The St. Mary banner., 1922-11-18

ton and results of business of the
current year, for new firms, associa-
tions or corporations, for the pur-
pose Of calculating licenses, shall De
ascertained by the tax collector in
the sworn statement of the person or
persons in interest, his or their duly
authorized agent or officer, made be-
fore the tax collector or his deputy:
provided, that if the tax collector be
not satisfied with the said sworn
statement, he shall traverse the same
by rule taken in proper court,
which rule shall be tried summarily.
whether an answer be thereto filed
CT not On the trial of said rule, the
books and written entries and men,
oranda of said person or persons,
firms, companies, corporations or
parties, shall be brought into court,
and subjected to the inspection and
examination Of the court, the officer
who took the rule, and such experts
as he may employ or the court may
appoint; provided, that this inspec-
tior shall not be construed as enti-
tling the defendant to introduce in
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 said sworn state
ment, Notwithstanding the prospect
or pendency of the rule, and the fin
al ratification shall be made as ord.
cred by the court.
Sec. 80. Be it further ordained,
ETC., That each person, association of
persons, business firm or corporation
required to take out license under
this ordinance, shall be required IN
post the same in conspicuous place.
in his or their place of business, und.
er penalty of not less than ten nor
more than one hundred dollars, re-
coverable by the tax collector, before
any court of competent jurisdiction.
Sec 81. Be it further ordained,
etc, That the tax collectors and ex-
otficio tax collectors charged with the
collection of taxes, are hereby en-
powered to administer oath to any
person, president or proper official or
agent of any association of persons.
business firms or corporations apply
ing for license under this Ordinance;
and any tax collector or ex-officio tax
collector as aforesaid, or any notary
public or other officer of the State
empowered to administer oath, who
shall sign any jurat or certify to the
correctness of any oath without ad-
ministering the oath in person to the
applicant and having the applicant
sign the oath in his presence, shall
be deemed guilty of misdemeanor
and on conviction shall be subject to
fine of not less than one hundred
dollars or more than one thousand
dollars, or Imprisonment of not less
than thirty days OR more than ninety
days or both in the discretion of the
court. That when the oath is taken
before the collector, no charge shall
be made for same. Any false sweat
ing as to the gross receipts of any
person or persons, or corporations
through their president or proper
officer or agent applying for license
shall constitute the crime of perjury,
to be punished as directed by exist
ing criminal laws of the State. Where
an individual is applicant for license,
the affidavit must be taken in per-
son; where partnership, by mem-
Der of the firm, and where a corpo-
ration, by the proper officer thereof.
But in the absence from the Town
of the individual, the members of the
firm or proper officer of the corpora
tion, same may be taken by a COM
petent agent, on personal knowledge
of the facts, to be made to appear in
the body Of the affidavit.
Sec. 80. Be it further ordained.
etc, That the tax collector and ex-
officio tax collector violating any oe
the provisions of this ordinance, or
who shall wilfully rate any person,
association of persons, or business
firms and corporations, at less
graduation than the law contemp-
lates, or who shall issue to any said
person, association of persons or
business firms and corporations a Ii
cense for a less sum than that cor
responding with their graduation,
shall ba deemed guilty of a misde-
msaner in office and shall on co1vic-
tion before a competent authority be
, summarily dismissed therefrom.
Sec. 33. Be it further ordained.
etc, That if any tax collector shall
: through inccmpetency, negligence or
fault on his part, fail to collect IL
, ceabes in the proper amounts from
those by whom they are due, he shall
be responsible on his bond for all
: losses to the Town arising therc-
. from.
l Sec. 81. Be it further ordained.
: etc, That all unpaid licenses shall
bear interest at the rate of two per
: cent per month from the first day of
, March, and the payment thereon
{ shall be secured by the frst lien and
= privilege in favor Of the Town upon
A the property, movable and immova-
BILE, of the delinquent owing the IL
+, cense, and the tax collector or ex-