The weekly Iberian. (New Iberia, La.) 1894-1946, 1900-05-09

ages Of eighteen (IS) and fifty-fivs
(55l years, except expressly exempt
from such tax by Article 29I of the
Constitution; which said tax shall be
collected in the calendar year OF 1893
and N each subsequent calendar year
by the tax collector of the Parish OF
Iberia, and shall be paid on or before
the thirty first or day Of December
In each respective year to said tax
collector; and whosoever shall refuse,
neglect or fail to pay the said per
capita tax on or before the thirty
| first (3I) day of December of each
year, shall, be guilty ola misdemean-
or and subject himself to criminal
prosecution in the courts of this
State and under the laws governing
criminal prosecutions and trials, aud
upon trial and conviction before q
court Of competent jurisdiction be
sentenced to pay fine of not less than
Five Dollars $500 nor .lore than
Twenty Dollars ($2O.O0l or imprison-
ed in the Parish jail for not less than
five nor more than thirty days, or
both at the discretion of the court.
Section 4. Be it further ordained,
etc. That 1t shall be the duty of the
Assessor of the Parish of Iberia, at
the beginning of each year, to enter
carry and record, in book especially
provided for that purpose and to 10
known as the road and bridge per
capita tax book" the names of every
able-bodied male inhabi.ant of the
Parish Of Iberia, between the ages Of
eixhteen( 49, and tifty-five (55) wears.
liable to the said annual per capita
tax as provided for in sec. 3 of this
ordinance, and he shall as soon ~
completed turn it over to the tax col
lector Of the Parish of Iberia. and he
shall receive the same ices as now
fixed by law for assessing property
and other assessments.
Section 5, Be it further ordained,
ETC., That the collector shall keep the
said "road and BRUCE per capita tax
book" separate from the State and
Parish tax rolls, and he shall issue
to the person paying said tax the pro-
per receipt and shall enter IN said
book the date of the collection or pay
ment thereof.
Section 6. Be it further ordained,
Dtc.. That on the second (2) day Of
January of each year, the tax collec-
,or shall deliver to the Police Jury 4
complete and correct list Of ali til
delinquent per capita tax payers, aud
he President of the Police Jury shall
AXE the proper steps towards having
'aid delinquents arrested and prose-
.uted for the violation of this ordin-
lnce as provided in Section 3 Of this
ordinance.
Section 7. Be it further ordained,
.tc., That there is hereby levied an
annual license tax for the year 1899,
md each vehicle and bicycle in the
Parish, graded as follows to-wit:
Upon each jumper and sulkv, .wen-
y five cents.
Upon each two-wheeled buggy and
.haise, thirty five cents.
Upon each four wheeled buggy,
cariole or carry-ail -dog-cart,
md cabriolet, fifty cents.
Upon each barouche, hack, surry
andau, and omnibus or bus. seventy
I've cents.
Upon each one horse cart, twenty
i've cents.
Upon each dray and two horse cart
fly cents.
Upon each plantation cart and wag-
n. fifty cents.
Upon each peddling cart, one horse
eventv Ave cents.
Upon each pcddling cart two horse,
me dollar.
Upon each bicycle, twenty five cents.
Upon all other two-wheeled vehicles
OF especially mentioned herein,
ach twenty FIVE cents.
Upon all other four-wheeled vehi-
les not especially mentioned herein
ach fifty cents. T.
Section 8. Be 1t further ordained, etc
hat on the second day Of January
300, and each subsequent year the
TX collector Of the Parish of Iberia
hall begin to collect and shall collect
J fast as possible from each and every
erson or persons, business firms or
operations In the Parish OF Iberia,
wing and possessing any of said
shicles graded in Sec. 7 of this or I
nance, the said license tax, which Il
I'D license shall be due and collecta- p
e during the first two months Of =
lch year, and all unpaid licenses 8
'all become delinquent on the first
" OF March of each year, ard all Il
'rsous who acquire any Of the above Il
'hic1es and bicycle, named in said G,
C. 7, after that date shall become Il
'lInquent unless the license is paid q,
thin ten days. IL