The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1900-01-20

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shall be required 10 take OF, a license under
this act.
! Section IL. tie il enacted etc., that for
| every individual ar company carrying on the
| profession or business agency for steamboats,
drsying, trucking, keeping cabs, carriages,
hacks or horses for hire, under takers, owners
or le>sees. IF toll bridges and ferries, master
builders, stevedores. bill posting or lacking
contractors and mechanics who empoly asss-
| lance, the license shall be graded as follows:
Class 1. When the gross annual receipts
are $1,000, + more the license shall be $40.
Glass ?. When the gross receipts are
$3.50, more and less than $1,000, the IL
cense shalt be SIS.
| Class 3. When the gross annual receipts
are less than $3.50. the license shall be s..
| PROFESSIONAL.
Section Is. Be it enacted, that every
divItlual individuals carrying on the bust
ness profession of physician attorney at
| law, editor, dentist. oculist, photographer,
| ieweler and all other business not herein
| provided for shall be graded the same
set forth in the section IL of this act, but
graded at one half rates, and provided that
| no license shall be issued hereunder for less
than S..
Section IA. Be it further enacted, that
all travelling vendors of stoves lightning rods,
and clocks, shall pay license annually, of
500 whether travelling as peddlers or not.
For every trading stamp company issuing
stamps to merchants, and all other dealers
| r,
| annual receipts less than $4,000 the Ii
cense shall be SIPS and when the gross
ceipts are above $4,000 the license shall be
| $3.50.
| for carving the business pursuits known
as cotton factorage, grain and produce COM
mission houses, or any other factorage or
commission business, brokerage in stocks,
bonds real estate produce, sugar, cotton,
| other brokerage business whether buying or
selling for actual, spot or future delivery
where the intention of the parties is to make
] an honest. bonahde delivery, the license
| shall be based, on the gross annual commits
sions and brokerage on sales and purchases
as follows:
| Glass I. When, the annual gross com
missions exceed $1,000 and are no more than
$4,000 the license shall be $50.
| Class 2. When the annual gross commits
sions 5000 or less the license shall be
Section 16. Be it enacted that for every
I lumber yard, whose gross sales are $4,000 or
less the license shall be SO and when the
gross sales exceed $4,000 the license shall be
| $40.
Section II. Be it enacted that for every
sewing machine agent or agency. fruit stand
| soda stand, horse and mule trader, cigar and
! tobacco stand, the license shall be S.
Section IS. Be it enacted that when any
two are kinds of business, are com
| bned except berein expressly provided
| for there shall be a separate license required
| for each kind of business. Where any COM
|
| manage control, the business franchise,
property of other corporations, associations
Or firms, they shall pay a separate license
for each business.
nual 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
| Shall be prina facie Of the preceding year,
| of the business has been conducted, pre-
vously by the same party or parties to whom
| they claim TO be successors. 1t the hrm or
| company be new, gross sales for the first
| two months shall be considered the basis,
and six times that amount shall be estimated
as the annual receipts of such business.
Provided that any person, commencing bus
mess after the first of July, shall pay one
| half of the above rates.
Section 20. Be it enacted, etc., that the
| business of the previous year, also the
actual .condiction and results of the business
of the current for the new firms, associations
or corporations for the purposes of calcu1a-
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 ott1cer made before the
| tax collector his deputy; provided that
| if the tax collector be not satisfied with the
said sworn statement he shall traverse the
same by 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 court, and
| subjected to the inpeCtlOn and examination
of the court, the officer who took the rule.
and such experts he may employ or the
court may appoint, provided that this Inspec-
| ton shall not be construed emitting the
defendant introduce in evidence said
| books and documents any more than he
| would have been with out such inspection
provided also that the license shall issue in
| accordance with said sworn statement, not
outstanding the prospect tendency of
the rule, and the final ratification shall be
| made as ordered by the court.
| Section FL. Be it further enacted, that
if, any business shall be conducted without
a license in herein provided, the tax
collector shall through the attorney APP
pointed by the State for such pupose, on
motion in the proper courts provided in
the Constitution and which shall be without
deposit advance costs, take n rule on the
party 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 Il license; and in case,
said rule is made absolute the order therein
shall be considered judgment in favor of
the parish 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 as other judgements. Provided that
in addition to the commission allowed the
attorney, penalty of IS per cent on the
amount sued on, is hereby fixed and pro-
vided, which penalty shall be turned into
the general fund of the parish.