Feliciana sentinel. [volume] (St. Francisville, La.) 1877-1892, 1880-04-17
IHE L1CBN SD Law.

graduated in eleven classes, viz:
st class, tor which shall he paid $250O 90
"a class, tor which shall be paid 5000 90
class, for which shall be paid 1900 90
It'll class, for which shall be paid 1000 90 |
5th class, for which shall be paid 500 90
6th class, for which shall. be paid 375 90 |
9TH class, for which shall lie paid $50 90 |
Sth class, for which shall be paid $50 90 |
III class, for " hich shall be paid IS 90 |
10th class, for vii i:h shall be pail 25 90 |
1lth class, for which shall lie paid 10 90
COMMERCIAL BUSINESS.
Sec. 6. That for any business of selling
at retail, whether as principal or agent,
on commission, at auction or otherwi Use,
the license shall be based on the gross an
nual amount of sales, as follows:
LIST, when gross sales are over. So, 500, OCO
2;', when gross sales are over. 100000
3D., when gross s"les arc over. 1,5OO 900
4th, when gross sales are over. 100000
I'll, when gross sales are over 500, 900
9Th, when gross sales are over. 1000
9TH, when gross sales are over. $4,000
Sth, when gross sales are over. 10000
9th, when gross sales are over. $4,000
10th, when gross sales ale over. 25,OOp
And that in this department of retail
and auction business, instead of the 18th
class, there shall be five ella sses, viz:
When gross sales exceed $50, 900. $50
When gross sales exceed $4,000. go. $50
When gloss sales exceed $4,000. $40
When gross sales are less than $4,000. So
Provided, that if any spirituous, vinous.
malt or other kind of mixsl liquors be
| sold in connection with the business of
retail merchant or grocer, in quantities
OF not less than one pint nor more than
five gallons, the license for such kind of
combined business shall he double the
foregoing; and if any of the above men
TONED liquors are sold in less quantity
than one pint, in connection with the
business of retail merchant or grocer, the
license shall he four times the above
amount for said comb ned business; pro-
| vided, no license shall issue to sell liquor
| in less quantities than a pint, without
paying a license Of not less than fifty
dollars.
PROFESSIONAL PERSONAL OCCUPATIONS
Sec. II. That the annual licenses for
the kinds of business hereinafter named
shall be graduated in six classes, as fol.
| lows:
1st class, for which shall be paid $50.
I'd class, for which shall be paid $40.
Sd cl-ss, for which shall be paid $50.
4th class, for which shall be paid $50.
5th class, for which shall be paid $40.
9th class, for which shall he paid IS.
That for every individual or company
carrying on the profession or business OF
attorneyat law, physician, editor, dentist
occulent, broker in money, notes, real es-
tate, produce, cotton and sugar, or other
business, agency for steamboat, publica-
tons, freight, ticket, claims, patent rights
or other business, draying, trucking,
keeping cabs or carriages, horses for hire
owners OF lesses of toll bridges and fer
ries, and master builder, stevedore and
mechanic, who employs assistance, the
license for said profession or occupation
shall be based on the annual amount OF
gross eceipts therefrom, as follows7
1st, when said receipts exceed. $40, 900
I'd, when said receipts exceed..... 5000
Sd, when said receipts exceed..... 5000
|
5th, when said receipts exceed---- 1900
9th when said receipts are $4,000 or less.
And all travelling agents, from other
States, offering any species of merchan-
disc for sale or selling the same shall pay
alicer Sc of 1926 per month.
Sec. IS. That when any two or more
kinds of business are combined, except as
herein expressly provided for, I he re shall
! be separate license required tor each
! kind Of business.
Sec. II. That the annual receipts, dep
| Osits, sales, premiums in this act refer red
! to as basis of licenses, are those of the
| year for which the license is granted
| The standard for this estimation shall be
prima tacie those of the preceding year, if
! the business has been conducted prev
| iOusly by the same parties or by parties
| to whom they claim to be successors. 1T
the firm OF 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. IS. That this prtma facie estimation
| of the basis of licenses is to be rectitied
upon he actual results Of the business Ii
| ccnsed, as developed Semi-annnally in the
course Of the year for Which the license
| issues.
| See. 1G. That the business of the prev
! iOus year, as also tho actual condition
and results of business of the current
year, for the purpose of calculating or
| rcctiiying Licenses, will be ascertaineu OH
| the sworn statement of the person or
| persons in interest, or his or their duly
authorized agent, whenever called on
| therefor, by the tax collector or officer
whose business it shall be to issue licen-
els !; provided, that if the said officer be
| wi ha fni pf ha AMI