The Donaldsonville chief., 1912-10-12

tors or donors estate, ii ,1hss, ~ tasta.
the tax shall be imposed upon ths stsn esas
legacy or donation and the 1asstsen entils
donees shall be considered to se ssssa gs.,oe y
the third class. - within
8. Such other special tayss
General Assembly by vote Of twals,,t g ths
OF all the members elected to eanS ,unifds
may from time to time preseriba ib.h hoase
Article w. ~ s #sss
!. The General Assembly shan ~
sons, partnerships, associations avs " PEI,
pora tons engaged in business Or 90 asa.Is M
tons that fall strictly under the sssQpa, ~
OF the police power and for thai 7n,alaa rs.aaa
to classify all such businesses ana ssuposa apss e
Pations, and to graduate the tan as,sE ssss
each class. 90 WI
.. Local subdivisions Of tho Stats .....##
ernment shall have the power II = w. W.
licenses on businesses and aecn1..leeg ~ leSgg
falling strictly within the domain psstoaa S. al
police power as provided In The for,ahas Il, .hs
ing section for the State, save that sss
local licenses as may be levied .,al on ~ such
In malt, vinous and alcoholic io,,ars. aaIaa Slaa
not be less than those levied bys tha sslalt ssat
nor less than those now or here's hg Stss s.als
be prescribed by the General AssenbSlss ASs y y
minimum local licenses. oiy Y 4
8. Such local subdivisions as eaeh r,a.
determine for itself shall also sn,. haas nsf ~
right to levy license taxes, classifiss Nv w
graduated with due respect to ,ssn es,.,aasa aaa
and uniformity within each class, avsl,Is$ ~ ~
businesses and occupations not eaya,.a a y
by Section of this Article; save ana nsesa ~
:cept licenses on corporations. nsrsass ~
firms and associations whose properts ~. Y
business Is among the sources 81 RESI- y.
reserved to the State, and save anasaas saas
cept licenses on individuals engassd ~ Y.
trades, occupations and callings inyoIvh,ss
the personal labor or skill Of the srsss psrsss
20 be taxed, and not falling within ~ ~
domain of the police power; and saye sns w Il
except corporations, associations, nv. ss
nerships or individuals engaged in rasns, rsyss
featuring or Industrial pursuits whass
capital stock, or capital in business n
falling within the domain of the aniss ass
power; and save and except pessans s.ss \
Arms and corporations engaged II sssss so,s
cultural or horticultural pursuits. IN ra
event shall any such local licenssA s. ~ T.
ceed one-tenth of one per cent 81 II. 81
that no license shall be less than Soa
nor shall the licenses pSsgided Ynr M 4
this section be levied unle h the ganas.i Il y
property tax of each taxing Icality, Wien
exercised to sixty per cent9of its lIlnIS III
shall not be sufficient to pay the expsnsss
pal license equals the license levied aI't,s II
the parish. only the municipal licenssss q
shall be due and collectible.
Article ". 4
/. All assessments OF properfy Il,
State purposes shall he made by a stas
Tax Commission, composed 81 thras
members to be elected, not later thaa
J---ly 1st, 1918, by a Board composed 3ei
the Governor, the State Auditor and tis
State Treasurer, from among the quail
fed electors Of the respective Raiirosd
Commission Districts, as constituted Il &
this date, and they shall not be subject
to removal except for ! the causes ar,d#in
the manner provided for the removal d
district judges.
g.. The terms Of the first eommissionefs
shall be for two, four and sig years.
The period each is to serve shall he Id.
termined by, lot. AT the expiration d
such terms, election shall be for the ps.
riod Of six years; and commissioners shall
be elected and vacancies filed for any
unexpired term by the qualified electors
of the respective Railroad Commission
Districts at the regular congressional
elections held in this State the first Tues
day after the first Monday In November
sional election held just prior til The Ell
piration OF their respective terms
8. The Commission shall maintain an Y
office and have its domicile II Baton
Rouge, and the members shall reside III
Baton Rouge and devote their time
i soIusively to the discharge of their dn
ties.
They shall each recaive asla ssiS
Five Thousand Spollars per 4 aiilliiii,g ~ e
ginning January =, 1914, and their tfaSs
cling expenses, not exceeding q fnaxiaiga
amount to be fixed from time to time 81
the General Assembly, an itsnfzed
count Of which shall be rendered In ah
annual report.
s. The chairman of the first commls
zion shall be named by the appointing
Board and serve until the expiration 5et
his term Of office, and thereafter The
SCfnn shall cnlpnt ifS Ehaffs
man.
s. The Commission and the fndigidusl
members thereof shall perform such du.
ties in respect to assessment and fazs.
ton as are herein prescribed, and suca
other and further duties as the General
Assembly may from time to time pre-
scribe
I. The General Assembly shall Pr.
vide said Commission with an adequale
clerical force.
8. The Commission shall Have poWeTsto
adopt and enforce such reasonable rules
regulations and modes Of procedure sIot
inconsistent with law, as 1t may deenl
proper for the discharge of It's duties, anq
Go hear and determine complaints fhalS
may be made against assessments, aDs
other Of its acts required or ai'thoFiaspS I
by law.
8. The Commission shall have poHeE
80 summon and compel the attendants
OF witnesses. to swear witnesses and y &
compel the production Of books and pa'
pers, to take testimony under commit \.
sion. and to punish Cor contempt az s..Ilis. luis
as Is provided by law for the dislflcs
courts The General Assembly may pre-
vide other penalties for violating the 81.
ders Of the Commission. M
10. II any person. firm, soctatlso,nn II, z. e.s
corporation shall be dissatiL Asad Win I'D sss NJ
assessment made or action saaken Dg " " s \
Commission, such party MAJ fle 9 4 pss.a 81.
ffon setting forth the cause OF 9Diehs4
tion to such assessment or actloIl. 2. oI l..s wv I
Commission or TO either or both !. ln ..s 81
court Of competent Jurisdiction, al y .sta ,ta
donfcile Of the Commission, aga1nss .sssss w.
Commission as defendant. Either paIss#S p.ss
may appeal to the Supreme Court @ ias8 W
gtate without regard to the amount u. ne.
volved; such appeals to be reLu IIsu,s2 Y sbs
within ten days after the date tnal fs sal sa
decision of the lower court becomes nnaa1 ltaat
All such cases, both In the trial ana .s apl
pellate court shall be tried snnliilslsssfS ss.ss
and by preference over all otnsl I'M Il
I the first instance either IN cf1artieels s sss
ii. No bond shall be required Of sales as.s
Commission in any case IN any ~ ,sVgs N
nor shall advance costs, or seeurals ssSsB ss
costs, be REQUIRED of 1t. .s..rsTS
12 II shall be the duty OF the laatuas.ssss
General, and the various disfriel. ~ 81, II
neys, on proDer request OF diFeeti.o.11 .a1 5a;aa
the Commission of the Governor Y 9.ass sss
the said Commission in all legal Iasssa sas h
and to prosecute and defend az easss !, sssaas fs
accordance with such requests anu l.lss, hsssy
tions. A failure on the part o. iassacfad sasa ta
officers when so requested or diIss1, III ANN
perform the duties here imposeu ~ I'M. VI
them, shall constitute nisfeasahes
Office. 3ss
Article vi
After Tan,.ary 1st. 1914 oil asssss.