St. Landry clarion. (Opelousas, La.) 1890-1921, 1892-02-13


: receipts are four thousand dollars {
more, and less than five thousand dollar
! the license shall be forty dollars.
Third class-When said gross annual r
: ce1pfs are three thousand dollars or NOR
and less than four thousand dollars, til
license shall be thirty dollars
Fourth class-When said gross annus
receipts are two thousand dollars or NOR
and less than three thousand dollars, th
license shall be twenty-five dollars.
Fifth class-When the said gross annns
receipts are one thousand dollars or mof
and less than two thousand dollars, th
license shall be twenty dollars.
Sixth class-When the said gross annua
receipts are seven hundred and fifty do
lars or more, and less than one thousan
dollars, the license shall be fifteen dollars
Seventh class-When the said gross al
i nual receipts are less than seven hundre
and fifty dollars, the license shall be fou
dollars. That every individual or indivi
duals carrying on the business or profes
sion OF physician, attorney yat-laW, editor
dentist, oculist, photographer, by whom
any articles are sold or dealt in other thar
the simple photographs of various kind
taken by himself, agency for publications
frelgEt, ticket, claims, patent rights, ant
all other business not herein provided fo
shall be graded the same as above Sc
forth, but the license shall be one half o
those established by this section, and pro
y1ded no license shall be issued hereundel
for less than five dollars.
| Sec. 10. Be it further ordained, etc, Tha
| ali travelling vendors of stoves, lightning
rods and clocks, shall pay license an
nua1ly OF twenty-five dollars in this parish
Sec. IL Be it further ordained, etc, Thai
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 bust.
ness.
Sec. IL. Be it further ordained, etc, That
the annual receipts, capital, sales and pre-
MUM in this ordinance, referred to as a
basis OF license, are those of the year for
which the license is granted; the stan
GARD for their estimation shall be prima
faele OF the preceding year if the business
has been conducted previously by the
claim to be successors. If the firm or
company be new the amount or gross
sales for the first two months shall be con-
sIdered the basis, and six times 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. ID. Be it further ordained, etc, That
the business of the previous year, as also
the actual condition and results of busi-
ness OF the current year, for new firms,
associations Or corporations, for the pur-
pose of calculating licenses, shall be as
certained by the tax-eollector in the sworn
statement OF the person or persons in in
terest, his or their duly authorized agent
or officer, made before the tax-collector or
his deputy; provided, that if the tax-col-
lector be not satisfied with the said sworn
statement. he shall traverse the same by a
rule, taken in proper court, as provided in
the Constitution, which rule shall be tried
summarily, whether an answer be thereto
filed or not. On the trial of said rule, the
books and written entries and memoranda
OF said person or persons, firms, companies,
corporations or parties, shall be brought
into court and subjected to the inspection
and examination of the court, the officer
who took the rule, and such experts as he
may employ or the court may appoint;
provided, that this inspection shall not be
construed as emitting the defendant to
Introduce in evidence said books and docu-
ments any more than he would have been
without such inspection; provided, also,
that the license shall issue in accordance
With the said sworn statement, nothwith-
standing the prospect or pendency of the
rule, and the final rectification shall be
made as ordered by the court
Sec. IA. Be it further ordained ETC., That
license, in case herein provided, the of
ficer whose duty it is to issue licenses,
shall, on motion in the proper courts as
provided in the Constitution, and which
shall be without deposit or advance cost.
take rule on the party or parties doing
such business, to show cause on the fifth
day, exclusive of holidays after the SER
vice thereof, which may be tried out of
term times and in chambers, and shall al
ha frfa6 hg ro,I
party or parties should not pay the
amount of license claimed and penalties,
or to be ordered to cease from further
pursuits of said business until after having
obtained a licensed; and in case said rule
is made absolute, the order thereon rem
dered shall be considered a Judgment in
favor of the parish, for the amount decreed
to be due by the defendant for license
and penalty and costs heretofore and
hereinafter provided, and shall be exc
cuted in the same manner as other judg-
ments. and every violation of the order Of
the court shall be considered as con-
tempt thereof, and punished according to
law.
1t is hereby expressly provided that each
person, association of persons, business
firm or corporation, required to take out
a license under this license under this or
dinance, shall be required to post the same
in a conspicuous place, in his or their
place of business, under a penalty of not
less than ten nor more than one hundred
dollars, recoverable by the tax-collector,
before a court of competent Jurisdiction,
and it shall be the duty of the tax-collect-
or, to visit in person or by deputies, the
several places of business herein mem
toned, and ascertain that the provisions
of this section are strictly carried out
Sec. Is. Be it further ordained etc, That
the only evidence that license has been
paid shall be the appropriate form of Ii
cense issued by the tax-collector, and no
receipts issued by a tax-collector in place
of the 1icence itself shall be valid, and
this clause shall be construed to prevent
the ta1-collector from issuing receipt, in
lieu of the appropriate form, to any person,
of persons, or business corpora
tions provided, that nothing herein con-
tanned shall be so contrued as to exclude
oral evidence of lost or destroyed licenses.
Sec 16. Be it further ordained, etc, That
all unpaid licenses shall bear interest at
the rate of two per cent per month, from
the second day of May, and the payment
thereof shall be secured by first privilege
in favor of the parish, and the tax-coI-
lector shall collect said license and inter
est in the manner provided by laws
Sec. II. Be it further ordained, etc, That
all gross receipts derived from any mer-
camille business or occupation whatsoever,
az Lefeihoeioie pfofluEu, WletHef earned
within or without the parish, shall form
the proper basis upon which all licenses
shall be assessed and collected by the tax
collector.
Sec. Is. Be it further ordained, etc, That
a person, firm or company having more
than one place of business, shall pay a
separate license for each place of business.
Sec. 19. Be it further ordained, etc, That
all laws or parts of laws in conflict with
this ordinance are hereby repealed.
f. M. B0AGN1, President
Attest: III. z. EsTeRGE, Clerk
On motion Mr.. Olivier the jury took a