The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1902-12-13

viously by the same party or pr rites to whom
they claim ~ be successors. If the firm
company he new, gross sales for the first
two months shall be considered the basis,
and six times that amount shall be estimated
the annual receipts of such business.
Provided that any person commencing bust
ness after the first day of July shall pay one
half of the above rates except as herein
above provided.
Section IS. Be it enacted, etc, that the
business of the previous year, also the
actual condition and results of the business
of the current, for the new firms, associations
or corporations for the purposes of calcula-
ting licenses shall be ascertained by the tax
collector in the sworn statement of the per-
son, persons in interest, his their duly
authorized agent 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
saIne by rule, taken in proper court. On
trial of said rule the books and written en-
tries, and memoranda of said person or
persons, firms, companies, corporations
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 he may employ the
court may appoint, provided that this inspec-
ton shall not be construed as entailing the
defendant to introduce in evidence said
books and documents any more than he
would have been without such inspection;
provided also that the license shall issue in
accordance with said sworn statement, not
withstanding the prospect tendency of
the rule, and the final ratification shall be
made as ordered by the court.
Section 10. Be it further enacted, that
if any business shall be conducted without
license in case herein provided, the tax
collector shall through the attorney APP
pointed by the Council for such purpose, on
motion in the proper courts as provided in
the Constitution and which shall be without
deposit or advance costs, take Il rule on the
party or 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 a license; and in case,
said rule is made absolute the order therein
shall be considered a judgment in favor OF the
corporation for the amount decreed to be due.
10y defendant for license. and penalty and
costs, heretofore and hereinafter provided
for, and shall be executed IN the same man
other judgments. Provided that in
addition to the commission allowed the
attorney, penalty of IS per cent on the
amount sued is hereby fixed and pro-
vided, which penalty shall be turned into
the general fund Of the corporation.
1t is hereby exp, essly provided that each
person, association of persons, business firms
or corporation, required to take out Ii
cense under this ordinance shall be required
to post the same in a CONSPICUOUS place in
his or their place of business under penalty
of not less than $40 nor more than 500 re-
coverable by the collector before any court
OF competent jurisdiction and it shall be the
duty of the tax collector, to visit in person
Or by deputies the several places of business
herein mentioned and ascertain that the pro-
visions of this section are strictly carried out
Section 20. Be it further enacted that
the only legal evidence that license has
been paid shall be the appropriate form of Ii
cense adopted by the Council and no receipts
issued by the collector in place of the
license itself shall be valid and this clause
shall be construed to prevent the tax col
lector from issuing a receipt in lieu of the
appropriate form to any person association
of persons or business corporation; provided
that nothing herein contained shall be con-
strued as to exclude oral evidence of lost or
destroyed licenses
Section FL. Be it further enacted that
the tax-collec,or shall prepare and keep
book in which he shall record file the
statements made under oath of all persons,
associations of persons, business firms or
corporations who may apply for license to
pursue any trade, profession, vocation, cali
ing or business under this act.
Section 22. Be it further enacted that
the collector is hereby empowered and
required to administer oath to any person,
president proper officer or agent applying
for Incense under this act, and any taN-col-
lector or ex-officio tax collector who shall
sign any jurat or certify to the correctness
of any oath without administering the oath
in person to the applicant shall be deemed
guilty of a msdemeanor, and on conviction
be dealt with IN accordance with existing
laws relative to dismissal from Office of
such officer or officers, and in addition to
which they shall be subject 10 fine of not
less than 500 more than $1,000. That
when the oath is taken before the collector
no charge shall be made for the same. Any
false swearing to the gross receipts of