The weekly Iberian. (New Iberia, La.) 1894-1946, 1900-05-12
Of the Parish of Iberia, between the


collected in the calendar year OF 1875
and in each subsequent calendar year
! by the tax collector of the Parish OF
Iberia, and shall be paid on or before
the thirty first (3I) day Of December
in each respective year to said tax
collector; and whosoever shall refuse,
neglect or fail to pay the said pei
Capita tax on or before the thirty
first (3I) day of December of each
year, shall, be guilty ola m1sdemean'
or and subject himself to criminal
prosecution in the courts OF this
Safe and under the laws governing
criminal prosecutions and trials. and
upon trial and conviction before =
court of competent jurisdiction be
sentenced to pay fine of not less than
Five Dollars is OO) nor more than
Twenty Dollars ($2O.OO) 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 it shall be the duty of tho
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 be
known as the "road and bridge per
capita tax book, the names of every
able-bodied male inhab1tant of the
Parish of Iberia, between the ages Of
eighteen( 49, and tifty-five (55) wears,
liable to the said annual per capita
tax as provided for in sec. 8 of this
ordinance, and he shall as soon as
completed turn it over to the tax col
lector of the Parish Of Iberia, and he
shall receive the same ices as now
fxed 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,
etc., That on the second (2) day of
January of each year, the tax collec-
tor shall deliver to the Police Jury 4
complete and correct list Of all til
delinquent per capita tax payers. aud
the President of the Police Jury shall
take the proper steps towards having
said de1inquents arrested and prose-
cuted for the violation of this ordin
ance as provided in Section of this
ordinance.
Section 2. Be it further ordained,
ETC., That there is hereby levied ap
annual license tax for the year 1899,
and each vehicle and bicycle in the
Parish, graded as follows to-wit:
Upon each jumper and sulky, wen
ty five cents.
Upon each two wheeled buggy and
chaise, thirty five cents.
Upon each four-wheelcd buggy,
phaeton, carioIe or carry-al ldog cart,
and cabriolet, fifty cents.
Upon each barouche, hack, surry
landau, and omnibus or bus. seventy
five cents.
Upon each one horse cart. twenty
FIVE cents.
Upon each dray and two horse cart
fifty cents.
Upon each plantation cart and wag-
on. fifty cents.
Upon each reddling cart, one horse
seventy FIVE cents.
Upon each peddling cart two horse,
one dollar.
Upon each bicycle. twenty five cents.
Upon ali other two-whee1ed vehicles
not especially mentioned herein,
each twenty five cents.
Upon all other four-wheeled vehi-
cles not especially mentioned herein
each fifty cents.
Section s. Be it further ordained, etc
That on the second day of January
1899. and each subsequent year the
tax collector of the Parish Of Iberia
shalt begin to collect and shall collect
as fast as possible from each and every
person or persons, business firms or
in the Parish oil Iberia.
ewning and possessing any Of said
vehicles graded in Sec. 7 Of this or
dinance, the said license tax, which
said license shall be due and collecta-
BILE during the first two months of
each year, and all un aid licenses
shall become delinquent on the first
day OF March of each year, ard all
persons who acquire any of the above
vehicles and bicycle, named in said
Sec. =. after that date shall become
delinquent unless the license is paid
within ten days.
Section 8. Belt further ordained,
ETC., That any person or persons, re-
luirsd to take out Z license under !
his ordinance upon the vehicles and |
BICYCLES mentioned in Sec. Z Of this
ordnance, who shall fail Or neglect
u take out said license shall be liza