The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1912-10-26


buttons, or TO trustees for educational NJ
ngious or charitable purposes, SHAH
exempt from this tax, unless such dn,as ss
ton, or legacy, shall be more than half
OF the dfsposable portion of the fAsfss
tors or donors estate, IN which easa s
The tax shall be imposed upon the e,,ffss
legacy Or donation and the legatees -
donees shall be considered to be within
the third class. ss's - s
s. Such other special taxes al III
General Assembly by a vote Of tWo-thir,iss
Of all the members elected to each houss s
may from time to 2. tine I'm p prescribe,
/. The General Assembly shall hav.
power to levy license taxes only on pAr1 s
sons, partnerships, associations ana cor
porations engaged in business or oceIlns.
lions that fall strictly under the DOMAIN
Of the police power and for that p,Irnnsa 81
to classify all such businesses and oceu-
pattons. and to graduate the tax within
each class.
8. Local subdivisions Of the State zos
eminent shall have the power to levy
| licenses on businesses and occupations
falling strictly within the domain Of tha 81
| police power as provided in the forego
Ing section for the State. save that such $5
local licenses as may be levied on traiBn
| In malt vinous and alcoholic liquors shan Il
I nor less than those now or hereafter is 4
be prescribed by the General Assembly a.
minimum local licenses.
g. Such local subdivisions as each nav +
i
] tight to levy license taxes, classified and !.
/ graduated with due respect to equality
4 and uniformity within each class on af Is
| businesses and occupations not covered
/ by Section 2 of this Article: save and az
/ cept licenses on corporations, persons
/ firms and associations whose property o. +
business is among the sources Of reVenus
4 reserved to the State, and save and ex-
cept licenses on individuals engaged In
trades, occupations and callings involving
i the personal labor or skill Of the person
90 be taxed, and not falling within tbs
domain of the police power; and save and
| nerships or individuals engaged In nane-
i featuring or Industrial pursuits whose
# capital stock, or capital in business, III
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 agrt-
cultural or horticultural pursuits. In no
event shall any such local license ax.
eeed one-tenth Of one per cent Of I'm
| gross receipts of the licensee, provided
that no license shall be less than $500
nor shall the licenses provided for lii
this section be levied unless the general
. property tax of each taxing locality, when
exercised to sixty per cent OF It's limit
shalt not be sufficient to pay the expenses
Of its government. Whenever munich
pal license equals the license levied by
The parish, only the municipal license
shall be due and collectibie.
Article ".
1. All assessments OF property for
I. State purposes shall be made by a State
Tax Commission, composed OF three
members to be elected. not later than
lily list, 1918, by Board composed Of
enc Governor. the State Auditor and the
State Treasurer, from among the quail
e-A electors Of the respective Railroad
/ Submission Districts, as constituted at
srr1s date, and they shall not be- subject
~. removal except for the causes and in
tr~s manner provided for the removal Of
: district judges.
3. The terms Of the first commissioners
{ shall be for two, four and six wears
{ The period each is to serve shall de
i 4ermined 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 filed for any
i unexpired term by the qualified electors
+ Of the respective Railroad Commission
! elections held In this State the first Tues
4 day after the first Monday in November
i every two years; ana at the said congress
: aional election held just prior to thessx,
. piration of their respective terms
8 g. The annission shall maintain an
: cflce and ave It's dornicile III Baton
Rouge. and the members shall reside la
Il Baton Rou e and devote. their tine s q.
d clusively " the discharge OF fneff ohs
: They shall each receive d salary Ut
Z Five Thousand Dollars per aflfllIsA sas
b ginning January i, sl4. ana faeinfIaE
4 amount 10 Be- fixed from - tasls
ii &fsS Gsanara Asaenalai izea Ass
q coIlnt De lairh sll,e rsald ssssE
y y Ths 81 Chairman Ut the flrak eoaiIaa
a sion shall be named by the appelntlagg
= hoard and serve until the atlen 3. q
n his term OF office, and thersafte Ina
- Commission shall select Its own chair
. 6. The on1mission and the individual
8. members 4 sreof shall perform such az.
n ties In resi- sct to assessment and ta aas
n n zion as are herein prescribed, and Ssuah
!. other and further duties as the Genera
. Assembly may from time 70 time pE 81
scribe. -
n, III vide said Commission with an adequats
"a clerical force. I.
~ 8. The Commission shall have power g
"a ndopt and enforce such reasonable Ttkes
~ regulati lions and modes Of procedure nol
he Inconsistent with law, as + may dee D
Ia proper for the discharge Of IT, duties a.! M
"a 10 hear and determine complains w "
may be made against assessr1e MS III ~, NV
AZ other Of its acts required Or aasnoflas'
m o. The Commission shall have poVe
81 80 summon and compel the atfenoa b !,
Oh Of witnesses. to swear Witne ssss, a an 81 I
nd pers, to take testimony under cornil 81,
IS hon, and tb punish for contempt, 81 ae u.
r as is provided by law for the aiss ~
10 eeurts The General Assembly, N a 81. WI II
e71 vide other penalties for Violating ahe IS
ne asrs Of the Commission. I. VI. /,
81 10. II any person. firm, associas u s.
q, corporation shall be dissatisfied VILE i. ~
nd assessment made or action taken ny ~ ~
hs Commission, such party may me " U p IN
Va tfon setting forth the cause O o 81 81
s.. ton to such assessment or action ~ W, e.
1m Commission or to either or both 8. e /.
court Of competent jurisdiction, y y =. III
sra dornicile Of the Commission agalnsl HI
.as Commission as defendant. EltheF y ge IL
M may appeal to the Supreme Court o.s 4,
State without regard to the afna slils.s II
WA voIyed such appeals TO &c rs IT. III
sfN within ten days after the date IH s az 81
decision OF the lower court beeonlss III s', NJ
re All such cases, both In the tflai anu iii
am peltate court shall be tried sum-, ~ s "
and by preference over all offs .. 60 Z
iva Such eases may be tried In fhe s w. \
tne the first instance either In chanlpsls !
md at term time. ~ vi
,aa IL. No bond shall be required. s. IN ss
80 Commission IN any case In any &. wv
lss nor shall advance costs or secusiss5 3
nv costs, be required Of It.. tan,
aaa IL Il shall be the duty ef re atto
s~A General and the various disd e. asss II
+av news on proper request or dlfssb w Il
- the Commission Of the Governor.
nr4 the said Commission IN al u nasas
emit and 70 pfoseclIe am e.t,asts and dire
fos tons failure on the part q ,, saespdd
~ officers when SO requested pI .al. ,fpe