By virtue of authority granted by Act 190 of the Louisiana Legislature of 1946 (R.S.
26:493), there is hereby levied, in addition to all other excises, licenses or privilege
taxes presently imposed, a tax on all beer, porter, ale, fruit juices, and/or wine,
having an alcoholic content of not less than one-half of one (0.5) percent or more
than six (6) percent, by volume, of one dollar and fifty cents ($1.50) per standard
barrel of thirty-one (31) gallons, or any like rate of any other quantity, or for
the fractional parts of such barrel sold for consumption in the parish, within the
meaning and intent of such act.
(Code 1961, § 3-26)
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