New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1916-01-01

six times that amount shall be estimated
as the annual lecelpts OF such business
provided that any person commencing
business alter the first of July, ped1ier,
excepted, snail pay one-halt OF the aoov.
yates.
Be it further ordained. etc, that Ia
business OF the previous year. as also tnt
actual condition and result of business of
the current year, for new firms, assoca
tions or corporations. for the purpose of
calculating licenses, shall be ascertt ne
by the City Tax Collector. any sworn
statement of a person in interest. his Or
their duly authorized agent or officer
made before the said City Tax -oIl,. .o-
or his deputy. provided that if the said
City Tax Collector be not satisfied ,iti.
tho sworn staten ent, he shall ira verse the
same by rule taken in the ptore~ court,
and the rule shall, be tried immediately.
whether an answer be filei or m. On
the trail of said rule the hook send Wi
ten entries. and memorandums of sal
person or persons firms. companies. cor
pora tons or parties, shall be brought into
! court and sub ect to the Inspection and
examination of the Court. the officer who
/ took the rule and such experts as he may
employ. or the Court may appoint, pro
vided that this inspection shall not be
considered entitled the defendant to III
troduce in evidence said boks and docu
ments any more than he would hay, tcen
without the inspection.
Provided also. that the license chAi is
sule in accordance with the said sworn
statement notwithstanding the prospe,: OF
tendency Of the rule. and the final rati-
tication shall be made by the Court.
Be it further ordained. etc. that f
any business shall be conducted withou:
license in cases herein provided, the
officer whose duty is to issue license
shall through the attorney herein provid-
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
post or advance costs, take rule on party
or parties doing business to show cause
on the fifth dsv 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 II.
case said rule is made, a judgment in
favor OF the City for the amount dec eeu
to be due by the defendant for the license,
penalty and costs heretofore and ne-ein-
after provided for. and shaN be executed
in the anne manner as other judgments
and every violation of tn. >-der of said
Court shall be considered as contemp,
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 sha i
be required to post same in con-
spicuous place in his or their place Of
business under 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
eral places of business herein mentioned ,
md ascertain that the provisions of this |,
section are carried out.
Be it further ordained. etc. that the
only legal evidence that the license has I
been paid shall be the appropriate form 6
VI license issued bv the City Tax Collec-
TOR. and no receipt issued hv the said Ta~ !,
Collector w place Of the license shall BE-
constructed to prevent said City Tax
Collector from issuing a receipt in lieu |
# the appropriate form. to any person
association Of persons or business coy
,orations: provided. that nothing herein /
contained shall he construed 70 exclude ]
,ral evidence Of lost or DESTROYED license n
Be il further ordained, etc that the :;
-itv Tax o'lertor shall prepare and keen
book in which he shall record or file j
ne statements made under oath of AL Ii
VERSIONS. association of persons, business. @
irms or corporations who may apply r
or license to pursue any trade, profess :,
ion. vocation. calling or business undc.
his ordinance.
Be it further ordained. etc. that the !
,ity Tax Collector charged with the col \
ection Of the tares herein provided. is
and required TO administer
ath to any persons, president or proper II
fficer or agent of any association of per- q
ons, business firm or corporation apply r,
ng for a license under the provisions or ::
is ordinance. ~
That when the oath is taken before the b
Collector no charge shall be made for the T
anne. ANY false swearing as to the gross T
eceipts of any person or persons or COL r
orations through their president OF !
roper officer or agent applying tor il N
ense shall constitute the crime of peri
ry, to be punished as directed by exist 7,
1g criminal laws of this State. =
Be 1t further ordained, etc, that the ii
ity Tax Collector is hereby required to II
cep the license register in which he a
hall enter the names of every person, h
ssociation of persons, business firms, OF -
with the trade, profession, IL
ocation, calling or business pursued, the b
ass and graduations of same, the s
mount of the license thereon, and the nj
cense thereon. and the date of collec- y.
on or payment thereof. 81
Be it further ordained, ctr, that tn. ~
lid Tax Collector violating any prov,- RI
on of this ordinance, or who shall will y
lily rate any person, association OF per
ms, business firm or corporation at less
aduation than the law contemplate, or CO
no shall issue to any said persons. as in
'ciation of persons or business firms m
corporations license for less SUN "