The Opelousas courier., 1908-01-04
[oFFICIALl
PROCEEDINGS OF THE BOARD OF
ALDERMEN OF THE CITY
= OF OPELOUSAS

:, date, pursuant to adjournment. Present: b
A. Littell, Mayor, presiding; Aldermen Lewis
Lawler and Evans. Quorum present.
Mr.. Evans offers the following ordinance, ane
after the same had been read section ny SET
ton. was seconded by MIR Lawler and adopted
to-wit:
AN ORDNANCE
To levy, collect and enforce payment OF al
annual license tax upon all persons, asst,
citation of persaDS, or business fr!1s ant
corporations, pursuing any trade, protes
sion, vocation, calling OF business, excepi
those who are expressly excepted IRON
such license tax by Article 229 of the Con
s%titution of the State OF louisiana; ana pre-
scribIng the mode and inethod IN winch
certain persons subject To license shaiI
make report .: their business.
Section l.. Be it ordained by the Mayor and
Board of Aldermen of the sity uf Opel"usas,
La, that there is hereby levied al annual IL
cense tax for the year A. ID. 1903. and for each
subsequently year, upon each person, associa'
ton of persons, or business firms and corpora
lions, pursuing any trade. professions; voca-
ton, calling or business subject to licenses un-
der Article 229 of the Constitution of the State
of Louisiana.
Section Q. Be it further ordained, ETC.. that
OF the second day OF January A. D.. 1908, and
each subsequent year, the tax collector or the
City of Opelousas, La shall begin to collect
and shall collect rs fast rs possible from each
of the persons or business firms, associations
Of persons and corporations pursuing within
he corporate limits of this city any trade,
profession, vocation. calling or business. u Ii
crpse lax IA hereinafter graduated. All licenses
shall be- due and c0liectible during the first
eenses shall become delinquent on the first
day of March OF each year, and all firms who
shall commence business after that date shall
become delinquent unless the license is paid
within ten days.
Section 8. Be it further ordained, etc, that
the annual license for all kinds of business
hereinafter named, except as afterward pro
yided, shall be graduated as follows:
MANUFACTURES.
Paragraph /. That for carrying on each bust
ness of manufacturing subject to license under
Article 229 of the Constitution OF Louisiana, the
license shall be based on gross annual receipts
of said business. as follows, tO-wit:
First Glass. When the said receipts are one
hundred and fifty thousand dollars Or mOre,
and under two hundred thousand dollars. the
license shall be one hundred and five t$ios)
dollars.
second Glass. When the said receipts are
one hundred and fifty thousand dollars, the
license shall be seventy ts7O) dollars.
Third Glass. When the receipts are ninety
i've thousand dollars or more and less than
one hundred thousand dollars, the license
shall be sixty-dge tS65l dollars.
Fourth Class. When the said receipts are
ninety thousand dollars or more, and less than
ninety-five thousand dollars, the llcelso shall
be sixty-three ts63l dollars.
Fifth Class When the said receipts are sew
enty.ive Thousand dollars or more, aud less
than ninety thousand dollars. the license shall
be tfty-twO and one half f&52 ,5Ol dollars.
sixth Glass. when the said receipts are
seventy dve thonsand dollars. the license shall
he thlrty-0ve tes5) dollars.
Seventh Glass. When the said receipts are
forty thousand dollars or more and less than
Gfty thousand dollars. the license shall be
twenty-eight tS2Sl dollars.
Eighth Glass. When the said receipts are
thirty thousand dollars or more, and lsss than
forty thousand dollars. the liceuse shall b.
twentr-Oao fe2I) dollars.
Ninth Glass. when the said receipts are
twenty-five Thousand dollars or more. and less
than thirty thousand dollars, the liceuse shall
be nineteen and one half 0l9.50) dollars.
Tenth Class. When the said receipts are
less than twenty-five thousand dollars the
license shall be fifteen tsl5l dollars. Provided
nothing herein shall be construed to app Y to
the business OF grinding meal. ginning cot ton
or making sugar by any farmer or planter.
BANKS.
Paragraph 2. That for each business OF carry
ing on y bank, banking company, assOciation
or agency. the license shall be based Oh the de-
ciared nominal capital and surplus, as follows. |
First Glass. When the said declared or nom.
inal capital and surplus is one hundred thou
sand dollars or more, and less than two hun |
bred thousand dollars. the license shall be one
hundred and fifty lel5N dollars.
Second Glass. When the said declared or
nominal capital and surplus is fifty thousand
dollars or more and under one hundred thou |
sand dollars, the license shall he fifty {$50)
dollars, Inc QeGl4f60 eksHOhi1IdG C4UltaI xDdI
surplus, as provided in this section, shall be
ascertained and based upon the annual state
ment made In pursuance OF existing laws,
For each business Of carrying IN = private
be three classes only, and the license shall be
SAID sssSb business iii WistSsr ssId satisaf IS owned "r
in use or on deposit In this city or elsewhere.
First Glass. When said capital is one hunnred
thousand dollars or more and less than one hun
bred aud fifty thousand dollars, the LICENSE
shall be seyenty-tve ($75) dollars
Second Glass. When said capital ia fifty |
Thousand dollars or more and less than one
hundred thousand d0lIars, the license shall be
Third Glass. When said capital is less than
fifty thousand dollars. the license shall he
twenty-five t$25I dollars.
Section 4. Be 1t further ordained. etc. That
for carrying OH The buslness pursuits known
ss cotton factsraYe and commission business.
sngar ra ,aesora ~ ~. gya, n,h ara ,l lasa,a &c c O. ,ml
mission business. brokerage In money, stocks, |
bonds, real estate. produce. sugar. cotton or
other brokerage business, whether buying or
seiling Tor actual sput ar future delivery,
where the intention at the parties In to make
an honest aud bona tile delivery, the license
shali be based 0u the gross annual 0mimis
siOns and brokerage On sales aud purchases.
First Class. When the annual groHs com.
missions exceed fifteen Thousand daiiars and
are more than twenty thousand dollars. the
license shall be one hundred and twelve and
one-haif ttlIa. 6U} dollars.
Second Class. When the annual gross com
missions exceed ten th0nsnnd dollars. aud not
mOrB than fifteen tlOlsatId tf.,lars. She license
shall he esventy-fivu f475l dollars.
Third Glass. When tile ANIMAL gi0ss c0ni-
missions exceed i've Thousand dollars and are
not more than ten th,slsaid dollars. the Il
Fourth Cass. When the annual gross com.
missions Aru FIVE th0lsana dollars or less, the |
license shall be twenty i've te2s) dollAsa.
The Intention aud ptlrposs. Of this section lie |
to embrace and Include all commissions mr.