The New Orleans daily Democrat., 1880-04-13
OFFICIAL.
LAWS or THE STATE OF LOUISIANA.
PUBLISHED BY AUTHORITY.
REGULAR SESSION OF 1880.

annual license tax upon all persons, esso.
citation of persons and corporations, pur.
suing any trade, profession, vocation
calling or business, except those who are
expressly exempt from such tax by arti-
cles 206 and 207, of the constitution.
SECTION /. Be IL enncted bu The General As
sernbH of the State of Louisiana, That there
is hereby levied an annual license tax, for the
calendar year A. D. 1880, and for each subse-
uuent year, upon each person, association ol
trade, profession vocation, calling or busl-
ness In the State OF Louisiana. except those
expressly exempt from such tax by articles
206 and 207 Of the constitution.
SEQ. Q, Be II further enacted, ETC., That i'm
medlately, after the PRONUNCIATION Of this act.
Tor the year A. d. 1880, and on the second day
OF January, In each subsequent year, each
tax collector shall begin to collect and shall
collect. as fast rs possible, from each OF the
persons. association OF persons and corpora
tlons, pursuing within his district or parish,
any trade, profession, vocation, calling or
business, q license tax as hereinafter gradu-
uated.
SEC. 0. That the annual licenses for the
kinds OF business hereinafter named except
as afterwards provided, shall be graduated In
eleven classes viz:
The first class. for which shall be paid
twenty-five hundred dollars ($25DO).
The second class, for which shall be paid
two thousand dollars $4,000.
The third class, for which shall be paid tif-
teen hundred dollars fS1500)
The fourth class, for which shall be paid
one thousand dollars $1,000.
The fifth class for which shall be paid five
hundred dollars (8500l.
The sixth class. for which shall be paid
three hundred and seyenty-five dollars (S575).
The seventh class, for which shall be- paid
two hundred and fifty dollars ts25ol. 49,.
The eighth class, for, which shall be paid
one hundred and fifty dollars tSt5O).
Tho ninth rlaec For Uhinb shall bea rniI
seventy-iive dollars t$75).
The tenth class for which shall be paid
twenty Ave dollars t$25).
The eleventh class. for which shall be paid
ten dollars tS10l.
MANUFACTURES.
SEGA That for carrying on eaeh business Of
gasligh ht, waterwoiks, ,telegraphiDg, ,slaug hter-
house. cotton seed oil factory, cotton compress,
cotton pickery.. docking, distilling alcoholic
LIQUORS, manufacturing retlfied, reduced,
Mixed doetored, or compounded alcoholic
liquors, malt liquors, tobacco, cigars, cigar
cites, snuff; refining sugar or molasses and
all other manufacturing and work done with
| fixed machinery or steam power and not ex-
emptsd by the constitution, the license shall bs
| based on gross annual receipts OF said bust
nesa. as follows proptded. this section shall
not apply to planters and farmers grinding
or refining their own sugar and m0lassss,
or ginning their own cotton, or to work by
and that no license shall be imposed and col
lected on cotton gins not ginning, for hire,
over three hundred 1900 bales OF cotton per
annum, viz.
First class. wien the said receipts are over
ten millions OF dollars (Sl0,000,o00j
Second CLASS, when the said reoeipts are over
eight millions of dollars tSB0O0,006D.
Third class, when the said receipts are over
six millions of dollars (se,000.0oQ).
Fourth class, when the said reoetpts are
e., 49, I,.lln
Fifth class, when the said receipts are over
two millions of dollars 1900. .00O).
Sixth class, when tbs said receipts are over
one million OF dollars (s1,OO0,000).
Seventh class, when the said receipts are
over seven hundred and fifty thousand dol
lars (S750.000).
Eighth GLASS; when the said receipts are
over five hundred thousand dollars $500. .000).
Ninth class. when tho said receipts arc
over two hundred and fifty thousand dollars
1880, ,000)
Tenth class. when the said receipts are over
one hundred Thousand dollars ts10O.0OO).
Eleventh class, when the said receipts are
ten thousand dollars or less $4,000.
Prooided, That this license for distilling
and rectifying alcoholic and malt liquors be
graded ut one one-half the rates herein es-
tabllshed.
USE OF MONEY.
Sec. 5. That for each business OF carrying
on bank. banking company, association or
corporation, or private banking house, busi-
ness or agency, the license shall be based on
throughout the year, as follows. viz:
First class. when the said deposits are over
two millions five hundred thousand dollars
t$2, 100000,
Second class. when the said deposits are
over two millions Of dollars $4,000. .000).
Third class, when the said deposits are over
one million five hundred thousand dollars
(St, ,500,0 ,000).
Fourth class, when the said deposits are over
one million of dollars S1,000,000).
Fifth class, when the said deposits are over
five hundred thousand dollars (s50O,0O0).
Sixth class. when the said deposits are over
two hundred and fifty thousand dollars
'fSg,y1pt seventh class. when the sAd deposits are
over one hundred and seventy-tive thousand
Eighth class, when the said deposits are
over one hundred and twenty-five thousand
dollars (S125, ,0OO).
Ninth class, when the said deposits are
over seventy Y fivo Thousand dollars 175, ,96GA.
Tenth class, when the said deposits are
over twenty-five thousand dollars ($25,000).
Eleventh class, when the said deposits are
twenty-five thousand dollars (S25,000) or less.
That each and every pawnbroker or keeper
of q loan Office shall pay license, to be
keeper of loan Office. whose capital In actual
use is fifty Thousand dollars (S5O.000), shall be
graded as second class; that when the capital
in actual use Is forty thousand dollars
$40, ,000), shall be graded as third class; that
when the capital In actual use is thirty
thousand dollars 10000, shall be graded as
fourth class; that when the capital In actual
use is twenty thousand dollars (S20,000), shall
be graded as fifth class; that wheu the capt.
tai In actual use is ten thousand dollars
100000, shall be graded rs sixth class; that
when the capital In actual use Is five thousand
dollars $4,000 or less, shall be graded as sew
enth class; and when the amount goes over
the amount as specified In either Glass; the
grading shall be In favor OF the highest class
COMMERCIAL BUSINESS.
SEC. 6. That for every wholesale business,
whether as principal or agent on commission.
by auction Uncluding real estate) or other
wise Of selling, the license shall be based on
the gross annual amount Of sales, as follows,
viz:
First class. when gross sales are over ten
millions Of dollars ($10, ,000, ,000).
Second class, when gross sales are over
eight millions Of dollars $4,000, ,00O).
Third class, when gross sales are over SIX
millions of dollars ($6,0O0,000).
Fourth class, when gross sales are ovel