The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-09-21


exempt from this tax, unless such dona-
ton. or legacy. shall be more than half
of the disposable portion OF the testa-
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.
g. Such other special taxes as the
General Assembly by a vote of wo-thirds
OF all the members elected TO each house
may from time to time prescribe.
Article ~.
l. The General Assemble 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
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 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 10y the State
nor less than those now or hereafter to
be prescribed by the General Assembly as
minimum local licenses.
3. 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,
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 In
trades. occupations and callings involving
20 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.
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 it's limit.
Of its government. Whenever a munich
pal license equals the license levied by
the parish. only the municipal license
shall be due and coIlectible.
Article v.
I. All assessments Of property for
Tax Commission, composed of three
members to be elected, not later than
July LIST, 1918, by Board composed of
the Governor, the State Auditor and the
State Treasurer from among the quail
ned 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.
2. The terms OF the first commissioners
ehali 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
Rod of six years; and commissioners shall
be elected and vacancies filled 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
every two years; and at the said congress
sional election held just prior to the ex-
piration of their respective terms.
8. The Commission shall maintain an
ONCE and have its domicile at Baton
Rouge. and the members shall reside in
Baton Rouge and devote their time ex-
ciusively to the discharge of their du-
ties.
4. They shall each receive a salary of
Five Thousand Dollars per annum, be-
ginning January 1. 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-
count of which shall be rendered in an
annual report.
S. 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 fits own chair
man. /
s. The Commission and the individual
members thereof shall perform such dri-
ties in respect to assessment and taxa
n ND y,
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.
8. The Commission shall have power to
adopt And enforce such reasonable rules.
regulations and modes of procedure. not
Inconsistent with law. as 1t may deem
prorer 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.
o. The Commission shall have power
10 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 fs provided by law for the district
courts The General Assembly NAV pro-
ders of the Commission.
10. II any person, firm. association or
CORPORATION shall be dissatisfied with the
assessment made or action taken by the
Commission. such party may file petit
tion setting forth the cause of obiec-
ton tn such assessment or action OF the
Commission or to either or both I'm n
court Of competent jurisdiction. at the
domiciie OF the Commission, against said
Commission as defendant. Either party
may aDreal to the Supreme Court Of the
Strte without regard to the amount In
vowed: such appeals to he returnahle
within ten davs after the date that the
decision Of the lower court becomes final.
Az such cases. both in the trial and an
peiiate court. shall be tried summarily.
Trr by preference over all other ca
Such cases may be tried in the court Of
the i~st instance either In chambers or
at term time
~ No bond shall he required of said
Commission In any case in any court
nor shall advance costs or security for
costs. be re"uired of ~.
IL. u shall he the dntv of the Attorney
General. and the various district attor-
revs. on rrorer request or direction hv
tie Commission Of the Governor IN aid
the said Commission in ril legal matters.
and tn prosecute ard defend all cases In
accordance with such requests and direc-
TONS A failure on the mart of such law