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

under this paragraph.
PROFESSIONAL AND PERSONAL OCCUPATION.
Paragraph 13.-That for every individu-
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 lessees of toll bridges and ferries,
| master =, builders, steyedore, bill posters
and tackers, contractors and mechanics
who employ assistance the license shall be
graduated into three classes, as follows:
First class-When the gross annual re-
eeipts are $4,000 or more, the license shall
be $40.
Second class-When said receipts are
$4,000 or more and less than 5000, the
license shall be SO.
Third class-When said receipts are less
than $1,000, the license shall be So.
That every individual or individuals car
rying on the business or profession of at
torney at law, physician, editor, dentist,
o6er not ersp END
shall be graded the same as above set
forth, but the licenses shall be ene-half of
those established by this section; pro-
yided, no license shall be issued hereunder
for less than $3.50.
That all travelling vendors of stoves,
lightning rods and clocks, shall pay a Ii
cense annually of 500.
PISTOLS, RIFLES AND CARTRIDGES
Paragraph 14.-That every wholesale
dealer in pistols or pistol cartridges, rifles
or rifle 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-When gross sales are S10.-
than $4,000, the license shall be $40.
Second class-When gross sales are less
than $4,000, the license shall be $50
Provided, no dealer shall be deemed a
wholesale dealer, unless he or they sell to
Section Be it ordained, etc, That
every retail dealer in pistols or pistol
cartridges, rifles or rifle cartridges blank
pistols or blank pistol cartridges, in this
fov
said business graduated as follows
First class-When gross sales are $4,000
II more, the license shall be $780,
Second class-When gross sales are less
han $4,000 and more than $4,000, the
license shall be $3.50.
Third class-When gross sales are less
han $4,000, the license shall be $780,
Said licenses shall be collected by the
tax collector of the state in the same manner
and at the syme time as ar collected other IL
2ense taxes.
Be it further ordained, etc., That whose
eyer shall sell at wholesale or retail, pis-
-ols, pistol cartridges, rifles or rifle car
ridges without first obtaining the license
herein provided for, or without first OBJ
aiming the license which may be imposed
~ this ordinance for the sale of pistols
pistol cartridges, rifles, rife cartridges
flank pistols and blank pistol cartridges,
shall be guilty of a misdemeanor, and upon
conviction, shall be fined not less than
fifty dollars, or imprisoned for not more
han sixty days, or both, at the discretion
MISCELLANEOUS PROVISIONS
Section BE 1t further ordained, etc.
That when any two or more kinds of bust
less are combined, except as herein ex-
9ressly provided for, there shall be a seDa-
rate license required for each kind of bust
ness.
Section 4.-That the annual receipts,
capital, sales and premiums in this ordi-
aance referred to as a basis of license, 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
the firm or company be new, the
amount of gross sales for the first two
months shall be considered the basis, and
six times that amount shall be estimated as
the annual receipts of such business pro-
Vided, that any person commencing bust
ness after the first day of July, peddlers
pay one-half of the above rates.
Section 5.-That the business of the pre-
yious year, as also the active condition and
new firms, associations or corporations,
for the purpose of calculating licenses,
snail be ascertained on the sworn state
I ment OF the person or persons in interest,
his or their duly authorized agents or
officer, made before the tax collector or
his deputy: provided, that If the tax col
lector be not satisfied with said sworn
statement, he shall traverse same by a
rule taken in the proper court, which rule
shall be tried summarily, whether an an
sWer be thereto filed or not On the trial
Of said rule the books and written entries
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 the
court, the officer who took the rule and
such experts as he may employ or the
court may appoint; provided, that this in
Spection shall not be construed as emitting
the defendant to introduce in evidence said
nd dra1x 70 4I,o-, -
would have been without such inspection
provided, also, that the license shall issue
in accordance with the sworn statement,
Notwithstanding the prospect or tendency
or the rule, and the final reetifcation
shall be made as ordered by the court
Section 6.--Be it further ordained, etc,
That if any business shall be conducted
without a license in cases herein provided
the officer whose duty it is to issue IL
censes shall, through the attorney for the
police jury on motion in the proper
court as provided in the constitution, take
rule on the party or parties doing such
business, to show cause, on the fifth day,
exclusive of holidays, after the service
thereof, which may be tried out of term
time and in chambers, and shall always be
tried by preference, why said party or par
ties should not pay the amount of the
license claimed and penalties, or be or
dered to cease from further pursuit of said
business until after having obtained
license; and in case such rule is made abb
solute. the order thereon granted shall be
considered a Judgment in favor of the
parish for the amount decreed to be due by
costs heretofore and hereinafter provided
FOR, and shall be executed in the same
manner as other judgments, and every yio-
lation OF the order of the court shall be
as contempt thereof, and be
punishable according to law.
1t Is hereby expressly provided that each
person ers assoelatlon OF persons, business
q license under this ordinance shall ho 70 |
CURED to post the same in conspicuous |
place IN his or their place of business, IN
der penalty of not less than ten nor |
more than one hundred dollars, recover
APPLE by the tax collector before any court |
u competent jurisdiction and it shall be |
The duty of the tax collector to visit in |
person or by deputies the several places of |
business herein mentioned and ascertain
that the provisions of this section are |
strictly carried out
Section BE it further ordained. etc. |
That the only legal evidence that a license |
1as been paid shall be the appropriate form |
If license issued by the parish treasurer, |
IND no receipt issued by a tax collector
n place OF the license itself shall be valid /
and TINS clause shall be construed to pre-
zent the tax collector from issuing re- I
eeipt in lieu of the appropriate form to |
my person, association of persons. bust
less firm or corporation
Section S.-Be it further ordained orr
That the tax collector shall praDare and |
Keep book in which he shall record or I
lie these statements made under oath of /
~ persons, association of persons, bust
Tess hrms or corporations, who may apply
or license to pursue any trade, profession.
location, calling or business under this
5
Section Be 1t further ordained etc
That the tax collector il hereby ren,1,ired
0 Keep a license register, in which he shall
inter- the names of all persons. associa-
ION OF persons, business firms or corpora
ions with the trade profession vocation.
alling or business DIIrsI1ad arc ais,es ar5