S. D. McEnery, Proclamation by S. D. McEnery Governor of the State of Louisiana dated December 22…
“ I.- To enact a law of laws to levy, collect and enforce payment of an annual license tax upon all persons, associations of persons and corporations, pursuing any trade, profession, vocation, calling or business, except those expressly exempt from such tax by articles 206 and 207 of the Constitution. ”
