By virtue of authority granted by Act 190 of the Louisiana Legislature of 1946, 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 per cent (0.5%) or more than six (6) per
cent, by volume of one dollar and 50 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 of Webster, within the meaning and
intent of the provisions of Act 190 of the Louisiana Legislature of 1946.
(Ord. No. 356, § 1, 8-6-46)
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