The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-10-05

buttons, or to trustees for educational, re-
ugious or charitable purposes, shall be
exempt from this tax, unless such dona-
ton. or legacy. shall be more than half
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 legatees or
donees shall be considered to be within
the third class
s. Such other special taxes as the
General Assembly by vote of two thirds
Of all the members elected to each house
may from time to time prescribe.
Article w.
1. The General ASSEMBLE shall have
power to levy license taxes only on per-
sons, partnerships. associations and cor
porations engaged in business or occupa-
tions that fall strictly under the domain
OF the police power, and for that purpose
to classify ali such businesses and occu-
pations and to graduate the tax within
each class.
2. Local subdivisions of the State gov
ernment shall have the power to levy
licenses on businesses and occupations
falling strictly within the domain of the
police power 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 shall
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.
B. Such local subdivisions as each may
determine for itself shall also have the
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,
nrms 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 skill of the person
to 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,
nrms and corporations engaged In agri-
cultural or horticultural pursuits. In no
event shall any such local license ex-
coed one-tcnth of one per cent OF the
gross receipts of the licensee. provided
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.
Of its government. Whenever a munich |
pal license equals the license levied by
the parish. only the municipal license |
shall be due and collectible.
Article ".
I. All assessments of property for |
State purposes shall be made by State |
Tax Commission, composed of three
members to be elected, not later than
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.
.. The terms of the first commissioners
shall he for two four and ya,rc
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
unexpired term by the qualified electors /
Of the respective Railroad Commission
elections held i'm this State the first Tues
day after the first Monday in November
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 its domicile at Baton
Rouge. and the members shall reside in
Baton Rouge and devote their time ex-
ciusiveiy to the discharge OF their du-
ties
Ia. They shall each receive a salary of
Five Thousand Dollars per annum be-
ginning January /, 1914, and their trav-
cling expenses, not exceeding a maximum
amount to be fixed from time to time by
the General Assembly. an itemized ac-
annual report.
5. 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 its own chair
man.
s. 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 the General
A O Fx>~x a.
scribe.
Z. The General Assembly shall pro-
vide said Commission with an adequate
clerical force.
8. The Commission shall have power to
adopt and enforce such reasonable rules
regulations and modes of procedure. not
inconsistent with law. as It may deem !
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
by law. &
9. The Commission shall have power
20 summon and compel the attendance {
OF witnesses. to swear witnesses and to
compel the production of books and pa
sion: and to punish Cor CONTEMPT. as fully {
as Is provided by law for the district
courts The General Assembly NAV pro- :
xiae other penalties for violating the or
10. II any person. Arm. association or {
corporation shall be dissatisfied with the
assessment made or action taken by the
commission. snch party may file a petit
tion 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
dcmici'e of the Commission. against said :
Commission as defendant Either party J
NAV apreal to the Supreme Court OF the 7
State without regard to the amount in
VOWED; such appeals to he returpahle
within ten days after the date that the
decision OF the lower court becomes final {
Al! such cases, both in the trial and ap-
renafe court. shall be tried summariIy,
end by preference over ell other cases =
such cases may be tried in the court of
the FIRST instance either I'm chambers or ,
at term time. 7
~. No bond shall be required of said s
Commission in any case in any court. .
nor shall advance costs. or security for s
costs. be required of II.