LIBRARY-Continued.

PURCHASE AND DISTRIBUTION OF CERTAIN BOOKS.

Page

Secretary of State to procure certain books, Sec. 2193..

.1008

General Assembly may impose-Must be uniform-Exemptions, etc.-
Const., Art. 229....

.1968

Municipalities levying-equal to those imposed by police juries may be
exempt from parish-Const., Art. 229.

.1968

1. IN GENERAL.

Levy of, on persons, etc., Sec. 1, Act 171, 1898.
When collectible, when delinquent, Sec. 2..
Grades, Sec. 3....

.1674

.1674

.1675

Parishes and municipalities may impose license taxes, Sec. 16.........1708
Where two or more kinds of business combined each pays license,
Sec. 17......

...1708

Firms, etc., having more than one place of business pay license for each,
Sec. 30.....

.1713

Basis on which license tax is levied, rate where business began after
first July, Sec. 18......

..1709

Business of past year as guide, proceeding by rule, traverse of answer,
Sec. 19.

...1709

Proceedings against license debtors, execution of judgment, violation
constitutes contempt, Sec. 20......

......1710

Evidence of payment of license tax, receipts shall not be issued, proof
of lost, etc., license, Sec. 21........

..1710
.1710

Record of applications and oaths of applicants, Sec. 22.
Tax collectors may administer oath, etc., false swearing, penalty, Sec. 23.1711
Register of paid licenses, report of collection to Auditor, Sec. 24........1711
Violation of act by officer, wilfully rating license debtor erroneously,

etc., Sec. 25...

Attorney at law to assist collector, etc., his fee, Sec. 26....

.1712
.1713

Tax collector liable to State for loss through negligence, Sec. 27....1713
Interest for failure to pay license tax on first of March, lien, Sec. 28....1713
Gross receipts of business, wherever earned, are basis for amount of

license, Sec. 29....

List of persons, etc., liable for license tax, Act 70, 1892.

2. MANUFACTURERS-Gross RECEIPTS.

Ten million dollars or more to two millions.
One million dollars or more to $25,000...
$25,000 or less....

3. BANKS, ETC.-CAPITAL AND SURPLUS.

Five millions or more to $400,000 or more.....
$300,000 or more to $50,000 or less...

PRIVATE BANKS-CAPITAL AND DEPOSITS.

4.

$500,000 to under $150,000....

..1713
....1719

...1675

...1676

..1677

..1677

.1678

.1678

LICENSE TAXES-Continued.

5. FACTORS, COMMISSION MEN, BROKERS-GROSS ANNUAL

Secretaries of exchanges to furnish list of members, etc..
Pawn brokers, loan offices, Sec. 5.......

.1680

..1680

6. WHOLESALE MERCANTILE BUSINESS-SALES.

Seven millions or over to two millions or more....
Less than two millions to $250,000 or less..
What constitutes wholesale mercantile business.
See. No. 14.

7. RETAIL MERCANTILE BUSINESS-SALES.

$3,500,000 or over to two millions or more.
Two millions or less to $30,000 or more.
$25,000 to $5,000 or less....

Rate where liquor is sold, etc..

..1681

..1682

..1682

.1682

.1683

...1684

.1684

.1684

Exemption for farmers advancing supplies, etc.
See. No. 14.

8. INSURANCE COMPANIES.

Statements which they must file, contents, amount of business, etc.,

Sec. 7.......

..1685

Life and accident, and their agencies, grades, premiums, Sec. 8.

Non-resident companies must have authorzed agent, what constitutes

agent, etc...

....1691

Enforcement of collection of certain licenses under this section, Act
155, 1900....

.1717

See Nos. 12, 13.

9. FIRE, MARINE, GUARANTY, SURETY AND THEIR AGENCIES.

10. TRANSFER AND EXPRESS LINES, TUG BOATS, COLLEC-
TION AGENCIES, WAREHOUSES AND LANDINGS.

Where receipts are less than $350 no license is charged.

LICENSE TAXES-Continued.

Urban horse, steam or electric railorads...

Page

.1696

Debenture, redemption, loan and investment companies..

.1697

Gas and electric light, telegraph, telephone, express, cotton compress,
gin or pickery, slaughter house, distillery, brewery, manufacturing
tobacco and cigars, refining sugar and molasses, manufacturing
cotton seed products..

Barrooms, saloons, beer gardens, etc. (see "Liquor").

.1705

Soda water, mead, confectioneries....

..1706

Agency for steamboats, drays, etc., livery stables, undertakers, toll bridges

and ferries, builders, stevedores, bill posters, contractors, mechanics
who employ assistants, Sec. 14....

.1706

Physician, attorney at law, editor, dentist, oculist, photographer, jew
eler, etc.....

.1708

Travelling vendor of stoves, lightning rods, clocks, trading stamp com-
panies, Sec. 15......

..1708

Race tracks where entrance fee is charged, Act 223, 1902.
See "Oyster Industry," p. 1205.

.1719

12. FOREIGN CORPORATIONS, ACT 127, 1898.

Levy of license tax on, having domicile in this State, Sec. 1..

