The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-09-28
educational. religious or charitable insti-


Zion. or legacy. shall be more than halt
81 the disposable portion OF the tesla
tors or donors estate, in which case
she tax shall be imposed upon the entire
legacy or donation and the legatees OF
donees shall be considered to be within
the third class.
s. Such other special taxes as the
General Assembly by a vote of two-thirds
of all the members elected to each house
may from time to time prescribe.
Article w.
/. The General Assembl; shall have
power TO levy license taxes only on per-
sons. partnerships. associations and cor
porations engaged In business or occupa-
lions that fall strictly under the domain
10 classify all 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 as provided in the forego-
ing section for the State, save that such
Vocal licenses as may be levied on traffic
In malt. vfnous 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.
). 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 2 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 -caIEings involving
the personal labor or skill OF the person
70 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.
Hrms 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
that no license Of shah ame b ,ce ess bn
nor shall the licenses provided for I'm
this section be levied unless the general
property tax OF each taxing locality, when
exercised to sixty per cent of it's limit.
shall not be sufficient to pay the expenses
OF Its government. Whenever a munich
Yai license equals the license levied by
the parish. only the municipal license
shall be due and collectible.
Article v.
1. All assessments of property for
State purposes shall be made by a 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 |
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 II, J
the manner provided for the removal OF
@ The terms Of the first commissioners
ehaii be for two, four and six years |
The period each Is 20 serve shall be de- !
terniiued by lot. At the expiration of |
In hQ for fls.
r1od OF SIX years: and commissioners shall /
noe elected and vacancies filled for any
nnexpired 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
eionai election held just prior to the ex-
piration Of their respective terms
3. The Commission shall maintain an |
once and have Its doniciIe at Baton
Rouge, and the members shall reside in
Baton Rouge and devote their time ex-
.clusiveiy to the discharge of their du-
I'd They shall each receive a salary Of
Five. Thousand Dollars per annum, be-
ginning January !, 1914. and their trav-
seiing expenses not exceeding a maximum
tho General Assembly. an itemized ac-
count of which shall be rendered in an
annual report.
S. The chairman Of the first Commits
Board and serve until the expiration Of
his term of once, and thereafter the
Commission shall select It's own chair
man.
6. The Commission and the individual
members thereof shall perform such du-
ties In respect to assessment and taxa
other and further duties as the General
Assembly may from time to time pre-
:. The General Assembly shall pro-
Cfrrrlr Gel, xx-ftIs 4-l
clerical force.
g. The Commission shall have mower to
9Acpt snd enforce such reasonable rules,
regulations and modes of procedure not
Inconsistent with law, as II may deer,
proper for the discharge of its duties, and
90 hear and determine complaints that
may be made against assessments. and
other of its acts required or authorized
by law:
q The Commission shall have power
No summon and compel the attendance
compel the production Of books and pa
pers, to take testimony under commits
sion: and to punish for contempt as fully
as esur - prTy Ss ny law for the district
vide other penalties for violating the or
de-s of the Commission.
10. ~ any person. firm. association or
corporation shall be dissatisfied with the
assessment made or action taken by the
commission. such party may file a peti- u
tion setting forth the cause Of objec-
ZION To such assessment or action of the
Commission or to either or both In a
court of competent jurisdiction. at the
dcmiciie of the Commission, agsinst said
Commission as defendant. Either party
rnav appeal to the Supreme Court Of the
state without regard to the amount In
waived; such appeals to be returnable
within ten days after the date that the
decision OF the lower court becomes final
Au such cases both in the trial and an
ret'Ne court. shall he tried srrmrlariiy
erd by preference over all other ca ses
such cases may be tried In the court OF
the hrst instance either in chambers or
at term time
". No bond shall he renuired OF said
<'ommission In any case I'm anv court
Tor shnil advance costs or securftv FOR
costs. he required of It.
~. II shall he the duty of the Attorney
General. and the various district after Z
reys. on proven request or direction nv
the Commission cf tire Governor. tn aid s
the said Commission in oil legal matters