The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1908-12-05

doing the business harein named vhaae al
eobolic, yinous or malt liquors are sold
Druggists, etc. selling soda water, mead
etc, shall be required to take out license
under this paragraph.
PROFESSIONAL AND PERSONAL OCCUPATION.
Paragraph 13-That for every indiyidu-
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
riers or Iessees of toll bridges and ferries,
master builders, stevedore, bill posters
and taekers, 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.
$4,000 or more and less than $1,000, the
license shall be SO.
Third cIass-When said receipts are less
than $1,000. the license shall be IS.
That every individual or individuals car
rying on the business or profession of at
torney at law, physician, editor, dentist.
oculist, photographer, jeweler, and all
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-
yided, no license shall be issued hereunder
for less than soc
That al travelling vendors of stoves,
lightning rods and clocks, shall pay Il
eense annually of 500.
Paragraph 14.-That every wholesale
dealer in pistols or pistol cartridges, rifles
or rife 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-Nhen gross sales are S1e,-
than $4,000, the license shall be SIC;
Second claSS-When gross sales are less
i than $4,000, the license shall be $35.
I Provided, no dealer shall be deemed q
/ wholesale dealer, unless he or they sell to
dealers for resale,
Section BE it ordained. etc, That
every retail dealer III 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 5000.
Second class-When gross sales are less
| than 5000 and more than S2500, the
| license shall be $50.
Third class-When gross sales are less
than S2500, the license shall be 800.
| Said licenses shall be collected by the
/ tax collector of the state in the same manner
and at the syIne time as ar collected other il
/ cense taxes.
| ayer shall sell at wholesale or retail, pis-
| t6Is. pistol cartridges, rifles or rife car
| ridges without first obtaining the license
herein provided for, or without first OBJ
| Fainino Tbp license which NAV he innosed
/ by this ordinance for the sale of pistols
pistol cartridges, rifles, rifle cartridges
| blank pistols and blank pistol cartridges
shall be guilty of a misdemeanor, and upon
| conviction shall be fined not less thar
| ifty 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
| rate license required for each kind of bust
| ness
Section 4-That the annual receipts
| capital, sales and premiums in this oFdi
nance referred to as a basis Of license, ar
| those for the year for which the license il
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, tn
amount of gross sales for the first twt
9months shall be considered the basis. ant
six times that amount shall be estimated a
the annual receipts of such business; pro
yfded that any person commencing bust
ness after the first day Of July, peddier
| and retail liquor dealers excepted, shat
| pay 0ne-half of the above rates.
Section 5.-That the business of the pre-
| vieus year. as also the active condition AM
| new firms, associations or corporations
for the purpose of calculating licenses
| snail be ascertained on the sworn state
ment Of the person or persons in interest
officer, made before the tax collector o
his deputy: provided, that if the tax col
leetor be not satisfied with said sworl
statement, he shall traverse same by
rule taken in the proper court, which ru
shall be tried summarily, whether an an
| sWer be thereto filed or not. On the tfia
Of said rule the books and written entrie
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 TIL
| court, the officer who took the rule ant
such experts as he may employ or til
I court may appoint: provided, that this in
/ spection shall not be construed as entitlin.
| the defendant to introduce in evidence sail
books and documents any more than b
| would have been without such inspection
/ provided, also, that the license shall issu
in accordance with the sworn statement
notwithstanding the prospect or pendenc,
| Of the rule, and the final rectiieatiol
shall be made as ordered by the court
Section 6-Be it further ordained, etc.
That IL any business shall be eonductet
| without license in cases herein provided
| the officer whose duty it is to issue Ii
/ eenses Shall, through the attorney for tn
police jury on motion in tie prone
court as provided in the constitution, tab
rule on the party or parties doing sucl
| business, to show cause, on the fifth day
exclusive of holidays, after the seryic
| thereof, which Eay be tried out of tern
| time and in chambers, and snail always b.
| tried by preference. why said party or par
| ties should not pay the amount of tn
| license claimed and penalties, or be or
| dered 10 cease from further pursuit of sait
| business unth after having obtained
|. license; aud in case such rule is made alb
| selute, the order thereon granted shall bt
| considered a judgment in favor of The
| parish for the amount decreed to be dine b7
| the defendant fer license and penalty an(
| costs heretofore and hereinafter provided
| for, and shall be executed in the SaElt
manner as other judgments, and every VIC
| tation OF the order of the court shall be
/ considered as q c0HtemDf thereof and M