The Donaldsonville chief., 1921-03-26
MISCELLANEOUS

| MISCELLANEOUS.
Section 10. Be it ordained etc, that
when any two or more kinds of business are
| combined except as herein expressly pro-
vlded for there shall be a separate lieenea8
required for each kind of business.
shall lease, operate. manage or control the
| When any firm, company or association
business franchise or property of other cor
lporatlons, associations OF firms, they shnIl
pay separate license for each business
! Section 90. Be it further ordained, etc.
that the annual receipts, capital, sales, pre-
miums, commissions and1earnings in this or
dinance referred to as a bass of license, are
those for the year for which the license il &
granted; the standard for their estimation
shall be prima face 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 mcnths shall
be considered the basis, and six times that
amount shall be estimated as the annual re4
ceipt 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 21- Be it further ordained, etc, 4,
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-
poSES& OI &AdlCuiatiuR HcEnSGS snail De dSCGf-8
tanned by the tax collector in the sworn
statement of the person or persons in insa
terest, his or their duly authorized agent or
officer. made before the tax collector or his
deputy, provided that if said officer be not
satisfied with said sworn statement he shall
traverse the same by rule taken in proper
court. which rule shall be tried sumnariIy
whether an answer be thereto filed or not. sSs
On the trial of said rule the books and
written entries and memoranda of said per-
persons. firms. cOnnanieg -
tons or parties. shall be brought into court
and subjected to the inspection and exam
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 entitf-
| ing the defendant to introduce in evidence
said books and documents any more than be-
would have been without such inspection; u
provided, also that the license shall issue lFs
accordance with the sworn statement not
withstan nding the prospect or pendeney snf
the rule. and the final modification shall be
made by the court.
Section ~. Be it further ordained, etc,
that il any business be conducted without ass
license IN cases herein provided the officer
i whose duty it is to issue licenses shall
through the attorney for the tax collector
| on motion in the proper court. as provided
n the constitution. and which shall be with
cut deposit and advance cost take a rule on
the party or parties doing such business to-
show cause on the fifth day exclusive of 1
holidays. after the service thereof which
may be tried out of term time and in cham
bers, and shall always be tried by prefer
nothing herein contained shall be construed
as to exclude oral evidence OF loss or de-
truction of licenses. s m gSs3s
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. ana no receipt issued by
shall be valid. and this clause shall be cons s.
strued to prevent the tax collector from is-
uing a receipt in lien Of the appropriate
orm to any person. association OF persons.
or business corporations: provided, that
that all unpaid licenses shall bear interest at
the rate of 2 per cent per month from the u
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 imsnovab1e, of the delinauentis
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,
that the tax collector shall prepare and keep
a book IN which he shall record or file the
statements made under oath of all persons,
associations of persons, business firms Or
corporations who may apply for license to
pursue any trade, profession, vocation eal~Ss
ing or business under this ordinance.
Section25. Be ii further ordained. etc.s
that the tax collector Is hereby required to
keep license register in which he shall en-ss
ter the names Of all persons, association o.
the trade, profession, vocation, calling or
business pursued. the class and graduation
of the same. the amount of license thereon
and the date Of the collection or payment
thereof. On July of the year the TAX
collector shall make and forward to the secs
retary and treasurer of the parish full
and complete transcript Of the said license
register, showing all licenses collected dur
transcript shall be filed by the tax collector
on Dec. 81 1921, showing all licenses COLI
lectea during the second half Of the year
Section 26. Be it further ordained, etc.
that II the tax collector or officer, whose
duty it is to issue said licenses, shall through
incompefency, negligence, or fault on his
part fail to collect licenses in the proper
sFnounts from those by whom they are due
ne shall be responsible on his bond for
losses to the parish arising therefrom
Section 27.5 Be it further ordained, etca
ence. why said party or parties should not
pay the amount of the license claimed and
penalties or be ordered to cease from fur
ther pursuit of said business until after
having obtained a license and in case such
rule is made absolute the order thereonS
granted shall be considered judgment ills
favor OF the parish for the amount deereed Y
TO be due by the defendant for license hy
privilege and preference and penalty and
eosts heretofore and hereinafter provided
for, and shall be executed in the same man-
ner as other judgments, and every viola
tion of the order of the col.rt shall be coa-
sldered "a contempt thereof and be pun
ished according to law.
E It is here expressly provided, that each
person, association of persons, business frn1S
or corporation required to take out a icenss5zs
Under this ordinance be required to post the
same in a conspicuous place in his or Their
place of business. under penalty of not less
than s10 nor more than $I0O recoverable 81
by the tax collector before any court of
competent jurisdiction; and it is his duty
to visit in person or by deputies the several
places Of business and ascertain that the
provisions Of this section are strictly cas-
that the only legal evidence that license
ried out.
Section %, Be it further ordained, etc.
hat all gross receipts derived from any
mercantile business or occupation whatsos
ever. as hereinbefore provided. whethef
earned within or without the parish. shallSg
form the proper basis upon which all H.
censes shall be assessed and collected BY
the tax collector.
Section %. Be it further ordained. etss
that a person. firm, or company, hayins
more than place of business, shall pa zsS
a separate license for each place of business
Section 80. Be it further ordained, etc..
that all ordinances or parts of ordinances Z
in conflict or inconsistent herewith are
hereby repealed.