The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1882-02-04
GENERAL PROVISIONS OF LICENSE
TAX ACT.

,.ch nar;sh an attorney lat law to assist tt
Tho fax collector in the collection Oh " S
censes and penalties imposed by salo G.
Act. for which services he is allowed ~
Of ten per cent on the as- 3
preoate amount so collected, anu ho f
other compensation. On the first OF f
Apri, of each year the collectors dellV-
or to the attorneys complete lists OF all
the DELINQUENT license payers when the {
attorneys are required to proceeo Il. {
once to the collection of the same.
There are some general PROVISIONS
of Act No. of such importance that
we COPY them to the exclusion Oh other
matter-the Act being too lengthy Tor
publication entire:
Srr.r1oS Is. Any municipal or par
ochial CORPORATION in this State shall
have the right to impose 1alr anu
!, eouitable license tax on any business,
occupation or profession herein pro
vided for; provided, that all such IL
cense tax shall be graded.
SEC Il. That when any two or more
kinds Of business are cornblneo, except
as herein expressly provided Tor, mere
shall be Il separate license re4uheu Ao'
each kind of business.
|. SEC. Is. That the annual receipts
canital. sales and premiums in this act
referred to as basis of licenses are those
Of the wear for which the license Is
Granted: the standard for their estlma-
tion shall be prima tacie those OF the
nrecediup wear, if the business has been
? Conducted previously by the same par
ties. or by parties to whom they clal"
to be successors.
If the firm or company be new tne
>, amount of gross sales for the hrst SIX
! months shall be considered the oae!s'
= and twice that amount shall pe es'!
- - ,oated as the annual receipts OF SUCH
business.
Provided, that any person commenc'
inp business after the first day OF July:
a, shall pay one-half the above rates.
l. SEC. i6. That the business OF the
s, previous year, as also the actual conol
ton and results Of business OF the cur
rent year, for new firms, ASSOCIATIONS o
y corporations, for the purpose OF ca,cu
lotinr licenses, shall be ascertalned II
". +ha sworn statement of the person Q
u. nersons in interest, his or their dul
". authorized agent or officer; provlueC
tbat If the tax collector be not sat1she
. with the said sworn statement, ne sha
traverse the same by a RUE, taheh
A. such court as provided in articles IL
;es and 129 of the Constitution, which rul
lhe stall be tried summarily, Whether
OF answer thereto be filed or not. On u
on; trial of said rule, the BOOKS anu "llt'e
'e0 entries and memoranda OF salo Pei9o
- or persons, firms, companies, corpor
tjons or parties, shall be brought IN
ing court and subjected to the inspectlt
cial and examination Of the court, the OF
.i,e aa, cor who took the rule, and Such eNpel
on. as he NAV employ or the court may a
on noint: provided, that this inspectl'
shall not be construed AS entltllng
defendant to introduce in evidence ss'
r,A.. books and documents any more tn
OF he would have been without such
t,,S- ,te spection provided, also, that the
take censc shall issue in accofuahce Wl.n
IS in said sworn statement, notWlthstahol
ging the prospect or tendency OF the ru
oi's and the final rec,ification shall be ma
- as ordered by the court.
r,, SEC. II, That if any business ST
he conducted without license, IN ca
: AT herein provided, the officer whose a.
n all # is to issue licenses shall, through
the attorney herein provided for, on
nent ton in the proper court, as proVloe:
articles 100 and 125 of the Constltu''
ublic take a rule on the party or parties
ing such business, to snow cause o'l
tenth day, exclusive of holidays, q
fully the service thereof, which may be I
o the out Of term time and in chambers
co.m, . ud,, shall always be tried by pre1ere
ent Of why said party or parties should
IF his nav the amount of the license cia'
work: or be ordered to cease from further
= ''~'' suit of said business until after Ma
G:1Y obtained a license and IN case
- rule is made absolute, the order IL
on rendered shall be considered
TENT, ment in favor of the State, for
Is. amount decreed to be due ny Tn
ces in fcndant for license and penalty
itN .,!,,asc s costs heretofore and hereinafter
proved provided for, and shall be execute
the same manner as other JuaSh'
oG,a.ea n;noes and every violation OF the order {
ton. court shall be considered as a cont
thereof, and punished according &c
-.n,1r 1t is hereby expressly provided
each person, association OF PEI
,,,,vv hus;uess firm or corporation requl
take out a license under this ACT,
"a Fifth be required to post the same IN
Federal spjcuous place in his or their Pl;
ction in business, under a penalty OF nc
IA, wi.n WV, than ten nor more than one hu
dollars, recoverable by the tax
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