The Donaldsonville chief., 1921-03-12
MJSCFT.T,ANEnTTc

MISCELLANEOUS.
Section 10. Be it ordained, etc, that
when any two or more kinds of business are
combined except as herein expressly, pro-
vided for there shall be a separate license
required for each kind of business
shall lease, operate, manage or control the
When any firm, company association,
business franchise or property of other cor
porations, associations or firms, they shall
pay a separate license for each business.
Section 20. Be it further ordained, etc.
that the annual receipts, capital sales, pre-
miums, commissions and earnings in this or
dinance referred to basis of license, are
those for the year for which the license is
granted; the standard for their estimation
shall be prima facie proof of the preceding
year, if the business has been conducted
previously by the same parties or by parties
to whom they claim to be successors. If
the firm or company be new, the amount OF
gross sales for the first two months shall
be considered the basis, and six times thar
amount shall be estimated as the annual re-
celpt of such business provided that any per-
son commencing business after the first day
OF July, peddlers, hawkers and travelling
shows excepted, shall pay one-half the above
rates
Section FL. Be it further ordained, etc..
that the business of the preceding year, as
also the actual conditions and results of
business of the current year for new firms
associations or corporations, for the pur-s
poses Of calculating licenses shall be ascer-
tanned by the tax collector in the sworn
statement of the person or persons in in
terest, his their duly authorized agent orr
Officer. made before the tax collector or his
deputy, provided that If said officer be not
sHtisfied with said sworn statement, he shall
tNtverse the same by a rule taken in proper
court, which rule shall be tried summariIy,
whether an answer be thereto fled or not
On the trial of said rule the books and
written entries and memoranda of said per-
son or persons. firms. companies, corpora
IONS viii h,H -..x
and subjected to the inspection and exam 4
nation of the court the officer who took the
rule, and such experts as he may employ or
the court may appoint provided that this
inspection shall not be construed as entiti-
ing the defendant to introduce in evidence
said books and documents any more than hes
would have been without such inspection .
provided, also that the license shall issue III
accordance with the sworn statement not q
wlthstanding the prospect or pendeney nf n
the rule. and the final modification shall Dc
made by the court.
Section %. Be it further ordained etc.
That II any business be conducted without
license In cases herein provided the officer
whose duty it is to issue licenses shall
through the attorney for the tax collector
on motion in the proper court. provided
the constitution, and which shall be With
out deposit and advance cost take rule on
the party or parties doing such business to s.
show cause on the fifth day exclusive OF
holidays, after the service thereof, which ss
way be tried out of term time and in cham-
Frs. and shall always be tried by prefer
Nothing herein contained shall be construed
as to exclude oral evidence of loss or de-
traction of licenses.
Section %. Be it further ordained, etc.
has been paid shall be the appropriate form
OF license issued by the secretary and treas
urer of the parish. and no receipt issued by
a tax collector in place of the license itself
shall be valid. and this clause shall be cons
strued to prevent the tax collector from Isl
rnonI w, H., Are l. 49,
orm to any person, association of persons,
or business corporations: provided, that
that all unpaid licenses shall bear interest at
the rate OF per cent per month from the
lst day OF March, and the payment thereon
shall be secured by first lien and privilege
in favor of the parish upon the property,
movable and irnmovable, of the delinquent
owing the license, and the tax collector shall
collect said license and interest in the man
ner prescribed by existing laws,
Section "a. Be it further ordained, etc, u
that the tax collector shall prepare and keep
: book in which he shall record or file the 81
statements made under oath of all persons.
of persons, business firms or
corporations who may apply for license to ~
pursue any trade, profession, vocation cali
ng or business under this ordinance. 8s
Section rs. Be it further ordained etc, S
hat the tax collector is hereby required to Ed
Seep license register in which he shall en-
;er the names of all persons, association of sHt
PERSONS, business firms or corporations with sss
he trade, profession, vocation, calling or
business pursued, the class and graduation
II the same. the amount of license thereon
md the date of the collection or payments
hereof. On July of the year the tax
collector shall make and forward to the Sec
etary and treasurer of the parish full
'nd complete transcript of the said license
eglster, showing all licenses collected. DUR
ng the previous six months. A similifI 6
transcript shall be fled by the tax coIlecfF
N Dec. 81, 1921, showing all licenses co-
ected during the second hale of the year,
Section 26. Be it further ordained, etey
nat 1t the tax collector or officer, whose
luty It is to issue said licenses, shall through
ncompetency, negligence, fault on bis
art fail to collect licenses in the proper
mounts from those by whom they are due
e snail be responsible ON his bond for
osses to the parish arising therefrom.
Section II. Be it further ordained, etsrt
nee, why said party or parties should not
ay the amount of the license claimed and
enaltles s or be ordered to cease from fur
her pursuit of said business until after
aying obtained a license and in case such
ule Is made absolute the order thereon
ranted shall be considered Judgment in
Q be due by the defendant for license by
riVIiege and preference and Aenalty and
osEs heretofore and hereinafter provided s
or, and shall be executed in the same man
er as other judgments, and every viola-
ION OF the order of the court shall be con-
idered as q contempt thereof and be pun
shed according to law
It IS here expressly provided, that each #a8N
erson, association of persons, business firm
+ corporation required to take out a license
nder this ordinance be required to post tne
anne IN conspicuous place in his or them
lace OF business, under penalty of not less
ian SO nor more than 500 recoverable
y the tax collector before any court OF
jurisdiction; and it is his duty
visit in person or by deputies the several
aces OF business and ascertain that tne 67
tovisions of this section are strictly carT
'at the only legal evidence that g license
ed out.
Section %. Be it further ordained, etcs
TAT all gross receipts derived from any
efcantile business or occupation whatso-
,er, as hereinbefore provided, whethersEg
lrned within or without the parish, shall
rm the proper basis upon which all l-z
'nses shall be assessed and collected by
lie tax collector.
Section 90. Be it further ordained. etc.
at person. firm, or company haying
ore than one place of business, shall pag M l
separate license for each place of business
Section 80. Be it further ordained, etcs
at all ordinances parts of ordinances
conflict or inconsistent herewith are
reby repealed.