The weekly Iberian. (New Iberia, La.) 1894-1946, 1920-12-18

business OF the current year loI Ho"
firms, associations or corporations,
for the purpose of calculating licenses
shall be ascertained by the City Tax
Collector, any sworn statement OF any
person in interest his or their duly
authorized agent or officer, made be-
fore the said City Tax Collector or
his deputy, provided that If the SAID
City Tax Collector be not satisfied
with the sworn statement, he shall
traverse the same by rule taken IN
the proper court, and the rule shall
be tried Immediately whether an an
swer be filed or not. On the trial OF
said rule the books and written emit
ries and memoranda of said person
or persons, firms, companies, corpor-
ations or parties shall be brought into
court and subject to the inspection
and examination of the Court, the
officer who took the rule and such ex-
perts as he may employ or the Court
may appoint provided that this in.
pection shall not be considered and
entitled the defendant to introduce in
evidence said books and documents
any more than he would have been
without inspection.
Provided also that the license shall
issue in accordance with the SAID
sworn statement notwithstanding the
prospect or tendency of the rule and
the final ratification shall be made by
the Court.
Be it 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 busl-
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 license; and
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 a conspicuous place in his or
their places of business under pen
atty of not less than $40 or more than
500, 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
of business herein mentioned and as
certain that the provisions of this
section are carried out.
Be it further ordained, ETC., that
the only legal evidence that the IL
cense has been paid shall be the ap-
propriate form of license issued by
the City Tax Collector, and no re-
ceipt issued by the said Tax Collector
in place of the license shall be con-
structed to prevent said City. Tax
Collector from issuing receipt IN
lieu of the appropriate form to any
person, association of persons or busl-
ness corporations, provlded, that
nothing herein contained shall be con-
strued to exclude oral evidence OF lost
or destroyed license.
Be it further ordained, etc, that
the City Tax Collector shall prepare,
and keep a book in which he shall
record or file the statements made
under oath of all persons, association
of persons, business firms or corpor-
ations who may apply for license to
pursue any trade, profession, voca-
tion. calling or business under this
ordinance.
Be it further ordained, etc., that
the City Tax Collector charged with
the collection of the taxes herein
provided, is empowered and required
to administer oath to any persons,
president or proper officer or agent of
any association of persons, business
firm or corporation applying for a
license under the provisions of this
ordinance.
That when the oath is taken before
the Collector no charge shall be made
for the same. Any false swearing
as to the gross receipts of any per-
son or persons or corporations through
their president or proper officer OF
agent applying for license shall con-
stitute the crime of perjury to be
punished as directed by existing cri-
minal laws of this State.
Be it further ordained. etc. that
the City Tax Collector is hereby re-
ouired to keep the license register in
which he shall enter the names OF eve
nv person, association of persons
business firms, or corporations, with
the trade, profession, vocation, calling
or business pursued, the class anc
graduations of same, the amount OF
the license thereon, and the date OF
collection or payment thereof.
| Be it further ordained, etc, thai
the said Tax Collector violating any
provision Of this ordinance, or who
shall willfully rate any person, asso
citation of persons, business firm Of
corporation at less graduation thar
the law contemplates, or who shall is
sue to any said persons, association
of persons or business firms or cor
porations license for less sum thar
that corresponding with their gradua
, ton, shall be deemed guilty of mis-
demeanor in Office and shall on con