The Opelousas courier., 1863-08-29
AIN ORDINANCE

10 prO1sde q resenne TOR the toEB Of Opelexsas.
A RTICLE 1. The Board of Police of the
IL town Of 0pelousas. do ordain as follows
ART Ii. That for the improvement of the
town. for establishing and preserving well or
ganzed Police therein, and for promoting the
! comfort and convenience of ITS inhabitants, Al
annual ad ralorem tax at the rate of twenty. five
cents on each one hundred dollars, shall be
levied on the assessed cash value of the following
objects of taxation, to wit: All lands and lots
of ground lying within the limits OF this town,
including in the assessment thereof, the value Of
all houses, fixtures ana Improvements Of every
kind or value thereon, or affixed thereto, all
slaves for life or a term of years, all horses,
mares, mules, geldings jacks, jennrs and cattle,
all carriages or vehicles, whether Of two or four
wheels, kept for pleasure use or hire, all money
4 loaned on interest.
ART. III. That there shall be levied and col
lected an anhual tax OH the persons, trades, pro-
fessions and occupation following, to wit:
| 1st. On each and every wholesale or commits
stoned merchants, twenty five dollars.
%. On each ana every retailer of goods,
wares and merchandise, twenty-five dollars.
3D. On each ana svery keeper Of q bossi, inn
| tavern or other kind Of house Of public sntsr-
| tainment; twenty-five dollars.
4.h. On each and every Billiard table, wbsn
used for lucrative purpose, fifty dollars, On
dollars.
5th On each and every keeper of Grog.shop
on retailer of spirituous or fermensed liquors or
wines. in less quantities than one bottle, whore
no Billiard table is kept, one thousand dollars.
9th. On each and every retailer of spirisaOas
liquors by the bottle, five hundred dollars.
9Th: On each and every keeper OF livery
stable, twenty-five dollars.
9Th. On each and every jeuellsr, twenty 1--we
dollars.
9Th. On each and every apotheeary or drug.
gist, twenty-five dollars. ~l-..-~
10th. On each and every owner of q theatss.;
circus or menagere, or any ether kind of slew
OF exhibition whatever, twenty-five dollars
ART. Nv. 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, aud each and every partner in any OF the
trades, professions or occupations, subject 10 a
tax. %
ART. V. That on all licenses on thsatsrs, sir-
cuses or menagrries, or any other kind of show
or exhibition whatever, taken out for less time
than one year, the taxes imposed in article III
of this Ordnaiica, shall be appropriated ~ fol-
lows: For four days, the whole amount of the
tax for thee days, four-tls of the tax; for TIVE
days, tirec-tittfs of the tax, and for one day,
two-iitths OF thu. tax.
ANi VI. i uaL On all licenses except On
thesaers, cireuses and menag-ries. or any other
KIND OF show or exhibition wharevar, taken oAs
for less time tl:an year, the taxes imposed
in said Article LIE of this Ordinance, shall be
apportoned as follows: For nine months, foar-.
ffths OF the tax: for six months three.fitths sf
the tax; for three months, one-ifxlf of the taxi
for one month, onethird of Ill. tax, and for ff-
tten days. one-tonrth Of the tax.
ART. VII. That it shall not be lawful for any
person OF persons to pursue, carry on, praetics OE
follow any of the trades, professions or oce,,pa-
tIo'fs enumerated in the foregoing Article Ill sf
this Ordinance, before paying the tax levied
therson, and obtaining i license therefor froIa
the Treasurer of the town; and each and every
person who shall fail to pay the tax and take ous
such license shall forfeit and pay fine of tweR-
ty-five dollars for such failure or neglect .s
AIT. VIII. That all licenses required to be
taken out by this Ordinance, shall be made in
the form adopted by the statr, as near as alsy
be, that they be signed by the President Of tue
Board OF Police, and collected by the Treasurer
Of the town. a
ART. TX That it shall be the duty of tlst tar
collector to make payment monthly into the
Treasury, OF all sums received by him frem any
source, and to render nnal account and pay,
ment OF all che assessed taxes placed i'm h1
hands for collection, on or before the first day Of
Novemberin each yeaf. -
ART. 4. That In assessing the taxes hsrsiR
before imposed, the assessor shall administer an
oath to each tax payer or to his, her OF their
agent, when present, relative to the quantity and
nature OF the property owned by him, her ar
them, Or for which he, she OF they may be
agents, and subject to taxation and as to the
amount of money loaned at interest.
Ordained July ~, 1863. $500
f. A. KING, Prssidsat
Jos. d. RICHARD, Clerk.