.1714

Banks, etc., pay on gross profits on loans, exchange, etc., Sec. 2.
Telegraph companies, Sec. 3...

.1714

.1714

Telephone companies, Sec. 4..

.1715

Electric light, power, renting motors, fans and other electric appliances,
Sec. 5....

....1715

Express companies, Sec. 6.

...1715

Sale of coal oil, petroleum, naptha, benzine or other mineral oils, Sec. 7..1715
Meats, cured, salted, smoked or canned, Sec. 8...
License payable at principal office in State, Sec. 9....
Manner of estimating and collecting license taxes, Sec. 10.

.1715

.1715

.1715

13. BENEVOLENT OR FRATERNAL SOCIETIES, ACT 69, 1902.

Licenses imposed on such societies, etc., grades, Sec. 1.............
Copy of charter, certificate, applications, etc., to be filed with Secretary
of State, Sec. 2...

When act becomes effective, repealing clause, Sec. 5.....

.1717

14. PISTOLS, RIFLES, ETC., ACT 95, 1902.

Wholesale dealers, Sec. 1.

Retail dealers, Sec. 2...

Selling without first obtaining license a misdemeanor, Sec. 3..
When act goes into effect, repealing clause, Sec. 4..

LIENS-How recorded, Act 51, 1890....

Lapse of tax-Const., Art. 186.

.1718

.1718

..1718

.1718

.176, 1341

.1948

Page

LIEUTENANT GOVERNOR-

Election, etc., and term of office of-Const., Art. 62.....
Qualification of-Const., Art. 63.....

Induction into office of, and term of continuance-Const., Art. 64..

His succession to of Governor in certain cases-Const., Art. 65...

His compensation, when acting as Governor-Const., Art. 66.
--Is ex officio President of Senate-Const., Art. 67...

Salary of-Const., Art 68....

Relation of, to pardons-Const., Art. 69.

See Governor."

LIFE INSURANCE- See "Insurance Companies.''

LIGHT HOUSES-See "United States."

LIMITATION-

..1875

...1876

...1877

...1877

..1878

...1878

..1878

..1878

For prosecution of certain criminal charges, Sec. 986 and Act
73, 1898...

When actions are prescribed, annotation.
Interruption of prescription, annotation.
Averment of interruption, annotation....
See "Prescription."'

LIMITATION OF LEGISLATIVE POWERS-

See Legislative Department."

LIMITED CORPORATIONS-

How formed, capital, etc., Act 36, 1888..

LIQUOR-

.455, 458

455

456

457

242

Selling, etc., of-on election days to be prohibited-Const., Art. 205....

Selling of, prohibited on election day, Act 26, 1880..

Justices' courts not to be held in buildings where sold, Act 9, 1892...

398

Keeping grog shop without payment of, Sec. 910...

401

Penalty for selling without license.

447

Police juries and municipal corporations may grant, etc., Sec. 1211 et seq. 602
Municipal corporations may adopt ordinances to arrest persons who sell

without license, Act 8, 1896..

...1102

See "License Taxes."

LITERATURE, OBSCENE-Act 111, 1884...

400

LIVE STOCK SANITARY COMMISSION-Act 147, 1894..

1264

LOCAL TAXES-See "Special Taxes.''

LOCAL LAWS-SEE "LEGISLATIVE DEPARTMENT.''

LOGS AND TIMBER-See "Timber."

Privilege on, for supplies, Act 33, 1882.
Privilege on, for labor, Act 10, 1890..

Measurement of pine saw-logs, Act 64, 1898; 147, 1900...

LOTTERIES-

--Are prohibited in this State-Const., Art. 178.
Penalty for conducting, Act 107, 1902, Sec. 12..
Prohibiting the sale of tickets, etc., Act 44, 1879.
See Acts 25, 1892, and 169, 1884..

LOUISIANA INDUSTRIAL INSTITUTE-

Page

.1331

.1331

.1836

.1945

446

.1011

.1013, 1014

.1984

"State Industrial

.Maintainance and appropriation-Const., Art. 256......
See Education,'
"'"'Industrial College and Institute," ""
School."

LOUISIANA INSTITUTE FOR THE BLIND-
Act 145, 1898......

576

When necessary inmates to be treated at Eye, etc., Hospital, at New

Orleans..

LOUISIANA INSTITUTE FOR THE DEAF AND DUMB--
Act 166, 1898.....

When necessary inmates to be treated at Eye, etc., Hospital at New Or-

leans...

LOUISIANA SOCIETY FOR THE PREVENTION OF CRUELTY TO
CHILDREN—

Officers and agents as special police, Act 112, 1892..
See " "Fines.'

LOUISIANA STATE BOARD OF DENTISTRY-See "Dentistry."

579

581

.1055

Gambling house, etc., not permitted within two miles, Sec. 1343..... 64

648

Reports, maps, etc., Sec. 1345.

648

Duty of superintendent, Sec. 1346.

649

Expenses, Sec. 1347..

649

THE LOUISIANA STATE UNIVEBSITY AND A. AND M. COLLEGE.