The Opelousas courier. [volume] (Opelousas, La.) 1852-1910, 1863-08-08
AN ORDINANCE

AN ORDINANCE
To prouids revenue for the to,on Of 0pelousas
| "A RTICLE /. The Board of Police of tn
g town of Opolousas, do ordain as follows:
| ART IT. That for the improvement of th'
town, for establishing and preserving we'll or
ganized Police therein, and for promoting fAe
comfort and convenience of its inhabitants, al
annual ad r0lorem tax at the rate of twenty-five
cents on each one hundled dollars, shall bt
levied on the assessed cash value Of the following
objects of taxation, to witt All lands and lots
| of ground lying within the limits of this town
| including In the assessment thereof the value O.
| all houses, fixtures and improvements of every
kind. or value thereon, or affixed thereto, all
| slaves for life or u term OF years, all horses
marss mules, celdings, jacks, jennies and cS tile
all Carriages OF sehices, whether OF two or fou1
| nhees, kept for pleasure use Or hire, all money
| loaned on interest.
ART. III. That there shall be levied and col
lected an annual tax on lac persons, trades, pro-
| fessiuns and occupation following, to wit:
LIST. On each and every wholesale or commits
| stoned merchants, twenty five dollars.
I'd. On each and every retailer of goods,
wares end merchandise, twenty five dollars.
Sd. On each and every keeper of hotel. inn
tavern or other kind of house Of public enter
tainment, twenty five dollars.
4th On Zach and every Billiard table, when
used for lucrative purpose, fifty dollars, on
each and every Coffee house, one thousand
dollars.
5th On each and every keeper of Grog shop
or retailer of spiritnous or termented liquors or
wines, in less quantities than one bottle, where
no Billiard table is kept, one thousand dollars.
6th On each and >ery retailer of spirituous
liquors by the bottle, five hundred dollars.
9th. On each and every keeper OF livery
stable, twenty-five dollars.
sth,, On each and every jeweller, twenty-five
dollars.
9th. On each and every apothecary or drug
gist, twenty-five dollars.
10th. On each and every owner of theater,
circus or menagerie, or any other kind of show
or exhibition whatever, twenty-five dollars.
ART. ". That the taxes levied in Article III
of this Ordinance shall be imposed upon and
collected from each and every seperate house
kept by any person mentioned in said Article
III, and each and eve1y partner in any OF the
trades, professions or occupations, subject to a
tax.
ART. v. That on all licenses on theaters, cir
cuses or menageries, os any other k!nd of show
or exhibition whatever, taken out for a less time
than one year, the taxes imposed in Article III
of this Ordinance, shall be appropriated as fol-
lows: For four days, the whole amount of the
tax; for three days, four-tihs of the tax; for two
days, three-ffths of the tax, and for one day,
two-ffths of the tax.
ART. VI. That on all licenses, except on
theaters, circuses and menageries, or any other
kin0 of show or exhibition whatever, taken out
for less time than one year. the taxes imposed
in said Article III of this Ordinance, shall be
apportioned as follows: For nine months, four
ffths of the tax; for six months, three-ftths of
the tax; for three months, one-half of the tax;
for one month, one-third of the tax, and for ff-
teen days, one-fourth of the tax.
ART. VII. That it shall not be lawful for any
person OF persons to pursue, carry on practice or
follow any of the trades, professions or occupa-
tons enumerated in the foregoing Article III Of
thereon, and obtaining license therefor from
the Treasurer of the town; and each and every
person who shall fail to pay the tax and take out
such license, shall forfeit and pay fine of twen-
ty-fve dollars for such failure or neglect.
ART. VIII. That alls licenses required to be
taken out by this Ordinance, shall be made in
the form adopted by the State, as near as may
be, that they be signed by the President of the
Board of Police, and collected by the Treasurer
of the town.
ART. TX. That it shall be the duty of the tax
collector to make payment monthly into the
Treasury, OF all sums received by him from any
source, and to render final account and pay
ment OF all the assessed taxes placed in his
hands for collection on or before the first day of
November in each year.
ART. K. That in assessing the taxes herein
before imposed, the assessor shall administer an
oath to each tax payer, 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 he, she or they may be
agents, and subject to taxation, and as to the
amount of money loaned at interest.
Ordained July "a, 1868.
F. A. KING, President.
Jos. d. RICHARD, Clerk.
August /, 1868.