The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1908-12-12
ohoIfe. yinous or malt LIQUORS are sold

etc, shall be required to take out license
under this paragraph.
PROFESSIONAL AND PERSONAL OCCUPATION.
Paragraph 1S.-That for every fndividu-
al or company carrying on the profession
or business agency for steamboats,, dray
ing, trucking, keeping cabs, carriages,
hacks or horses to hire, undertakers, car
rers or lessees of toll bridges and ferries,
master builders, steYedore, bill posters
and tackers, contractors and mechanics
who employ assistance, the license shall be
graduated into three classes, as follows
First class-When the gross annual re
eefpts are $4,000 or more, the license shall
be $50.
Second class-When said receipts are
$4,000 or more and less than $4,000. the
license shall be $40,
Third class-When said receipts are less
than $1,000, the license shall be So,
Thai every individual or individuals car
rying on the business or profession Of at
torney at law, physician, editor, dentist,
ocuIist, photographer, jeweIer, and ali
other business not herein provided for
shall be graded the same as above set
FORTH but the licenses shall be one-half of
those established by this section; pro
vided, no license shall be issued hereunder
for less than $3.50.
That all travelling vendors of stoves,
lightning rods and clocks, shall pay Ii
use annually OF 500.
PISTOLS, RIFLES AND CARTRIDGES
Paragraph f4.-That every wholesale
dealer in pistols or pistol cartridges rifles
or rifle cartridges, blank pistols and blank
pistol cartridges in this parish shall pay an
annual license tax on said business gradu-
ated as follows
First class-When gross sales are S1O.-
than so, 000 the license shall be $40.
Second class-When gross sales are less
than $4,000, the license shall be $35.
Provided no dealer shall be deemed a
wholesale dealer. unless he or they sell to
Section BE it ordained, etc. That
every retail dealer in pistols or pistol
cartridges, rifles or rifle cartridges, blank
pistols or blank pistol cartridges, in this
parish shall pay an annual license tax on
said business graduated as follows:
First cIass-When gross sales are $4,000
or more, the license shall be $500
Second class--When gross sales are less
than $4,000 and more than $2500, the
license shall be $3.50.
Third class-When gross sales are less
than $500, the license shall be $100.
Said licenses shall be collected by the
tax collector of the state in the same manner
and at the syn1e time as ar collected other IL
| cense taxes.
Be it further ordained, etc, That whose
ever shall sell at wholesale or retail. pis-
tots, pistol cartridges, rifles or rifle car
tridges without first obtaining the license
herein provided for, or without first OBJ
| tanning the license which may be imposed
by this ordinance for the sale of pistols
pistol cartridges, rifles, rifle cartridges
blank pistols and blank pistol cartridges,
shall be guilty OF misdemeanor, and upon
fifty dollars or imprisoned for not more
than sixty days, or both, at the discretion
| of the court.
MISCELLANEOUS PROVISIONS.
Section Be it further ordained, etc.
| That when any two or more kinds of bust
ness are combined, except as herein ex-
pressiy provided for, there shall be a sepa-
| rate license required for each kind of bust
| ness.
Section 4.-Tnat the annual receipts,
capital, sales and premiums in this orti-
| those for the year for which the license is
granted; the standard for their estimation
shall be prima facie those of the preceding
year. If the business has been conducted
previously by the same parties or by par
ties to whom they claim to be successors
Ii the firm or company be new, the
amount of gross sales for the first two
months shall be considered the basis and
2six times that amount shall be estimated as
the annual receipts of such business; pro-
Vided, that any person commencing bust
| ness after the first day Of July, peddlers
and retail liquor dealers excepted shall
pay one-half of the above rates.
Section 5-That the business of the pre-
vfous year, as also the active condition and
| results of business of the current year for
new firms, associations or corporations,
| for the purpose of calculating licenses,
shall be ascertained on the sworn state
| ment of the person or persons in interest
| his or their duly authorized agents or
officer, made before the tax collector or
| his deputy: provided, that If the tax col
iectof be not satisfied with said sworn
statement, he shall traverse same by a
| rule taken in the proper court which rule
shall be tried summarily. whether an an
| swer be thereto filed or not. On the trial
Of said rule the books and written entries
| and memoranda Of said person or 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 or the
| court may appoint provided, that this in
| speetion shall not be construed as emitting
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 the sworn statement,
| notwithstanding the prospect or tendency
| of the rule, and the final reetifcation
shan be made as ordered by the court.
Section 6.--Be it further ordained etc.
That if any business shall be conducted
without a license in cases herein provided,
! the officer whose duty it is to issue Ii
censes shall, through the attorney for the
police jury on motion in the proper
| court as provided in the constitution, take
a rule on the party or parties doing such
| business, to show cause, on the fifth day,
thereof, which may be tried out of term
time and in chambers, and shall always be
tried by preference, why said party or par
| ties should not pay the amount of the
license claimed and penalties. or be or
derGd to cease from further pursuit of said
business until after having obtained a
| license; and in case such rule is made alb
S0lute, the order thereon granted shall be
considered Judgment in favor of the
parish for the amount decreed to be due by
| the defendant for license and penalty and
costs heretofore and hereinafter provided
| for, and shall be executed in the same
manner as other judgments, and every yio-
latl9a OF the order Of the court shall be
nonSqered as contempt thereof, and be
1t is hereby expressly provided that each
person, association Of persons, business
fTm or corporation, required to take out
q license under this ordinance, shall be re-
CURED to post the same ia a cOnsDipu0lis