The Era-leader. [volume] (Franklinton, La.) 1910-current, 1912-09-05

Tho chairman of the first Com p
,,,:ssion shall be named by the ap' e
nointing Board and serve e un'li .na r
exniration of his term OF ollice, anu !;
thereafter the Commission shah St.
Loot its own chairman.
6 The Commission and the lnd aNra,
nal members thereof snail peilol n4
s,,cb duties in respect to assessment
and taxation as are herein prescrlD-
ad and such other and further du-
Toe &C the General Assembly may
from time to time prescribe.
The General Assembly shall pro
vide said Commission WIN dill 'u'
quate clerical force
The Commission shall nave pow
or TO adopt and enforce such reason,
ob,la niles, regulations and mooes
~ procedure, not inconsistent WIN
low az if may deem proper for the
discharge of it's duties, and to near
and determine complaints that may De
made against assessments, ana o,n e.,
of it's acts, required or autnorizeu W
law.
The Commission shall have pow
~ summon and compel the at
tendance of witnesses, to swear WI
nesses. and to compel the productlon
80 hooks and papers, to take testlav.
> nv under commission, and TO pu ided
> for contempt, as fully as is pro'ir rsa
hv law for the district courts; aHe
l. General Assembly may provide OH
e ~ nenalties for violating the oFueiS
d of the Commission. 49,.
10, If any person, firm, assoclatiol
- ~ CORPORATION shall be dissatls1let
or with the assessment made or act'ol
lie taken by the Commission, such par
is nav file a petition setting forth IN
- =. cause Of objection to such assesem IN !.
IS cause oe+ =, If the Commission or t
~ either or both in a Court OF c0npe
re tent jurisdiction, at the aom ;a Eon
90 the Commission, against s..s sao MI
no mission as defendant. Eltner pa :
NAV appeal to the Supreme Coui' ~
tho State without regard TO ~
ne am amount involved; such appears 10 -
'o aa.urnahle within ten days after u
10 49, +hat the decision of the low
me 1 Ca.,-. hacomes final. All such case
s SUu,t - Tho trial and appellate cour
sboI, he tried summarily and Dy ~
sarance over all other cases. SUI
ave cases may be tried IN the coua so
on the first instance either IN cnamoe
ons or at term time.
I.,,, II. No bond shall be lequn u, =,
NY said Commission in any case III {"
ow- court nor shall advance costs or
MY curity for costs, be required OF IT,
' onS r. It shall be the duty Of the !
A'A tornev General, and the various y
+r;ct attorneys, on proper request
ATE direction by the Commission or
10 cnvernor. to aid the said Commas:
ecu ~ oil legal matters, and to prosec.
90 md defend all cases in accoroal
vid- a;sth smch requests and directions.
tne failnre on the part of s,lch law ~ y
.s,4 GERS, when so requestea o. ~ ~,
laN. ed to perform the duties ne.e
n 1x nosed upon them, shall constitute
sn no feasance in office.
the Article vi.
Ocal az. a.,
After January 1st, 1914, al
,och sessments for all State purposes,
e a,so cant a. hereinafter provided, 8
,1as he completed on or before APRIL
80. ~ w each wear. and the taxes snal
sy,th o - due and payable on the
and Monday in June Of each year,
a. anu . shol, become delinquent on the
oA ... "a conAemher in each
firms Each parish and munH. .bn y.ta
" or have the right to ~ tne ua 40,
! rev. the completion OF Its loca. "a %,
ave ments. and the payment OF ..s
dmals taxes and licenses general a,lu :.
- andl ,al until otherwise prescribed W
,ahnr l General Assembly. Until otnei
.axod nrovided. existing laws on these
oin ~ fects shall be operative. Levee
Mn .s,nt +aYes and forced contrlpu'
~ na Ut arclnsiye Of produce taxes, sna
pal essassed and become delinquen
'ra,,;is incidentally with parish taxes.
in bus 2 Public service corporations
ID dol he assessed on their physician pl
! do. tv and ON their franchises separ
) sara hut the General Assembly shall
oorno. newer to direct the Tax Comm
~ NJ hnr ~ assess the property Of such
II shai, rations at a valuation including
! one. physical property and francnis
!, gross be determined by gross receip
rnvided nv dividends on stocks and III
than Maid on bonded debt, or by any
nrovid- available method.
led IN. 3. Incorporated banks shall
tar ST aessed by assessing the stockn
IN the book value Of the stock
t, shall capital stock, surplus and unt
expen- profits less the assessed vaiue
never q estate locally assessed and !.
license and less such further deductl
} munlc. not less than five per cent OF
collect loans and discounts to cove
debts and unearned interest
General Assembly may pre-
which deduction shall be mat
ortv fo- from their surplus and undivid
IA Nv i fits: all taxes to be paid 4
posed of banks and cnarseu " 'n0 ''o
ted. not ers.
a Board 4. Individual BANKERS nahkA
the State and uninconporated banking
treasurer tons. domiciled in this Stat
ectors of he assessed on the amount OF
surplus s and undivided profits
his date. " employed in their bushes
ct to re- tho assessed value OF real Ct
.ra IN .n ~, as.aaaod and taxed,