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

Cuired to post the in a conspicuous place IN II
their place of business, under penalty of not lesa ~
ten nor more than hundred dollars, recoyerablss
the tax collector before any court of competent
ton and it shall be the duty of the city tax Collect
visit in person. or by deputies, the several places n.y.
ness herein mentioned and ascertain that the prnvi5
of this section are strictly carried out.
Section "a. Be it further ordained, etc. Thai Il
only legal evidence that license has been paid shan
the appropriate form of license issued by the CITY, and
Ireceipts issued by tax collector in place of the Hc
itself shall be valid and this clause shall be constas
prevent the tax collector from issuing receipt in lien
the appropriate FORM to any person. association o ~
sons or business corporations; provided that notb
therein contained shall be construed to exclude oral
dences of lost or destroyed licenses.
Section 25 Be it further ordained, etc., That il.
city tax collector shall prepare and keep book in which
he shall record file the statements made under Oaa
of all persons associations of persons, business firms
corporations who may apply for licenses to pursue an
trade profession VOCATION calling or business under G
ordinance
Section &C. Be it further ordained, etc., That Il.
tax collectors and ex-ofcio tax collectors charged WITH
the collection of taxes hereby empowered to admin
lister oath to any person. president or proper Official
agent of any association of persons business firms cor
pOratons applying for licenses under this ordinance and
anv tax collector or ex-OffcO tax collector aforesaid
or anv notary public or other officer Of the city empowered
to administer OATH who shall sign any jurat or certify
the correctness of any oath without administering the oath
in person to the applicant and having the applicant sign
domeanor and on conviction shall be subject to fine
not less than one hundred dollars more than thou
sand dollars or imprisonment OF not less than thirty days
or more than ninety days. 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 swearngh
gross receipts of any person or persons or corporations
through their president or proper officer or agent apply
ling for license shall constitute the crime OF perjury
be punished as directed by existing criminal laws OF the
state All licenses shall be paid in the parish wherein IS
stuated or conducted the business for which the license
lis due Where an individual is applicant for license the
affidavit must be taken in person; where partnership,
by member of the firm; and where corporation By
the proper officer thereof But in the absence from the
parish of the individual, the members OF the firm q
proper officer of the corporation same may be taken W
competent agent, on personal knowledge OF tae Iae
/ to be made to appear IN the body OF the a1roaWL
J Section 81. Be it further ordained, ETC.. That The
tax collector and exofficio tax collector violating any q
the provisions of this ordinance or who shall WllIu rae
any person. association of persons or business Trims aa
corporations at less graduation than the law eonehf
plates or who shall issue to any said person. assOuM
of persons or business firms and corporations license
for less sum than that corresponding with their gTaa
ton shall be deemed guilty of msdemeanor IN ONCE
and SHALL on conviction before competent autnol y
sUmmarily dismissed therefrom.-
Section g. Be it further ordained, ETC., That tle
City Attorney shall assist the City Tax Collector n M
collection of delinquent licenses and shall receive zen N
cent 1O%) of principal and interest collected as Tees
i On the second day of March of each year, Me u
collector or exofflco tax collector snail qeVsL " 81
City Attorney herein provided for, complete lst q y
delinquent license payers together with their iocau9 ~
kind Of business and the City Attorney shall mnsda
proceed to collect same in accordance with this Ordinance
Section g. Be it further ordained ETC., That ! ~ \
tax collector or officer whose duty it is to issue c
censes SHALL through incompetency negligence OF TAU
on his part fail to collect licenses in the proper amo
from those by whom they DUE he shall be resPons0
on his bond for all losses to the city arising therelf9a
Section go Be it further ordained, etc. That a. -
paid licenses shall bear interest at the rate OF two
IWhen due and the payment thereon shall be secNea
first lien and privilege in favor of the city upon the @
erty, movable and immovable of the delinquent wv
the license and the tax collector or exoffico tax con-
shall collect said license and interest in the manner =
scribed by existing laws.
Section 81 Be it further ordained, ETC., Ihss :
noss raneints derived from anv mercantile business " y