CHAPTER 1194.

AN ACT still further to amend the tax laws of city of Louisville.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That the act of May 12, 1884, entitled "An act to amend and revise the tax-laws of the city of Louisville," be amended as follows:

1. In article 1, section 3, after the words, "further support of the high schools and common schools," strike out "not more than thirty cents," and insert "thirty-three cents and a half." In the same article add: "The general council may also levy not more than twenty cents on the one hundred dollars in value for the construction of sewers."

2. In article 1, section 4, after the words "for school purposes," strike out "thirty cents," and insert "thirty-four cents;" after the words "for subscription to the Elizabethtown and Paducah and Louisville, New Albany and St. Louis Railroads, as long as these taxes are needed, thirty cents;" add the words, "after the fiscal year ending in 1888, fifteen cents; after the fiscal year ending in 1891, ten cents." In the same section, after the words "for the house of refuge," strike out "two cents," and insert "four cents."

3. In article 1, section 5, after the clause "all household goods, including, besides those commonly known as such, gold and silver plate, pictures, statuary and private libraries, and domestic animals, in excess of three hundred dollars," add the clause, "but this deduction of three hundred dollars shall be made only in favor of a person with a family, and in no case in favor of partnerships and corporations."

4. In article 2, section 6, in the clause, whenever, by the complaint of the party assessed or otherwise, it appears that any property has been assessed in a name other than that of the owner or holder, the city

assessor shall, after notice through the mail to the owner or holder, make the correction," insert the words, "at the time of the notice," before the words, "make the correction," instead of inserting them where they were erroneously inserted by a former amendatory act.

5. In article 2, section 8, after the words, "the assessor shall, during the month of December in each year," and before the words "make out the tax bills," insert these words, "or as soon as the rates for the coming year are fixed, begin to " and after the words "according to the ordinances of said city levying taxes for the corresponding year," add these words, "or according to the legislative levy, as the case may be."

6. In article 4, section 1, strike out "during the month of December in each year;" also the words, "according to law and the levy ordinances of the city."

7. In the last-named section, in the clause, "those paid in January shall be reduced by a discount of three per cent.," insert after "January" these words, "or the first ten working days of February," and before the word "February" insert "the rest of."

8. After section 7 of article 4 add the following words: "When, for taxes assessed against a decedent the city seeks only the enforcement of the lien on the lands or improvements, or lands and improvements assessed, the statutory affidavit and demand need not be made before beginning or reviving a suit, nor in support of the claim."

§ 2. Tax bills heretofore issued under the legislative levy made by article first, section fourth of said act, shall be as valid as if the amendments herein before numbered 5 and 6 had been originally parts of said

acts.

§ 3. The clerical error in section six of an act, entitled “An act to improve the tax system of the city of Louisville," of May 11th, 1886, in the words "under

or by order of any ordinance," is hereby corrected, so as to make the clause read, "under or by color of any ordinance."

§ 4. In place of article first, section nine, of an act, entitled "An act to revise and amend the tax laws of the city of Louisville," approved May 12, 1884, and of an act, entitled "An act concerning license taxes in the city of Louisville, approved May 8th, 1886," it is enacted as follows: The general council of the city of Louisville shall, by ordinance, provide for the following licenses, to be paid into the sinking fund, with adequate penalties, for doing business or using, holding or exhibiting the articles herein named without the required license: For every hawker, huckster or peddler, not less than five dollars, nor more than one hundred dollars; any other merchants or dealers (except as hereinafter provided for), not less than five dollars nor more than twenty-five hundred dollars. In grading the licenses, the general council shall impose a tax of not less than one dollar on every thousand dollars, or fraction thereof, of yearly sales of all commodities, and shall collect the yearly tax within the above limits, at the end of the year, for the excess of sales over the estimate made at the time of issuing the license.

For any theatrical exhibition, lecture, show, circus, flying-dutchman, menagerie, ball entertainment, or performance in the city for pay, such sum of not less. than five dollars nor more than one hundred dollars a day, as the general council may, by ordinance, prescribe; but a yearly license may be granted to a theatre at not less than two hundred dollars nor more than three hundred dollars.

For each vehicle running in said city, not less than two dollars nor more than thirty dollars per annum ; and vehicles thus licensed shall not be subjected to an ad valorem tax.

For every lottery office, two hundred dollars per an

num.

For each billiard-table, pool-table, bowling-alley, or shooting-gallery, not less than twenty dollars nor more than one hundred dollars.

For each tavern, hotel, public boarding-house, or place of public resort or entertainment, wherein no malt, fermented, spirituous liquors or wine are sold, not less than ten dollars nor more than seventy five dollars.

For each tavern, hotel, coffee-house, club-room, or other establishment, wherein malt, fermented or spirituous liquors or wine are sold by retail in said city, not less than seventy-five dollars nor more than one thousand dollars; all sales of less than a quart to be considered to be by retail.

For each real estate office, house agent, loan-broker, or livery stable, not less than ten dollars nor more than one hundred dollars.

For each rendering or tanking-house, pork-house, or other meat-packing house, or dealer in live stock, not less than ten dollars nor more than five hundred dollars.

For each pawnbroker, not less than two hundred dollars nor more than five hundred dollars.

For each insurance office or insurance agency, a separate license to be taken out for each insurance company represented, and for every agency not less than one hundred dollars nor more than three hundred dollars a year; the company, as well as the agent of a foreign company, or the chief officer of a home company, to be responsible for acting without license and subject to the penalty therefor.

For each intelligence office, claim agent, mercantile agent, collecting agent, commercial agent, stock and bond broker, merchandise broker, street broker or exchange broker, not less than ten dollars nor more than five hundred dollars.

For each bank or banking-house, not less than fifty dollars nor more than five hundred dollars.

For each telephone or telegraph company, not less

than two hundred and fifty dollars nor more than one thousand dollars.

For each express company or agency therefor, whether foreign or domestic, two hundred dollars.

For each distiller, not less than fifty dollars nor more than five hundred dollars.

For each veterinary surgeon, or veterinary dentist or chiropodist, not less than five nor more than twentyfive dollars.

For each astrologer, fortune-teller, seer, clairvoyant or mind-reader, not less than one hundred dollars nor more than five hundred dollars.

For any other business, employment or profession not herein named, except brewers, the general council may, by ordinance, designate and fix the rate or rates between five dollars and twenty-five hundred dollars, and cause a license therefor to be taken as herein provided. Every business, profession or craft herein provided to be licensed, the general council may, by ordinance, grade and classify and fix the rate of license at or within the maximum and minimum herein named. No license shall be issued for a longer period than one year, but may be for a shorter period, in the discretion of the general council, expressed by ordinance; nor shall any license authorize the conducting of business at more than one place at the same time. The agent or agents of non-resident proprietors shall be civilly responsible for the license tax, and criminally responsible for carrying on business, in like manner as if they were proprietors. The unexpired term of a license may be transferred by the holder, with the assent of the general council, expressed by general ordinance, on the payment of five per cent. of the original cost of license: Provided, however, That the original license shall be surrendered, or if lost or destroyed, the person to whom it was issued shall make affidavit that said original license has been lost or destroyed, and can not be produced; said affidavit shall be filed with the treasurer and