New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1913-12-13


post or advance costs, take rule on the
party or parties doing business to show
cause on the fifth day exclusive of holi
days, which may be tried out of term
times and in chambers, and shall al
ways be tried by preference, why said
party or parties should not pay the Ii
cense claim and penalties, or be ordered
to cease from their pursuits of said bust
ness until after having obtained a Ii
cense; and in case said rule is made alb
solute, the order thereof shall be con-
sidered a judgment in favor of the City
for the amount decreed to be due by the
defendant for the license, penalty ana
costs heretofore and hereinafter provided
for, and shall be executed in the same
manner as other judgments and every
violation of the order of said court shall
be considered as a contempt thereof and
punished according to law.
It is hereby expressly provided that
each person, association of persons, bust
ness firm or corporation required 20 take
out the licenge under this ordinance, shall
be required to post same in a conspic
uous place in his or their place of bust
ness under a penalty Of not less than ten
dollars $4,000 nor more than one hun
bred dollars ($1O000), recoverable by the
City Tax Collector before any court OF
competent jurisdiction, and it shall he
the duty of said Tax Collector to visi.
in person or by deputy the several places
OF business herein mentioned and ascer-
tain that the provisions Of this section
are carried out.
Be it further ordained, etc, that the
only legal evidence that the license has
been paid shall be the appropriate form
OF license issued by the City Tax COLES
tor and no receipt issued by the said
Tax Collector in place of the license
shall be valid, and this clause shall be
construed to prevent said City Tax Col
lector from issuing a receipt in lieu of
the appropriate form, to any person, as
sociatiou of persons or business corpo-
ration; provided that nothing herein con
tanned shall be construed to exclude oval
evidence of lost or destroyed license
Be il further ordained, etc, that the
City Tax Collector shall prepare and keep
book in which he shall record OF file
the statements made under oath of all
persons, association of persons, business
firms or corporations who may apply
for license TO pursue any trade, profess
sion, vocation, calling or business under
this ordinance.
Be il further ordained, etc, that the
City Tax Collector charged with the col
lection of the taxes herein provided, is
| empowered and required to administer
oath to any person president or proper
officer or agent of any association OF
persons, business firm or corporation APP
plying for license under the provisions
Of this ordinance.
That when the oath is taken before
the Collector no charge shall be made
for the same. Amy false swearing as to
the gross receipts of any person or per-
sons or corporations, through their pres
| ident or proper officer or agent, applying
for license, shall constitute the crime Of
perjury, to be punished as directed by
existing criminal laws of this State
| Be il further ordained, etc, that the
City Tax Collector is hereby required &c
keep the license register in which he
shall enter the names of every person, as
ISOLATION Of persons, business firms o,
corporations, with the trade, profession
vocation, calling or business pursued, tn,
class and graduations Of same, the amount
Of the license thereon, and the date Of
collection or payment thereof.
Be Il further ordained, etc, that thu
said Tax Collector violating any provi.
sion Of this ordinance or who shall will
fully rate any person, association OF per
SONS, business firm or corporation at lest
| graduation than the law contemplates, O
who shall issue to any said persons, as
ISOLATION Of persons or business firm:
or corporations a license for less sun
than that corresponding with their grad
uation, shall be deemed guilty Of mis-
demcanor in office, and shall on convic
ton before the competent authority b'
summary dismissed thcrefrom.
Be it urther ordained, ETC., that on tn,
second day of March Of each year, tn
City Tax Collector shall deliver to tn
City Attorney complete list of all de
linqucnt license payers, together will
their location and kind Of business, an,
the City Attorney shall proceed to col
lect the same in accordance with thi,
ordinance.
Be it further ordained, etc, that If tn,
City Tax Collector or officer whose bus
mess il is to issue city licenses shall
through incompetency, negligence o.
fault on his part fail to enforce the pro
curing and rectifying thereof by persons
( L.. L.n LA
sponsible for all damage to the City
arising thefefrom.
| Be il further ordained, etc, that al
unpaid license shall bear interest at TIL
rate of two per cent per month from thu
first day Of March, except liquor
licenses which shall bear interes
at the rate of 2 per cent pei
month from the 9Th day of Jan
uary and the payment thereon
shall be secured by first liel
and privilege in favor of the City upor
the property, movable or immovable, o
the delinquent owning the license, and tn
| said Tax. Collector shall collect the Ii
cense and interest in the manner pre-
scribed by existing laws.
Be IL further ordained, etc, that 81
gross receipts derived from any mercan
tile business or corporation whatsoever
as herein beore provided, whether sarne'
within or without the City, shall form
the proper basis upon which al
licenses shall be assessed and col
lected by the City Tax Collector
Be il further ordained, ETC., that
person, firm or corporation or compan.
having more than one place Of business
in the City, shall pay separate licens
for each plsce of business.
Be II further ordained, ETC., that 81
laws or parts Of laws or ordinances II
conflict he.ewith be and the same ar
hereby repealed.
Thus done, read, adopted and signe'
or this 18th day Of November, 1913
ALPHE FONTELIEU, Mayor
EHERIFF SALE.
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