The Opelousas courier. [volume] (Opelousas, La.) 1852-1910, 1860-05-19
AN asR HeHNANCE

20. .provide reve7sue for TIE 15sre a. OpeloHsas
ARTICLE I. The Board Of Pelice Of the Town O
| Opelousas do ordain as fellows
i ART III. That for the improvement of the Town
for establishing and preserving well orsani1as
police therein, and for promoting the comfort AM
convenience of its inhabitants an annual ad uaiore
tax, at the rate of twenty-five cents on each On.
| Hundred Dollars, shall be levied on the assessed
cash value of the following objects of taxation, tt
wit: All hnds and lots of ground lying within th,
/ limits of this town, including in the assessment
thereof the value Of all houses, fixtures and Improve
menss Of every kind Or value thereon or affxee
thereto all slaves for life Or for term of years al
horses, mares, mules, geldngs, jacks, jennies ane
cattle all carriages o, vehicles whether of two OF
money loaned on interest.
| ARR. III. That there shall be levied and collected
an annual tax on the persons, trades, professions
and occupations following, to wit:
| 1st. On each and every wholesale or commission
| merchant, twenty-five dollars. end On each anG
| every retailer Of goods. wares and merchandise
| twenty-five dollars. Srd On each and every keepe,
OF hotel inn or tavern, or other house Of public
entertainment, twenty-five dollars. 4tb. On each
and every billiard table, when used for lucrative
purpose, twenty-five dollars. On each and every
coffeehouse, twenty-five dollars. 5th On each and
every keeper Of grog-shop retailer of spirituous
Or termented liquors wines, in less quantity than
one bottle, where billiard table is kept five hun.
! dred dollars 9Th. On each and every retailer OF
spirtuous liquors, by the BOTTLE twenty-five dollars
7th On each and every keeper of livery stable,
twenty-five d11iilars. 9Th. On each and every apo
| thecary Or dthggist ten dollars eth On each and
ever ewe'ler, ten dollars. 10th On each and every
owe ofa tLeater, circus meuagery, Or any other
kind of' show Or exhibition whatever, twenty five
dollars.
ss~AsF. ". That the taxes levied in Aart. III Of
tins ordinance, shall be imposed on and collected
from each and every separate house kept by any
persons mentioned in said Art. Ill
ART. V. That on all licences on theaters, crcuses
Or menageres or any other kind of shows or exhi-
bition whatever, taken out for less time than one
year, she taxes imposed i'll Art III of this ordinance
shall be abpertonei as follows For four days the
whole tot the tax for three days, four-ffths
of the tax for two days. threeffths of the tax and
for one day, two-ffths OF the tax
ART. vi. That on all licences, except on theaters
sircsses or menageres or any othes kind of show
Or exhibition whatever, taken out for less tiuIe
than one year. the taxes imposed in said Ars. III
shall be apportioned as follows For nine months,
four-fths Of the for six mouths, three-Gfths of
the tax for three mouths. half Of the tax for
one month, one-t third of the tax; for fifteen days,
onetourth OF the tax for three days, one-seventh
of the tax, aud for one day, one-tensh of che tax
ART VII. That it shall not be lawful for any per-
son or persons to pursue, carry on, practice fol-
low any of the trades, professions Or occupations
enumerated in the foregoing Art. III of this ordi-
nance before paying the tax cence thereon, and
obtaining hcence therefor from the Treasurer of
the Town; and each and every person who shall
fail to pay the tax aud take out such lcence after
being notified by the proper officer, shall forfeit and
pay fine Of twenty-five dollars, for each aud every
such failure or neglect.
ART. WILL That all licences requested to be taken
cut by this ordinance, shall be made in the form
adopted by the State, as near may be, that they
be signed by the Treasurer and collected by the
Tax Collector and by him paid Immediately iuto the
Treasury.
Art TX. That it shall be the duty of the Collector
to make payment monthly, into the Treasury of all
the sums received BY him. from any source, and to
render ina account and payment of all the assess
ed taxes placed in his hands for collection, on or
before the first day of November in each year
ART. 4. That in assessing the tax herenbefore
imposed, the Assessor shall administer an oath to
each taxpayer, or to his, her Or their agent, when
present, relative to the quantity and nature of the
property owned by him, her or them, or for which
be, she or they may be agent aud subject to taxa
ton, and as 10 the amount of money loaned at in
teresf.
Ordained the 9th day of April 1860.
JAMES RAY, President.
Jos. D. R1cHARp, Clerk.