New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1915-12-18

amount of gross sales for the 6Yst tw
month shall be considered tine basis, an
six times that amount shall be estimate
IS the annual receipts of such BUSINESS
provided that any person commencin
business after the first of July, peddler
excepted. snail pay one-haif of tine aoov
rates.
Be it further ordained, ETC., that tn
business of the previous year. as also IN
actual condition and result of business o
the current year, for new firms, associa
tons or corporations, for the purpose o
calculating licenses, shall be ascerta,net
by the City Tax Collector, any swor,
statement of . person in interest, his O.
their duly authorized agent OF officer
made before the said City Tax Collector
or his deputy, provided that if the sait
City Tax Collector be not satisfied -.iti
the sworn statement, he shall traverse the
same by rule taken in the prone court
and the rule shall be tried imm eliately
whether an answer be filed or moi. On
the trail of said rule. the hook send writ.
ten entries, and memorandum of SAX
person or persons, firms, companies. cor
porstions or parties, shall De brought into
court and subject to the inspection and
examination of the Court. the officer who
took the rule and such experts as he NAV
employ, or the Court may appoint; pro-
vided that this inspection shall not be
considered a entitled the defendant to III
troduce in evidence said boks and docu-
ments any more than he would hav. tcen
without the inspection.
Provided, also. that the license shAr is
sule in accordance with the said sworn
statement notwithstanding the prospe,; OF
tendency of the rule, and the final ra,i-
tication shall be made by the Court.
Be it further ordained, etc.. that #
any business shall be conducted without
q license in cases herein provided, tne
officer whose duty is to issue license,
shall through the attorney herein provla-
ed for, on motion in the proper Court, as
provided in the Constitution and City
Charter, and which shall be without
desolute, the order thereof shall be com
posit or advance costs, take rule on party
or parties doing business to show cause
on the fifth day exclusive of holidays,
which may be tried out of term times
and in chambers. and shall always &c
tried by preference, why said party OF
parties should not pay the license claim
and penalties, or be ordered to cease
from their pursuits of said business until
after having obtained license; and H.
case said rule is made, q judgment in
favor of the City for the amount dec. eco
to be due by the defendant for the license,
penalty and costs heretofore and ne-eiI-
after provided for, and shall be executed
in the anne 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.
1t is hereby expressly provided that
each person association of persons, bust
ness firm or corporation required to take
out the license under this ordinance shall
be required to post same in con-
spicuous place in his or their place OF
business under 4 penalty of not less than
$1,000 nor more than $4,000, 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 sew
.ral places of business herein mentioned
md ascertain that the provisions of thi.
section are carried out.
Be it further ordained, etc. that the
only legal evidence that the license has
been paid shall be the appropriate fern
If license issued by the City Tax Collec-
.or, and no receipt issued bv the said Ts.
Collector in place of the license shall be
to prevent said City Tax
Collector from issuing receipt in lieu
If the appropriate form, to any person,
association of persons or business cor
'orations; provided, that nothing herein
shall be construed to exclude
,ral evidence of lost or destroyed license
Be it further ordained, etc, that the
-itv Tax ollector shall prepare and keep
book in which he shall record or file
he statements made under oath of all
persons, association of persons, business
firms or corporations who may apply
'or license to pursue any trade, profes-
ion, vocation, calling or business under
his ordinance.
Be it further ordained, etc, that the
lily Tax Collector charged with the col
ection of the tares herein provided, Is
and required to administer
,ath 10 any persons, president or proper
,fficer or agent of any association OF per-
IONS, business firm or corporation apply
ng for license under the provisions OF
lis ordinance.
That when the oath is taken Lefore the
Collector no charge shall be made for the
anne. Any false swearing as to the gross
ecelpts of any person or persons or COZ
'orations through their president OF
proper officer or agent applying tor Ii
ense shall constitute the crime of perl |
Try, to be punished as directed by exist
ng criminal laws of this State.
Be it further ordained, etc, that the
lily Tax Collector is hereby required to
,eep the license register in which he
hall enter the names of every person,
ssociation of persons, business firms, OF
operations, with the trade, profession,
ocation, calling or business pursued, the
lass and graduations of same, the
mount of the license thereon, and the
icense thereon. and the date of collec
ion or payment thereof.
Be it further ordained, ctr, that the
aid Tax Collector violating any provl
ion of this ordinance, or who shall will
ully rate any person, association of per
ons, business firm or corporation at less
aduation than the law contemplate, or
,ho shall issue to any said persons. as
ociaton of persons or business firms