The weekly Iberian. (New Iberia, La.) 1894-1946, 1920-12-25

|
firms, associations or corporations
for the purpose of calculating license
shall be ascertained by the City Ia
| Collector, any sworn statement of an,
! person In interest his or their dull,
authorized agent or officer, made be
fore the said City Tax Collector o
his deputy, provided that if the sal
City Tax Collector be not Statistic,
with the sworn statement, he shall
traverse the same by a rule taken il
the proper court, and the rule shall
be tried Immediately whether an an
swer be filed or not. On the trial O
said rule the books and written ent
ries and memoranda of said person
or persons, firms, companies, corpor
ations or parties shall be brought int,
court and subject to the inspectio,
and examination of the Court, tn,
officer who took the rule anG such ex
perts as he may employ or the Cour
may appoint provided that this in
pection shall not be considered ant
entitled the defendant to introduce il
evidence said books and document.
any more than he would have beer
without inspection.
Provided also that the license shall
issue in accordance with the sale
sworn statement Notwithstanding thu
prospect or tendency of the rule anc
the final ratification shall be made by
the Court.
BE 1t ordained, etc, that if any
business shall be conducted without a
license in cases provided, the officer
whose duty is to issue license shall
through the attorney herein provided
for, on motion in the proper Court,
as provided in the Constitution and
City Charter, and which shall be with
out desolute, the order thereof shall
be compost or advance costs, take
rule on party or parties doing bust
ness to show cause on the fifth day
exclusive of holidays, which may be
tried out of term times and in cham
bers, and shall always be tried by
preference, why said party or parties
should not pay the license claim and
penalties, or be ordered to cease from
their pursuits Of said business until
after having obtained a license; and
i ncase said rule is made, a judgment
in favor of the City for the amount
decreed to be due by the defendant
for the license, penalty and costs
heretofore and hereafter provided for
and shall be executed in the same
manner as other judgments and every
violation of the order of said Court
shall be constituted as a contempt
thereof and punishment according to
law.
It is hereby expressly provided that
each person, association of persons,
business firm or corporation required
to take out the license under this
ordinance shall be required to post
same in conspicuous place in his or
their places of business under a pen
atty of not less than $40 or more than
300, recoverable by the City Tax
Collector before any court of compe-
tent jurisdiction, and it shall be the
duty of said Tax Collector to visit in
person or by deputy the several places
If business herein mentioned and as
certain that the provisions Of this
section are carried out.
Be it further ordained, etc, that
he only legal evidence that the Ii
,ense has been paid shall be the ap-
oropriate form of license issued by
he City Tax Collector, and no re-
,eipt issued by the said Tax Collector
n place of the license shall be con-
;tructed to prevent said City Tax
Collector from issuing receipt in
leu of the appropriate form to any
,erson, association of persons or bust
less corporations, provided, that
nothing herein contained shall be con-
trued to exclude oral evidence of lost
n destroyed license.
Be it further ordained, ETC., that
he City Tax Collector shall prepare
md keep a book in which he shall
ecord or file the statements made
Inder oath of all persons, association
f persons, business firms or corpor-
tions who may apply for license to
ursue any trade, profession, voca-
ion, calling or business under this I
rdinance.
Be it further ordained, ETC., that
he City Tax Collector charged with
he collection of the taxes herein
rovided, is empowered and required
o administer oath to any persons,
resident or proper officer or agent of
ny association of persons, business
rm or corporation applying for
cense under the provisions OF this
rdinance
That when the oath is taken before
he Collector no charge shall be made
Or the same. Any false swearing
8 to the gross receipts Of any per-
IN or persons or corporations through
heir president or proper officer or
gent applying for license shall con-
titute the crime of perjury to be
as directed by existing cri-
linal laws of this State.
Be it further ordained, etc., that
lie City Tax Collector is hereby re-
uired to keep the license register in
hich he shall enter the names of eve
Y person. association of persons,
lsiness firms. or corporations, with
lie trade, profession, vocation, calling
business pursued, the class and !
of same, the amount of
lie license thereon, and the date Of :
election or payment thereof.
Be it further ordained, ETC., that :
lie said Tax Collector violating any
.ovision of this ordinance, or who =
lall willfully rate any person, asso- ,
alton of persons, business firm or .
proration at less graduation than 6
e law contemplates, or who shall is y
e to any said persons, association !
persons or business firms or cor :
,rations a license for less sum than
at corresponding with their gradua- !.
On, shall be deemed guilty Of mis- =
in office and shall on con-
ction before the competent auth :
itv he Sllnona q rilu disni Sod fharo