Louisiana capitolian., 1879-05-10
Important to Taxpayers.
TAy cOrtrCToR,s OrF,cr

TAX COLLECTORS OFFICE, I
BATON RoUaE, April 10th, 1879. !
The attention of retail merchants, li1-
uor dealers and license payers generally,
il called to the following sections of tho
Revenue Law, approved February 0th,
1870:
1euth---From tho proprietors of ail
coffee houses, bar rooms, grog-sbops,
beer saloons, or gardens, or cabarcts,
eighty-tivc dollars; from the proprietors
Of bars kept on steamboats, or other ves-
scls or water craft, fifty dollars; all retail
dealers selling liquors, wines or bittery
(not including bottled malt liquors) in
less quantity than an ordinary wine bot
tie, shall be considered coilee-housc
keeper, whether the liquors be drank on
the premises or not, and shall pay, In
addition to the grocery license, q coffee
house license that retail dealers or gro
GERS selling distilled liquors, wines, BIT
tcrs, ale or beer, In less quantity than
one gallon, but in no less quantity than
an ordinary wine bottle, shall be con-
sidcred as retail liquor dealers, aud pay
an additional license Of fifteen dollars
each; prorided, the liquor 40 sold shall
not be drank on the premiscs--if drank
on the premises he shall be considered q
coflee-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 quan-
tity than as provided for in this act, shall
be liable to u fine of one hundred dollars
for each and every oilense, to be recoy.
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 tho Charity Hospital fund;
proridcd, that nothing in this paragraph
shall be held to apply to hotels, tavelns
or restaurants, where liquor is sold to be
drank, in good faith, on the premises by
persons eating therein.
SEC. 2, Belt fyr'her enacted, etc., That
from and after the passage Of this act, it
shall not be lawful fore 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 q license therefor, If
not already licensed, from the collector
Of the State taxes; and no person or cor
poration carrying on u profession, busi-
ness or occupation subject to the pay
ment Of u license, as herein provided,
shall be allowed to collect any claims
for services rendered IN such professions,
business or occupation, unless he, she or
it can, upon demand exhibit the tux col
lector's receipt for such licenses, accord
ing to law; and 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 snit
to non-suit; and any person, firm or
corporation attempting to do business
without 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 transaction Of their re-
spcctive business or vocation, until such
license shall have been paid
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 in this State, the tax col
lcctor 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-
ceed 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 us aforc-
said, together with all legal costs.
SEC. 5. BeH 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
of whatever description Of such
dcinquents, and after ten days adver-
tiscmcnt sell the same to satisfy the
amount of said tax or license with costs
and penalties.
sEc.7 Belt further 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 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 not 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 ofthe above sections
will be strictly carried out.
W. G.. RANDOLPH,