The Opelousas courier. [volume] (Opelousas, La.) 1852-1910, 1890-02-22
NO. %.

tions shall be:
First Class-Whcn said receipts are five thou
sand dollars or more, and less than six thou
sand dollars, the license shall be twenty dollars
Second Clas--When said receipts are four
thousand dollars or more, and less than five
thousand dollars. the license shall be fifteen
dollars
Third Class-When said receipts are three
thousand dollars or more, and less than feur
thousand dollars the license shall be twelve
dollars.
Fourth Class-When said receipts are two
thousand dollars or more, and less than three
thousand dollars, the license shall he ten dol
Fifth Class-~when said receipts are one thou
sand dollars or more, and less than two thou
sand dollars, tho license shalt be seven dollars
and fifty cents
Sixth Class--When said receipts are seven
hundred aud fifty dollars or more, and less than
one thousand dollars, the license shall he Ave
dollars.
Seventh Class-When said receipts are Tess
than seven hundred and fifty dollars, the Ii
censc shall be two dollars and fifty cents.
That every individual or individuals carry
ing on the business or profession of physician,
attorney at-law, editor, dentist, ocnist, pho
provided for shall be graded the same as above
sSt forth but the License shall be onehalt Of
10 license shall be Issued hereunder for less
! than two dollars and fifty cents.
pROYEEs OF HORSES, MULES AND CATTLE.
; SEC. :. For every business of drOviDg for
the sale Of mules. horses, cattle, or any other
ANIMALS, the license ghal be based on the num-
her Of horses. mules cattle, Or any other ami
mails, in said drove.
First Ciass-When the number shall be more
than ten and iesa than twenty, for which shall
I be paid $500
! second Class-Nlen the number shall be more
than twenty and less than forty, for which
Third Class-When the number shall be more
than forty aud less than sixty, for which
shall be paid $1,000.
Fourth Class-When the number shall be more
than sixty aud less than one hundred, for
WHICH stall be paid $500.
Fifth Class-When the number shall be more
than one hundred and less than two hundred,
for which shall be paid $500.
Provided, that in no case this ordinance be
SO so, coaSfaed a @ TO require any one having stock
in this parish, to pay license.
COTTON GINS.
SEC, 8. For every business of ginning cot
ton the license shall be based on the number Of
First Class-Wlen the number of bales Of
cotton glnned shall be more than 400 and less
than SEQ, for which shall be paid $500.
Second GassWhen the number Of bal bales Of
than COO, for which shall be paid $3.50.
Third Class-When the number OF bales of
cotton ginne1 shall be more than 600 and less
than 700, for which shall be paid $1,000.
Fourth Class-When the number Of bales of
cotton ginned shall be more than 700 and less
Fifth Class-When the number Of bales Of
cotton ginned shall be more than 600 aud less
than 1000, for WHICH shall be paid $1,000. :
afh GasWnep r. the number rood Of bales OF
than 1900, for which shall be paid $500.
IHRAsHING MACHINE.
SEC g. For every business Of thrashing rice
the license shall be based on the number of
barrels OF rough rice thrashed, and shall be
So ror every 1000 barrels thrashed; provided,
that III no case any license be collected when
less than 5000 barrels arc thrashed.
SEC. 10, Be it further ordained, etc, that
when any two Or moro kinds of business are
combined. except as herein expressly provided
for there shall be a separate license required
for each kind OF bus ess.
SEC II. Be it further ordained, ETC., that
the annual receipts capital sales and premiums
in this ordinance referred to as basis OF license
are those for the year for which the license Is
granted, the standard for their estimation shall
be prlma facia those Of the preceding year Ii
the business has been conducted previously by
the same parties, or by parties to whom they
claim to be successors OF. II the firm or COM
pany be new the amount OF gross sales for the
first six months shall be considered the basis
and twice that amount shall be estimated as
lhe annual receipts OF such business, provided
that any person commencing business after the
1st of July shall pay one half of the above
rates
SEC. l.. Be it further ordained, ETC., that
the business OF the previous year as also the
actual condition and results of business of the
current year for new firms associations or cor
poratlons Tor the purpose OF calculating heel-
ses shall he aScertained on the sworn statement
Of the persons in interest, his or their duly
authorized agent or officer.
SEC 10. 1t s hereby expressly prov ld6l that
each person, association Of persons, business
1rm or corporation, required to take out IL
cense under this ordinance, shall be required to
post the same IN q cons 2leuous place In his or
their place of business under penalty of not
less than ten or more than one hundred dollars,
recoverable by the tax collector before aEy
court OF competent jurisdiction, and it shall be
the duty of the tax collector to visit in pere0n,
or By deputies, the several places OF business
and ascertain that the provisions OF this section
are strictly carried ont, and all parties shall be
obliged under the above penalty to produce
and exhibit their license to any member OF the
Police Jury, or any other parochial officer, nn
demand.
SEC. II. No receipt issued by tax collector
In place Of the license itself shall be valid. and
this clause shall be construed to prevent the
tax collector from issuing receipt in lieu OF
the appropriate form to any persons, associa-
tion OF persons, business firms and corpora
tions.
SEC. 10. The Parish Tax Collector shall pre-
pare and keep book, in which he shall record
Or file the statements made under oath of all
persons association OF persons, business firms
j pursue any trade, profession, vocation, calling
or business under this ordinance.
SEC, l6 The Tax Collector Is hereby requlTT,,
enter the names Of GE.Fy person, association OF
persons, buslnass firms or corporations, with
the trade, profession, vocation, calling or bust
ness pursued, the class and graduation of the
same, the amount of license thereon and the
T date of the collection Or payment thereof. On
the first annual meeting Of the Police Jury the
said Tax Collector shall make out and forward
to the Parish Treasurer full and complete
transcript Of said ltceGse register, q copy OF
which transcript the Tren ures shall lay before
the Police Jury 1T ita regular session of each
year, and shall file the same in his office for fu
lure reference or use.
SEC. II. That the Tax Collector shall collect
said licenses in the inanDer provided by exist
ing laws.
/ lowed a commission of five per cent. upon all
licenses collected aud paid into the parish trea-
sury.
aud all other ordinances, or parts of ordinances
on the same subject matter arc hereby repeal
AN ORDINANCE.
On motion of L. J. D0ssinan be it resolved
that whereas on the 9th day of December 1859,
ii was ordained that the sum of $4,000 be assess
ed and levied as the amount Of taxes to be col
!eeted for the services and expenses for the
year 1850. which amount was approprtated as
per budget made that day, now therefore. Be It
resolved that to secure that amount, q tax of
ten l10l mills on the dollar be and ia hereby
Levied on all property borne on the assessment
roll OF the Parish, and NOT Included on pI operfy
on the assessment roll situated within the IN
eorporated towns Of OpGlousas, Washington,
Grand Coteau, Vile Platte. Arnaudyille aud
clville, and that on the property situated
within those Incorporated towns, TO defray
their proportion of the expenses of the Grimm
al proceedings, there be levied in accordance
with Section 95 Of General Assembly OF Louisl-
ana regular session OF 1879. approved March 4tl
1873 Il tax OF FIVE % mills on the dollar 1t was
further ordained that there is hereby levied an
annual license tax for the year A. d., 1880. upon
each person. association OF persons, or business
firms aud corporations pursuing any trade.
profession vocation, calling or business. except
those expressly exempt from such license tax
by article 2nG aud 2o7 OF the Constitution.
Attest E. NJ. BOAGNl,