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with the consent of the City Council is hereby authorized to provide regulations, <br />to be promulgated by him, to aid in the collection of said tax, and in particular <br />and without limiting the general language of this section, to provide for: <br />a. The form and issuance of the stamps by which said tax is to be paid; <br />b. How the said stamps shall be affixed to packages of cigarettes and how <br />said stamps shall be cancelled; <br />c. The records which dealers are to keep concerning all cigarettes purchased <br />or sold by them. <br />Section 14. All licenses issued hereunder shall expire at midnight of <br />the last day of `xn1qESf each succeeding year. The license period shall be <br />from 7- v- /4 cZ y /prof the year in which the license is issued until Y3 Iv,, Arz'f / <br />of the next succeeding year. <br />Section 15. Any police officer of the City of Louisville or any person <br />designated for that purpose by the City Council shall have the right at any and <br />all times to enter upon the premises of any dealer licensed hereunder, for the <br />purpose of seeing whether the provisions of this Ordinance are being complied <br />with or not, and shall also have the right to inspect all records to be kept <br />under regulations to be promulgated by the City Council. <br />Section 16. Whenever any cigarettes are discovered upon which stamps <br />have not been affixed as provided by this Ordinance, (and which ought to have <br />been stamped under the provision of this Ordinance) any police officer or any <br />authorized representative appointed by the City Council is hereby empowered <br />forthwith to seize and take possession thereof, together with the vending machine <br />and receptacle, if any, in which they are held for sale; and after giving five <br />days' notice to the person found in possession thereof, the City Clerk shall be <br />and is hereby authorized to sell the same at any time and place to be fixed by <br />him; and out of the proceeds of such sale, the City Clerk shall pay the amount <br />of stamps which should have been affixed thereto, together with a penalty of <br />50% thereof and the cost incurred in such proceedings, and the balance of such <br />proceeds, if any, shall be delivered to the person found in possession thereof, <br />—4— <br />