The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-10-04

i::!ous OF charitable purposes, shall he
syesnbt from thi3 tax. unless suct dona :
lton, or iegacr. shalt i,c more tia" hall
u the dispos:zbe I'ottio; Of the tesla
far's or Gonors estate. IL Which case
ne tax shat! he imposed upon the entire
c.acy or donation and tly lCsd!'es OF
IGnees shall lie considered to be Wilili!i
the third Class
s. Such Other special taxes as tic
General Assembly by Il vote of tWr-thirds
II All the members elected 10 each house
nay from time to time prescribe.
Article ~,
l. The General Assembly Shall have
,rWer TO levy tccnss taxes Only on per-
sOuS. part nersliipS. associations and cor
oorations engaged in business or cccupa
lions that fall strictly under the domain,
II the police power. and for that purpose
IN classify all such businesses and occu-
cations, and It: graduate the TAX within
Zach G'tSS.
Q. Local subdivisions Of tiie State gov .
.rnmeut shall have the power to levy
licenses on businesses ani OCCUPATIONS
falling strictly within the domain Of the
police power %: provided in the torcgo-
ing section for the state. save that such
local licenses ~ tat hc ioTied on ifa'ic
In malt. SupuS aud uiCoitri;c liquors sliAt!
rot hc less than t!,0.o levied l'y the state
,rtr less than those uoW o. Hereafter IL
70 rrcsreihcH ty the General Assembly as
s,iirirsu.n local licenses.
: Guci local Subdivisions as each may
determine for ,,sclf Shall also haze the
right to levy license ta.cS CLASSIFIED ana
s!4Gurted with duo respect to equality
md uniformity Wit''lU C&C. class, on AL
businesses HNIi nCruDuiIrn' not CnNcrcd
~ Section 9 cf ih.g article. save ana cN-
rnpt licenses CT COrturNipu%. Icr%pll$.
firms and associations whose property or
reserved u the state. and save and eN-
cent licenses on individuals Cn-ag ci in
trades, occupations and CallingS iuNoifin%
thc personal labor or skill Of the person
~ be taxed, aud not falling within tie
,lulnoir Of the police power and save and
"XreDf corporations. associations. part
nfTShins or iniisiduais cusl-ed i'll manu-
featuring or Industrial pursuits Who's"
~apiiG' stock, o. capital III bus inCS&. IS
less thar FIVE thousand dollars. Faud rot
falling within Tie 0outain nf the police
power: ana save and cNrc3t persons.
1rms and corporations engaged IN dgii =
ruitural or horticultural pursuits. Ii IN
evcnt shall am: such local license 'X~
iced cne-tenth 81 one Pee cent Of tie
gross receipts gf the ticeUsce. provided
tl,at 10 license sl,1.i he tc.s than $50.
rnr shall the licenses provided for in
THIS section be levied ,n'h&s the general
property tax OF each tayin;; locality. when
exercised to sixty per ce:lt 0f its limit,
shall not he Suf'jCicnt tn p%y the expenses
V ita government. Whenever q ulrtniCi-
:ai license equals The license levied BY
thc parish. only the municipal license
shall he due and colectille.
Article V.
T. All aSscssmeuts or property fer
State purposes stall I've made by state
Tax Commission, composed of three
-t.., ,I.p,r, 70 in niF Into sou
July iSt 1913, nr It Board composed Of
the Governor. tttc State auditor and the
state Treasurer. from among III" quail
fed electors Of The respective Railroad
Commission Districts. as constituted at
this date. and they s,iaIl nGt lie subject
to removal except Tor the causes and in
ire manner p;o,id2d for tie removal OF
district judges.
2 The terms of tfc FRS: commissioners
shall &c for two. four and six years.
The rariod each Is 20 serve shall be de-
tcrmirCi by los. At the expiration Of
such terms election stall he for the pc
riod OF six years; and commissioners shall
he elected and vacancies. filed for any
Dncyrired term by tiie nyIaIided electors
of the respective Eaiiro.Si Commission
districts ut the regular congressional
elections held in this State the first Tues
day after tie fist Monday In November
every two years aud at tie said congress
sional election held just prior to the eA-
i,irati6rt Of their respective terms
.. The Commission shall maintain an
office aud have its dcIcile at Baton
t,ouge. and the membcrs shall reside In
BATON Rouge and devote their time OK
to the discharge Of their du
lies.
s. They shall, caci, receive salary Of
Five Thousand Dollars yer annum. be-
ginning January J. 1871. and their trav-
niing expenses. rot exceeding maximum
amount to be fixed from iime to time by
ahe General Assembly. an itemized ac
count Of which shall be rendered In an
annual report
s. The chairman OF the first Cemmis-
Hoard and serve until the expiration Of
his term OF Office. and thereafter the
Commission shall select Its own chair
man.
6. The Commission and the individual
members thereof sliai! perform such dn-
ties in respect to assessment and taxa
tinn as are herein prescribed. and such
other and further duties as the General
Assembly may from time to time pre-
scribe.
Z. The General Assembly shall pro-
vide said Commission with an adequate
clerical force.
3. The Commission shall have mower 10
ndopt and enforce such reasonable rules,
regulations and modes OF procedure. not
Inconsistent will. law. AZ 1t may deem
proper for the discharge of It's duties, and
to hear and determine complaints that
may he made against assessments, and
other IF Its acta required or authorized
by law.
8. The Commissions shall, have power
80 sur,nlon and compel Che attendance
of witnesses. to swear witnesses, and to
compel the production Of books and pa :
pers. to take testimony under commits
MS "a provided by law for the district
courts The General Assembly max pro-
vide other penalties ror violating the or
dcrs Of the Commission.
TO- IL any person. firm. associat ion ol
CORPORATION shall he dissatisfied with tho
assessment made or action taken by the
Commission. such party may file ret!-
tion setting forth The Cause of ohiec-
tian tn such assassmhnl or actian OF the
Commission or TO either or both in 4
court Of conpeient Jurisdiction, at the
aomicic 81 the Commission against said
Commission rs defendant Either party
nav appeal 10 the Supreme Court Of the
state without regard ca the amnunt in.
vn'vsd: such appeals tn he returrah'e
within ten days after the date that tbs
decision OF the i,wer cnurt becomes final
All SNCh cdSeS. Dotn VIZ tue irlal ana hD-
pei'ote court. shall lie tried summarily
and by preference over oil other cases
Suc, eases may ee tried in thu court O
tie first instance elll.er In chambers Of
at term time.
II. No hond shah he required Of sale
Commission In any case in any court
nor shall advance costs. or security 10,
costs, he required OF Il.
10. II shall II" the tir,ty of the Atto-re,
General. and tha various district attor.
revs. on rrarer reenast nr direction l.,
the ComrissIon cf tho Governor. IL aft
the said Commission IL MI legal matters
and to prosecute ard defend all cases II
accordance with such requests and .'irer