The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1879-02-21

tax on express companies can be i'm
posed.
%. From the owner of every towboat,
for public use or hire In the waters Of
this State, one hundred dollars; from
each and every excavating company OF
firm, twenty-five dollars from every
dry dock, fifty dollars.
| 23. From the proprietor of every
transient circus or menagerie, 6fty dol
lars for the first performances In any
city, town, or locality, and twenty-five
the same city, town, or locality; said
license to be paid In advance from the
proprietors of each public show or exhi.
bition, five dollars, in advance, for each
performance or exhibition.
"a. Every person having more than
than one shop, store, or other establish
ment, or who shall exercise or follow
| more than one profession, trade, call
ing or business, shall pay the tax on
each separately.
25. Each partner of any firm, doing
business In the State In any line OF oc-
cupation, whether resident or non-resi-
dent, active or silent, shall pay license
as herein prescribed. rs -"''
26. All forfeitures collected, as herein
expressed, In the country parishes, shall
be paid over to the parish treasurer
tor the exclusive use of the poor OF the
parish, to be expended as directed by
the police juries OF the several parishes,
instead of tho Charity Hospital of New
Orleans. From each foreign telegraph
over fifty miles in length, engaged In
transmitting messages beyond the State,
two hundred and fifty dollars; agents
Of express companies, who are engaged
in shipping cotton and produce sam
Iv~1o Sho1 oF
dollars from each municipal, or local
telegraph, or express companies, who
are engaged In transmitting messages
or parcels within the limits or vicinity
of any city or town in this State, one
hundred dollars.
q. From every mechanic, barber or
tailor, who Is boss or proprietor Of a
shop who employs four or more hands,
fifteen dollars.
%. From every clubhouse, where
spfrituous liquors are used, sold, or
supplied to members or visitors, eighty
five dollars.
SEC. 2. Be it further enacted, etc.,
That, from and after tho passage OF this
act, 1t shall not be lawful for any per.
son or corporation to carry on or pur-
sue, practice or follow any Of the trades,
professions or occupations enumerated
in the foregoing sections of this act, in
the State, before paying the tax levied
thereon and obtaining a license there
for, if not already licensed, from the
collector of the State taxes and no
person or corporation carrying on q
profession, business or occupation SUBJ
ject to the payment Of license, as
herein provided, shall be allowed to
collect any claims for services rendered
in such professions, business or occupa-
ton, unless he, she or it, can, upon de-
| lnand exhibit the tax collectors receipt
| for such license, according to law aud
a failure to exhibit such license receipt,
by any person or corporation liable to
such license, shall, in any suit instituted
by him, her, or it, entitle tho party
defendant in such suit to non-suft;
and any person, firm or corporation
attempting to do business without q
license, shall, on written notice, given
by the collector to the Attorney Gene
raj, or district attorney, or district at
torney pro tenn, be enjoined, in the
name Of the State, from proceeding fur
thcr in the transaction of their respec-
tive business or vocation, until such
license shall have been paid.
SEC. 3. Be it further enacted, etc,
That it shall not be lawful for any par
ish or municipal corporation within
this State to levy any license tax on
persons engaged IN selling articles OF
their own manufacture, manufactured
within this State; pyoUitlctl, that this
shall not apply to brewerics, distilleries,
or other factories OF malt, spirituous or
other liquors or compounds. ;.
SEC. 4. BE it further enacted, etc.,
That in all cases Of neglect or refusal to
pay their license or tax on personal
property of any description, by any
person, firm, company or corporation
doing business. in this State, the tax
collector shall give twenty days writ
ten or printed notice to such delinquent
taxpayer to pay such license or tax ON
personal property, and if at the expira-
tion of said notice the license and tax
be not fully settled, the tax collector
| shall proceed to seize and sell, after ten
days advertisement, the property,
rights and credits of such delinquent
taxpayer, or 50 much thereof as may
be necessary to satisfy the claims of
the State, as aforesaid, together with
all legal costs.
SEC. 5. Be it further enacted, ETC.,
That it shall be lawful for the tax col
Iector, when he has good reasons to