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

firms and corporation, pursuing any trade,
profession vacations of calling or business,
subject to licenses under article 22O of the
constitution.
Section 2. BE it enacted, ETC., that op
the second day of Jar, y. ID. 1900 and
each subsequent year, The sheriff and tax
collector shall begin tn collect and shall col
lect as fast possible from each of the per-
sons business firm, associations of persons,
and corporations, pursuing within this par
ish any trade, profession, vocation, calling
or business a license tax hereinafter gra:lu
| ated. All licenses shall be due and collect.
able during the first month IF each
year and all unpaid licenses shall become
delinquent on the first day of Feb. of each
after that date shall become delinquent UNI
less the license is paid Within ten 10Y days.
Section 3. Be it further enacted. etc.,
that the annual license for all kinds of bust
ness hereinafter named except as afterward
provided, shall be graduated in classes.
MANUFACTURr.
That for carrying on each business of
article z2o of the constitution, the license
shall be based on the gross annual receipts
OF said business. follow:
Class 1. When the said receipts
SIS 900 more and less than $4,000 the
| license shall be $3.50.
Class e. When the said receipts are less
than $4,000 the license shall be SIS.
BANKING.
nat IOr caCn BUSINESS VI carrying On
bank, banking company. association, cor
poration or agency they shall be based on
the declared or nominal capital and surplus,
as follow:
Glass 1. When the said declared or NOM
inal capital and surplus is 500, 900 or more
and less than $500 900 the license shall be
$I5o.
Glass 2. When the said declared nom
inal capital and surplus is $4,000 more
and under 500, 900 the license shall be $75.
Class 3. When the said declared or no.
minal capital or surplus is $4,000 or less,
| the license shall be $50.
The declared nominal capital and sur
plus, provided in this section, shall be as
certained and based upon the annual state
ment made in pursuance of existing laws.
MERCANTILE BUSINESS.
Section q. BE it further ordained, that
for every wholesale mercantile business,
whether as principal, agent or commission,
by auction, representing foreign merchants
or otherwise, the license shall be based~on
the gross annual amounts of sale follows:
Class I. When the gross sales are $3.50
ooo and not more than $500, 900, the license
shall be 500.
Class T.. When the gross sale $780,
600 or less, the license shall be $50.
Provided, that no person or persons sha ii
be deemed wholesale dealers unless he or
they sell by the org inal or unbroken pack
ages or barrel only; and provided further.
that no person persons shall be deemed
Wholesale dealers unless he or they sell to
dealers for resale. If they sell in less guam
| titles than original and unbroken packages,
or barrels, they shall be considered retail
dealers, and pay license as such. That for
| every business of selling at retail whether as
principal, agent or commission, or otherwise,
the license shall be based the gross an
nual amount of sales, as follows:
Class 1. When the gross sales $40,
| 900 more and under $4,000, the licence
shall be $40.
Class 2. When the gross sales $780,
900 or more and less than $4,000, the Ii
cense shall be $50.
Class ;. When the gross sales of 1885,;
| 900 or more and less thar 10000, the Ii
cense shall be S25.
Glass 4. When the gross sale s2o,-
600 or more and less than $4,000, the IL
cense shall be $40.
| Class S. When the gross sales SIS
| 600 or more and less than $4,000, the Ii
cense shall he SIS.
Glass 8. When the gross sales are less
| than 81 900, and more than $780, coo, the
| license shall be $40.
| Glass 7. When the gross sales are $4,000
or less, the license shall be S.
Provided, that if any distilled vinous, malt
| or other kind of mixed liquors be sold in
| connection with the business of retail mer-
| chant grocer, oyster house, confectionery,
or in less quantities than five gallons, the
| license for such additional business shall be
| rs hereinafter provided for, provided further,
| that license shall issue sell liquors in
| less quantities than five gallons, for less than
$500.
| Provided, that retail drugstores owned
| or controlled and managed by regularly
| licensed graduate of pharmacy, and selling
| vinouS spirtuouS or alcoholic liquors in less
| quantities than one quart. as drug or medl
| cine only, shall pay the license mentioned in
| this section and shall not be required to pro-
| cure the license required for saloons. etc.
| under this act, retail liquor dealers.
Provided further that if drugstores. soda
| fountains, other aeriated water dealers
I offer for sale in connection, with such water
| ~1~ l.-1:-
| such drugstores, soda fountains, or dealers
shall be required to take out license re-
| tail liquor dealers as saloons, barroms, etc.
| as provided in section of this act.
| Provided further, that farmers planters
| having stores situated on their farms Oh
| plantations, and selling advancing sup
| plies, to their employees exclusively shall
| not be classed merchants, shall they
| be required, take out license under this
| act.
| Section s. Be it further enacted, that fol
| carryingon each business of gas light, cleo
| trio light, waterworks, shoot the -chutes
miniature railroad, saw mills, employing ter
or more hands, telephoning, Including loca
and district telegraph) telephoning express
company, cotton compress Or ginnery, cot tor
pickery, slaughter house, distillery and recti
flying alcoholic, malt liquors, brewing ale
turing tobacco, cigars, cigarettes, refinery
sugar or molasses or either of them, manu-
featuring cotton seed oil, oil cake cotton
seed meal, that license shall be based tn
gross annual receipts, of each person asso
citation of persons, business firm or corpora
ton engaged in said business, follows:
| Provided that this section shall not appl,