St. Landry clarion. (Opelousas, La.) 1890-1921, 1892-03-12
OPELOUsAs, La, SATURDAY, MARCH u, 1892

: receipts are four thousand dollars c
4 more, and less than five thousand dollar
3 the license shall be forty dollars.
Third elass-Wh hen said gross annual RI
2 ceipts are three thousand dollars or NOR,
| and less than four thousand dollars, til
license shall be thirty dollars.
Fourth class-When said gross annua
!, 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 annua
: receipts are one thousand dollars or NOR
and less than two thousand dollars, th
license shall be twenty dollars.
4 Sixth class-When the said gross annua
receipts are seven hundred and fifty dol
lars or more, and less than one thousant
dollars, the license shall be fifteen dollars
Seventh class-When the said gross an
nual receipts are less than seven huHdret
4 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-at-law, editor
denflst, ocullst, photographer, by whom
any articles are sold or dealt in other thar
the simple photographs of various kinds
taken by himself, agency for publications
frelgEt ticket, claims, patent rights, ant
all other business not herein provided fol
shall be graded the same as above Sc
forth, but the license shall be one half Of
"A
j yided no license shall be issued hereunder
for less than five dollars.
Sec. 10; Be it further ordained, etc, That
! all travelling vendors of stoves, lightning
rods and clocks shall pay license an-
nuaily of twenty-five dollars in this parish
Sec. II. Be itfurther 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 busi-
ness.
Sec. r 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
dard for their estimation shall be prima
| faele OF the preceding year il the business
has been conducted previously by the
| same parties or by parties to whom they
claim to be successors. II the firm or
company be new the amount Or gross
sales for the first two months shall be con-
sIdered sShe 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. H. 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
eertained by the tax-eollecter 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
summarlly, whether an answer be thereto
hled or not On the trial Of said rule, the
books and written entries and memoranda
OF said person or persons, firms, com panies,
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
proSideaythat this inspection shall not be
eonstrued as emitting the defendant to
siatrodueEfn evidence said books and docu-
ments any more thar. he would have been
without such Inspection; provided, also,
that the license shall issue in accordance
with the said sworn statement, nethWith-s
standing the prospect or pen1eney of the
rule, and the final rectifieation shall be
made as ordered by the court.
Sec. IA. BE it further ordained etc That
if any business shall be conducted without
q license, in case herein provided, the of
feer 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
tern times and in chambers, and shall al
ways be tried by preference, why said
party or parties should not pay the
nv, nEE ale
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 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
euted in the same manner as other iudg-
n1ents, and every violation of the order of
the court shall be considered as con-
tempt thereof, and punished according to
law.
It's 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 penalty Of not
less than ten nor more than one hundred
dollars, recoverable by the tax-collector,
before court of competent jurisdiction,
and it shall be the duty Of the tax-eoIlect-l
or, to visit in person or by deputies, the
several places of business herein men
toned, and ascertain that the provisions
of this section are strictly carried out.
Sec. 15 Be it further ordained, etc. That
the only evidence that license has been
paid shall be the appropriate form of IL
cense issued by the tax-collector. and no
receipts issued by tax-collector in place
of the Gcence itself shall be valid, and
this clause shall be construed to prevent
the tax-coilector from issuing receipt. in
lieu of the appropriate form, to any person,
association of persons, or business corpora
tons; provided, that nothing herein con-
tanned shall be SO contrued as to exclude
oral evidence of lost or DESTROYED licenses.
Sec. Is. 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-col-
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,
as hereinbefore provided, whether 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 paw q
separate license for each place of business.
Sec. 10. Be 1t further ordained, etc, That
all laws or naffS of fawg in pon fJinf with