The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1914-11-28
AN ORDINANCE.


corporations, pursuing any trade,
profession, vocation, calling or bus
mess in the Parish Of West Felic-
lana, Louisiana, except those that
are expressly excepted from such
license tax by Article 229 of theCon-
stitution OF the State OF Louisiana:
Be it ordained by the Police Jury OF
the Parish of West Feliciana in reg
ular session convened on this 4th day
OF November, Nineteen hundred and
fourteen (1914)-
Section l. That there is hereby levied
an annual license tax for the year
Nineteen hundred and fifteen (1915),
upon each person, association OF per-
sons, or business firms and corpora
lions pursuing any trade, profession,
vocation, calling or business, conduct
ed, pursued, carried on or operated
within the limits OF the Parish of West
Feliciana, La, which may be subject
to such license tax undeI Article 229
of the Constitution of the State of
Louisiana.
Sec. 2. That on the End day of Janu-
airy, 1915, the tax collector shall begin
to collect and shall collect as fast as
possible from each of the persons or
business firms, associations OF persons,
and corporations pursuing within the
limits OF said Parish any trade, profess
sion, calling, vocation or business, a
license tax as herein provided. ALI
licenses shall be due and collectible
during the first two months OF the year
1915 and all unpaid licenses shall be-
come 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 is paid within ten days.
Sec. 3. That the annual parochial Ii
cense hereby levied is declared to be
the same as, and to be graduated 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
az the license laws of the State of
Louisiana now in force provide for
State purposes, and are to be deter
mined in accordance Herewith, to-wit:
Act No. III OF the General Assembly of
the State OF Louisiana of the session of
1898, and the subsequent acts of the
General Assembly of Louisiana amenda-
tory thereof. 1t is hereby declared to
be the intention of this body to herein
levy the same license tax for parochial
purposes, both as to graduation and
amount as is now imposed by the Gen
eral Assembly for State purposes, to
which laws special reference is hereby
made as being part hereof for the pur-
pose aforesaid, provided that this re-
striction shall not apply to dealers in
distilled alcoholic and malt liquors,
the license for the carrying on of
which business shall be as hereinafter
provided in this ordinance.
Sec. 4. That the procedure in the
collection of parochial 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. III OF the General Assembly
of Louisiana of the session of 1898, as
amended by subsequent acts of the
General Assembly and at subsequent
sessions; and the penalties imposed
upon, and interest and costs to be col
lected from delinquents, are declared
to be the same and to be collected in
the same manner as provided by said
act of the General Assembly Gas amend
ed by subsequent acts) for State pur-
poses
Sec. 5. That for every business or
dealer in distilled, alcoholic or malt
liquors, whether selling by wholesale
or retail, the parochial license is here
by levied, graduated and determined
as follows, in this Parish: When the
gross annual receipts of said business
are Fifty thousand dollars ($50,000) or
more, the license shall be One thousand
five hundred dollars ($1,5OO) per year,
or for any part thereof.
When the gross annual receipts of
said business are Thirty-seven thous-
and dollars ($37OO0) and less than
Fifty thousand dollars ($5O,O0O) the
license shall be One thousand four
hundred dollars ($1,40O) per year or
for any part thereof.
When the gross annual receipts Of
said business are Twenty-Five thousand
dollars ($25,000) or more, and less
than Thirty-seVen thousand dollars
($37,0OO) the license shall be Thirteen
hundred dollars ($1,300) per year or
for any part thereof.
When the gross annual receipts Of
said business are less than Twenty tive
thousand dollars ($25,OOO) the license
shall be One thousand dollars 10000
per year, or for any part thereof.
Sec. 6. That the annual license tax
for parochial purposes, on the sale of
pistols, or pistol cartridges, and rifles
or rifle cartridges, blank pistols and
blank cartridges hereby levied, shall be
the same as to graduation and amount
as now provided for State purposes by
Act No. IS of the regular session of the
General Assembly of the State of LOU
isiana of the year 1904, to which act
special reference is hereby made for
the purpose aforesaid and for identifi.
cation herewith; and said license shall
be collected by the tax collector in the
same manner and at the same time as
are collected other license taxes.
Sec. Z. That any person, firm, corpo-
ration or company having more than
one place of business in said parish,
shall pay a separate license for each
place of business in said parish.
Sec. 8. That incorporated municipal
EtNr,