The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1901-12-21

not. For every trading stamp company is
suing stamps to merchants, and all other
dealers of every kind whatsoever, where the
gross annual receipts are less than $1,000 the
license shall be SI2S and when the gross re-
ceipts are above $1,000 the license shall he
$3.50.
for carrying on the business pursuits known
as real estate agent the license shall be S.
per annum.
Section ID. Be it enacted that for every
| lumber yard, whose gross sales are $4,000
| less the license shall be SO, and when the
gross sales exceed $4,000 the license shall be
$40.
| Section IS. BE il enacted, that for every
sewing machine agent or agency, fruit stand,
soda stand, horse and mule trader, cigar and
| tobacco stand, wood and coal yards, grist
! mills the license shall be $.
Section 10. BE it enacted that when any
| two or more kinds of business are combined
except as herein expressly provided for there
! shall be a separate license required for each
kind of business.
For each dealer in pistols an annual Ii
cense of $50 is hereby imposed.
For each vendor of milk, annual Ii
cense of S. is imposed.
For each butcher vendor of fresh meat
| an annual license of SO is imposed.
Farmers selling their own vegetable pro-
duce shall pay no license.
Section ~. Be it enacted, etc, that an
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 |
Sranted, the standard Tor their estimation |
shall be prIma facie of the preceding year of |
the business that has been conducted pre-
viously by the same party or parties TO whom |
they claim to be successors. If the firm 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 busi-
ness after the first day of July shall pay one
half of the above rates except herein
above PROV ded.
Section IS. Be it enacted, ETC., that the
busine SIS of the previous year, also the
actual condition ana results of the business
of the current, for the new FIRMS, associations
Or corporations for the purposes of calcua-
ting licenses shall be ascertainei by the
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 if
the tax collector be not satisfied with the
said sworn statement he shall traverse the
same by a rule, taken in proper court. On
trial said rule the books and written
tries, and memoranda of said persons
persons, firms, companies, corporations or
parties, shall be brought into court, and
subjected to the inspection and examination
of the court, the officer who took the rule,
and such experts as he may employ the
ton shall not be construed as entailng the
defendant to introduce in evidence said
books and documents any more than he
would have been without such Inspection;
accordance with said sworn statement, not 5
the prospect or tendency of s
the rule, and the final ratification shall be
made ordered by the court.
Section 70. 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 S
pointed by the Council for such purpose, on !
motion in the proper courts as provided in
the Constitution and which shall be without
q
party Or parties, doing such business to show
cause 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 l
from further pursuit of said business, until t
after having obtained a license; and in case, ,
said rule made absolute the order therein
shall be considered judgment in favor of the |
for the amount decreed to be due, I
by defendant for license, and penalty and
costs, heretofore and hereinafter provided r
for, and shall be executed IN the same man ,
ner other JUG gments. Provided that in
addition to the commission allowed the l
penalty of IS per cent on the f
amount sued on is hereby fixed and pro- | G
vided, which penalty shall be turned into ,
the general fund of the corporation.
1t is hereby expressly provided that each 9
person. association of persons, business firms I
or corporations, required to take out 4 Ii !
cense under this ordinance shall be required
to post the same IN a conspicuous place in .
his their place of business under penalty T
coverable by the collector before any r
Of competent jurisdiction and it shall be the
duty of the collector, to visit in person
Or by deputies the several places of business !
herein mentioned and ascertain that the pro- f
visions of this section strictly carried 6
out
Section 20. Be it further enacted that
he only legal evidence that license has
been paid shall be the appropriate form of Ii
cense adopted by the Council and no receipts IL
ssued by the tax collector in place of the $
license itself shall be valid and this clause
shall be construed to prevent the tax col
ector from issuing receipt in lieu of the n
appropriate form to any person association c
IF persons business corporation; provided c
hat nothing herein contained shall be con-
;trued as TO exclude oral evidence of lost s
destroyed licenses. +
Section Be it further enacted that
he tax-coliector shall prepare and keep r.
book in which he snail record file the p
statements made under oath of all persons, !.
of persons, business firms
corporations who may apply for license to
pursue any trade, profession, vocation, call +
ng or business under this act.
Section ~. Be 1t further enacted that
he tax-ccllector is hereby empowered and il
equired to administer oath to any person. ,
president proper officer agent )
applying for license under this a
,ct, and any tax collector or ex-ofhcio tax
collector who shall sign any jurar or certify
o the correctness of any oath without ad h
the oath in person to the appli
.anf shall he deemed guilty of n miSdemean.