The St. Mary banner. (Franklin, Parish of St. Mary, La.) 1889-1931, 1920-11-06

architect, civil engineer. mcChdhlcdI en-
.inccr electrical engineer, decorator,
;cWcicr or any other business not here
n provided for and not otherwise pro
rided for by law, shall be graded the
anne as above set forth: but the license
Tor the several classes OF business o.
profession included in this graph
han be ol"-haf Of those established
py the foregoing provisions Of this
ection: provided no license shall be
ssucd hereunder for less than five dol
ans go.
sec IS BE it further ordained, etc.
rhat tiaTejing vendors Of stoves,
g:htEing reds and clocks. shall pay Ii
enses based on the amount OF their
ross annual sales. which licenses are
lereby fixed and graded as follows, to-
FIRST Class When the gross sales
IRE two Thousand dollars or more. the
.cense shall be two hundred dollars
5000.
Second class. When the gross sales
ire less than two thousand dollars, the
license shall be one hundred and fifty
lollars (Sl50).
Sec. -. 10 it further ordained. etc,
That trading stamp companies and all
other dealers of every kind whatsoever
SSuinG stamps to merchants or dealers,
hall pay licenses based on their gross
annual receipts, which licenses shall be
liked and graded. as follows, to-wit:
are two hundred thousand dollars or
more, the license shall be ten thousand
loliars (s10,000).
- -
eipt5 are one hundred and fifty thou
and dollars or more, and less than
wo hundred thousand dollars. the Ii
cense shall be eight thousand dollars
Third Class. When the gross receipts
IRE one hundred thousand dollars or
more, and less than one hundred and
fifty thousand dollars the license shall
pe six thousand five hundred dollars
S6,500).
Fourth Class. When the gross. re-
I.,,1 hIr,, Il flt1lY
and dollars. the license shall be five
thousand dollars $4,000.
Sec ~. Be it further ordained, etc:
That when any two or more kinds of
business are combined except as herein
expressly provided for, there shall be a
separate license required for each kind
of business.
When any firm. company or associa-
ZION shall lease, operate, manage or
control the business franchise or prop
erty Of other corporations, associations
or firms. they shall pay a separate Ii
:enSe for each business.
Sec. %. BE it further ordained, etc.
That the annual receipts, capital, sales,
premiums, commissions and earnings in
his ordinance referred to as a basis
If license, are those for the year for
which the license is granted; the stand
,rd for their estimation shall be prima
acie Of the preceding year if the bus
ness has been conducted previously by
he same party or parties to whom
hey claim to be successors. If the
irm or company be new, the amount
IF gross sales for the first two months
shall be considered the basis. and six
ines that amount shall be estima ted as
he annual receipts Of such business;
provided, that any person commencing
BUSINESS after the first of July, ped
Hers. hawkers, and travelling shows
excepted, shall pay one-half of the
lbove rates.
: Sec. 90. Be ii further ordained, etc.
That the business Of the previous year.
as also the actual condition and results
irms, associations or corporations, for
he purpose of calculating licenses,
shall be ascertained by the tax collec
tor in the sworn statement of the per-
son or persons in interest, his or their
July authorized agent or officer. made
before the tax collector or his deputy;
provided, that if the tax collector be
not satisfied with the said sworn state
nent, he shall traverse the same by a
rule taken in proper court, which rule
hall be tried Summarily whether an
answer be thereto filed or not. on the
trial of said rule, the books ana writ
zen entries and memoranda of said per-
son or persons, firms, companies. cor
porations or parties, shall be brought
INTO court, and subjected to the inSpec-
tion and examination of the court, the
officer who took the rule, and such
may appoint; provided that this IN
'pection shall not be construed as en-
tltlinS the defendant to introduce in
evidence said books and documents any
more than he would have been without
'uch inspection; provided, also, that the
license shall issue in accordance with
the said sworn statement, notwithstand-
ing the prospect or tendency of the
rule, and the final ratification shall be
made as ordered by the court
Sec. 80. BE it further ordained, etc,
That each person, association of per
sons, business firm or corporation re-
CURED to take out a license under thi.,
ordinance. shall be required to post the
same IN a conspicuous place, in his or
their place of business, under a penalty
Of not less tnan ten nor more than one
hundred dollars, recoverable by the tax
collector, before any court of competent
jurisdiction.
Sec. 81. Be it further ordained, etc.
That the tax collectors and ex -officio
tax collectors charged with the collec-
ton of taxes, are hereby empowered to
administer oath to any person, DreSi-
dent or proper official or agent of any
association of persons, business firms o.
corporations applying for license under
this Ordinance; and any tax collector
or eX-officio tax collector as aforc-
|ald, or any notary public or other
minister oath, who shall sign any iurat
or certify to the correctness Of any
oath without administering the oath in
person to the applicant and having thu
applicant sign the oath in his presence,
shall be deemed guilty of q INSIDE
meanor and on conviction shall be sub
lect to a fine of not less than one hun
Ired dollars or more than one thousand
dollars, or Imprisonment of notsIess
han thirty days or more than ninety
lays or both in the discretion of the
court That when the oath is taken
before the collector no charge shall be
made for same. Any false swearing as
to the gross receipts of any person or |
persons, or corporations through their
president or proper officer or agent |
applying for license shall constitute |
the crime of perjury, to be punished
as directed by existing criminal laws |
of the State. Where an Individual Is |
applicant for license. the affidavit must |
ne taken in person; where a partner |
ship. by a member of the firm, and |
where corporation, by the proper off |
the parish of the Individual, the mem
berS of the firm or the proper officer
or the corporation, same may be taken