The Opelousas courier., 1890-12-20
AN ORDINANCE

july 26-3m GILBERT l.. DUPRE.
AN ORDINANCE
70 levy, collect and enforce payment of an an
nual license tax upon all persons, assOcla-
lions Of persons, or business firms and cor
porations, pursuing any trade, profession,
vocation, calling, or business, in the corp0-
rate limits of the town of Opelousas, La.
except those who are expressly excepted
from such license tax by Articles FOG ana
DOT of the Constitution of the State of LouI-
siana.
SECTION 1. Be it ordained BY the Board Of Po-
ace of the TotCn Of Opelousas, LG., That there Is
hereby levied an nnual license tax Tor the
wear A, D., 1891, Eighteen Hundred and Ninety
One, and for each subsequent year, upon each
person, association of persons or business firms
and corporations pursuing any trade, profes-
sion, vocation, calling, or business, IN the cor
porate limits of the town of Opelousas, La, eX-
cept those expressly exempt from such license
by Articles 206 and 207 Of the Constitution
of the State of louisiana.
SEC. 2. Be 1T further ordained, That on the
second (2nd) day of January, A. D., 1891, and
each subsequent year, the Collector of the
Board of Police of the town OF Opelousas, La,
shall begin to collect and shall collect as fast as
possible from each of the persons or business
firms, association of persons and corporations
pursuing within the corporate limits of the
town of Opelousas, La, any trade, profession,
vocation, calling or business, a license tax as
hereinafter graduated. All licenses shall be
due and collectible during the first two months
of each year, and all unpaid licenses shall be
come delinquent on the first day of March of
each year, and all firms who commence bust
ness after that date shall become delinquent
unless the license is paid within ten days after
commencing.
MANUFACTURERS.
SEC. ). That for carrying on each business OF
manufacturing, not expressly exempted by Ar
ticles 2O6 and DOT of the Constitution of the Stale
of Louisiana, the license shall be based on gross
annual receipts of said business as follows. to-
wit: ~
class 1. When said receipts are one Hundred
shall be One Hundred and Five Dollars, Sl05.00.
Glass 2. When said receipts are One Hundred
Thousand Dollars or more, and less than One
Hundred and Fifty Thousand Dollars, the IL
censs shall be Seventy Dollars, $1,000.
class 5. When said receipts are Nlnety-ftve
rhousanu Dollars Or more, and less than One
Hundred Thousand Dollars, the license shall he
Sixty-fve and nj halt Dollars, $65.50.
Glass 4. When the said receipts are Ninety
Thousand Dollars or more, and less than Nine
ty-five Thousand Dollars, the license shall be
Sixtythree Dollars, $685. 90
Class s., When the said receipts are Seventy
i've Thousand Dollars or more, and under Nine
ty Thousand Dollars, the license shall be Fifty
Glass g.. When the said re- eipts are Fifty
Thousand Dollars or more, ana less than Seven
ty-fve Thousand Dollars, the license shall he
Thirty-ive Dollars, $500.
Glass 7. When the said receipts are Forty
Thousand Dollars or more, and less than Fifty
Thousand Dollars, the license shall be Twenty
eight Dollars, $500.
CEuS8 3. WDen the bdlu receipts dfe 4HlFls
Thousand Dollars or more, and less than Forty
Thousand Dollars, the license shall be Twenty
one Dollars, S21. 90.
Glass g.. when the receipts are Twenty-Five
Thousand Dollars or more, and less than Thirty
Thousand Dollars, the license shall be Nineteen
and one-half Dollars, Sl9. so.
GLASS 10. When the said receipts arc less than
twenty fl i've Thousand Dollars. the license shall
be Fifteen Dollars, $500, PrOrided, nothing
herein shall be construed to apply to the bust
ness OF grinding meal, ginning cotton or max
ing sugar by any farmer or planter.
SEC. 4. That for each business OF carrying on
u bank, banking company, association, corpora
ton Or agency, the license shall be based on the
declared or nominal capital and surplus, wheth-
er said capital and surplus is owned, Or i'll use,
or on deposit here, in the State, or elsewhere, as
follows, to-wit:
class l. When said declared or nominal CAPT
tai and surplus is Four Hundred Thousand Dol
lars or more, the license shall be Four Hundred
and Fifty Dollars, $4,000.
