The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1913-12-06
AN ORDINANCE.


suing any trade, profession, vocation
calling or business in the town of st.
Francisville, Louisiana, except those
mat are expressly excepted from
such license tax by Article 229 of the
Constitution of the State of Louisi-
| ana
BE 1t ordained by the Mayor and Board
of Aldermen of the town Of St. Francis
vile, State of Louisiana, in regular ses-
sion convened on this, the 18th day of
November, 1913.
Sec l. That there is hereby levied an
annual license tax for the year Nineteen
hundred and fourteen Q91D, upon each
person, association of persons or business
firms, or corporations pursuing any
trade, profession, calling or business, or
vocation, conducted, pursued, or carried
on, or operated within the limits Of the
town Of st. Francisville, La, which may
be subjected to such license tax under
Article 229 of the Constitution of the
State of Louisiana.
Sec. z. That on the second day of jan
uary, 1914, the Tax Collector shall be-
gin to collect and shall collect as fast as
possible from each Of the persons or bus
mess firms, associations of persons, and
corporations pursuing within the limits
OF said municipality, any trade, profess
sion, calling, vocation or business, Ii
cense as herein provided.
All licenses shall be due and collectible
during the first two months of the year
1914, and all unpaid license shall become
delinquent on the first day of March of
said year; and all firms who commence
business after that date shall become
delinquent unless the license be paid
within ten days.
Sec. 8. That the annual municipal IL
cense hereby levied is declared to be the
same as, and to be granted in accordance
with the Constitution and Laws of the
state Of Louisiana now in force, and is
hereby declared to be the same as to
| graduation and in amount as the license
laws of the State of Louisiana, now in
force provided for State purposes; and
are to be determined in accordance
Herewith, to-wit:
Act No. III of the General Assembly
of the State of Louisiana of the year
1898, and the subsequent acts of the
General Assembly of the State of Louis
lana amendatory thereof.
| 1t is hereby declared to be the inten-
| ton of this body to herein levy the same
license tax for municipal purposes, both
as to graduation and amount as is now
imposed by the General Assembly for
State purposes to which laws special ref
erence is hereby made as part hereof
for the purpose aforesaid; provided that
this restriction shall not apply to deal
ers in distilled, alcoholic and malt Ii
quors, the license for the carrying on of
which shall be as hereinafter provided in
this ordinance.
| Sec. 4. That the procedure in calico
ton of the municipal licenses herein
levied, and that to ascertain the amount
due for same, by the Tax Collector, shall
be the same as is now provided by law
| for State purposes. and particularly in
Act No I'll, of the General Assembly of
the State of Louisiana, of the session of
1898, as amended by subsequent Acts of
the subsequent sessions. and the penal
| ties imposed upon, and interest and
costs to be collected, for delinquents, are
declared to be the same, and to be col
lected in the same manner as provided
by said Act of the General Assembly Gas
| amended by subsequent acts) for State
purposes.
sec 5. That upon the business of OPP
Grating barroom, cabaret, cafe, coffee
house, beer saloon, grog shop beer house,
beer garden, or other places where spir-
ituous, vinous, or malt liquors are sold,
directly or indirectly, license shall be
based on the annual gross receipts of
said business, as follows, to-wit:
First Class-When said annual receipts
are fifty thousand dollars ($50, 100000 or
more, the license shall be two thousand
dollars (s2,OOO.0O).
Second Class-When the gross annual
receipts are forty thousand dollars $780,
OOO.0O) or more and less than fifty thou
sand dollars ($50,0OO.O0), the license shall
be eighteen hundred dollars (S1,S00. 0O).
Third Class-When said gross annual
receipts are thirty thousand dollars $780,
OOO.OO) or more, and less than forty thou
sand dollars ($4OO0O.0O), the license shall
be sixteen hundred dollars {$1,6O0.00
Fourth Class-When said gross annual
receipts are less than thirty thousand
dollars ($3O,OOO0O), the license shall be
one thousand dollars (S1,000.00).
Provided further, that no license shall
be charged FOR selling refreshments for
charitable or religious purposes.
Provided further, that nothing in this
ordinance shall be construed so as to ex-
empt druggists who sell alcoholic, vinous
or malt liquors, or other intoxicating
beverages on the prescription of a ply
stefan or otherwise, from the payment of
the license herein imposed
Provided further, that this ordinance
shall not apply to the sale by druggists
of tinctures or compounds in the prepa-
ration of which such liquors and intoxi-
eating beverages are used and sold on the |
prescription of physician or otherwise,
and which tinctures and compounds are
not Intoxicating beverages prepared in
the evasion of this ordinance.
Sec. 6. That the wholesale license
herein levied for the sale of spirituous |
vinous, OF malt liquors is hereby declared |
to be the same as that provided for re-
failing liquors in section five 60 of this |
Act, and graduated accordingly.
Sec. Z. That the license for the sale
of intoxicating liquors shall be just the |