The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1909-01-02
tions pursuine any trade, profession,

such tax by the state constitution.
Section BE it ordained by the polio
there is hereby levied an annual parish Ii
cense tax for said parish for the year 100
and each subsequent year upon each per
son, association of persons and corpora
ton pursuing any trade, profession, yoca
ton. calling or business in said parish o
Ascension except those who e.
pressly exempt from such tax by the Stat
Section BE it further ordained, Tha
on the second day Of January, 1909, ane
each subsequent year, the parish tax col
lector shall begin TO collect and shall col
lect as fast as possible from each OF TIT
persons, association of persons and corpora
lions pursuing in the year 1909 and eael
subsequent year. within said parish any
trade, profession, vocation, calling or bust
ness, parish license tax as hereinafter
graduated. All parish licenses shall be due
and collectible on or before the tenth OF
January, 1909, and each subsequent year
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 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:
First class-When said receipts are
$4,000 or more, the license shall be $35.
Second class-When said receipts are
$4,000 or more and less than $4,000, the
license shall be $50.
Third class-When said receipts are
$4,000 or more and less than $4,000, the
license shall be S25.
Fourth class-When said receipts are
$4,000 or more and less than 100000, the
license shall be $40.
Fifth class-When said receipts are less
than $4,000, the license shall be $15ss
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
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
First class-When said capital and sur
plus is 100000 or more, the license shall
be $3.50.
Second class-When said capital and
100000, the license shall be SIS.
Third class-When said capital and
surplus is less than $4,000, the license
shall be $50
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.
FACIORAJEy atOMM1SSlON AND BROhERAIE.
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 deliv-
cry, where the intention of the parties is
to make an honest and bona fde 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 elass-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-
the license shall be based on the gross
amount of sales, as follows:
First class-When gross sales are $780,
600 or more. the license shall be $3.50.
Second class-When gross sales are
$250,000 or more and less than 100000
the license shall be 800.
Third class-When gross sales are less
than S25o,e00, 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 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
If 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,
700 or more, the license shall be $3.50.
Second class-When gross sales are
he license shall be S75.
Third class-When gross sales are $780,
100 or more and under 100000, the
license shall be $35.
Fourth. class When gross sales are $780,
700 or more and under $4,000, the Ii
ense shall be $50.
Fifth class-When gross sales are S20,-
100 or more, and under $4,000, the Ii
ense shall be SIS
Sixth class-When gross sales are $15,-
100 or more and under $4,000, the
license shall be $40
Seventh class When gross sales are
10000 or more and under $4,000, the
license shall be IS.
Eighth class-When gross sales are I'M
er $4,000, the license shall be So.
Provided, that if any distilled, vinous,
1alt or other kind of mixed liquors be
etail merchant, grocer, restaurant, oyster
ouse, confectionery or druggist, in less
Quantities than five gallons, the license for
UGH additional business shall be as pro
ided for in Paragraph II of this ordi-
ance provided further, that no license
hall issue to sell liquors in less quantities
han five gallons for less than $500.
Provided, further, that if drug stores,
callers offer for sale in connection with
Ich waters any Einous, spurious or alco-
Ollie liquors, such drug stores, soda
alter fountains or dealers shall be re
Ao1yN foil YTs1s5
callers, as provided in Paragraph IL OF !
lis ordinance.
INSURANCE.
Paragraph 6.-That each and every in |
france company, society, association, cor
oration or other organization or firm, or /
dividual, doing and conducting an insur-
ace business of any kind, life, fire, ma
ne, river, accident or other, in this parish,
neither said company, society, association,
rporation, or other organization or firm,
individual, is located or domicfled here
operating here through branch de
irtment, resident board, local office. firm,
corporation, or agency or any
nd whatsoever, shall pay separate and
Stinct license on said business for each
mpany represented, and said license shall
based on the gross annual amount of
emiums on all risks located within the
wn, as follows:
First claSs-When said premiums are
'0,000 or more, the license shall be $50.
Second class-When said premiums are
IS than $4,000 or more and less than
10 1000, the license shall be $50
Third class-When said premiums are
IS than $4,000, the license shall be SO.
That each and every fire. marine and
yer insurance guarantee, surety or in
unity company, society, association,
rporation, or other organization or firm,
Individual, doing or conducting a fire,
arine or river guarantee, surety or in
unity business of any kind in this parish
any other Insurance not otherwise pro
led for. whether such company, society, /
corporation, or other erganiza-
N or firm, or individual, is located or
miciled here, or operating here through
branch department, resident board, local