The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-08-30


exempt from this tax, unless such dona-
aion, or legacy, shall be more than hall
Of the disposable portion OF the tesla
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.
s. Such other special taxes as the
General Assembly by vote of two thirds
of all the members elected to each house
may from time to time prescribe.
Article w.
l. The General AsSemb.T shall nave
power to levy license taxes only on per-
sons, partnerships, associations and cor"
porations engaged in business or occupa-
fions 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 traftlc
in malt, vinous 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.
g. Such local subdivisions as each may
determine for itself shall also have the
right to levy license taxes, CLASSIFIED ana
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
firms and associations whose property or
business Is among the sources OF revenue
reserved to the State, and save and eX-
trades occupations and CalllngS involving
the personal labor or Skill of the person
to 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 its limit.
shall not be 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 colectible.
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 1st, 1913, by a Board composed OF
the Governor the State Auditor and the
State Treasurer, from among the quail
fed 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
che manner provided for the removal OF
district judges.
2. The terms of the first commissioners
shall be for two, four and six years.
The period each is to serve shall be de-
Sermined by lot. At the expiration OF
such terms election shall be for the pc
Rod of six years; and commissioners sha!
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
sional election held just priog to the eX-
piration of their respective terms.
g. The Commission shall maintain ar
Office and have its domicie at Bator
Rouge, and the members shall reside II
Baton Rouge and devote their time ex'
clusiveiy to the discharge OF their du
ties.
4. They shall each receive a salary o
Five Thousand Dollars per annum, be
ginning January /, 1914. and their trav
cling expenses, not exceeding a maximum
amount to be fixed from time to time b.
the General Assembly, an itemized &C
count of which shall be rendered in al
annual report
s. The chairman OF the first Commits
sion shall be named by the appointing
Board and serve until the expiration o
his term of Office, and thereafter tn
Commission shall select its own chair
man.
6. The Commission and the individual
members thereof shall perform such dui
ties In respect to assessment and taxa
ton as are herein prescribed, and sue
other and further duties as the Genera
Assembly may from time to time pre-
scribe.
Z. The General Assembly shall pro
vide said Commission with an adequat
clerical force.
s. The Commission shall have power t
r. adopt &nd enforce such reasonable rules
Negotiations and modes of procedure, nc
Inconsistent with law. as 1t may deer
IMPROPER for the discharge of It's duties an
- to hear and determine complaints tha
q may be made against assessments, an
other of It's acts required or authorize
by law.
Q. The Commission shall have powe
TO summon and compel the attendant
Of witnesses, to swear witnesses, and [
compel the production of books and pa
pers, to take testimony under commits
sion. and to punish for contempt, as full
as IS provided by law for the distrie
courts. The General Assembly may pre-
vide other penalties for violating the OF
ders of the Commission
10. III any person, firm, association {
corporation shall be dissatisfied with III
assessment made or action taken by tt
Commission, such party may file q pet
ton setting forth the cause of ohiec
ton to such assessment or action Of II
Commission or to either or both in
domiclle Of the Commission, against sal
Commission as defendant. Either par,
may appeal to the Supreme Court Of IL
State without regard to the amount II
volvedi such appeals to he returnah
within ten days after the date that Il
decision OF the lower court becomes 6ns
All such cases, both in the trial and al
pe'ate court. shall be tried SUMMARY
end by preference over all other case
Such cases may be tried i'm the court
the first instance either In chambers
at term time.
H. No bond shall be REQUIRED Of sa
Commission in Fey case in any cou,
nor shall advance costs, or security
costs, be required OF It.
H. 1t shall he the duty of the Attorn
General. and the various district alto
neys on prorer request or direction
the Commission Of the Governor. to q
The said Commission In all legal matter
and to prosecute and defend all cases