The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-10-11

fuI ions. or to trustees icy tNNNdti'i"',
IgIcus or charitable Purposes, Shali o'
exempt from this tax, Unless such dona
;ior. or legacy, shall hr more than nan
Of the dispose Die portion OF the tesla
tors or donors estate IN WNlcn taS'
the tax shall De imposed upon the eh'if'
legacy or donatio amt the legatees o'
dpnees shall he considered to be within
the third class. A.
&. Such other special taxes as tne
General Assembly by vote of o-thlrdS
of ALI the members elected to each nous.
may from time to time prescrlbe.
Article ".
/. Tie General Assembly snail nave
power to levy license taxes only OF! per
sons partnerships. associations and cor
pc-aiions engaged in business or occupa
lions that fail strictly 'lnder the domain
of the police power. and for that purpose
to classify all such businesses ana occu-
nations. and to graduate the tax wltlilI
each class.
erument shall have the power to levy
licenses on businesses and occupations
falling strictly within the domain or the
,miice poWcr as provided in the foregn-
ing section for the STATE, save that $uch
local licenses as may be levied on trathc
In malt vinous and alcoholic liquors sfai'
NOT he less than those 'GTich Ivy the state
nor less than those now or hereafter %
minimum local licenses.
. Such local subdivisions as cHch may
determine for Itself Sta'l 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
hy Section OF this Artisic; save and eX-
copt 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-
Cnpt licenses on individuals engaged In
trades occupations and Gallings involving
the personal labor OF skill of the person
10 be taxed and not falling within tho
domain of the police power: and save and
rxcept corporations. associations, part
nersitips or individuals engaged in manu-
featuring or industrial pursuits whose
capital stock. or capital in business. IS
less than five thousand dollars. and not
failing within the domain of the police
power; and save and eXceOt persons.
firms and corporations engaged In agri-
cultural or horticultural pursuits. In 10
event shall any such local license eX"
coed nne-tenth Of one per cent of the
gross receipts OF the iiccnsee. 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. wien
shall not he sufficient to pay the expenses
of it's government. Whenever a munich
pal license equals the license levied by
the parish. only the municipal license
shall be due and colectibte.
Article v.
l. All assessments ST property for
fstate purposes shall be made by Il State
Tax Commission composed of three
members to he elected. not later than
III, a e
the Governor, The state Auditor and, the
state Treasurer. from stnong the quail
fed electors Of the respective Railroad
Commission Districts. a,s constituted at
this date, and they shall not be subject
50 removal except for the causes and In
'Ihe manner provided fol tie removal OF
district judges.
. The terms of tho first commissioners
'Khall be for two. four and six years.
The period each Is 20 serve shall be de-
~fcrniined by lot. At the eXpira ton of
such terms. election shall be for the pc
riod e six years: and commissioners shall
I've elected and vacancies filed for any
7uneXpired 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-
pra ton of their respective terms.
5. The Commission shall maintain an
office and have It's donicile at Baton
Rouge, and the members shall reside in
Baton Rouge and devote their time eX-
clusiyely to the discharge Of their dli-
ties.
4. They shall! each receive. a SALARY o,
give Thousand Dollars per ani1um, be-.
ginning January !. 1914. and their trav-
cling expenses. not exceeding II ma yimun
The General Assembly. an itemiZeh ac-
count of which shall te rendered in an
annual report.
5. The chairman Of tie first COmmis-
sion shall be named by the appointing
Board and serve until the cxriration III
his term OF Office, and thereafter the
Commission shall select it's own chair
man.
t. The Commission ana the individual
members thereof shall perform such du-
ties in respect to assessment and taxa
ticn as are herein prescribed. and such
other and further duties rs The Genera
Assembly may from tine to time pre-
scribe.
:. The General Assembly Shall pro.
vide said Commission with an adequate
clerical force.
8. The Commission shall haye mower Il
adopt and enforce suci reasonable ruIns
regulations and modes Of procedure no
Inconsistent with law MS it may dec,
Hyorer for the discharge CT its duties, "nt
to hear and determine complaints TIA
may be made against assessments. am
other Of its acts required or authorize;
by law.
g. The Commission shall have powe
80 summon and co,noei the attend INC
of witnesses, to swear witnesses and t.
compel the production of books and pa
pers. to take testimony under comm'r
sion. and to punish Cor co.temot. as full
as il provided BY law for the distTic
courts. The General Assembly NAV pro
vile other penalties faY Violating the or
1crs of the Commissipn.
10. If any person. frm association n
corporation shall be dissatisfied with IN
nsaessment made or artioH taken by tn
Commission such party may file Il yeti
tion setting forth The cause Of ohiac
tnn To such assessment or action Of tn
Commission or to either oT both in
court of competent Jurisdiction, at tn
doniici'e Of the Cn'npisSion. n""inst sal
Commission as Defendant Fith.r rart
may appeal tn tn" Supreme Caurt Of tn
State without rcgard tn the a'nNUnt IN
vowed: such appeals! 70 he returnahl
within ten DAYS after, the date that tn
decision of the lower cnu"t becomes fira
An such cases. both IN the trial and 81
De''ate court, shall 10 tired summari'.
:pd by preferences Crnr 81 ctiter cnH %
Such cases NAV be tried in the cHlrt
The first instance either In chambers
st term tine,
II No honl shall he required Of sa
Commission in any rase in any COT
nor shall afv"nce covtG, or security (;
costs. he "e"uired of g.
y. II shall j." the duty Ct tho Atto"nt
General. end the rafinls di"i"is. pt:r
reys. on rrc~er ro"n"st 81 direction !
tho Cnmr1iSsinn RI tie Cr'-e~n~-. u y
tho sqid Cnrrmissior IL Ill 'er', r,atter
erd to prosecute arh dnTe7d all co"rs
accordance Nth such reritSets and dl",
flows. A failure on ~" r'rt Of G'r"h n
o9rore. Wien 60 request ed ny ff"nrte'
rrrfnrM 'he inti"s here in'nn&cl IN,
thn'r shall constitute misfeaaa&oc
Office
Article VI.