GLASS q. When the said declared or nominal
capital or surplus is Three Hundra@Ihousand
Thousand Dollars, the license shall be Three
Hundred and Fifty Dollars, $4,000.
GLASS 8. When the said declared or nominal
capital and surplus is Two Hundred Thousand
Dollars or more, and under Three hundred
Thousand Dollars, the license shall be Two
Hundred and Fifty Dollars, $4,000.
Glass 4. When said declared or nominal CAPT
tai and Surplus is One Hundred Thousand Dol
lars or more, and less than Two Hundred Thou
sand Dollars, the license shall be One hundred
and Fifty Dollars, $4,000.
Glass s. When said declared or nominal CAPT
tal is Fifty Thousand Dollars or more, and un-
der One Hundred Thousand Dollars, the license
shall be Seventy-fiye Dollars, $500.
The declared or nominal capital and surplus
AS provided in this section shall be ascertained
based upon the annual statement made in
pursuance Of existing laws to Y State Treas
FoDeach business OF carrying on q private
clearinghouse business or agency, there shall
be- three classes only, and the license shall be
based on the total declared capital invested i'll
said business, whether said capital is owned or
in use, or deposit here, in this State or else
where, as follows:
class /. When said capital is Five Hundred
Thousand Dollars or more, the license shall be
Five Hundred Dollars, $4,000.
Glass 2. When said capital is W Hundred
and Fifty Thousand Dollars or more and under
Five Hundred Thousand Dollars, the license
shall be " Hundred and Fifty Dollars, S250.00.
Glass 8. When said capital is One Hundred
and Fifty Thousand Dollars or less, and undeI
Two Hundred and Fifty Thousand Dollars, the
license shall be One Hundred and Fifty Dollars,
$4,000.
SEC. s.. Be it further ordained, etc., That each
and every pawn-broker or keeper OF a loan OF
Ace, whose capital in actual use is Fifty Inou-
sand Dollars or more, shall pay a license OF Five
Hundred Dollars, $4,000 and when the capital
in actual use is less than Fifty Thousand Dol
lars, the license shall be Three Hundred and
Seventy-ive Dollars, $375.00.
SEC. 6. Be 1t furthea ordained, etc., That fol
every Wholesale merGaAtile business, whether
as principal. agent, or commission, by auction,
representing foreign merchants, or otherwise,
the license shall be based on the gross annual
amount of sales, as follows:
Glass /. When gross sales are Two HUNDRED
and Fifty Thousand Dollars or more, the license
shall be One Hundred Dollars, $4,000.
Glass 2. When gross sales are less than Two
Hundred and Fifty Thousand Dollars, the IL
cense shall be Fifty Dollars, 5000,
Prorided, That no person, or persons, shall be
deemed wholesale dealers, unless he, or they
barrel only and provided further, That no per
SON, or persons, shall be deemed wholesale deal
ers, unless he, or they, sell to dealers for resale
III they sell in less quantities than original an6
unbrOken packages or barrels, they shall be
considered retail dealers and pay licenses az
such.
SEC. z. Be II further ordained, etc., That fol
every business of selling at retail, whether al
principal, agent on commission, or otherwise
the license shall be based on the gross annua
amount of sales, as follows:
Glass /. When gross sales are One Hundred
and Fifty Thousand Dollars or more the license
shall be One Hundred and Fifty Dollars, $4,000
Glass q. when gross sales are One Hundred
Thousand Dollars or more, and under One Hun
dred and Fifty Thousand Dollars, the license
shall be One Hundred Dollars, $4,000.
Glass 5. When gross sales are ~Seventy-fvs
Thousand Dollars or more, and under One Hun
bred Thousand Dollars the license shall be sey
enty-hve Dollars, $1,000.
Glass 4. When gross sales are Fifty Thousan(
Dollars or more, and under Seyenty-ive Thou
sand Dollars, the license shall be Fifty Dol
class S. When gross sales are Forty Thousand
DOLLARS or more, and under Fifty Thousand
Dollars, the license shall be Forty Dollars, $40
Glass g. When gross sales are Thirty Thousant
t.o1Ic,, w. wonpa and uDder Forty Thgnganf