The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-10-19


tutiorE or TO trustees for educational, re-
Neiouk or charitable purposes. shall be
exem4t from this tax. unless such dona
ton pr legacy; shall ne more OF t fsah ies sl.s
tors or donors estate. in which case
the tax shall be imposed upon the entire
legacy or donation and the iegatees or
doneet shall be considered TO be WITHIN
ysuch other special taxes as the
General Assembly by a vote of two thirds
Of alIethe members elected to each house
may rom time to time prescribe.
Article w.
L The General ASSEMBLE: shall have
power to levy license taxes only on per
sons partnerships. associations and cor
porations engaged In business or occupa-
lions that fall strictly under the DOMAIN
of the police power. and for that purpose
TO classify all such businesses ana occu-
pations. and to graduate the tax within
2 Local subdivisions of the State gov
ernment shall have the power 70 ievy
licenses on businesses and occupations
falling strictly within the domain OF the
police power as provided in the forego-
Ing section for the State. save that such
local licenses as may be levied on traffic
In malt vinous and alcoholic liquors snail
not be less than those levied by the state
nor less than those now or hereafter to
be prescribed by the General Assembly as
minimum local licenses.
q such local subdivisions as each may
determine for itself shall also have the
right TO levy license taxes. classiied ana
graduated with due respect to equality
and uniformity within each class, on all
businesses and occupations not covered
by Section of this Article: save and ex-
cent licenses on corporations, persons,
firms and associations whose property or
business Is among the sources OF revenue
reserved to the State. and save and ex-
cept licenses on individuals engaged In
trades OCCUPATIONS and callings involving
the personal labor or skin of the person
70 be taxed. and not falling within the
domain of the police power; and save and
except corporations, associations, part
nerships or individuals engaged In manu-
featuring or industrial pursuits. whose
capital stock. or capital In business, Is
less than five thousand dollars. and not
falling within the domain of the police
power: and save and except persons,
hrms and corporations engaged In agrf-
cultural or horticultural pursuits. In no
event shall any such local license ex-
coed one-tenth OF one per cent OF the
gross receipts of the licensee. provided
That no license shall be less than $500.
nor shall the licenses provided for in
this section be levied unless the general
property tax OF each taxing locality. when
exercised to sixty per cent of its limit,
shall not be sufficient to pay the expenses
of its government. Whenever munich
pal license equals the license levied by
the parish. only the municipal license
shall be due and collectible-
Article v.
l. All assessments of property for
Tax Commission, composed of three
members to be elected, not later than
July list. 1913. by Board composed of
the Governor, the State Auditor and the
State Treasurer, from among the quail
fed electors OF the respective Railroad
Commission Districts. as constituted at
this date. and they shall not be subject
TO removal except for the causes and in
the manner provided for the removal OF
district judges.
q The terms OF the first commissioners
n - g. - rfx-
The period each is to serve shall be de-
termined by lot. At the expiration of
such terms, election shall be for the pc
Rod OF six years; and commissioners shall
be elected and vacancies filed for any
unexpred term by the qualified electors
Of the respective Railroad Commission
Districts at the regular congressional
elections held In this State the first Tues
day after the first Monday in November
every two years; and at the said congress
sional election held just prior to the ex-
piration OF their respective terms.
Office and have its domicle at Baton
Rouge, and the members shall reside In
Baton Rouge and devote their time ex-
clusively to the discharge Of their du-
IA They shall each receive salary Of
Five Thousand Dollars per annum, be-
ginning January 1. 1914 and their trav-
sling expenses, not exceeding q maximum
amount to be fixed from time to time by
the General Assembly, an itemized ac-
count of which shall be rendered in an
s. The chairman Of the first Commits
sion shall be named by the appointing
Board and serve until the expiration OF
his term of Office, and thereafter the
Commission shall select It's own chair
man.
s. The Commission and the individual
members thereof shall perform such du-
ties In respect to assessment and taxa
tion as are herein prescribed. and suct
other and further duties as the General
Assembly may from time to time pre-
- scribe.
Z. The General Assembly shall pro-
vide snid Commission with an adequate
clerical force.
8. The Commission shall have power Il
adopt and enforce such reasonable rules
regulations and modes of procedure. moi
Inconsistent with law. as II may deem
proper for the discharge of It's duties. ant
20 hear and determine complaints tina
may be made against assessments. ant
other Of its acts required or authorized
by law.
60 summon and compel the attendance
Of witnesses. to swear witnesses, and Z
compel the production of books and pa
pers. to take testimony under commits
sion. and to punish Cor contempt. as full,
as n provided by law for the distric
courts. The General Assembly NAV pro
vide other penalties for violating the or
de-~ OF the Commission.
TO- If any person. firm. association o
CORPORATION shall be Dissatisfied with tn
esseSsmert made or action taken by tn
Commission. such party may file a peti
tiou setting forth the cause Of objec
fion t. such assessment or action of tn
Commission or to either or both in
court Of competent jurisdiction. at tn
domicfe Of the Commission. against sal
Commission as defendant. Either part
may appeal TO the Supreme Court OF tn
State without regard to the amount IN
voivrd: such appeals to he returnahl
Within ter DAYS after the date that tn
decision Of the lower court becomes fina
All such cases. both in tho trial and 40
perate court. shall be tried summarit
eud by preference over ell other case.
Such cases NAV be tried In the court {
the first instance either In chambers c
at term time.