The Donaldsonville chief., 1921-12-31
PROFESSIONAL AND PERSONAL
nrcTTpA TVT0J

carriages, hacks or horses or motor venietes
for hire, undertaken, funeral director. stearn
steamboats, and ewner or lessees OF teii
bridges or ferries, stevedores, master build"
er and those engaged in the business Or
profession OF hiliposting, tacking or ad-
vertisins. the license shall be based upon
the gross annual receipts from such pro-
fession or business, and shall be fxed and
graded as follows. to-wit:
First-c t-claas--When the gross receipts ara
$4,000 OF more, the license shall be $50.
ond-class-When the gross receipta
are $1,000 or more and less than $4,000
the licenas shall be $3.50.
~Third-class-When the gross, receipts are
$4,000 or more and lsss than $1,000. ths III
cense shall be S26.
Fourth-class-When the grosa rseaapts
! are $4,000 Or more and lsss than 5000, shs
license shall be $40.
Fifth-elasa-When the gross receipts are
$4,000 or more and less than $3ooe. the IL
| cense shall be $40.
less than $4,000, the license shall ba SS.
That for every individual. firm, assocta~
tion corporation carrying on the business
or profession of physician. osteopath. den.
Est, oeuEst, attorney at law. editor, pubiish@
er, printer, engravery photographer, phatos
grapher. architect, civil engineer, nechaHi-
cal engineer, electrical engineer. decorator.
! jeweler. or any other business not herein
provided for and not otherwise provided By
| law. shall be graded the same above set
forth; but the license for the several
| classes Of business or profession included
| in this paragraph shall be one-haf Of those
| established by the foregoing provisions Of
| this section: provided that no license shall
be issued hereunder for less tran s5.
! TELEGRAPH, TELEPHONE AND
| EXPRESS.
| Section 1s. Be IL further ordained, ste-,
/ that for carrying each business OF
telegraphing, telephoning, express company
| or agency, the license shall be based ON tina
gross annual receipts Of each person, ASSOC
A,sx
ration engaged in said business. as followu.
| First-class-When the gross receipts ara
81 .oao or nore, the license shall be $40.
| second-class--When the gross reeeaptss
$40.
MISCELLANEOUS.
Section 10. Be it ordained, ETC., thas
when amp two or more kinds of business
are combined except herein expressly
| provided for there shall be separate H.
cense required for each kind of business.
When any firm, company or association.
| shall lease, operate, manage or control the
porations, associations or firms, they shall
pay a separate license for each business.
Section 20 Be it further ordained, ese.e
that the annual receipts, capital sales pre-
| Hniunas, commissions and earnings i'm this
ordinance referred to as a basis of license,
are those for the year for which the license
is granted; the standard for their estina-
ton shall be prina faeie proof of the pre-
| cedng year. If the business has been oczs-
dueted previously by the same parties OK
| by parties to whom they claim to be sue
SCISSORS. II the firm or company be nsw.
the amount of gross sales FOR the irss two
months shall be considered the basis, and
six times that amount shall be estimated
as the annual receipt of auch business pro-
ness after the irst day Of July. peddiers.
hawkers and travelling shows excepted.
shall pay one-half the above rates.
Section 81. Be it further ordained. etc.
rot hs htg AF+ +En Rf94rn
also the actual conditions and results eg
business of the current year for new arns.
| associations or corporations. for the par
poses of calculating licenses shall ba assax-
tanned by the tax collector in the sworA
statement of the person or PERSONS In In
. terest, his or their duly authorized agent or
| officer. made before the tax collector or hia
: deputy, provided that il said officer be not
satisfied with said sworn statement. Ae
Il shall traverse the same by d rule taken In
proper court, which rule shall be tried SUM
naarily, whether an answer be thereto aied
|, or not.
Il On the trial of said rule the books aad
! | written entries and memoranda Of said per-
l. son persons, firms, companies, corpora
and subjected to the inspection and exam
ii ination of the court the officer who took
. The rule, and such experts rs heSEnay eFs-
ploy or the court may appoint provided
that this inspection shall not be construed
"a emitting the defendant to Introduce TN
evidence said books, and documents any
more than he would have been without such
inspection: provided, also that the license
shall issue in accordance with the swern
statement not withstandins the prospect oE
pendency of the rule. and the fnal ratifiea-
: fion shall be made by the court
4 Section %. BE it further ordained. ste..
that II any business be conducted wltheua
a license in cases herein provided the Of
: icer whose duty it Is to isaue lieenseS
: shall, through the attorney for the tar
collector aa motion in the proper court. ~
provided in the constitution, and which
shall be without deposit and advance cost
take rule on the party or psrties doing
! ! day exclusive Of holidays. after the ser.
vice thereof which may be tried out ei
: term time and in chambers. and shal
always be tried .., by prefersns,ea ssan,a VII, W.,
pay the amount of the license claimed and
J | her pursuit Of said business until aftaz
| having obtained q license and in case such
1 rule ID made absolute the order thereon
| sranted shall be considered q Judgment in
| favor Of the parish for the amount deere&c
O. ! TO be due by the defendant for license By
g privilege and preference and penalty ane
1 costs heretofore and hereinafter providee
9 Tor and shall be executed in the same man
/ Ter as other Judgments, and every ytols'
| ion of the order of the court shall be sen'
I dered as q contempt thereof and be pun
;. ished according to law. Provided nothins
. herein contained shall be construed as to ex
: clude oral e-'idence of loss or destruetaos
!, Of licenses. .
6 II Is here expressly provided. that sael
| person, association of persons, business nfHx
[ or corporation cequired to take out IL
= sense under this ordinance be required Y
s post the same in a conspicous place In Hi
{ Or their place Of business, under penalty st
q not less than $40 more than 500 re
= | coverable by the tax collector before an,
court of competent jur'stictaon: and 1t II
9 his duty to visit in person or by deputies
J. he several places. OF business and ascef
tain that the provisions Of this section aya
e strictly carried OUT
penalties or be ordered to cease from fuT
n sectinr 23. Be 1t further ordained, etc.
q that the only legal evidence that the hcsns'
has been paid shall be the appropriate fora
q Of license issued by the secretary and treas
9 | user of the parish, and no recent issued o!
IL tax collector In place of the licenge ttssi
9 shall be Valid and this clause shall be con
G | strued to prevent she tax collector from II
suing receipt III lien Of the apprcpriat
e form 60 any person. association OF persons
or business corporations; provided tha
q all unpaid licenses shall bear interest q
: he rate of z per cent per month from tn
7 tst day OF March, and the payment thereof
q 1 shall be secured by first lien and priviieg
q I n-sfavos Of the pariah upon the praperty
: 1 movable and immevables of the dslinauen
swing the license. and the tax eolieeto
hall collect said license and interest Ii
9 I he manner prescribed by existing laws
Section a. Ba It further erassnsa ese an
.seep book in which he shall record or al
:. The. statements made under oath oska1kyv s y
! sons. associations OF persons " bfhx-p
irms or corporations who mag apbly gS
: l license to pursue any trade, proes<sion. a.
! cation calling or business under thss
= dinance.
Section rs. Be II further ordained, ste
: AEhat the tax collector Ia hereby required Y
{ teen 4 license register i'm which he sha
enter z1e names of all persons, asaociatas'
. Of persons, business firms or corporation
with the trade. profession, vocation, ealitn
or business pursued. the class and Rradua
eF HEGnS