The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1908-12-19
eoholic vinons or mali 1aonnps sra soIa

/ eohollc, vinons or malt liquors are sold.
Druggists, etc, selling soda water, mead,
| ETC., shall be required to take out a. license
under this paragraph.
PROFESSIONAL AND Personal OCCUPATION.
Paragraph 13.-That for every indiYidll-
/ al or company carrying on the profession
or business agency for steamboats,, dray-
ing, trucking, keeping cabs, carriages,
/ hacks or horses to hire, undertakers ear
Fiers or iessees of toll bridges and ferries
master builders, steyedore, bill posters
ana tackers, contractors and mechanics
who employ assistance, the license shall be
| graduated into three classes, as follows:
First class-When the gross annual re-
! ceipts are $4,000 or more, the license shall
Second class-When said receipts are
$4,000 or more and less than $4,000, the
license shall be SO.
Third class-When said receipts are less
| than $4,000, the license shall be SO.
That every individual or individuals car
| rying on the business profession of at
torney at law, physician, editor, dentist,
oculist, photographer, jeweler, and ali
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
yfded, no license shall be issued hereunder
for less than $2.50.
That all travelling vendors of stoves.
| lightning rods and clocks, shall paw Ii
cense annually of $100.
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 $10,000 the license shall be $40.
second elassIWhen gross sales are less
1 than S10,000 the license shall be S3J
Provided. no dealer shall be deemed
] wholesale dealer unless he or they sell to
dealers for resale.
Section BE it ordained, ETC.. That
cartridges, rifles or rife cartridges, blank
pistols or blank pistol cartridges in this
parish shall pay an annual license tax on
said business graduated as follows
First class-When gross sales are $4,000
or more, the license shall be $500.
Second class-When gross sales are less
than 5000 and more than $500, the
license shall be $3.50.
Third class-When gross sales are less
than $500, the license shall be $10e
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
cense taxes.
Be it further ordained, etc, That whose
ever shall sell at wholesale or RETAIL pis-
sois. pistol cartridges, rifles or rifle car
tridgeS without first obtaining the license
herein provided for, or without first OBJ
by this ordinance for the sale of pistols
pistol cartridges rifles, rifle cartridges
blank il1 pistols and blank pistol cartridges
snail be guilty Of & misdemeanof, and upon
conviction, Shall be lined not less than
fifty dollars. or Imprisoned for not more
han sixty days, or both, at the discretion
of the court.
MISCELLANEOUS PROVISIONS
Section BE it further ordained etc.
fhat when any two or more kinds of bust
aess are combined, except as herein ex-
cate license required for each kind of bust
ness.
Section 4.-That the annual receipts,
capital, sales and premiums in this ordi-
nance 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 face 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
If 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. peddieTs
and retail liquor dealers excepted shall
pay one-half of the above rates
Section 5.-That the business of the pre-
FIouS year.. as also the active condition and
results of business OF the current year for
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,
his or their duly authorized agents or
officer made before the tax collector or
his deputy: provided, that if the tax col
statement, he shall traverse same by a
rule taken in the proper court which rule
shaH be tried summarily, whether an an
SWef 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
snail 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
books and documents any more than he
would have been without such inspection
provided, also, that the license shall issue
in accordance with the sworn statement.
Notwithstanding the prospect or tendency
of the rule, and the final Pectification
shall be made as ordered by the court
Section 6.-I3e it~further ordained etc.
tnat II any business shall be conducted
without license in cases herein provided,
the omcer whose duty it is to issue Ii
eenses shall, through the attorney for the
police jury on motion in the proper
court as provided in the constitution, take
a 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 II chambers, and shall always be
lfled py preference, why said party or par
ties should not pay the amount of the
license claimed and penalties or be or
dered 10 cease from further pursuit of said
business until after having obtained a |
license; and in case such rule is made alb |
sotUte, the order thereon granted shall be |
considered Judgment in favor OF the |
PARISH Tor the amount decreed to be due by |
the defendant for license and penalty and |
costs heretofore and hereinafter provided |
Tor. ana snail be executed in the same |
manner as other judgments, and every yio- |
latlon OF the order of the court shall be |
cohSlqered as contempt thereof, and be |
punishable according to law
IL IS hereby expressly provided that each,
hfia or corporation, required to take out |
d tlcehse Under this ordinance, shall be re-
CURED TO post the same in a conspicuous
place IN his or their place of business un-
def penalty of not less than ten nor |
more than one hundred dollars recover
able by the tax collector before any conrt
OF 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 !
strictly carried out
section BE it further ordained, etc,
! mar The only legal evidence that license
aas been paid shall be the appropriate form
o. %! incense issued by the parish treasurer,
anu =, u no recent issued by tax collector
ana inns clause shall be construed to pre- |
vent the tax collector from issuing re- |
telpt IN lieu OF the appropriate form to
any person, association of persons basi-
ness nrm or corporation
Section S.-Be it further ordained erc
Ihat the tax collector shall prepare and
heep DOCK IN which he shall record or
hie these statements made under oath of
all persons, association of persons bust
l ~. Trims. HtLhs OF corporations, who may apply
ordinance.