The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1900-12-22
ess the license shall be $40 and when the
gross sales exceed $4,000 the license shall be

Kt&s9s SASSSss t8S1 esss.ss -
Section 10. BE il enacted that for every
sewing machine agent or agency. fruit stand
soda stand, horse and mule trader, cigHr aud |
tobacco stand, the license shall be IS.
Section ~. BE il enacted that when any
two are more kinds of business. are COM
hined except as herein expressly provided
for there shall be separate license required
for each kind of business.
Section rs. Be it enacted, etc., that an
uual receipts, capital sales, and premium in
this act, referred to as basis of license are
those for the year for which the license is
granted; the standard for their estimation
sh1 ~ prima facie of the preceding year.
viously by the same party or parties to whom
they claim to- he successors. If the firm or
company be new, gross sales for the hrst
two months shall be considered the basis.
and six times that amount shall be estimated
rs the annual receipts of such business.
Provided that any person. commencing bust
ness after the first of July. shall pay one
half IF the above rates.
Section 70. Be il enacted, etc., that the
business of the previous year, as also the
actual c0ndicti0n and results of the business
of the current for the new firms, associations
or corporations for the purposes of calcula-
ting licenses shall be ascertained by the tax
collector in the sworn statement of the per
son, or persons in interest, his or their duly
authorized agent, or officer made before the
tax collector or his deputy; provided that
II
said sworn statement he shall traverse the
same by q rule, taken in proper court. On
trial of said rule the books and written en-
tries, and memoranda of said persons or
persons, firms companies corporations or
parties, shall be brought into cou~., 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 inspec-
ton shall not be construed emitting the
defendant TO introduce in evidence said
books and documents any more than he
would have been without such inspection;
provided also that the license shall issue in
accordance with said sworn statement, not
,vithstanding the prospect tendency of
the rule, and the final ratification shall be
made as ordered by the court.
Section 90 Be it further enacted, that
if any business shall be conducted, without
4 license in case herein provided, the tax
collector shall through the attorney ap-
pointed by the Council for such purpose, on
motion in the proper courts as provided in
the Constitution and which shall be without
deposit advance costs, take rule the
party or parties, doing such business to show
cause on the fifth day. exclusive of holidays,
after the service thereof, why said party or
parties should not pay the amount of license
claimed and penalties or be ordered to cease
from further pursuit of said business until
| after having obtained license; and in case,
said rule is made absolute the order therein
shall be considered judgment in favor of
the corporation, for the amount decreed to
be due, by defendant for license. and penal
ty and costs, heretofore and hereinafter pro-
vided for, and shall be executed in the same
manner other judgments. Provided that
| in addition to the commission allowed the
attorney, penalty of IS per cent the
amount sued on, is hereby fixed and pro-
vided, which penalty shall be turned into
the general fund of the corporation.
1t is hereby expressly provided that each
| person, association of persons. business firms
or corporations, required to take out Ii
| cense under this ordinance shall be required
| to post the same in a conspicuous place in
| his or their place of business under penalty
| of not less than $40 nor more than 90 re-
coverable by the collector before any court
of competent jurisdiction and it shall be the
| duty of the tax collector, to visit in person
or by deputies the several places of business
| herein mentioned and ascertain that the pro-
| visions of this section strictly carried
| out.
Section Fl. Be it further enacted that
| the only legal evidence that a license has
been paid shall be the appropriate form Of
license adopted by the Council and no re-
ceipts issued by the tax-collector in place Of
| the license itself shall be valid and this
clause shall be construed to prevent the tax
| collector from issuing receipt in lieu of the
| appropriate form to any person association
| of persons or business corporations; provided
| that nothing herein contained shall be con-
strued to exclude oral evidence of lost or
| destroyed licenses.
Section 22. Be it further enacted that,
the collector shall prepare and keep q
book in which he shall record or file, the
statements made under oath of all persons.
associations of persons, business firms OF
corporations, who may apply for license tc
pursue any trade profession, vocation calling
or business under this act.
Section "a. Be it further enacted thai
the tax collector, is hereby empowered anc
required to administer oath to any person
president or proper officer agent of any