The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1908-01-18
Paragraph 13.-That for every indtvit

and fuckers. contractors and mechanics i
WAC employ assistance, the license shau pe
graduated into three classes, as follows
First cIass-WheR the gross. annual re,
ceipts are $50G0 or more, the license shali
Second class-When said receipts are
$4,000 or more ard less Ihan Soooe, LILY |
license shall be sic.
Third elass-When said receipts are less
than $1,000, the license shall be So.
That every individual or indlYlduais car
torney at law, physician, editor, dentist;
oeuIist photographer, jeWeler, and all
other business not herein PROVIDED TOT,
shall be graded the same as ABOVE ser
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, snail pay
license annually of 500.
PISTOLS, RIFLES AND CARTRIDGES.
Paragraph 14.-That every wholesale
dealer in pistols or pistol carriages, Fltes
pistol cartridges in this parish shall pay an
annual license tax on said business gfada-
ated as follows: 90
First class-When gross sales are Slo,
600 or more. the license shall be $50,
Second cIass-When gross sales are less
than $4,000 the license shall be s25. ,.a
Provided, no dealer snail De aeeneu
wholesale dealer, unless he OF tneS SCH ~
Section BE it ordained. etc, That
every retail dealer in pistols or pist2i
cartridges, rifles or rife cartridges, pla ar,
pistols or blank pistol cartridges, IN TINS
parish shall pay an annual license tax on
SAID business graduated as fellows
First class-When gross sales are 10000
or more the license shall be $500
Second class-When gross sales are less
than 5000 and more than $500, the
license shall be $3.50.
Third class-When gross sales are less
Ian S250O the license shall be SI0o
Said licenses shall be collected by the
tax collector of the state in the same manner
and at the same time as are collected oeher
license taxes. ,,o.a
eyer shall sell at wholesale or retail, plS
tolls. pistol cartridges, rites or = flhe car
tridges without first obtaining the Incense
herein provided for. or without nrst Oh,
tanning the license which may be imposed
nv fhis ordinance for the sale of pistols,
nistol cartridges. rifles, rifle cartridges,
blank pistols and blank pistol cartridges;
! snail be guilty of a mfsdemeanor, ana
! upon conviction, shall be fined not less
| than fifty dollars, or imprisoned for not
more than sixty days, or both, at the DIS
| erection 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 hefeln eA-
| pressly provided for, there sinai! be sepa-
rate license required for each kind OF busl-
Eection 4-That the annual receipts
/ capital sales and premiums in this ofdl-
! nance referred to as a basis or Incense, are
| 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.
If the firm or company be new, the
! amount of gross sales for the hfst two
| months shall be considered the basis, ane
= hot mt Eh estimated
| the annual receipts of such business pro
Yided that any person commencing Dusl
ness after the first day of July, peddler
and retail liquor dealers exec. excepted shai
Section 5.-That the business OF the pre-
vious year, as also the active condition ant
results Of business of the current year TO
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
| officer made before the town collector o
his deputy; provided, that if the tax col
| lector be not satisfied with said sWofl
: statement, he shall traverse same by
rule taken in the proper court, which rul
| shall be tried summarily, whether an an
sWer be thereto filed or not On the tfta
Of said rule the books and written entire
| and memoranda Of said person or persons
firms, companies, corporations, or parties
shall be brought into court and subJecte
to the inspection and examination OF tn
court, the officer who took the rule an
such experts as he may employ or tn
court may appoint: provided, that this II
spection shall not be construed as entitlin
the defendant to introduce in evidence sal
books and documents any more than h
would have been without such inspection
2 provided, also, that the license shall issu
in accordance with the sworn statement
notwithstanding the prospect or pendenc
2 of the rule and the final rectifcatio
shall be made as ordered by the court.
| II De- r fJ,a. .daiT1 of
That if any business shall be conducte
without q. license in cases herein provided
the officer whose duty it is to issue
: eenses shall. through the attorney for tn
| police jury on motion in the prope
court as provided in the constitution, tax
a rule on the party or parties doing sue
business, to show cause, on the fifth da,
exclusive of holidays, after the seryit
thereof, which may be tried out of teri
time and in chambers, and shall always /
tried by preference, why said party or pa
ties should not pay the amount OF tn
: license claimed and penalties or be o.
: dered to cease from further pursuit of sal
business until after having obtained
| license: and in case such rule is made al
$ soute, the order thereon granted shall
e considered a Judgment in favor OF ii
: parish for the amount decreed to be due
: the defendant for license and penalty an
: costs heretofore and hereinafter provide
for, and shall be executed in the SAN
q | manner as other judgments, and every VII
i latien of the order of the court shall
considered as a contempt thereof and /
q punished according to law.
n 1t is hereby expressly provided that eac
person, association of persons, bushes
4 firm or corporation, required to take OIL
q | a license under this ordinance, shall be +
| CURED to post the same in a conspfeuol
place in his or their place of business, III
:, ! der a penalty of not less than ten nt
! more than one hundred dollars, recoVe
n able by the town collector before any coul
:, of competent Jurisdiction and it shall
the duty of the tax COLLECTOR to visit
y person or by deputies the several places
d | business herein mentioned and ascertai
a that the provisions of this section al
s strictly carried out.
y That the only legal evidence that a liceni
t has been paid shall be the appropriate for
/ | of license issued by the parish treasure
and no receipt issued BY n tax &c eoeet
e and this clause shall be construed to pr
e vent the tax collector from issuing a
), ceipt in lieu of the appropriate form
]. any person, association of persons bus
ness firm or corporation.
IS Section 8.-Be it further ordained, ett
:, That the tax collector shall prepare al
:, keep a book in which he shall record
g fle these statements made under oath
o all persons, association of persons, bus
I. ness firms or corporations who may app
e for license to pursue any trade, profe
d sion, vocation, calling or business und
this ordinance.
II Section Be it further ordained, eft
That the tax collector is hereby requir
e to keep a license register, in which he she
e enter the names of all persons, associ
tion of persons, business firms or corpor
is lions with the trade, profession, yocatio
calling or business pursued. the class al
d graduation Of the same, the amount
r license thereon, and the date of the CT
D. lection or payment thereof, Prior to t
r annual meeting of the police jury sa
> collector shall make out and forward
. the parish treasurer full and compile
transcript Of the said license register,