New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1913-12-20

as provided in the Constitution and City
Charter, and which shall be without de-
post or advance costs, take rule on the
party or parties doing business to show
cause on the fifth day exclusive of holi-
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 Ii
cense; and in case said rule is made alb
solute, the order thereof shall be con-
sidered 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 contempt thereof and
punished according to law.
1t is hereby expressly provided that
each person, association of persons, bust
out the licen1e under this ordinance, shall
be required to post same in conspic-
uous place in his or their place of bust
ness under penalty of not less than ten
dollars $4,000 nor more than one hun
dred dollars ($10000), recoverable by the
City Tax Collector before any court of
competent jurisdiction, and it shall be
the duty of said Tax Collector to visit
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 receipt in lieu of
the appropriate form, to any person, as
ISOLATION of persons or business corpo-
ration; provided that nothing herein con-
tanned shall be construed to exclude Cral
evidence of lost or destroyed license.
Be it further ordained, ETC., that the
a book in which he shall record or 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 it further ordained, ETC., that the
City Tax Collector charged with the col
lection of the taxes herein provided, is
empowered and required to administer
cath 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. Any 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 it further ordained, ETC., that the
City Tax Collector is hereby required TO
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, the
class and graduations of same, the amount
of the license thereon, and the date OF
collection or payment thereof.
Be it farther ordained, ETC., that the
said Tax Collector violating any provi
sion of this ordinance, or who shall will
fully rate any person, association of per
SOUS, business firm or corporation at less
who shall issue to any said persons, as
ISOLATION Of persons OF business firms
or corporations a license for less sum
than that corresponding with their grad
uation, shall be deemed guilty of mis-
demeanor in office, and shall on convic-
ton before the competent authority be
summarily dismissed therefrom.
Be it urther ordained, ETC., that on the
second day of March of each year, the
City Tax Collector shall deliver to the
City Attorney complete list Of all de-
linquent license payers, together with
their location and kind of business, and
the City Attorney shall proceed to col
lect the same in accordance with this
ordinance.
Be it further ordained, ETC., that if the
City Tax Collector OF officer whose bus
mess it is to issue city licenses shall
through incompetency, negligence or
fault on his part fail to enforce the pro-
curing and rectifying thereof by persons
required to have them, he shall be re-
sponsible for all damage to the City
arising therefrom.
Be it further ordained, ETC., that all
unpaid license shall bear interest at the
rate of two per cent per month from the
first day of March, except liquor
licenses which shall bear interest
at the rate of 2 per cent per
month from the 5th day of Jan,
uary and the payment thereon
shall be secured by first lien
and privilege in favor Of the City upon
The property, movable or immovable, Of
the delinquent eWnln8 the license, ano Tug
said Tax Collector shall collect the Ii
:ense and interest in the manner pre-
'cribed by existing laws,
Be it further ordained, etc, that oil
gross receipts derived from any mercsn-
Tile business or corporation WhatsoAXer,
Is herein beore provided, whether earned
within or without the City, shall form
the proper basis upon which all
licenses shall be assessed and col
lected by the City Tax Collector.
Be it further ordained, ETC., that a
person, firm or corporation or company
,aving mole than one place of business
n the City, shall pay separate license
or each place Of business.
Be it further ordained, etc, that all
avs or parts of laws or ordinances ip
conflict he.ewith be and the same are
hereby repealed.
Thus done, read, adopted and signed
IT this 18th day Of November, 1913.
ALPHE FQNTELIEU, Mayer. |
SHERIFF SALE.