The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1910-12-10

separate license required for each kind
Of business.
Section l. Be it further ordained, etc,
That the annual receipts, capital, sales
and premiums in this ordinance 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 faeie those OF the preceding year,
ii the business has been conducted pre-
yiously by the same parties or by parties
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
as the annual receipts OF such business.
provided, that any person commencing
business after the first day of July shall
pay one-half of the above rates. Ped
dlers, retail and wholesale liquor dealers,
museums, menageries, floating theaters,
eircuses. or other travelling shows ex-
cepted.
setcion 5. Be it further ordained, etc.,
That the business of the previous 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, shall
be aScertained on the sworn statement OF
the person or persons in interest, his or
their duly authorized agents or officer,
made before the tax collector or his dep-
uty; provided, if the tax collector be not
satisfied with said sworn statement, he
shall traverse same by a rule taken iii
tried summary, whether an answer 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
inspection shall not be construed as en-
fitting the defendant to introduce in evil
dsnce 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 rectification shall be made as or
dered by the court.
Section g. Be it further ordained, ETC.,
That il any business shall be conducted
without a license in cases herein pro-
Vided, the officer whose duty it is to issue
licenses SHALL through the attorney TO-
the town council, 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 ser
vice thereof, which may be tried out OF
term time, and in chambers, and shall al
ways be tried by preference, why said
party or parties should not pay the
amount of the license claimed and pen-
Their pursuit of said business until after
having obtained license; and in case
such rule is made absolute the order
thereon granted shall be considered a
judgment in favor of the town for the
amount decreed to be due by the defend
ant for license and penalty and costs
heretofore and hereinafter provided for,
and shall be executed in the same man
ner as other judgments, and every yio-
1ation of the order of the court shall be
considered as a contempt thereof, and be
punishable according to law.
It is hereby expressly provided that
each person. association of persons, bust
ness firm or corporation required to take
out a license under this ordinance, shall
be required to post the same in a conspic-
uous place in his or their place of bust
ness, under penalty of not less than
ten nor more than one hundred dollars
recoverable by the tax collector before
it shall be the duty of the tax collector t.
visit in person or by deputies the several
| places of business herein mentioned and
| ascertain that the provisions OF this Sec
ton are strictly carried out
Section Z. Be it further ordained, etc.
That the only legal evidence that Ii
cense has been paid shall be the apprO-
pirate form of license issued by the toWT
| treasurer, and no receipt issued by a tax
collector in place of the license Itself
shall be valid; and this clause shall be
! construed TO prevent the tax collector
/ from issuing a receipt in lieu of the APP
propriate form to any person, association
| of persons, business firm or corporation
Section s. Be it further ordained, etc.
L lDdJ IHG lax @GOhGGIOE sSatlll pEGpdEG ait
keep a book IN which he shall record OF
| file these statements made under oath %
| all persons, association of persons, bust
| ness firms or corporations, who may ap'
/ ply for license to pursue any trade, pro,
! fession, vocation, calling or business I'M
| der this ordinance.
Section 9. Be it further ordained, etc.
! That the tax collector is hereby required
! to keep a license register, in which ht
| shall enter the names of all persons, as
ISOLATION of persons business firms o.
i corporations. with the trade, profession
], vocation, calling or business pursued. TIT
! class and graduation of the same, thu
| amount of license thereon, and the date
| of the collection or payment thereof. Prfo1
| to the annual meeting OF the town coun
/ Gill said collector shall make out and for
/ ward to the town treasurer a full ant
complete transcript Of the said licenss
register, certified copy OF which tran
/ script the treasurer shall lay before thu
town council, at its regular session O
| each year, and file same in his office fol
1 future use.
That if the tax collector shall. through
/ incompetency, negligence or fault on hi
I part. fail to enforce the procuring ant
rectifying of licenses by persons required
! by law to have them. he shall be respon
/ sible on his bond for all damages to thu
/ town arising therefrom.
Section III Be it further ordained, etc.
/ That the tax collector shall collect Sa1t
licenses in the manner provided by eEist
/ ing laws and shall be allowed three pc
cent. commission on all licenses collected
and paid into the town treasury.
Section Il. That all ordinances or part
thereof in conflict herewith and all othe
ordinances on the same subject matte
are hereby repealed.
on motion. duly seconded, the ordinanc
/ was adopted by vote Of five yeas ant
no nays.
The council adjourned.
GLEN MOLLERE, Clerk.
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