The Opelousas courier. [volume] (Opelousas, La.) 1852-1910, 1890-02-15
NO. e..

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.
ScCond ClaSS-When said receipts are four
thousand dollars or more, and less than five
thousand dollars, the license shall be fifteen
dollars
Third Class-Whcn said receipts are three
thousand dollars or more, and less than four
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 be ten dol
lars.
2 Fifth Class-whcn said receipts are one thou
sand dollars or more, and less than two thou
sand dollars, the license shall he seven dollars
and fifty cents
Sixth Class--When said receipts arc seven
hundred and fifty dollars or more, and less than
one thousand dollars, the license shall be five
dollars.
Seventh Class--When said receipts are less
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 Oculist, pho
tographer. agency for publications, freight,
ticket, claims and other business not herein
provided for shall be graded the same as above
set forth, bnt the license shall be One-half OF
those established by this section and provided
| no license shall he Issued hereunder for less
| than two dollars and fifty cents
pIa,yERs OF HORSES, MULES AND CATTLE.
SEC. :. For every business of droving for
the sale OF mules, horses, cattle, or any other
ANIMALS the license shall he based on the num-
bcr OF horses. mules cattle, or any other ami
+, malS, i'll said drove.
First Glass When the number shall be more
| than ten and less than twenty, for which shall
! hr paid $500.
! Second Glass When the number shall be more
| than twenty and less than forty, for which
! shall be paid $3.50.
Third Glass When the number shall be more
| than forty and less than sixty, for which
! shall be paid $1,000.
! Fourth Class-When the number shall be more
/ llGS han hIln1 1raH For
which shall he 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 this ordinance be
50 construct isto require any one having stock
III this parish, to pay license.
| COTTON GINS.
| SEC. S. For every business of ginning cot
ton the license shall be based on the number of
| ba,es of cotton ginned.
First Class-When the number of bales of
cotton ginned shall be more than 400 and less
than 500, for which shall be paid $500.
Second Class-When the number of bales of
than COO, for which shall be paid $3.50.
Third Class-When the number of bales of
cotton ginned shall be more than 900 and less
| than 100, for which shall be paid $1,000.
Fourth Class-When the number of bales OF
cotton ginned shall be more than 700 and less
| than 800, for which shall be paid $500.
Fifth Class-When the number of bales of
cotton ginned shall be more than 800 aud less
than 1000 for which shall be paid s2OG0
Sixth Class-When the number Of bales of
cotton ginned shall he more than 1000 and less
than l2oe for which shall be paid $500.
THRAsHING MACHINE.
SEC. 0. For every business of thrashing rice
the license shall be based on the number of
barrefs of rough rice thrashed, and shall be
s. for every 1000 barrels thrashed; provided.
that i'll any license be collected when
less than 5000 barrels are thrashed.
SEC. 10. Be it further ordained, etc, that
when any two or more kinds of business are
combined except as herein expressly provided
for there shall be a separate license required
for each kind of business.
SEC. II. Be it f~rther ordained, etc, that
the annual receipt, capital sales and premiums
i'll 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
he prima facia those of the preceding year il
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
the 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. u. 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
rOratons for the purpose of calculating licen-
ses shall be ascertained on the sworn statement
of the persons i'll interest, his or their duly
authorized agent or officer.
SEC. 10. 1T is hereby expressly provided that
each person, association of persons, business
firm, or corporation, required to take out Ii
ccnse under this ordinance, shall be required to
post the same i'll a cons lcuous 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 any
court of competent jurisdiction, and it shall be
the duty of the tax collector to visit in person,
| or by deputies, the several places OF business
and ascertain that the provisions OF this section
are strictly carried out. 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, on
| demand,
SEC. a. No receipt issued by a 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
| ton of persons, business firms and corpora
! tions.
SEC. Is. The Parish Tax Collector shall pre-
| pare and keep book, i'll which he shall record
| or file the statements made under oath OF all
! persons, association of persons, business firms
/ or corporations who may apply for license to
pursue any trade, profession, vocation, calling
| or business under this ordinance.
| SEC. Is. The Tax Collector is hereby reGuir-
ed to keep license register, in which he shall
! enter the names of every person, association of
persons business = us or corporations, with
the trade, profession, vocation, calling or busi-
ness pursued the class and graduation of the
same, the amount of license thereon and the
date of the collection or payment thereof. On
the first annual meeting of the Police Jury the
said Tax C0ec tor shall make out and forward
to the Parish Treasurer full and complete
[ transcript og said license register, copy OF
which transcript the Treas urer shall lay before
| the Police Jury at its regular session of each
year. and shall file the same in his office for fn
! rure reference or use.
SEC. II. That the Tax Collector shall collect
| said licenses in the manner provided by exist
| ing laws.
SEC. Is. That the Tax Collector shall be al
lowed n commission of five per cent. upon all
licenses collected and paid into the parish trea-
Sury
| SEC. 10. That all parish license ordinances,
and all other ordinances, or parts OF ordinances
| on the same subject matter are hereby repeal
| ed.
! On motion of L. J. DOssman be it resolved
/ that whereas on the 9th day of December 1889,
it was ordained that the sum OF $4,000 be assess
+ ed and levied as the amount OF taxes to be col
lected for the services and expenses for the
year 1890, which amount was appropriated as
per budget made that day. now therefore, Be 1t
resolved that to secure that amount, u tax OF
! ten nO) mills on the dollar be and is hereby
levied on all property borne on the assessment
roll of the Parish and not included on pi operty
I on the assessment roll situated within the in
cOrporated towns of Opeousas, Washington,
Grand C0teau, Vile Platte, Arnaudville and
. Melville, and that on the property situated
within those Incorporated towns, to defray
their proportion of the expenses of the crlmiu-
! al proceedings, there be levied in accordance
with Section 95 of General Assembly of Lousi-
ana regular session of 1878, approved March 4th
1873 tax of five (5) mills on the dollar. 1t was
further ordained that there is hereby levied an
annual license tax for the year A. d. 1890, up0A
each person, association OF persons, or business
firms and corporations pursuing any trade,
profession, VOCATION calling or business, except
those expressly exempt from such license tax
by article BOG and 2G7 of the Constitution.
Attest: T.. M. BOAGEI,
H. f. EsToRGE Clerk President