The weekly Thibodaux sentinel and journal of the 8th Senatorial District. [volume] (Thibodaux, Lna. [i.e. La.]) 1875-1898, 1882-02-04

mess OF the current year, for new
firms, associations or corporations.
for the purpose of calculating Ii
censes, shall be ascertained in
the sworn statement of the per
son or persons in interest, his or
their duly authorized agent or OH
Ger ; provided, that if the tax col
lector be not satisfied with the
said sworn statement, he shall
traverse the same by rnlc, taken
in snch court ~ provided in arti
cles 100 and 125 of the COnstitn
ton. which rule shall he tried sum
marily, whether an answer be
thereto fled or not. On the trial
OF said rule, the books and writ
ten entries and memoranda of
said person or persons, firms, com
pan,es, corporations or parties,
shall be brought into court and
subjected to tho inspection and
examination of the court. the off
Ger who took the rule, and such
experts as he may employ or the
court may appoint provided,
that this inspection shall not he
construed as emitting the defend
ant to introduce in evidence said
books and documents any more
than he would have been without
such inspection provided, also.
that the license shall Issue in &C
cordance with the said sworn
statement. notwithstanding the
prospect or pendency of the rule,
and the final cectificMiOn shall be
made ~ ordered by the court.
Sec. II. That if any business
shall be conducted without a Ii
cemse. II cases herein provided,
the officer whose duty is to issue
licenses shall, through The attor
ncy herein provided for, OH mo
ton in the proper court, as provid
le,t in articles 1909 and l25 Of the
Constitution, take rule on the
party OF parties doing such bust
ness, to SHOW cause OF the tenth
day, exclusive OF holidays, after
the service thereof, which may be
tried ont of term time and in cham
beers, aud shall always be tiled
by preference, why said party or
parties should not pay the amount
of the license claimed or be or
dered TO cease from farther pur
suit OF said business until after
having obtained IA license and in
ease such rule is made absolute.
the order thereon rendered shall
he considered a Judgment in favor
OF the State, for the amount lie
creed to be- due by the defendant
for license and penalty and costs
heretofore and h%eIinafter provided
for, and shall be executed in the
same manner as other judgments,
and every violation of the order
OF the court shall be con sider~I As
4 contempt thereof and punished
according TO law.
1t is hereby expressly provided
that each person, association of
persons, business firm OF. corpora
'ion required 10 take out a license
under this act, shall he required
to post the same in a conspicuous
place III his or their place Of bust
ness, nnder Il penalty of not less
'han ten o more than one hun
tlre'i dollars, recoverable by the
tax collector before any court Of
competent jurisdiction and it
shall be the duty of the several
tax collectors throughout the
to visit in person or bv
the several places of
herein mentioned. and
ascertain that the provisions of
tt's section are strictly carried
out.
Soc. Is. The only legal evil
that a license has been
paid shall be the appropriate
form OF license issued by the Au-
'itor of Public Accounts, and no
receipts issued by a tax collector
in place of the license itself shall
be valid, and this clause shall he
construed to prevent the tax col
|ector from issuing Il receipt iu7
leu Of the appropriate form to
any person, association of Der
'ons OF business and corporations.
Sec. 10. The tx oGi,io tax col
throughout the State, the
Of Orleans included, sh.ui
and keep II box, in /,
which they shall record or fle
he statements made under oath
all persons, ASSOCIATIONS Of Der
'ouS, business firms or corpora>
ions. who may apply for license.
. pursue any trade, rT~ofrssion.i
;oca'ion, calling or> business IN
Tor this act.
SEC. 20. The tag collectors, and
x >ofiiciO tax collectors. charged
With the collection of taxes are
empowered to administer
'ath TO any person, association of
PERSONS, business firms or como =,