The Opelousas courier., 1890-02-08
NO. 20.

TtTCTIJIo IN0U-
sand dollars or more, and less than six thou
sand dollars, the license shall be twenty dollars
Second Class-When said receipts are four
thousand dollars OF more, and less than five
Thousand dollars, the ?icense shall be fifteen
dollars.
Third Class--When 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 he ten dol
I lars.
/ Fifth ClaSs-when said receipts are one thou
! sand dollars or more, and less than two thou
sand dollars, the license shall be seven dollars
and fifty cents.
Sixth Class-Whcn said receipts are seven
! hundred and fifty dollars or more and less than
! one thousand dollars, the license shall be Ave
! dollars
| Seventh Class-When said receipts are less
than seven hundred and fifty dollars, the Ii.
ccnSG shall be two dollars and fifty cents
That every individual or individuals carry
til@ on the business or profession of physician,
attnrncy-uta 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, hnt the license shall be One-half OF
those established by this section and provided
40 License shall be issued hereunder for less
than two dollars and fifty cents.
DR"yEI:s or HORSES, MULES AND cRrTLE
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-
her of horses, mules, cattle, or any other ami
niai~, III said drove.
First ClasSWhen the number shall be more
THAN ten and less than twenty, for which shall
bc paid $500.
Second Glass When the number shall be more
than twenty and less than forty, for which
shall be paid $50.
Third Class--When the number shall be more
than forty and less than sixty, for which
Fourth Class-When the number shall be more
than sixty and less than one hundred, for
which shall be paid $500.
Fifth Cla5s-When the number shall he more
than one hundred and less than two hundred
for which shall he paid $500.
Provided, that i'll no case this ordinance be
for sale, which shall have been raised by him
IN this parish, to pay license.
COTTON GINS.
SEC. s. For every business of ginning cot
ION the license shall be based on the number of
bacs Of cotton ginned.
Firsf 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 Ciass-When the number OF bales OF
cotton ginned shall be more than 500 and less
than COO, for which shall be paid $3.50
Third Class-When the number of bales OF
cotton ginned 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
than 500 for which shall be paid $500.
Fifth Class-When the number of bales of
cotton ginned shall be more than 800 and less
IMAM lUtU, Tor winch snail be paid S2O,0O,
Sixth Class-When the number of bales of
cotton Sinned shall be more than 1000 and less
than 1900. for which shall be paid $500.
TIIRAsIIING MACHINE.
SEC. 8. For every business of thrashing rice
tho license shall be based on the number OF
barrels OF rough rice thrashed, and shall be
$2 for every 1000 barrels thrashed; provided,
that i'll no case any license be collected when
less than 5000 barrels are thrashed.
SEC. 10. Be it further ordained, ETC., that
when any two or more kinds of business are
combined, except as herein expressly provided
for there shall be separate license required
for each kind of business.
SEC. H. Be it furthegSardaned, etc, that
the annual receipts, capitS$s sales and premiums
III 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 prima facia those of the preceding year if
I he 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. II. Be il 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
porations for the purpose OF calculating licen
seS shall he ascertained on the sworn statement
of the persons in interest, his or their duly
agent or officer.
SEC. IS. 1t IS hereby expressly provided that
each person, association of persons, business
firm, or corporation, required to take out IL
censG under this ordinance, shall be required to
post the same III q cons )cuOus place in his or
their place OF business under a penalty of not
less than ten or more than one hundred dollars,
recoverable by the tax collector before aCy
c0nrt 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
strictly carried ont, and all DapfpS shall ne
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. Il. 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. 15 The Parish Tax Collector shall pre-
pare and keep book, in which he shall record
OF 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 ordinances.
SEC. 16 The Tax Collector is hereby requir-
el to keep license register in which he shall
enter the names OF every person, association of
persons, business firms G-orpOratiOns, with
he 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
u
said Tax Collector shall make out and forward
to the PARISH Treasurer full and complete
OF said license register, q copy of
which transcript the Treasurer shall lay before
the Police Jury at its regular session OF each
year, and shall file the same in his office for fu-
Ture reference or use
SEC. IT. That the Tax Collector shall collect
said licenses in the manner provided by exist
ing laws.
SEC. 49, That the Tax Collector shall be al
lowed a commission of five per cent. upon all
licenses collected and paid into the parish trea-
snry.
SIC. 10. That all parish license ordinances,
and all other ordinances, parts of ordinances
on the same subject matter are hereby repeal
ed,
AN ORDINANCE.
On motion OF l.. j. Dossman hc it resolved
that whereas on the 9th day of December 1889,
it was ordained that the sum OF S4i00 be assess
Cd and levied as the amount of taxes to be col
iccted for the services and expenses for the
year 1880 which amount was appropriated as
per budget made that day, now therefore, Be it
resolved that TO secure that amount, q tax Of
ten fi0l mills Oh the dollar be and is hereby
levied on all property borne on the assessment
roll of the Parish and not included on pI operty
on the assessment roll, situated within the in
corporate towns OF Opelousas, Washington,
Grand COteau, Vile Platte, Arnaudyille ana
felviliG and that on the property situated
within those Incorporated towns, to defray
their proportion of the expenses of the erimin-
al proceedings, there he levied i'll accordance
with Section % Of General Assembly OF Louisi
ana regular session OF 1878, approved March 4th
1878 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., 1882 upon
each person, association of persons, or business
firms, and corporations pursuing any trade,
profession, vocation, claling or business, except
those expressly exempt from such license tax
by article 206 aud 207 of the Constitution.
Attest: f. NJ. BOAGNT,
IT. Il. EsToEGE, Clerk, President.