St. Landry democrat., 1890-02-08


That every individual CT individuals carr!
ing on the business or profession of physician
attorney -at-law, editor, dentist, ocuIlsI, pro
tographer. agency for publications, 1Ielsnt,
ticket. claims and other business not herein
provided for shah be graded the same as apofG
set forth but the license shall he one ha!f OF
no license shall be issued hereunder for less
than two dollars and fifty cents.
pRovEHs OF HORSES, MULES AND CATTLE.
SEC, !. For every business of droving ior
the sale Of mules, horses. cattle on any oiher
ANIMALS. the license shall he based on me mum
Der OF horses, mules, cal!lc or any o;itci AM
mails, in said drove.
First Class-When the number shall be more
than ten and less than twenty, for which SNAIL
second Class-Nhcn h" number shall be more
than twenty and less than forty, for WhIch
shall he paid $50.
Third ClasS-Whcn thr number shall be more
than forty and less tGan sixty, tor which
shall he paid 5000
Fourth Class3Wnen lho humber slH;II be more Ere
which shall he paid $500.
Fifth ClaSs-When the number shah be more
than one hundred and less than two hundred,
for which shall he paid $500
Provided, that III no case Tins ordinance nc
so construed asto require any one having stock
for sale. which shan have been raised by him
in this parish, TO pay license.
COTTON GINS.
SIC. s. For every business of ginning cot
ton The license shall be based OIL The number OF
ha cs OF cotton gnnel.
First Cass-When the numncr of bales Of
cotton %nued shalt be more than 800 and less
than 500, for which shall be paid $500:
Second t4ass-Whcn the number Of babes OF
cotton einncd shall he more than 800 and less
than 600, for which shall he paid $50.
Third Class-When the number of hai,s of
cotton ginncd shall be more than 600 and les
than 200, for which Shall be paid $1,000.
Fourth tlaas-Whcn the number OF bales Of
cotton @inucd shall he more than 100 ana less
titan 500, for which shall he paid SIS 90.
Fifth Cluss-Whcn the number of bales OF
cotton gjuncd shall be more than 500 and less
than 1900 for Wh!ch shall he paid S2O.0A.
Sixth Class-Whcn tie number OF hales al
cotton giuned shall he more THAN 1900 and less
than 1900. for which shah he paid $500.
TlIKASnINC MACHINE.
sra, ). For every business or tnri>lling lice
the license shall be based on the number OF
barrels OF rough rice thrashed. aud shall he
81 for every 1000 barrelSs thlashcd; provided.
that i'll no case any liceuSe be collected when
less than 5000 barrels are thrasht'i.
SEC. 10. Be il further ordained. etc. that
when any two or more kinds Of business are
combined except as herein expressly provided
for there shall he Il separate lceusc required
for each kind of business.
SEC. II. BE it further ordained. ctc., that
the annual receipts, capital sales and premiums
in this ordinance referred to 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
the business has been conducted previously by
the same parties, or by parties to whom they
claim to be successors Of. II the Elrm or COM
pany be now the amount OF gross sales for lie
first six months shall be considered the basis,
and twice that amount shall he estimated as
the annual receipts OF such business, provided
that any person commencing business after the
LIST OF Jnly shall pay one half OF lie above
rates.
~SEcc:-iee. ~ il further ordained. etc, that
the '''siness of the previous year as also the
actual condition and results Of business of the
current year for new firms, associations OF cor
porations for the purpose OF calculating icep-
Ses shall he aScertalned on the sworn statement
OF the persons in interest his or their duly
authorized agent or officer.
SEC il. 1T is hereby expressly provided that
each person, association OF persons, business
firm, Or corporation, required to take out Ii
cense under this ordinance, shall be required to
post the same in a cons oicuous 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 a,y
court of competent jurisdiction, and it shall be
the duty of the tax collector to visit in person,
or by deputies, the Eerai 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 paroChiai officer, OIL
demand
SEC. IA. No receipt issued ly. a tax collector
In place OF tine license itself shall he valid and
this clause shall he construed 10 prevent the
tax collector from issuing receipt ia lieu of
the appropriate form to any persons. associa-
ton Of persons. business firms ana corpora
tons.
SEC. l.. The Parish TAX Collector shall pre-
pare aud keep hook i'll which he shall record
or lille 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. IL. The Tax Collector is hereby reuuil-
ed to keep q license register, in which he shall
enter o nf
persons, business 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
date OF the collection or payment thereof. On
the first annual meeting of the Police Jury the
said Tax Collec tor shall make out and forward
to the Parish Treasurer a full and complete
OF said license register. Il 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 flu
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 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 mat ter arc hereby repeal
." AN oRb8ANcn
On motion of l.. J. Dsssnan hc it resolved
that whereas on the 9th day of December 1889,
it was ordained that thS sum of s44Q0 be assess
ed and levied as the anisunt of taxes to be col
iected for the services and expenses for the
year 1850 which amount was appropriated as
per budget made that day, now therefore, Be it
resolved that to secure that amount, a tax OF
ten 40 mills on the dollar be and is hereby
levied on all property borne on the assessment
roll OF the Parish and not included on pl operty
Oh the assessment roll, situated within the III
corporate towns OF Opeousas, Washington
Grand Coteau, Willie Platte. Arnaudville aud
Melville and that on the property situated
within those incorporated towns. to defray
heir proportion of the expenses of the GRIMM |
al proceedings, there be levied in accordance
with Section SIS OF General Assembly of Louisi-
ana regular session of 1873, approved March 4th
1878 a 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., 1884, upon
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 205 and 207 Of the Constitution.
Attest: E. M. BOAGNI,
Fl. Z. EsToRGE, Clerk. President !