The Opelousas courier., 1890-12-27
AN ORDINANCE

AN WE& EpH ANCE
10 levy, collect and enforce payment of an an.
nual license tax upon all persons, associa'
tions OF persons, or business firms and cor
porations, pursuing any trade, profession
vocation, calling, or business, in the c0rpo
rate limits of the town of Opelousas, La.
except those who are expressly excepted
from such license tax by Articles 206 and
207 of the Constitution OF the State of Loui
Siana.
SECTION /. BE it ordained By the Board of Pc
ice of the To,cn Of Opetousas, L., That there is
hereby levied an annual license tax for the
year 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
tax by Articles 206 and 207 of the Constitution
of the State OF louisiana.
SEC; 2. BE 4 further ordained, That on the
second (2nd) Gay 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,
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. 3. That for carrying on each business of
manufacturing, not expressly exempted by Ar
ticles 2eS and 207 of the Constitution OF the State
of louisiana, the license shall be based on gross
annua! receipts of SAID business as follows, to-
wit:
GLASS 1. Whan said receipts are One hundred
and Fifty Thousand Dollars or more, the license
shall be One Hundred and Five Dollars, S105. 90.
IInpn q NT1nEn sold nni. n,n 0nn ,.,l,-
Thousand Dollars or more, and less than One
Hundred and Fifty Thousand Dollars, the IL
cense shall be Seventy Dollars, $1,000.
Glass $. When said receipts are Einety-tive
Thousand Dollars or more, and less than one
Hundred Thousand Dollars, the license shall be
sixty-fve and enc half Dollars, $685.
Thousand Dollars or more and less than Nine
ty-iye Thousand Dollars, the license shall be
Sixty-three Dollars, $685. 90.
Glass 8. When the said receints are Seventy
ave Thousand Dollars or moreaand under Nine
ty Thousand Dollars, the licens9 shall be Fifty
Two and one-half Dollars, $3.50
Class 6. When the said receipts are Fifty
Thousand Dollars or more, and less than Seven
ty-tive Thousand Dollars, the license shall be
Thirty-five Dollars, $500.
Glass Z. When the said receipts are Forty
Thousand Dollars or more, and less than Fifty
Thousand Dollars, the license shall be Twenty
eight Dollars, $500.
Glass s. When the said receipts are Thirty
Thousand Dollars or more, and less than Forty
Thousand Dollars, the license shall be Twenty
one Dollars, $2I.00.
Glass Q. 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, $40. 80.
Glass 10. When the said receipts are less than
twenty five Thousand Dollars. the license shall
be Fifteen Dollars, $500. Pr0bided, 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.
BANKING.
SEC. 4. That for each business of CARRYING on
q 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 in use,
or on deposit here, in the State, or elsewhere, as
follows, to-wit:
Glass /. When said declared or nominal capt.
tai and surplus is Four Hundred Thousand Dol
lars or more, the license shall be Four Hundre
and Fifty Dollars, $4,000.
class z. When the said declared mNheminal
or surplus is Three Hundred Thousand
or more, and under -Four Hundred
Dollars. the license shall be Three
Hundred and Fifty Dollars, $4,000
Glass 5. When the said declared or nominal
and surplus is Two Hundred Thousand
Dollars or more, and under Three Hundred
Dollars, the license shall he Two
Hundred end Fifty Dollars, S25O.00
Glass 4. When said declared or nomina 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 5. When said declared or nominal capt.
tal is Fifty Thousand Dollars or more, and I'M
der One Hundred Thousand Dollars, the license
shall be Se~yenty11ye Dollars, $500.
The declared or nominal capital and surplus
BIS provided In this section shall % ascertained
based upon the annual tateESbnt made in
OF existing laws to the State Treas
nrer.
For each business of carrying on a private
clearinghouse business or agency, there shall
be three classes only, and the license shall be
based on the total declared capital invested in
said business, whether said capital is owned or
In use, or deposit here, in this State or else
0tass /. When said capital is Five Hundred
Dollars or more, the license shall be
Five Hundred Dollars, $4,000.
OtQss 2. When said capital is Eve Hundred
and Fifty Thousand Dollars or more, and under
Five Hundred Thousand Dollars, the license
shall be Two Hundred and Fifty Dollars, $250.00.
Glass 3. When said capital is One Hundred
and Fifty Thousand Dollars or less, and under
Two Hundred and Fifty Thousand Dollars, the
license shall be One Hundred and Fifty Dollars,
$4,000.
md every pawn-brOker or keeper of a loan Of
Ice, whose capital In actual use is Fifty Thou
'and Dollars or more shall pay o license of Five
n actual use is less than Fifty thousand Dol
airs, the license shall In Three Hundred and
Dollars, $500. 49,
,very wholesale mercantile business, whether
Is principal. agent, or commission, by auction,
representing foreign merchants, or otherwise.
lie license shall be based on the gross annual
mount Of sales, as follows:
Glass /. When gross sales are Two Hundred
md Fifty Thousand Dollars or more, the license
hall be One Hundred Dollars, s100.0o.
Glass 2. When gross sales are less than Two
hundred and Fifty Thousand Dollars, the il
,ense shall be Fifty Dollars, 5000,
Provided, That no person, or persons, shall be
wholesale dealers, unless he, or thew,
ell by the original or unbroken package or /
,arrel only and provided further, That no per-
on, or persons, shall be deemed wholesale deal
rs, unless he, or they, sell to dealers for resale.
I they sell In less quantities than original and
packages or barrels, they shall be
considered retail dealers n pay licenses as
UGH.
sec. Z. BE IL further ordained, ETC., That for
very business OF selling at retail, whether as
agent on commission, or otherwise. !
he license shall BIO based on the gross annual
OF sales, Az follows:
Class !. When gross sales are One Hundred
Fifty Thousand Dollars or more, the license
hall be One Hundred and Fifty Dollars, $4,000.
CLGss 2. When gross sales are One Hundred
Dollars or more, and under One Hun
hall be One Hundred Dollars, $4,000.
Glass 8. When gross sales are seventy-hve
'honsand Dollars or more, and under One Hun
red Thousand Dollars, the license shall be Sew
Dollars, $500.
Glass 4. When gross sales are Fifty Thousand
collars or more, aud under Seventy-five Thou
and Dollars. the license shall be Fifty Dol
5000.
class 5. When gross sales are Forty Thousand
COLLARS or more, and under Fifty Thousand
collars, the license shall be Forty Dollars, $40.
Glass 6. When gross sales are Thirty Thousand
Collars or more, and under Forty Thousand
collars, the license shall be Thirty Dollars, $50.
Class ]. When Gross sales are Twenty-Five
thousand Dollars or more, and under Thirty
thousand Dollars, the license shall be Twenty
Dollars, $500.