The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1912-09-28

class. Whenever the rate Of as
sessment levied against any inherit
lance, legacy, or other donation, Wnenj
deducted from said inheritance, le-
gacy, or other donation, would leave
the beneficiary q smaller net amount
than he would have received mad the
inheritance, legacy, OF o,ner o ',I].'
fallen into 'ne next Io"gI 0.'.19 80
the ciasslHtauoh according 10 a"noun
Of actual casa ya.ue, tneh lne I%,5
o. taxation sAau De II"I N"-lU'"CGG
upon the maximum amount III S!,,u
next lower class, ana Lne remain" 'LlsL,=
amount OF tue IN"Gl 'I.'',o- ,.,-l5 >,
or oluer S 4on5" on o t%a h We Class
!ne I"S: l'+ ~ f ,T, Ioaacv, or
mo "I'.In 1I5 e ,.t'iI' ''''''~
o'lLeI ,!'Il',''0'' IONS , .,-. ..,.,.. 40
DupHcat,on OF luheF.,@UGS .'' c,t6+' 60
between this state ana o,nII "C' o;3
foreign and domestic, S1aL ne %lo,u
ed by the exemption Oh So5pol ' CO
property belonging 10 d ueltuen' os
this state, and situated ocOS.ue -; -
this State, 10 inc e4Ient VI ''n c,totd.
herItance tax Oh Such otueI 9 2onoa1
ana by tIe eA s VI nd le-I Do.
EisnLS D0iom5 5I, " oba n0I If Stool, in
Te a,ician '1 onrnorotinns notes bonds,
Lo9''i" s.i5on uUl oF 6oht dun bv Lou,
anu ntou e' dahtors ~ y" bearinr on Iouisi-
800 80" ~ronarfy, n tho came extent.
This tax shall also be applied to
an uoH .,,..;1aa -4 into 80 same classes
b fo oT T hoTa defined An donations
;,rI ,-l I'iTos ~ the same Dprson with
i ~ noriod of five Years shall be
~ 80 q p1I ne ~ toootber constituting a
800 %
,,o4;oro inflow yivoS
Legacles anu uoHat1Ur' 49, nbarita.
10 euucatlonal' Aelr9Ao " +rI,s+oas for
D!e Iu 4:No1 .oIic,io,,c on charitable
nuroS sba1I ba nvemnt from this
~ ynioss cmcb donation or legacy,
49, u bo $500 than half Of the dis,
T nLIsoI nortion If the testator's or
1900 9oDor;s estate in which case the tax
u .InT bo imnosod mon the entire
i olts.-a ", dnno+ion and tho lngatpes
l.e' Joroos hall ho considered to be
W 80 +bird class
"loH'H '"0 I,''' -.., +o..o. .. +ho
g. 0ucH oIneI SpG1l"l 1''4 two
General ASSeIIOIy ny i" we ~ "
tniruS or all the ILieuIDeI9 e1Go'9 w. ~
eacn mousse may l'oIn '''ne ~ '''L''
pl090A 'N0
Article ".
,i.
l. The General Assembly ShoIL nav
power 10 levy Incense taxes o.Iy on
persons, partnerships &SSo0I" I,,L:
and corporations euS@SeG III nu9!.
ness or occupations IuaC lali SIltCtIy
under the DOMAIN OF lne ponce pow.
er. and Tor that purpose 10 CLASSIFY
all SUCH businesses anu oCCup@VIon9'
and to graduate the lax "iIlilH eat"
class.
2. Local subdivisions of the State
government shall have the power 10
levy licenses on businesses and Occu-
pations falling strictly within the do
main of the police power as prOVld-
ed in the foregoing section for the
State, save that such local licenses
as may be levied on traffic in malt,
vinous and alcoholic liquors shall not
be less than those levied by he
state nor less than t1ose no" or
hereafter 70 Ne PreSciIDeu NY nc
GeneraI Assembly DIS nllilllii uili ~ ''i
licenses.
3. Sub local subdivisions, as each
may determine for itself, shall also
have the right to levy license taxes,
classified and graduated with due re-
spect to equality and uniformity WITH
i'll each class, on all businesses and
occupations not covered by Section 2
Of this article; save and except Ii
censes on corporations, persons, firms
and associations whose property or
businesses among the sources of rev.
enue reserved to the State, and save
and except licenses on individuals
engaged in trades, occupations and
callings involving the personal labor
or skill Of the person to be taxed,
the police power; and save and ex-
SpC ~. po1 ,''' in5i,,iJ,roI, n1,goo,od ~
,l,an-,f fpo o+,,n;no+ w indns+ria1 r7Irsn;ts
mb who '' oonitof otno,+ ~ can nit in hus
;nooS ~ 3aSs thon fiUo +bomsand dol.
,ll0' 10 LOO 'n'',. -,
Iars' ana not Iaillhg "lIhln Cne uo-
nam OF the ponce power ana save
ana except persons, Trims anu COZ y po ~,