The Morehouse clarion. [volume] (Bastrop, La.) 1874-1904, 1880-07-23
lCoatinQed trom first p0ge: ]
PROFESSIONS AND PERSONAL oCCuPA

Section y. nat Tie dli4itii IL
censes for the kind Of business here
matter named shall be graduated IN
six classes as follows: First class,
for which shall be paid fifty dollars.
Second class for which shall be
paid forty dollars. Third class for
which shall be paid thirty dollars.
Fourth class for which shall be paid
twenty dollars. Fifth class for
which shall be paid ten dollars.
Sixth class, for which shall be paid
five dollars. That for every indi-
vidual carrying on the profession OF
business of attorney at law, physi-
clan. editor, dentist, occulist, bro
ker in money, notes, real estate,
produce, cotton and sugar, or other
business agencies for steamboats,,
publications, freight, ticket, claims,
patent rights, Or other business
draying, trucking, keeping cab or
carriage horses for hire, owners or
lessees Of toll bridges andS. ferries.
and master builders, stevedore and
mechanics who employ assistants.
The license for said profession or
occupation shall be based on the
annual amount of gross receipts
therefrom as follows, viz:
First class when said receipts eX-
ceed ten thousand dollars.
Second class when said receipts
exceed eight thousand dollars.
Third class when said receipts
exceed six thousand dollars.
Fourth class when said receipts
exceed four thousand dollars.
Fifth class, when said receipts
exceed two thousand dollars.
Sixth class, when said receipts
are two thousand dollars, or less.
And all travelling agents from
other states, offering any pieces OF
merchandise for sale, or selling the
same, shall pay a license of twenty
five dollars per annum.
Sec. 10. That when any two or
more kinds of business are COM
bined, except as hereinafter pro-
vided for, there shall be q separate
license required for each kind of
business.
Sec. II. That the annual re-
ceipts, deposits, tsales, premiums in
this act referred to, as basis of Ii
censes, are those of the year for
which the license is granted. The
standard for their estimation shall
be prima facie those os the preced-
ing year, if the business has been
conducted previously by the same
parties, Or by parties to whom they
claim to be successors. If the
firm, Or company, be new, the
amount Of gross sales for the first
three months shall be considered
| the basis, and four times that
amount shall be estimated as the
annual receipts Of such business.
| Sec. p. That this prima facie es-
timation of the basis of licenses is
to be rectifed upon the actual re-
suits of the business licenses, as
developed semi-annually in the
course Of the year for which the Ii
cense issues.
| Sec. Is. That the business Of the
previous year, as also the actual
condition and results Of business OF
the current year, for the purpose OF
calculating or rectifying licenses,
will be ascertained, On the sworn
statement of the person OR persons
in interest, or his or their duly au-
thorized agent, whenever called OF
therefor by the tax collector, OF
officer whose business it shall be to
issue licenses provided, that il
the said officer be not satified with
the fairness of said sworn statement
he shall traverse the same by rule
taken in the District Court of the
place, which rule shall be tried
snmmarily, whether an answer
thereto be filed or not. On the
trial of said rule, the books ano
. written entries and memorandums
of said person or persons, firms
companies, corporations or parties
shall be brought into court ano
subjected to the inspection and ex
animation of the court, the office
, who took the rule, and such experts
, as he may employ, Or the cour
may appoint provided, that this
inspection shall not be construed
as emitting the defendant to intro
| duce in evidence said books an6
documents any more than he would
have been without such inspection
, provided that no compensation b.
? allowed said experts /; provided
also, that the license shall issue, O
be rectifed, in accordance with the
said sworn statement, notwith
! standing the prospect or prudency
. of the rule, and the final ratification
!. shall be made as ordered by tn
. court.