The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1908-12-26

such tax by the state constitution.
Section BE it ordained by the police
} 3ber % b tpe egied an annual parish Il
cense tax for said parish for the year 1903
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 thos ex
preSsly exempt from such tax by the State
constitution.
Section BE it further ordained, That
on the second day OF January, 1909, and
each subsequent year, the parish tax col
lector shall begin to collect and shall coll
lect as fast as possible from each of the
persons, association of persons and corpora
| lions pursuing in the year 1909 and each
subsequent year, within said parish any
trade, profession, vocation, calling or bust
ness, a parish license tax as hereinafter
graduated. All parish licenses shall be due
and colIeetibIe on or before the tenth of
January, 1909, and each subsequent year,
and all unpaid licenses shall become delin-
| who commence business after that date
shall become delinquent unless the parish
license is paid within ten days
Paragraph 1-That for carrying on each
| business of manufacturing not expressly
| exempted by the constitution, the license
| shall be based on gross annual receipts
4 of such business, as follows:
First class-When said receipts are
$4,000 or more, the license shall be $50.
Second class-When said receipts are
/ $4,000 or more and less than SOC, 600, the
| license shall be $50.
| Third class-When said receipts are
100000 or more and less than $4,000, the
Fourth class-When said receipts are
| $4,000 or more and less than $4,000. the
/ license shall be $50
/ than $4,000, the license shall be SIS.
| 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 a bank, banking company,
association, corporation or agency, the
| license shall be based on the declared OF
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 $3.50.
Second class-When said capital and
surplus is $4,000 or more and less than
100000, the license shall be SIS.
Third class-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.
FAcToRAGE, 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 factofage 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 deltv-
cry, where the Intention of the parties is
to make an honest and bona hde delivery,
the license shall be based on the gross an
nuaI 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 $25.
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,
900 or more, the license shall be $3.50.
Second elass-When gross sales are
$250,000 or more and less than $4,000
the license shall be 500.
Third elaSs-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 unbroken package or bar
rel only, or to 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 class-When gross sales are $780,
900 or more, the license shall be $150.
Second class-When gross sales are
100000 or more and under 100000,
the license shall be SIS.
Third class-When gross sales are $780,
600 or more and under 100000, the
license shall be $50.
Fourth class-When gross sales are $685.
coo or more and and under $4,000, the Il
Fifth class-When gross sales are $780,
900 or more and under $4,000, the Ii
cense shall be SIS.
Sixth class-When gross sales are $15,-
900 or more and under $4,000, the
license shall be SO.
Seventh class-When gross sales are
$4,000 or more and under $4,000, the
license shall be IS.
Eighth class-When gross sales are I'M
der $4,000, the license shall be SIS.
Provided, that if any distilled, vinous,
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
yided for in Paragraph IL of this ordi- |
nance; provided further, that no license |
shall issue to sell liquors in less quantities |
than five gallons for less than $780,
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 Il
CURED 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 firm, or
individual, doing and conducting an insur-
ance business of any kind, life, fire, ma
rine, river, accident or other, in this parish,
whether said company, society, association,
corporation, other organization or firm,
or individual, is located or domiciled here
or operating here through a branch de
partment, resident board, local office, hrn,
company, corporation, or agency of any
kind whatsoever, shall pay a separate and
distinct license on said business for each
company represented, and said license shall
be based on the gross annual amount OF
premiums on all risks located within the
town, as follows:
First class-When said premiums are
100000 more, the license shall be $75.
Second class--When said premiums are
less than $4,000 or more and less than
$4,000, the license shall be $50.
Third class-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, other organization or firm,
or Individual, doing or conducting fire, |
marine or river guarantee, surety or in |
demnity business of any kind in this parish
or any other insurance not otherwise pro
Vided for whether such company, society,
association, corporation, or other organiZa-
tion or firm, or Individual, is located or
q branch department, resident board, local
Office. firm, company. CORPORATION or agency