Bogalusa enterprise and American. (Bogalusa, La.) 1918-19??, 1922-12-14


dollars the license shall be fifteen dollars ($15OO).
Twelfth Cass-When the gross receipts one thou
sand dollars or more and less than two thousand dollars
the license shall be twelve dollars ($l2OO).
Thirteenth Cass-When the gross receipts are seven
hundred and fifty dollars more and less than one thou
sand dollars the license shall be ten dollars $4,000.
Fourteenth Class-When the gross receipts are less
than seven hundred and fifty dollars the license shall be
five dollars (S5OO).
That every individual firm association corpora
ton carrying on the business profession of physician
osteopath dentist occulist attOrneyaaW, editor pub
Usher printer engraver photographer photographer ar
chitect civil engineer mechanical engineer electrical en-
neer decorator eWeer any other business not herein
provided for and not otherwise provided for by law shall
be graded the above set FORTH but the Incense 1or
the several classes of business profession included IN
this paragraph shall be Onehaf Of those established by
tn foregoing provision of this secOn provided no license
shall be issued hereunder for less than five dollars
($5OO).
Section 49, Be it further ordained etc., That moth
ing in this Ordinance contained shall be construed to eff
feet or repeal any existing laws eVyng license taxes on
business professions not enumerated IN this Ordinance
Section 20 Be it further ordained etc, That when
any two or kinds Of business are combined, except
herein expressly provided for there shall be separate
license required for each kind OF business.
When any firm, company or association shall lease
operate manage control the business franchise or prop
erty of other corporations associations or FIRMS they SMALL
pay a separate license for each business
Section Fl. Be it further ordained, ETC.. That the
annual receipts capital Sales premiums commissions and
earnings in this Ordinance referred to as basis of IL
cense are those for the year for which the license
granted the standard for their estimation shall be pra
facie of the preceding year. if the business has been con-
Quoted previously by the party parties to whom
thew 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 that amount
shall be estimated the annual receipts OF such business
provided that any person commencing business after the
first of July pedders haWkers, and travelling SHOWS eN
Icepted, shall pay One-half OF the above rates.
Rn firth
business of the previous year, also the actual condition
and results of business of the current year, for new Turns
associations corporations for the purpose OF cacuat
ing licenses shall be ascertaned by the tax collector
the sworn statement of the person or persons IN interest
his or their duly authorized agent officers MADE De
fore the tax tax collector his deputy PROVIDED tna
the tax collector be not satisfied with the said sworn state
ment he shall traverse the same by rule taken in proper
court which rule shall be tried summary, whether al
answer be thereto filed not On the trial OF SAID rule
the books and written entries and memoranda OF Sao per
son or persons firms companies corporations or parties
shall be brought into court the officer VINO TOOK the rule
and such experts as he may employ or the Court may ap
point provided that this Inspection shall not DE con
srued as emitting the defendant to introduce IN evidence
said books and documents any more than he would have
been without such inspection; provided also, that the
cense shall issue in accordance with the said sworn state
men Notwithstanding the prospect or pendency OF tn
rule and the final ratification shall be made as orderet
/ by the Court.
In addition to the duties and powers herein imposed
upon and vested in tax collectors, the Commissioner
Accounts and Finances shall have authority TO review anC
examine any sworn statements or accounts that may have
been or may be rendered furnished in pursuance
the provisions of this ordinance and he shall have author
ity to demand and examine the books, statements anC
accounts of any person firm association corporation
from whom license may be due under the provisions
this Ordinance and to take such proceedings before any
court of competent jurisdiction by rule or otherwise
against the tax collector against any person, frm as
ISOLATION or corporation from whom license may be due
as may be necessary to enforce full and fair compliance
with the provisions of this Ordinance.
Section 3d. Be further ordained, etc. That II an!
business shall be conducted without license, in cas-
herein provided the officer whose duty it is to issue Ii
censes SHALL through the attorney herein provided Tor
on motion in the proper courts as provided IN the con
choIb n deDOsit advance