Louisiana capitolian. (Baton Rouge, La.) 1879-1881, 1879-05-03
to Taxpayers.
TAX COLLECTORS OFFICE.

BATON ROUGE, April lUth, 1879.
The attention of retail merchants, liq
nor dealers and license payers generally
is called to the following sections of tho
Revenue Law, approved February 9th
1873:
1enth-From the prcprietors Of all
coffee houses, bar rooms, grog-shops,
beer saloons, or gardens, cor cabarets,
eighty-tye dollars; from the pr0prietors
OF bars kept on steamboats, or other yes
sells or water craft, fifty dollars; all retail
dealers selling liquors, wines or bitters
(not including bottled malt liquOrs) in
less quantity than an ordinary wine bot
tie, shall be considered u cotfee-house
keeper, whether the liquors be drank on
the premises OF not, and shall pay, in
addition to the grocery license, coffee
house license that retail dealers or gro
GERS selling distilled liquors, wines, bit
ters, alo or beer, in less quantity than
one gallon, but in no less quantity than
an ordinary wine bottle, shall be con-
sidered as retail liquor dealers, and pay
an additional license of fifteen dollars
each; Wocided, the liquor so sold shall
not be drank on the premises-if drank
on the premises he shall be considered a
coffee-house keeper; and each retail gro
Ger or dealer in distilled liquors in the
State of Louisiana, without such addi-
tiOnal li3nse, and who shall keep.for
sale, Or sell, either by himself or by any
employee, distilled liquors in less guam
tity than as provided for in this act, shall
be liable to fine of one hundred dollars
for each and every otfense, to he recoy-
cred, by motion, bysany person, after
five days previous notice before any
court of competent Jurisdiction, which,
when recovered, shall be paid by such
justice to the State Treasurer, for the
benefit of the Charity Hospital fund;
provided, that nothing in this paragraph
shall be held to apply 1ahotels, taverns
or restaurants, where liquor is sold to be
drank, in good faith, on the premises by
persons eating therein.
% SEC. 2. Belt further enacted, etc., That
from and after the passage of this act, it
shall not be lawful for any person or
corporation to carry on or pursue, prac-
tice or follow any of the trades, profess
sions or occupations enumerated in the
foregoing sections of this act, in the
State, before paying the tax levied there
on and obtaininSsa license therefor, if
not already licensed, from the collector
of the State taxes; and no person or cor
pcration carrying ON a profession, bust
,.sss or occupation subject to the pay
ment of license, as herein provided,
shall be allowed to collect any claims
for servEes rendered in such professions,
business or occupation, unless he, she or
it can, upon demand exhibit the tax col
lector's receipt for such licenses, accord
ing to law; and q failure to exhibit such
license receipt, by any person or corpo-
ration liable to such license, snail. in
any suit. instituted by him, her, or it,
entitle the party defendant in such suit
to a non-suit; and any person, firm or
corporisIon attempting to do business
without u license, shall, on written no
tice, given by the collector to the Attor-
ney General, or district attorney, or dis
trict attorney pro tenn, be enjoined, in
The name of the State, from proceeding
further in the transactions of their re-
,pective business Or vocation, until such
license shall have been paid.
SEC. q. Belt further enacted, etc., That |
n all cases of neglect or refusal to
pay their license or tax on personal
of any description, by any
,erson, firm, company or corporation
LONG business in this State, the tax col |
ector shall give twenty days written
II printed notice to such delinquent tas-
layer to pay such license or tax on per-
'onal property, and if at the expiration
VI said notice the license and tax be not
ully settled, the tax collector shall pro-
ICED to seize and sell, after ten days
advertisement, the property, rights and
'redits of such delinquent taxpayer, or
% much thereof as may be necessary to
atisfy the claims of the State as afore-
aid, together with all legal costs.
SEC. 5. BE it further enacted, etc., That
{ shall be lawful for the tax collector,
When he has good reasons to believe that
he State will lose the license o,5 tax
N personal property by waiting for the
EXPIRATION of the notice herein required.
o proceed by summary seizure of the
property of whatever DESCRIPTION of such
and after Yen days. alver-
isement sell the same to satisfy the
mount Of said tax or license with costs
nd penalties.
SEc.7. Belt further enacted, etc., That
shall be the duty of the tax collectors
the State, whenever they
fleet their quarterly or final settlements,
0 render to the Auditor of public ac-
cunts full and complete list Of the
apes, trades, professions or occupations
arled on by any person or persons, dis
between those who have
aid and those who have not paid their
censes; said list to be sworn to before
ny one authorized to administer oaths,
nd to be subject to public inspection at
Il times.
The requirements of the above sections
ill be strictly carried out.
@ w. G.. RANDOLPH,
aprl2 Tax Collector.