The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-10-18
rA,,e,oux ~ charitable insti-

educational religious or charitable insu' |
sutonS or ito trustees for educational, re-
ngious or charitable purposes, shaii De
don, or legacy, shall be more than hait
Of the disposable portion of the tesla
tors or donors estate, in which case
The tax shall be imposed upon the entire
legacy or donation and the Iegatees or
aonees shall be considered to DO Wltmh
the third class. .,o
General Assembly by q vote Of two-thirds
H all the members elected to each house
may from time to time prescribe.
Article ~.
l. The General Assembly shall have
power TO levy license taxes only on per-
hons. 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
10 classify all such businesses and oCcu-
iations and to graduate the tax within
each class
2. Local subdivisions OF the State gov
eminent shall have the power to levy
licenses on businesses and occupations
falling strictly within the domain OF the
police power as provided in the foreSo-
| ing section for the State, save that such
| local licenses as may be levied on traHlc
In malt, vinous and alcoholic liquors shaii
! not be less than those levied by the state
! nor less than those now or hereafter 10
be prescribed by the General Assembly as
minimum local licenses.
| g. Such local subdivisions as each may
| determine for itself shall also have the
right to levy license taxes, classified ana
| graduated with due respect to eQuahlY
and uniformity within each class, on all
| businesses and occupations not covered
by Section of this Article; save and eX-
! cept licenses on corporations, persons,
| arms 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 III
trades, occupations and Callngs involvlns
the personal labor or skill of the person
to be taxed, and not falling within the
domain of the police power; and save ana
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 rot
falling within the domain Of the police
power; and save and except persons,
hrms and corporations engaged IN agri-
cultural or horticultural pursuits In no
avent shall any such local license eX-
coed ne-tenth Of one per cent or me
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 It's limit
shall not he sufficient TO pay the expenses
81 tie government Whenever a munich
pal license equals the license levied by
the parish. only the municipal license
shall be due and collectlble.
Article V.
1. All assessments OF property fol-
State purposes shall be made by State
Tax Commission composed OF three
members to be elected, not later thar
July LIST, 1918, by Board composed OF
the Governor, the State Auditor and the
; State Treasurer, from among the quail
: Hed electors Of the respective Railroad
Commission Districts, as constituted a.
this date, and they shall not be subject
: to removal except for the causes and II
the manner provided for the removal o.
district judges,
q, The terms Of the first commissioner
The period each Is to serve shall be de
terrrined by lot. At the expiration o
, such terms, election shall be for the pc
Rod Of six years; and commissioners shall
be elected and vacancies filed for an,
unexpired term by the qualified elector
Districts at the regular congressional
elections held in this State the first Tues
day after the first Monday in Novemhe
every two years; and at the said congress
sional election held just prior to the e1
B piration of their respective terms
/. g. The Commission shall maintain a
Office and have its domicile at Bato
8 Rouge, and the members shall reside 1
I Baton Rouge and devote their time ex
clusiveiy to the discharge Of their du
l. Ties.
|. 1. They shall each receive salary {
A Five Thousand Dollars per annum, be
ginning January !. 1914, and their trav
Q cling expenses, not exceeding a maximum
amount to be fixed from time to time b
the General Assembly, an itemized az
count Of which shall be rendered in a
annual report.
S. The chairman Of the first Commi.
= sion shall be named by the appointir
his term Of Office, and thereafter II
u Commission shall select its own chail
man.
:. s. The Commission and the individu
" members thereof shall perform such dl
o. ties In respect to assessment and taxa
% ton as are herein prescribed. and sue
20 other and further duties as the Gener
Assembly may from time to time pr,
vu scribe.
=" l. The General Assembly shall pr'
" vide said Commission with an adequa
ia clerical force.
9. The Commission shall have power
u adopt and enforce such reasonable rule
regulations and modes Of procedure, n
inconsistent with law, as It may dee
proper for the discharge Of its duties, ar
10 hear and determine complaints tn
i. may be made against assessments, al
other OF It's acts required or authorize
n by law.
.. The Commission shall haze pow
10 summon and compel the attendan
O. Of witnesses, to swear~witnesses, and
~ compel the production Of books and D
-, pers, to take testimony under commit
81 sion. and to punish for contempt, as fu,
as ia provided by law for the distri
courts. The General Assembly may pr
aers of the Commission
.. 10. n any person, firm, association
" corporation shall be dissatisfied with {
assessment made or action taken by {
Commission, such party may file pc
lion setting forth the cause Of obje
30 t'on to such assessment or action Of t
NJ Commission or to either or both in
70 court Of competent jurisdiction. at t
fomicile Of the Commission, against 81
va Commission as defendant Either pa
~ may appeal to the Supreme Court Of I
III State without regard to the amount
nt vo'ved such appeals TO he returna1
:, within ten DAYS after the date that
'o- decision of the lower court becomes fln
Cd All such cases, both in the trial and 8
pellate court. shall he tried summari
and by preference over all other cas-
he Such cases may be tried In the court
-, the first instance either In chambers
'e at term time.
It'll II. M bond shall be REQUIRED of s.
Commission IN any case In any COZ
nor shall advance costs or security
,ut costs, be REQUIRED of It.
nd r. 1t shall he the duty Of the Attorl