The Meridional. (Abbeville, La.) 1856-1906, 1880-07-03
thousand dollars or less it shall
be 10 90

For any individual or company
carrying on the profession or bu-
siness Of attorney at law. physi-
clan, editor, dentist, oculist, dray-
ing, keeping cabs or carriages, or
horses for hire, the license shall
be based on the annual gross re-
ceipts therefrom.
Glass Ist--When the gross re.
ceipts exceed ten thousand dollars
the license shall be so 90
2--When they exceed eight
thousand dollars 40 90
3-When they exceed six thou
sand dollars 80 90
4-When they exceed four thou.
sand dollars 20 90
s. When they exceed two thou
sand dollars 10 90
6-When they are two thou.
sand dollars or less 5 90
When any two or more kind
of business are combined except
as herein expressly provided for
there shall be a separate license
required for each kind of business.
That the annual receipts, de-
posits, sales, premiums in this act
referred to as the basis of licenses.
are those of the year for which the
license is granted. The standard
for their estimation SHALL be prima
.tacie those Of the preceding year,
if the business has been conducted
previously by the same parties Or
parties to whom they claim to be
SUCCESSORS. If the firm or com.
pany be new, the amount Of
gross sales for the first 3 months
shall be considered the basis, and
four times that amount shall be
estimated as the annual receipts
of such business.
That this prima facie estimation
of the basis Of licenses is to be
recti6ed upon the actual results of
the business licensed, as developed
semi.annually in the course of the
year for which the license issues.
That the business of the previous
year as also the actual condition
and results of business Of the cur
rent year, for the purpose of cal
culating or rectifying licenses, will
be ascertained on the sworn state
ment of the person or persons in
interest, or his or their duly ai-
thorized agent, whenever called on
therefor by the tax collector or
officer whose business it shall be
to issue licenses provided that if
the said officer be not satisfied
with the fairness of said sworn
statement, he shall traverse the
same by rule taken in the Dis
trict Court of the place; which
rule shall be tried summarily,
whether an answer thereto be filed
or not. On the trial of said rule,
the books and written entries and
memorandums of said person or
persons, firms, companies, corpora
tons or parties. shall be brought
into court and subjected to the in
spection and examination of the
court, the officer who took the rule
aud such experts as he may en-
ploy or the court may appoint !;
provided that this inspection shall
not be construed as emitting the
defendant to introduce in evidence
said books and documents any
more than he would have been
without such, provided that no
compensation be allowed said ex-
perts inspection provided also,
that the license shall issue or be
recti6ed in accordance with the
said sworn statement, notwithstan-
ding the prospect or pendency OF
the rule, and the final recti6cation
shall be made as ordered by the
court.
i That if any business shall be
I conducted without license, in
j cases herein provided for, the Off
] Ger whose place it is to issue licen
. ses shall on motion in the District
u Court, take rule on the party or
J, parties doing such business te
i show cause on the third day, ex
; elusive of: legal holidays, after the
t service thereof, With additional
} delays as provided in the case O
: citations, which may be tried ever
J, out of the term time and in cham
E hers, why said party or parties