Louisiana capitolian. (Baton Rouge, La.) 1879-1881, 1879-04-12
to Taxpayers
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( TAX COLLECTORS OFFICE,
9til ''l,ArUN Rotor, APRIL 10Th, ls7g. !
/ tbs attention III retail merchants, liz
nor dealers mud liceils., payers generally,
IL called to The following scGliOils Of the
Revenue Law, approved February stl',
1870 "a a 5 tHf II ie4 81.
7suth--rpm The proptictprs Of III
coffee hodses, bur- rooms, grog..SllofN,
beer saloons, Or gnislctis, II cabareiH,
eiulity.Ayc ,lOlIars; from the prVpietors
ot bars Kept on steamboats, or other YES.
.els Or water cratt, fifty dollars; oil retail
dealers selling liquors, wines Or bitters
(nVt including bottled nalt )ighors) In
i,,ss quantity thnh An ordinary wine bot
tic, ahnll ,H considered u c0flce.llO,,r,
keeper, whether tho liquors lc drank on
tho premises Or not, and Alinll l'hy, III
addition ~ the grocery license, u coffee.
house license TINT retail dcatprs or gro
GERS selling distilled liquors, wines, nit
tefs, ME or beer, IN less quantity tl'a,'
an ordinary wins bottle, shall be con-
sidcred IA retail liquor dealers, and ray
~, additional LICENSE Of fifteen dollars
cuch; p,'0ridtt, the liquor NJ sold shall
| not ln drank ~, the j,iuiMisey--if drank
on the premises h. shall be considered u
coilce.lionso keeper and each rtaii gro.
Ger or dealer III distilled liquors IN the
State Of Louisiana, without such addi-
tional license, aud who shall keep iOt
sn1c, " sell, either Ivy Iimaetf Or byIAny
employee, distilled liquors In less q,.all-
tity tlinD rs provided for IN this net, sllall
be linb1c to d fine of one hundred dollars
for cach and every oticnse, to be rccov.
cred, by mo,ioa, by any person, afttt
tiye days previous notice before my
court Of competent Jurisdiction, which,
when recovered, shall he paid by such
Justice to the State Treasurer, for the
benefit Of the Charity Hospital find
proridcd, that nothing In this paragraph
shall DO held to apply to hotels, t!vern'
or restaurants, where liquor IL sold to b'
drank, IN good faith, Oh the premises b,
,ersO,,s eating therein.
SEC. 2. nit further enacted, etc., Thu
from and after the passage Of this net, !
shali not he lawful for my person ~
corporation to carry on or pursue, trac
| ticN or follow any 81 the trades, profrs
sions or occupations enumerated II, tiI'
foregoing sections of this act, In til,
State, before paying tho Tux levied there
on and obtaining u license therefor,
not already licensed, from the c"llecto
Of the stats taxes; and ITO person Or cot
poratiOn carrying on q profession, bnsi
ness or occupation subject to the pay
tneMt u . license, as herein provided
shall be allowed to collect my claim,
for services rendered In such professions
business or occupation, unless H., slic u
IL can, upon demand exhibit the Tux col
tcctor's receipt for such licenses, accord
Ing to law; md failure tOexhibit suc
license receipt, Ivy my person Of corIx
ration liable to such license, snail, |
any suit instituted by him, her, or Il
entitle the purity Defendant IN si,eli sti
to nor-suIt; aml any person, firm 4
corporation attempting to do bhsine,
without y license, shall, on written ~
tice, given ny tho collector tO the Atto1
, ncy General, Or district attorney, or diI
trict attorney pro tenn, be cnjOined, J
; the naine Of the State, iiWn proeeedn
further In the transaction If their n
spcctive business or vocation, until sue
license shall have, been paid,
SEC. 4. BeWfwrikev enacted, etc.,, I'll.
;. in vi cases Of ncglect Or refusal
pay their license Or tax Oh persons
property Of any description, by nj
person, firm, company Or corporate
D doing business III this State, the tax ca
lcctor shall give twenty dayS write
!, or printed notice 10 snch delinquent ta
payer to pay sneh license Or tax on pc
soDal property, and II at the cxpirati'
: Of said notice the license and tax be II
8 fully settled, the tax collector shall pr
Q coed to seize and sell, after ten day
& advertisement, the property, rights al
credits Of snch delinqhent taxpayer,
NJ much thereof as. may be necessary
satisfy the claims Of the State as afol
u said, together with MI legal costs. ~
. SIC. s. iBeit further enacted, etc., 1h
= It shall be lawful for the tax cOllecte
when lie has good reasons to believe tn
: the State will lose the licctsc or Il
. on personal property by waiting for q
= expiration of tho notice herein require
t to proceed by summary seizure Of &
i property Of whatever description Of ~
Il delinquents, and after ten days adv'
tisemcnt sell the same TO satisfy t
; amount 0f saitl tax N license with cO'
= and penalties. i't,3i iiin aoI
:. SEC.7. Be further enacted, etc., I'll
y it shall I've the duty Of the tax collectt
u throughout the State, whenever III
, effect their quarterly or Gnal settlement
lc to render to tho Auditor Of public .
counts 4 full and complete list Of I
l. names, trades, professions or Hcupatia
h carried on BY any person Or persons, d
4 tinguishing between tfose who ha
!" paid and those who have not paid Tn
:. licenses; said list to he sworn tn beii
~ any one authorized to administer oat
q and to be subject to public inspection
le oil times. .fln 49, ID d.
" The requirements oftln above sectit
will be strictly carried out.
IA w. g. RANDOLPH.