The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-02-09
rt,ve Or silent, shall pay a license as herein

prescribed. ,
harein EXPRESSED In the country parishes,
sball be paid over to the parish treasurer for
she exclusive use OF the poor of the parish to
he expended as directed by the police jurles on
the several parishes, instead OF the Charity
Hospital OF New Orleans. FROM each Iorelg11
Telegraph over fifty miles In length, engaged
In transmitting messages beyond the State,
two hundred and fifty dollars; agents oil
express companies. who are engaged In snip,
ping cotton and produce samples only, snail
nav a license OF fifteen dollars; from each
municipal, or local telegraph, or express COM
pany engaged III transmitting messages OF
parcels within the limits or vicinity OF any
city or town In this State, one hundred dol-
lars
ber or tailor, who is boss or proprietor OF
shop who employs four or more hands, fifteen
dollars.
Twentp-eighth = From every clubhouse,
supplied to members or visitors, eighty-hve
dollars. mn.
SEC 3. Be IL further enacted, etc, That,
from and after the passage OF THIS act, III slaii
not be lawful for any person or corporation 70
carry on or pursue, practice or follow any OF
the trades, professions or occupations emu
merated I'm the foregoing sections OF this act,
I'm the State, before paying the tax leVled
thereon and obtaining license therefor, II noG
already licensed, from the collector OF the
carrying on q profession, business or oc.
cupatlon subject to the payment OF
a license. Us herein provided, shall 90
allowed to collect any claims Tor services
cIpation, unless he, she or it, can, upon de-
mand exhibit the tax collectors receipt lor
such licenses, according to law; and failure
to exhibit such license receipt, by any person
or corporation liable to such license, shali, IN
any suit Instituted by him, her, or 1t, entltle
the party defendant in such suit to non-suit,
and any person. firm or corporation attempt
ing to do business without license snali, on
written notice. given by the collector TO the
Attorney General, or district attorney, Of
district attorney pro tenn, be eniolned, in
the name of the State, from proceeding fuf-
Their in the transaction OF their respective
business or vocation, until such license shall
have been paid. ;.
shall not be lawful for any parish or NUM-
cipal corporation within this State TO levy
any license tax on persons engaged In selling
articles of their own manufacture, manufac-
tured within this State; prOutded, that THIS
shall not apply to breweries, distllleries, or
other factories of malt, spirituous or other
liquors or compounds.
SEC. 4. BE il further enacted etc. That In
all cases of neglect or refusal to pay their
license or tax on personal property OF any de-
scription, by any person, firm, company or
corporation doing business in this State, the
tax collector shall give twenty days written
or printed notice to such delinquent tax
payer to pay such license or tax on personal
property, and IL at the expiration OF said mo-
tice tho license and tax be not fully settled,
the tax collector shall proceed to seize and
sell, after ten days advertisement, the prop
erty, rights and credits Of such delinquent
taxpayer or so much thereof as may be
necessary to satisfy the claims OF the State,
rs aforesaid, together with all legal costs.
SEC. 5. Be 10 further enacted, etc., That 1t
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 prop
erty by waiting for the expiration OF the
notice herein required, to proceed by sum-
mary seizure of the property OF whatever
description OF such delinquents, and after ten
| days advertisement sell the same to satisfy
the amount of said tax or license with costs
and penalties.
SEC. 6. BE IL further enacted, ETC., That each
and every license shall expire on the thirty
| first day of December in the year In which 1t
was obtained; prouided that any person,
| firm, or corporation engaging In any OF the
trades or occupations subject to licenses by
this act, after the first day OF July in each
and every year, shall be liable for only half a
/ license.
SEQ. Z. BE ii further enacted, etc, That 1t
shall be the duty of the tax collectors through
out the State, whenever they effect their
quarterly or final settlements, TO render TO
the Auditor of Public Accounts full and
complete list OF the names, trades, professions
|
persons, distinguishing 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.
SEQ. 5. Be ii further enacted, ETC., That act
No. 26, extra session, 1873, known as the Of
fet register law" entitled IAN act to provide
revenues for the State from licenses on occu-
pations of dealers In and sellers of wines
spirituous and malt liquors by the drink, and
keepers OF bar-rooms, and from tax on the
said wines and liquors; to provide for the
ascertainment and collection of said tax; to
prescribe the use of the register" etc, etc.
be and the same Is hereby repealed; provided
that the collection OF all unpaid licenses for
the year eighteen hundred and seventy-eight
may be enforced aud collected.
SEC. Q. BE ii further enacted, ETC., That all
laws or parts of laws in conflict with this act
be and the same are hereby repealed, and
that this act shall take effect from and after
| its passage.
SEC. TO- Be ii further enacted, etc, Tn t the
person who paid licenses to the State in 1878,
before the enactment OF act No. rs, extra SEES
| sion OF 1873, shall be credited with the amount
OF said sums SO paid In the payment OF IL
| censes imposed by this act
JOHN G. MONCURE,
| Speaker of the House of Representatives.
LOUIS A. WILT,
| Lieutenant Governor and President OF the
! Senate.
Approved February 8, 1879.