St. Landry clarion. (Opelousas, La.) 1890-1921, 1891-02-21

with
I On motion of Mr. Durio, be it resolved
that the petition of the residents of Plais
anee cove adjoining prairie Ronde, asking
/ that bayou Petit Josi should be given them
as a line, be granted as prayed for.
I The following license ordinance having
4 been read three times, section by section
was unanimously adopted-exeepting thai
part imposing liquor license of one hun
dred dollars, withdrawing been read
three times, was adopted-the vote being
as follows: aye, Barry, stagg, Robin, Haas
nay, Bihm, Durio.
4 AN ORDINANCE
4 To levy collect and enforce payment of an
annual license tax upon all persons
associations ofpersons or business firms
and corporations, lalrsuing any trade
profession, vocation, calling or busl-
ness, except those who are expressly
excepted from such license tax by Arti'
cles 206 and 2O7 of the Constitution.
SECTION l. Be it ordained by the Police
Jury of the Parish of st. Landry, That
there is hereby levied an annual license
| tax for the year A. d. 1891, upon each per
| son. association of persons or businessfirms
and corporations, pursuing any trade, pro-
| fession, vocation, calling or business, ex-
| cept those expressly exempt from such
| license tax by Articles 2O6 and 207 OF the
| Constitution.
Sec. 2. Be it further ordained, etc, That
on the second day of March, A. D. 1891, the
tax collector of the parish 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 parish any trade, pro
| fession, vocation calling or business, a Ii
cense tax as hereina4 ter graduated.
| All licenses shall be due and eollectible
| from the second day of March, and all un-
| paid licenses shall become delinquent on
the first day of May, and all firms who
| commence business after that date shall
| become delinquent unless the license is
| paid within ten days.
| SEC. 3. Be it further ordained, etc, That
| the annual licences for all kinds of bust
ness hereinafter named, except as after
ward provided shall be graduated.
MANUFACTURERS.
Paragraph l. That for carrying on each
business of manufacturing not expressly
exempted by Articles 2O6 and 207 of the
| Constitution, the license. shall be based on
gross annual receipts OF said business as
follows, towit:
First class-When the said receipts are
two hundred thousand dollars or more,
and under three hundred thousand dol
lars, the license shall be one hundred and
forty dollars $1i0.
Second class-When the said receipts are
one hundred and fifty thousand dollars or
more, and under two hundred thousand
dollars the license shall be one hundred
and five dollars, $105.
Third class-When the said receipts are
one hundred thousand dollars or more,
and less than one hundred and fifty thou
sand dollars, the license shall be seventy
dollars, $40
Fourth class-When the said receipts are
ninety-fve thousand dollars or more, and
less than one hundred thousand dollars,
the license shall be siyty-five and one-half
dollars, $65.50. :.
Fifth c1ass-When the said receipts are
ninety thaa1G0aa dplfarssas,. !. more, and ~
than nfiYeSyfhe thousand dollars, the II
cense shall be sixty three dollars, $63.
Sixth class-When the said receipts are
seyenty-iye thousand dollars or more, and
under ninety thousand dollars, the license
shall be fifty 1.-TWO and one-haf dollars $52. 90.
Seventh class-When the said receipts
are fifty thousand dollars or more, and less
than seventy-tive thousand dollars the H.
cense shall be thirty-ive dollars, S35.
Eighth class-When the said receipts are
forty thousand dollars or more, and less
than fifty thousand dollars, the license
shall be tyenty1eight dollars. -
Ninth class-When the said receipts are
thirty thousand dollars or more, and less
than forty thousand dollars, the license
shall be twenty-one dollars, $21
Tenth class-When the said receipts are
twenty-five thousand dollars or more, and
less than thirty thousand dollars, the Ii
cense shall be nineteen and one-half dol
lars, $3.50.
Eleventh class-When said receipts are
less then twenty-five thousand dollars, the
license shall be fifteen dollars, $15.
Provided, nothing herein shall be con-
strued to apply to fhe business of grinding
meal, ginning cotton or making sugar by
any farmer or planter. .
BANKING.
Paragraph 2. That for each business of
carrying on bank, banking company, as
sociation, corporation or agency, the license
shall be based on the declared or nominal
capital and surplus whether said capital
and surplus is owned, or in use, or on de-
posit, in the State or elsewhere, as follows,
to-wit:
1st class-When said declared or nominal
capital and surplus is nsht1ndredthousand
dollars or more, and less than two hundred
thousand dollars, the license shall be one
hundred and fifty dollars, $3.50.
Second class-When said declared or
nominal capital and surplus is fifty thous
and dollars or more, and under one hun
dred thousand dollars the license shall be
seventy-fiye dollars, $75
The declared or nominal capital and sur
plus as provided in this section, shall be
ascertained and based upon the annual
statement made in pursuance of existing
laws to the State Treasurer.
For each business of carrying on pri-
vate banking house business or agency,
there shall be one class only, and the IL
cense shall be based on the total declared
capital invested in said business, whether
said capital is owned or in use or deposit
in this State or elsewhere, as follows:
First class-When said capital is one
bl1plra1 and fifty th01,sa nd GnIiarc or lnrc
and under two hundred and fifty thousand
dollars the license shall be one hundred
and fifty dollars, $3.50.
Sec. L. Be it further ordained etc, That
for every wholesale mercantile business,
whether as principal, agent or commission,
by auction, representing foreign merchants
or otherwise, the license shall be based on
the gross annual amount of salesas follows:
First class-When gross sales are two
hundred and fifty and not more than five
hundred thousand dollars, the license shall
be one hundred dollars, 500.
Second class.When gross sales are two
hundred and fifty thousand dollars or less
the license shall be fifty dollars, $50.
Provided, no person or persons shall be
deemed wholesale dealers unless he or
they sell by the original or nnbroken
package or barrel only. and provided fur
ther, that no person. or persons shall be
deemed wholesale dealers unless he or they
sell to dealers for resale II they sell in
less quantities than original and unbroken
packages or barrels, they shall be consid-
cred retail dealers, and pay licenses as SUCH
That for every business OF selling at retail,
whether as principal, agent on commission
or otherwise, the license shall be based on
the gross annual amount of sales,as follows:
First class-When gross sales are one
hundred and fifty thousand dollars or
more, and under two hundred sthousand
= !, ~, III hd h,,,~l
and fifty dollars, $50
Second cIass-WheTf gross sales are one