The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1908-12-12
lions pursuing any trade. profession,

vocation, calling or business, except
those who are expressly exempt from
such tax by the state constitution.
Section BE it ordained by the police
jury of the parish of Ascension, That
there is hereby levied an annual parish II
cense tax for said parish for the year 1909
and each subsequent year upon each per
son, association of persons and corpora
ton pursuing any trade, profession, voca-
ton, calling or business in said parish OF
Ascension except those who are ex
pressIy exempt from such tax by the State
constitution
Section BE it further ordained, That
on the second day of January, 1909, ana
each subsequent year. the parish tag coll
Iector shall begin to collect and shall col
Iect as fast as possible from each of the
persons, association of persons and corpora
tions pursuing in the year 1909 and each
subsequent year. within said parish any
trade, profession vocation, calling or Dusl-
ness, a parish license tax as hereinafter
graduated ~ parish Licenses + snail be DUE af
January, 1909, and each subsequent year,
and all unpaid licenses shall become deifn-
quent on that date, and all persons, etc,
who commence business after that date
shall become delinquent unless the parish
license is paid within ten days.
MANUFACTURERS.
Paragraph l-That for carrying on each
business of manufacturing not expressly
exempted by the constitution, the license
shall be based on gross annual receipts
of such business, as follows:
$4,000 or more, the license shall be $50.
Second class-When said receipts are
$4,000 or more and less than S5O,000, the
license shall be $50.
$4,000 or more and less than $4,000, the
license shall be $50.
Fourth class-When said receipts are
$4,000 or more and less than S3O,U00, the
license shall be $40.
Fifth class-When said receipts are less
than $25, 1000, the license shall be SO.
Provided, nothing herein shall be con
strued TO apply to the business of grind
ing meal ginning cotton or making sugar,
by any farmer or planter.
BANKING HOUSES OR AGENCIES.
Paragraph 2.-That for each business of
carrying on bank, banking company
association, corporation or agency, the
license shall be based on the declared or
nominal capital and surplus, whether said
capital is owned or in use, or on deposit
in the parish or elsewhere, as follows:
First class-When said capital and sur
plus is 100000 or more, the license shall
be 500.
surplus is $4,000 or more and less than
100000, the license shall be $75.
Third ciass-When said capital and
surplus is less than $4,000, the license
The declared or nominal capital and
surplus as provided in this paragraph shall
be ascertained and based upon the annual
statement made in pursuance OF existing
laws.
FAcroRAGE, COMMISSION AND BROKERAGE.
Paragraph 3.-That for carrying on the
business pursuits known as cotton factor
age and commission business, sugar factor
age, grain and produce commission houses,
or any other factorage or commission bust
ness, brokerage in money, stocks, bonds,
real estate, produce, sugar, cotton or any
other brokerage business, whether buying
or selling for actual spot or future deliy-
cry, where the intention of the parties is
to make an honest and bona tlde delivery,
the license shall be based on the gross an
nual commissions and brokerage on sales
and purchases, as follows:
First class-When the gross annual COM
missions exceed $4,000, the license shall
be $50.
Second class-When the gross annual
commissions are $4,000 or less, the license
shall be S25.
SELLING AT WHOLESALE AND RETAIL
Paragraph 4-That for every wholesale
mercantile business whether as principal,
agent on commission, by auction, repre-
senting foreign merchants or otherwise,
the license shall be based on the gross
amount of sales, as follows
First class-When gross sales are $780,
009 or. more, the license shall be $3.50.
$3.50, 900 or more and less than $500, 900,
the license shall be 500.
Third class-When gross sales are less
than $250,000, the license shall be $50.
No person or persons shall be deemed
wholesale dealers unless he or they sell by
the original or unbroken package or bar
rel only. or tie dealers for resale If they
sell in less quantities than original and
unbroken packages, or barrels, they shall
be considered retail dealers and pay license
as such.
Paragraph 5-That for every business
of selling at retail, whether as principal
agent or on commission, or otherwise, the
license shall be based on the gross annual
amount of sales. as follows:
First ciass-When gross sales are $780,
GOO or more, the license shall be $50
Sarpni pfaSS-WhpD G1lnS are
100000 or more and under 100000,
the license shall be So
Third class-When gross sales are $780,
600 or more and under 100000, the
license shall be $35.
Fourth eIass-When gross sales are $780,
GOO or more and under $4,000, the Ii
cense shall be $50,
Fifth class-When gross sales are S20,-
900 or more and under $4,000, the Ii
cenSe shall be $50.
Sixth class-When gross sales are $155,-
600 or more and under SIC, 900, the
license shall be $40.
Seventh c1ass-When gross sales are
$4,000 or more and under $4,000, the
license shall be So.
Eighth class--When gross sales are I'M
der $4,000, the license shall be SIS.
Provided, that if any distilled, yinous,
malt or other kind of mixed liquors be
sold in connection with the business of
retail merchant, grocer, restaurant, oyster
house, confectionery or druggist, in less
quantities than five gallons, the license for
such additional business shall be as pro-
vided for in Paragraph Ii of this ordi-
nance provided further, that no license
shah issue to sell liquors in less quantities
than five gallons for less than $500.
Provided, further, that if drug. stores,
soda fountains or other aerated water
dealers offer for sale in connection with
such waters any yinous, spurious or alco-
holic liquors, such drug stores, soda
water fountains or dealers shall be re-
aufred to take out license as retail liquor
dealers, as provided in Paragraph IL of
this ordinance.
INSURANCE.
Paragraph 6-That each and every in
surance company, society, association, cor
poration or other organization or fifm, or
individual, doing and conducting an insur-
ance business of any kind, life, fire, ma
whether said company, society, association,
corporation, or other organization or firm,
or individual, is located or domiciled here
or operating here through branch de-
partment, resident board, local office, firm,
company, corporation or agency of any
distinct license on said business for each
company represented. and said license shall
he based on the gross annual amount OF
premiums on all risks located within the
town, as follows:
First class-When said premiums are
Second ciass-When said premiums are
less than $4,000 or more and less than
spa A00 the license shall be $40
Third cIass-When said premiums are
less than $4,000, the license shall be SIS.
That each and every fire, marine and
river insurance guarantee, surety or in
demnity company, society, association,
corporation, or other organization or firm,
or Individual. doing or conducting fire.
marine or river guarantee, surety or ill.,