The St. Mary banner., 1922-11-11
Police Jury Proceedings.
CONTINUED.

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 a rule taken in proper court,
which rule shall be tried summarlly.
whether an answer be thereto filed
or not. On the trial Of said rule, th4
books and written entries and mem
oranda of said person or persons,
firms, companies, corporations or
parties, shall be brought into court,
and subjected to the Inspection ana
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-
tion shall not be construed as entl-
ting 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,
persons, business firm or corporation
required to take out license under
this ordinance, shall be required tn
post the same in conspicuous place.
in his or their place of business, und-
er a 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-
officio tax collectors charged with the
collection of taxes, are hereby en-
powered to administer oath to any
person, president or proper official o.,
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 a 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 swear
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
ber of the firm, and where a corpo-
ration, by the proper officer thereof.
But in the absence from the Parish
of the individual. the members of the
firm or proper officer of the corpora
ton, same may be taken by COM
petent agent, on personal knowledge
ct 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 eI~
officio tax collector violating any OF
the provisions of this ordinance, or
who shall wilfully rate any person,
association Of persons, or business
nrms and corporations, at a less :.
graduation than the law contemp~
lates, or who shall issue to any said
person, association of persons or
business firms and corporations a IL :
cense for less sum than that cor
responding with their graduation,
shall be deemed guilty of misde-:
meanor in Office and shall Oh convic-
tlon before a competent authority be .
summarily dismissed therefrom. :
Sec. 33. Be it further ordained, :
ETC., That if any tax collector shall :
through incompetency, negligence or {
fault on his part, fail to collect IL {
censes IN the proper amounts from {
those by whom they are due, he shall
b. responsible on his bond for all
losses to the Parish arising there {
Sec. a.. Be it further ordained. 9
ETC., That all unpaid licenses shall 2
bear interest at the rate of two per 2
cent per month from the first day of 2
March, and the payment thereon 2
shall be secured by the first lien and 2
privilege in favor of the Parish upon 2
The property, movable and innmova-
bic, Of the delinquent owing the IL .
,ense, and the tax collector or ex- 2
officio tax collector shall collect said ?
license and interest in the manner .
prescribed by existing laws. 2
Sec. 35. Be it further ordained, 2
.tc, That all gross receipts derived 2
rom any mercantile business or oc- q
upaton whatsoever, as hereinbefore q
provided, whether earned within or 2.