St. Landry clarion. (Opelousas, La.) 1890-1921, 1892-03-05
a. SATURDAY, MARCH s.

receipts are four thousand dollars or
| more. and less than five thousand dollars.
| the license shall be forty dollars
Third elass-When said gross annual re-
ceipts are three thousand dollars or more,
and less than four thousand dollars, the
| license shall be thirty dollars.
Fourth class-When said gross annual
receipts are two thousand dollars or more,
and less than three thousand dollars, the
/ license shall be twenty-five dollars.
Fifth elass-When the said gross annual
receipts are one thousand dollars or more
and less than two thousand dollars, the
license shall be twenty dollars.
Sixth class-When the said gross annual
1 receipts are seven hundred and fifty dol
1 lars or more and less than one thousand
i dollars, the license shall be fifteen dollars.
Seventh class-When the said gross an
nual receipts are less than seven hundred
i and fifty dollars, the license shall be four
| dollars. That every individual or indiyl-
duals carrying on the business or profes-
sion of physician, attorney -at-law, editor,
dentist. oculist, photographers, by whom
any articles are sold or dealt in other than
| the simple photographs of various kinds
! taken by himself, agency for publications,
/ freight, ticket, claims, patent rights, and
all other business not herein provided for
shall be graded the same as above set
forth, but the license shall be one half of
/
/ vided no license shall be issued hereunder
\ for less than five dollars.
Sec. TO- Be it further ordained, etc, That
/ all travelling vendors of stoves, lightning
rods and clocks, shall pay license an
nually of twenty-five dollars in this parish.
1 Sec. L. Be it further ordained, etc, That
/ when any two or more kinds OF business
/ are combined except as herein expressly
| provided for, there shall be a separate
| license required for each kind of busi-
! ness.
i Sec. u 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
4 which the license is granted; the stan
dard for their estimation shall be prima
facie 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. Ii the firm or
company be new the amount or gross
sales for the first two months shall be con-
amount shall be estimated as the. annual
/ receipts of such business, provided that
any person commencing business after the
LIST of July, shall pay one-half of the above
1 rates.
See b. Be it further ordained, etc. That
the business of the previous year, as also
i 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-collector in the sworn
4 statement of the person or persons in in
4 terest, his or their duly authorized agent
i or officer, made before the tax-collector or
his deputy; provided that if the tax-col-
leetor be not satisfied with the said sworn
i statement, he shall traverse the same by a
4 rule, taken in proper court, as provided IN
the Constitution, which rule shall be tried
filed or not. On the trial of said rule, the
Il 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 tendency of the
rule, and the final rec6fieation shall be
made as ordered by the court.
!, Sec H. Be it further ordained etc, Thai
if any business shall be conducted without
a license, in case herein provided, the of
ficer whose duty it is to issue licenses
4 IL,
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 flftE
day, exclusive of holidays after the ser
vice thereof, which may be tried out o
!. term times and in chambers, and shall al
. ways be tried by preference, why sale
party or parties should not pay tint
I amount of license claimed and penalties
or to be ordered to cease from furthel
!, pursuits of said business until after having
: obtained licensed; and in case said rult
Z is made absolute, the order thereon rem
!, dered shall be considered a judgment II
favor OF tile parish, for the amount decreet
4 to be due by the defendant for licenst
! and penalty and costs heretofore ane
!. hereinafter provided, and shall be exc
= cuted in the same manner as other Judg
s / ments, and every violation OF the order
i the court shall be considered as q con
: tempt thereof, and punished according g
f law. /.
: 1t is hereby expressly provided that eael
), person, association of persons, busines
; firm or corporation, required to take Oh
. a license under this license under this Oh
], dinance, shall be required to post the sam
y in conspicuous place, in his or thei
= place of business, under penalty OF no
I less than ten nor more than one hundres
: = dollars, recoverable by the tax-collectol
!, before court of competent jurisdiction
Z and 1t shall be the duty of the tax-collect
or. to visit in person or by deputies, tn
Z. several places of business herein men
! ! toned, and ascertain that the provision
4 of this section are strictly carried out.
= Sec. 15 Be it further ordained, etc, Tha
!, the only evidence that license has bee
= paid shall be the appropriate form OF i
? cense issued by the tax-collector, and n
! i receipts issued by a tax-eollector in plac
j of the licence itself shall be valid, an
- this clause shall be construed to preyen
= the tay-coIlector from issuing receipt i
= lieu Of the appropriate form, to any person
: association of persons, or business corpora
:, tions; provided, that nothing herein cor
= tanned shall be SO contrued as to exclud
= oral evidence of lost or destroyed license
- ~ Sec. 16. Be 1t further ordained, etc, sThs
=. - all unpaid licenses shall bear interest I
y the rate of two per cent per month, frol
:. :. | the second day of May, and the paymer
II thereof shall be secured by first priyilee
q. in favor of the parish, and the tax-co
% lector shall collect said license and inte
j est in the manner provided By laws.
- Sec. II. Be it further ordained, etc, Tn:
- - all gross receipts derived from any me
N camille business or occupation Whafsoeve
n as hereinbefore provided, whether earne
=, ~ within or without the parish, shall for
a. a. the proper basis upon which all llcens
a6 shall be assessed and collected by the ia
&c collector.
80 - Sec. Is. Be it further ordained, etc, TIL
80 a person, firm or company having mo
% than one place of business, shall pay
ra separate license for each place Of bushes
- - See. 49, Be it further ordained, etc, TIL
all laws or parts of laws in conflict wi
- this ordinance are hereby repealed
~ ~ E. II. BOAGN1, President.
Il. Il Attest. II. E. EsToRGE. Clerk.
- (ln motion Mr. Olivier the Jury took