The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-11-02

educational, religious or charitable insti-
buttons. or 20 trustees for educational, re-
ligiotis or charitable purposes, shall be
exempt from this tax, unless such dona-
ton. or legacy, shall be more than half
OF the disposa5le portion of the testa-
tors or donors estate. in which case
the t3x shall be imposed upon the entire
legacy or doration and the legatees or
donees shall be considered 10 be within
the third class
s. Such other special taxes as the
General Assembly by vote OF two-tnirds
of all the members elected to each house
may from time TO time prescribe.
Article ~.
1. The General Assembly shall have
power TO levy license taxes only on per-
SONS. partnerships, associations and cor
porations engaged in business or occupa-
tons that fall strictly under the domain
Of the police power. and for that purpose
to classify all such businesses and occu
pations. and to graduate the tax within
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 i'm the forego-
tng section for the State. save that such.
local licenses as may be levied on traffic
I'm malt, vinous and alcoholic liquors shall
not be less than those levied hy the State
nor less than those now or hereafter to
he prescribed by the General Assembly as
minimum local licenses.
:. Such local subdivisions as each may
determine for itself shall also have the
right TO levy license taxes, classified and
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-
cept 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 caiings involving
the personal labor or skill of the person
TO be taxed, and not falling within the
DOMAIN of the police power; and save and
except corporations. associations, part
pershps 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,
firms and corporations engaged in agri-
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 sts government. Whenever munich |
the parish. only the municipal license |
shall be due and collectible.
Article v.
L. All assessments of property for |
State purposes shall be made by State
Tax Commission. composed of three
members to be elected. not later than |
July list. 1913. by a Board composed of |
the Governor, the State Auditor and the
State Treasurer. from among the quail
6ed electors of the respective Railroad
Commission Districts. constituted at |
this date, and they shall not be subject /
to removal except for the causes and in
district judges.
2 The terms OF the first commissioners
shall be for two four and six years
The period each is to serve shall be de-
termined by lot At the expiration of
such terms. election shall be for the pc
r1od OF six years: and commissioners shall
be elected and vacancies filled for any
uuexpired term by the qualified electors
of the respective Railroad Commission
Districts at the regular congressional
elections held in this State the first Tues
every two years; and at the said congress
sionai election held just prior to the ex-
piration OF their respective terms
3 The Commission shall maintain an
Office and have It's domicile at Baton
Rouge, and the members shall reside in
Baton Rouge and devote their time ex-
clusively TO the discharge of their du-
e. They shall each receive a salary Of |
Five Thousand Dollars per anpum, be-
ginning January i. 1914. and their trav-
amount to be fixed from time to time by
the General Assembly, an itemized ac-
count OF which shall be rendered in an
annual report
6. The chairman of the first Commits J
sion shall be named by the appointing :
Board and serve until the expiration OF
his term OF ONCE, and thereafter the
Commission shall select its own chair
g. The Commission and the individual
members thereof shall perform such du-
ties In respect to assessment and taxa
ton as are herein prescribed. and such
other and further duties as the General
Assembly may from time to time pre-
scribe
4. The General Assembly shall pro- I
vide said Commission with an adequate
clerical force.
s. The Commission shall have power 10 {
Ndopt and enforce such reasonable rules,
regulations and modes of procedure. not
Inconsistent with law. as 1t may deem I
proper for the discharge of its duties and
to hear and determine complaints that
may be made against assessments, and !
other OF Its acts required or authorized
. The Commission shall have power J
to summon and compel the attendance
of witnesses, to swear witnesses, and to {
compel the production of books and pa
pers. to take testimony under commits
sion. and to punish FOR contempt. as fully
as is provided by law for the district
courts The General Assembly NAV pro-
vide other penalties for violating the or {
ders of the Commission I
10 IL any person, firm. association or
corporation shall be dissatisfied with the :
assessment made or action taken by the
Commission. such party may file petit (
ton setting forth the cause of objec-
ton to such assessment or action of the
Commission or to either or both In a
court of competent jurisdiction. at the
domicile OF the Commission, against said
Commission as defendant. Either party
may appeal to the Supreme Court of the
State without regard to the amount in
Vowed; such appeals to be returnable
within ten days after the date that the
decision of the lower court becomes final
All such cases, both I'm the trial and APP
peIlate court, shall be tried summarily,
and by preference over all other cases
Such cases may be tried in the court Of
the first instance either In chambers or
at term time.
H. No bond shall be required Of said $
Commission In any case in any court.