Louisiana capitolian. (Baton Rouge, La.) 1879-1881, 1879-04-26
Important to Taxpayers.
TAX COLLECTOR'S OFF1CE

BATON ROUGE, April 10Th, 1879.
The attention of retail merchants, liq-
uor dealers and license payers generally,
is called to the following sections of the
Revenue Law, approved February 9Th,
1879:
Teath-From the proprietors of all
coffee houses, bar rooms, grog-shops,
beer saloons, or gardens, or cabarets,
eighty-fve dollars; from the proprietors
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 a cOffee-hOuse
keeper, whether the liquors be drank on
tho premises or not, and shall pay, in
addition to the grocery license, coffee
house license that retail dealers OF gro
GERS selling distilled liquors, wines, bit
tiers, ale or beer, in less quantity than
one gallon, but in no less quantity than
an ordinary wine bottle, shall he con-
sidered as retail liquor dealers, and pay
an additional license of fifteen dollars
each; provided, 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 license, 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 a fine Of one hundred dollars
for each and every otfense, to be recov-
cred, by motion, by any 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;
prorided, that nothing in this paragraph
shall be held to apply to hotels, taverns
or restaurants, where liquor is sold to be
drank, in good faith, on the premises by
persons eating therein.
SEC. 3. Belt fwther 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 obtaining a license therefor, if
not already licensed, from the collector
Of the State taxes; and no person or cor
poration carrying on a profession, bust
ness or occupation subject to the pay
ment of a license, as herein provided,
shall be allowed to collect any claims
for services rendered in such professions,
business OF occupation, unless he, she or
it can, upon demand exhibit the tax col
lector's receip for such licenses, accord
ing to law; and failure to exhibit such
license receipt, by any person or corp0-
ration liable to such license, snail, in
any suit instituted by him, her, or it,
entitle the party defendant in such suit
to non-suit; and any person, firm or
corporation attempting to do business
without q license, shall, on written no.
tice, given by the collector to the Attor-
ney Generalsor district attorney, OF dis
trict attorney pro tenn, be enjoined, in
the name of the State, from proceeding
further in the transaction Of their re-
spcctive business or vocation, until such
license shall have been paid. o
SEC. 4. Belt, 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 i'll this State, the tax col
lector shall give twenty days written
or printed notice to such delinquent tax
payer to pay such license or tax on per-
sonal property, and if at the expiration
of said notice the license and tax be not
fully settled, the tax collector shall pro-
coed to seize and sell, after ten days
advertisement, the property, rights and
credits Of such delinquent taxpayer, or
so much thereof as may be necessary to
satisfy the claims Of the State as afore-
said, together with all legal costs.
SECS Belt further enacted, etc., That
it shall be lawful for the tax collector,
when he has good reasons to believe that
the State will lose the license or tax
on personal property by waiting for the
expiration of the notice herein required,
to proceed by summary seizure Of the
property of whatever description of such
delin1uen's, and after ten days adver-
tisement sell the same to satisfy the
of said tax or license with costs
and penalties. o
sEC.7. Behfwther enacted, ETC, That
it shall be the duty of the tax collectors
throughout the State, whenever they
effect their quarterly Or final settlements,
to render to the Auditor of public ac-
counts a full and complete list of the
names, trades, professions or occupations
carried on by any person or persons, dis
between those who have
paid and those who have 1at paid their
licenses; said list to be sworn to before
any one authorized to administer oaths,
and to be subject to public inspection at
all times.
The requirements Of the above sections
will be strictly carried ont.
w. G. RANDOLPH,