1904 Constitution and Revised Laws of Louisana 1718, An Act to increase the revenues of the State of Louisiana by levying a license tax on the sale of pistols, pistol cartridges, and rifle cartridges and providingpenalties for non-payment of such tax, §§ 1-3 (1903).

Abstract

Imposed a license tax of ten dollars on all wholesale dealers of pistols and rifles, and a five dollar license tax on wholesale dealers of pistol and rifle cartiridges. Imposed a one hundred dollar license tax on retail dealers of pistols and rifles and a fifty dollar tax on retail dealers of pistol and rifle cartridges. Also provided that any person who shall sell pistols, rifles, pistol cartridges, or rifle cartridges without paying the license tax is guilty of a misdemeanor