The Donaldsonville chief., 1921-12-17

Quoted previously by the same parties or
by parties to whom they claim to be sue
cessors. If the firm company be new,
the amount of gross sales for the hrst two
months shall be considered the basis. ana
six times that amount shall be estimated
as the annual receipt of such business pro-
vided that any person commencing nusl-
ness after the first day of July, peddlers'
hawkers and travelling shows excepted
shall pay one-half the above rates.
Section 2l. 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 tor new nrms'
| associations or corporations Joe the ~.
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 or their duly authorized agent or
officer made before the tax collector or MS
deputy, provided that if said officer be nor
satisfied with said sworn statement. ne
shall traverse the same by rule taken IN
proper court which rule shall be tried sum p,
marily whether an answer be thereto hieo
! or not.
On the trial of said rule the books and
| written entries and memoranda OF saao per
| son persons, firms, companies. corpora.
! tions or parties. shall be brought into court
and subjected to the inspection and exam
| ination of the court the officer VINO TOOK
| the rule and such experts as ne may en- nd
ploy or the court may appoint provided
| that this inspection shall not be construed
as emitting the defendant to introd uce IN
| evidence said books and documents any
more than he would have been "ithouG sus,
inspection: provided, also that the license
| shall issue in accordance with the sworn
| statement not withstanding the prospect OF
| pendency Of the rule, and the final ratihca'
ton shall be made by the court.
| Section 22@ Be it further oe1ained. etc.
that if any business be conducted without
license in cases herein provided the OF
fcI whose duty it is to issue licefses
| shan, through the attorney for the ta'
| collector on motion in the proper court, as
provided in the constitution, and whicf
| shall be without deposit and advance cos'
take a rule on the party or parties dolns naf
| such business to show cause on the n1tf
| day exclusive of holidays. after the ser
vice thereof, which may be tried out o.
| term time and in chambers, and shall al
ways be tried by preference, nothing mere
in contained shall be construed as TO eS
| clude oral evidence of loss or destructloI
of licenses.
| Section %. Be it further ordained, etc.
that the only legal evidence that the license
has been paid shall be the appropriate torn
of license issued by the secretary and treas
a tax collector in place Of the license itsel
shall be valid, and this clause shall be con
strued to prevent the tax collector from Is
suing a receipt in lien of the appropriate
or business corporations: provided tha
all unpaid licenses shall bear interest a
the rate of per cent per month from thu
1st day of March. and the payment Thereon
shall he secured by first lien and privilege
in favor of the parish upon the property
movable and immovable, of the dehnauen
owing the license, and the tax colecto
shall collect said license and interest II
the manner prescribed by existing laws
Section "a Be it further ordained, etc
that the tax collector shall prepare an
keep book in which he shall record or nj
the statements made under oath Of all per
sons, associations of persons, busines
firms or corporations who may apply TO
license to pursue any trade, profession, vo
cation calling or business under this or
dinance.
Section 25 Be it further ordained, etc
that the tax collector is hereby requireS t
kee& a license register in which he pa
ent& the names of all persons, associaSio
of persons, business firms or corporation
with the trade, profession, vocation, callin
or business pursued. the class "and gradua
ton of the same, the amount of icens
thereon and the date of the collection o
payment therereof. On July l of the yea
the tax collector shall make and forward t
the secretary and treasurer of the parish
full and complete transcript of the said Ii
cense register. showing all licenses collect
ed during the previous six months.
similar transcript shall be filed by the ta
collector Dec. 81, 1922, showing all Ii
censes collected during the second half o
the year.
Section 2G. Be it further ordained. etc
that if the tax collector or officer, who's
duty it is to issue said licenses, sha