The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1880-04-23
gre FOR PRESIDENT:
-.,,4 - . I'M q.
s.. HANCOCK,
Q zraHWn oiori fENrsYINANIA. Iif,s =,
5.TH new LICHNsE Law.

sd aSi IfT81 NEW A1CENSE AAWs n i-s'
I5nai vl.B,ft al 1io,--r asa -aau 10
iii2Ace No. o119 5leviss . license tax for
! each calendar year, commencing with
1880, "apon each person, association Of
, persons. and corporation, pursulng any
ntsade; profession, vocation, calling or
business In the STATE Of Louisiana, -
= not exempt thereffom by the constftu-
ton. 1tssieneth pxeciudes US fom do
d ing more than TO give, . hasty synopsis
!of rs provisions a. applicable to the
country, that our people may know
what the government demands OF
them, and in what manner II proposes
3 to enforce Its demands. lsiaD ON l. y,
In the 1lsst place, the Act takes .
wide departure from former laws In
making 4 serious ana perhaps moro
successful attempt than has been here
.to6ors amade,i Ia this State, to put In
practice, the principle that call taxes
and impositions'' shall, be equal and
un'1olm' nus bc1g Sh1 baoaai1aq ss,
i. In 1880 the collectors are required,
ssimmediately after the PRONUNCIATION
1of the Acs,' and, Thereafter, upon the
:, ,se ssaSi, day q January, g proceed
! with their collections. ,f.;t .lfisa.s :,
!, The Act establishes four kinds Of
r'liceuse tax: The first relating to manu.
factures, use of money, conmercial
business, insuring, and carrying and
storing; the second, to amusements;
the third, to sustenauces and refresh-
Gments; and the fourth to professions
and personal occupations. atiiHlitii .:
The frst kind of license tax Is di-
: ivided into eleven classes, decreasing in
amount from $500 to 80. % t3a ~
ri Manufactures are divided into eleven
classes, corresponding with the classes
Of license tax, which classification Is
! based upon the amount of receipts. f.
,N Planters and farmers are expressly
exempted from license for making and
refining their own sugar and molasses,
!. and for ginning aud baling their own
II cotton, and for ginning aud baIing for
= hire to the extent of 800 bales annually.
"Use of money! embraces banking
p proper, public and private, and loans
al upon pledge Of personal property.
License for banking is based upon
.'o'sthe average amount deposited for
each day throughout the year." and Is
divided into eleven classes, ranging
from -, dQO, 600 down to s25, 900 or less
sa and the license therefor will be found
under the corresponding number O
license taxes.
TnNN m oHOio1 10 i~,1A Ia
. Wholesale and retail, the former beinl
defined to be the selling to dealers TO
retailing. But as there are few whole
sale merchants in this section, we sinai
pass it, as not materially interesting t
our readers. III 81
go Retail commercial business is divide,
into eleven classes, based upon tn
amount of annual gross. sales, of which
classes the eleventh most partic,alarl!
concerns country dealers. This class i
i st,b-divided into five sections, consist
!, ing OF gross annual sales of over $50,
600, $4,000, $50, 900, 9l5, 900, $40, Oot
y and d, 600, the respective licenses TO,
which are $50, $25, go, SO and e5. Il
the merchant combines with his main
business the sale of liquors In quaint.
?, ties from one pint to five gallons, the
70 above license Is doubled; and If In
quantities less than one pint, the IL
cense will be four times the above sums
q respectively; provided, that licenses
shall not issue for less than fifty dol
lars. gGa, HaaG isa. -- 'a..r .a. sui.
3" The third kind of license, relating to
!. !, hotels and boarding houses, is classl-
{ fed according to the number of rooms
i for the accommodation of guests, and
y they pay license accordingly; boarding
4 houses, however, paying only hall
! rates. Boarding houses, having but
aathree rooms for boarders, aud those
d connected with schools and colleges
~ are exempt from payment OF license.
nm "tFor every business Of restaurant
~ oyster house, confectionery, bar-room
- cabaret, coffee house, cafe, beer saloon
an liquor exchange, drinking saloon, grog
shop, beer garden, or other place
where anything to be drunk or cater
thrav oS.,~-- +