred dollars; and
oii each one hundred bushels per day IN ex-
rrrs of three hundred nj thu rate of two
hundred dollars for each one hundred bushels
provided however, that the ngniifaotnrer OF
,iistier OF liquors ffutn fruits shall be exempt
from the provisions Of his aot And upon tie
payment of such specific license tax. the man
,traeturer shall have the, privilege Of selling
the products of his distilletion, in quantities
In excess Of five gallons, nj any PLACE within
the State OF Louslana And the said manu-.
factt,rer may have tho additional privilege Of
selling the products Of his distillation, IN
place within this State, by paying, IN nddi.
iion to the specific license tak above provided
fol, n sum equal 10 forty eents pei gallon
upon the first gallon, and ten. cents per gal,
thereof. In excess Of one gallon. NJ to and In
eludng I've gallons. sold by hin to persons
residing within this commonwealth, other
than licensed liquor dealers. And in case the
privilege 10 sell In quantities not less than
ono gallon. he shall keep n book, In which he
shall record all his sales. as prescribed in the
eleventh section Of this bill, and in all re-
speets conform to the requirements Of the
eleventh section In regard TO tho sale and
delivery Of packages sold and delivered by
him, and do all acts required by the said elev-
erth section.
Any druggist who desires 10 sell wne ar
dent spirits or malt liquors. or any mixtures
thereof, shall be required. before he does 50,
to take out retail liquor Dealers license, aud
he shall In oil respects be deemed retail
liuuor dealer, and be subject to tho require
ments Of this law; provided the provisions Of
this act shall not epply 70 LIQUOR used by any
druggist in the preparation of medicine
Any person who shall mutiats, slsfaes In
lure or destroy any register plaGed under att
thotity lof this act In any bnrroom or bust
ness house. Of " retail or baf-r0Dln dealer. pr
who shall move tho Indicator on tho dials, or
turn the crank Of said register otherwise than
is required by this act, by which said dealer
may become el,afgealle with d greater or less
amount Of taxes than Of right he ought TO be,
shall be deemed guilty of a misdeluennor. and
tion Of the jury, be fined not less than ton nor
more than ono hundred dollars. and mny. Mt
tho discretion of the court. be confined In tho
jail not more than twelve months.
Any tux collector or other public officer
charged with tho performance of any duty
Under this act who shall fail to perform the
same. shall bs deemed guilty of n niademea-
nor. and upon conviction thereof, shall be-
fined not less than twenty nor more than one
hundred dollars, nnd may also, be removed
from office. In the discretion Of the court Of
hia county or corporation.
Any tax collector or other officer charged
with any duties under tho provisions Of this
act who shall colude with any licensed
liquor dealer, manufacturer or distiler Of
wnom tax IL required under tho provisions
OF this not. or with any agent, employe or
clerk of such licensed dealer. manufacturer or
distiller, for the purpose Of defranding the
commonwealth of any revenue Justly due, or
w"1 h sowa Sr ar s' 70 .Ss s"z sf "ny % o ts
provisions Of this act shall be- deemed guilty
Of n felony, and be punished by confinement
in the penitentiary not less than one year nor
more than three years. or. In the discretion Of
twelve months, and be fined not more than
five hundred dollars; but In any prosecution
under this section, such officer may be per-
mitted to give evidence in his own behalf
~ SIlall W. tHs uHty u IHH JutRH VI hie til- !
cult county or corporation courts, to give this |
net in charge to the grand jury Mt every regu- |
lnr grand jury term Of their respective courts, |
and to send before the jury the commissioner
OF the revenue and the treasurer Of the county |
or corporation.
The Auditor Of Public Accounts IL hereby |
authorized and directed to prescribe all rules
and regulations necessary to put this act into |
complete operation. and all forms necessary |
to be used In the due execution thereof, and to |
issue to all officers Of the commonwealth |
charged with the execution Of this law, Il
printed circular containing such Instructions
as he may deem necessary In the premises.
The Auditor Of Public Accounts shall pre-
scribe form for licenses for manufacturers
of liquor, wholesale liquor dealers, wholesale
and retail liquor dealers, retail liquor dealers,
bar-room dealers, and ordinary Keepers, and
all other persons licensed to sell liquor by the
drink, to be drunk ut the place where sold,
spirituous or malt liquor, wine or cider or
mixture thereof; which said licenses shall
have printed ON them, in plain letters, at least
one inch In length, In words and figures, the
year when issued, the month when