The weekly Iberian. (New Iberia, La.) 1894-1946, 1920-12-11

business Of the current year for new
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 a 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 ent-
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
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
/ 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 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 a 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 Ii
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-
to prevent said City Tax
Collector from issuing a receipt in
lieu of the appropriate. form to any
person, association of persons or bust
ness corporations, provided, that
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-
atoms who may apply for license to
pursue any trade, profession, voca-
ton, 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
license under the provisions of this
ordinance
That when the oath is taken before
he Collector no charge shall be made
Tor the same Any false swearing
as to the gross receipts of any per-
son or persons or corporations through
heir president or proper officer or
agent applying for license shall con-
,tit11te the crime of periI1rv to he
punished as directed by existing cri-
ninal laws of this State.
Be it further ordained, ETC., that
he City Tax Collector is hereby re-
guired to keep the license register in
which he shall enter the names of eve
" person, association of persons,
business firms. or corporations, with
he trade, profession, vocation, calling
n business pursued, the class and
yraduations of same, the amount of
he license thereon, and the date of
collection or payment thereof.
Be it further ordained, ETC., that
he said Tax Collector violating any
provision of this ordinance, or who
hall willfully rate any person, asso-
iation Of persons, business firm or
oproration at less graduation than
he law contemplates, or who shall is
ue to any said persons, association
,orations a license for less sum than
hat.corresponding with their gradua-
ion, shall be deemed guilty of mis-
emeanor in office and shall on con-
-iction before the competent auth