The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1909-01-02

under this paragraph.
PROFESSIONAL AND PERSONAL OCCUPATION.
/. Paragraph 1S-Tha5 for every indiyidu-
al or company carrying on the profession
or business agency for steamboats,, dray-
ing, trucking, keeping cabs, carriages,
hacks or horses to hire. undertakes, car
riers or lesseeS of toll bridges and ferries,
| master builders, steVedore, 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
ceipts are $4,000 or more, the license shall
be $50.
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 or profession Of at
torney at law, physician, editor, dentist,
| 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-
| vided, no license shall be issued hereunder
| for less than 500.
That all travelling vendors of stoves,
| lightning rods and clocks, shall pay a Il
| cense annually of 500.
PISTOLS, RIFLES AND CARTRIDGES.
Paragraph 14.-That every wholesale
dealer in pistols or pistol cartridges, rifles
| or rife 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 $50.
i Second elass-When gross sales are less
{ than $4,000, the license shall be $50
Provided, no dealer shall be deemed
/ wholesale dealer, unless he or they sell TO
/ dealers for resale.
Section Be lit ordained, etc, That
| every retail dealer in pistols or pistol
| cartridges, rifles or rifle 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 $4,000 and more than $500, the
| license shall be $3.50.
Third class-When gross sales are less
| than $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
cense taxes.
Be it further ordained, etc, That whose
ever shall sell at wholesale or retail, pis-
| tolls, pistol cartridges, rifles or rifle car
| tridges without first obtaining the license
herein provided for, or without first OBJ
tanning the license which may be imposed
BY this ordinance for the sale of pistols,
pistol cartridges, rifles, rifle cartridges,
| blank pistols and blank pistol cartridges
shall be guilty of misdemeanor, and upon
conviction, shall be fined not less than
| fifty dollars, or imprisoned for not more
than sixty days, or both, at the discretion
| of the court.
/ MISCELLANEOUS PROVISIONS.
Section 3.-Be 1t further ordained etc.
| That when any two or more kinds of bust
| ness are combined, except as Herein ey-
| pressly provided for, there shall be a sepa-
rate 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 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.
II 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 us
| the annual receipts of such business: pro-
vided, that any person commencing bust
| ness after the first day of July, peddlers
and retail liquor dealers excepted, shall
pay one-haf of the above rates
Section 5.-That the business of the pre-
VlouS year, as also the active condition and
results Of business Of the current year for
for the purpose of calculating licenses,
shall 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
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 fled or not On the trial
OF said rule the books and written entries
ana memoranda of said person or persons
hrn1s, 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
Sueh experts as he may employ or the
court may appoint; provided, that this in
speetton 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
"a accordance with the sworn statement
Notwithstanding the prospect or tendency
Of the rule, and the final reetification
snail be made as ordered by the court
Section 6.-Be it further ordained, ETC.,
That If any business shall be conducted
without license in cases herein provided.
the officer whose duty it is to issue Ii,
censes shall, through the attorney for the
ponce poa,It5 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
time and in chambers and shall ALWAYS he
tried by preference, why said party or par
ties should not spay the amount of the
license claimed and penalties or he or
dered to cease from further pursuit of said
business until after having obtained a
license; and in case such rule is made abb |
solute 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 nana1fv apS
costs heretofore and hereinafter provided |
Tor, ana shall be executed in the same |
manner as other judgments, and every yio- I
lation OF the order of the court shall be |
considered as contempt thereof, and be
punlshable according to law.
II IS hereby expressly provided that each
person, association of persons, business
hFm or corporation, required to take ont |
License under this ordinance shall be re-
G9lfeu TO post the same in conspicuous
place IN his or their place of business. I'M
DER penalty of not less than ten nor |
more than one hundred dollars recover
~ ape so, ny the tax collector before any court
the duty of the tax collector to visit IN
Defsoh or Dy deputies the several places of
business herein mentioned and ascertain
.hat the provisions of this section are
strictly carried out
= section BE it further ordained. Off
Ihat the only legal evidence that a license
aas Deen paid shall be the appropriate form
u incense issued by the parish treasurer
Ina no receipt issued by a tax collector
u pl. a, OF me license itself shall be valid
,ent the tax collector from issuing a re-
.elpt IN lieu OF the appropriate form 10
NY person, association of persons bust |
ness firm or corporation
", SGetlpn o-be It further ordained, etc,
mat the tax collector shall prepare and
!eep book in which he shall record or
ne THESE statements made under oath of |
~ PERSONS. association of persons bust | i
iess nfIns or corporations, who may apply
" license 70 pursue any trade, profession !
1SA INC
:, Section 9--Be It further ordained. etc.
,ua ~ the tax collector is hereby required L
y Keep license register, in which he shall |
ia d,et Sne names OF all persons, associa-
ION q persons, business firms or cornara-
ions with the trade nrafncr;a,. .roaaI+;at,