The St. Mary banner. (Franklin, Parish of St. Mary, La.) 1889-1931, 1912-10-26
J sf f?;s til g W. "a' g. =
be ~ xa;s shaNs Perform

upOn he maximum dlnOuAI IL -
next 5wer class, and the remalnins
amout of the inherita4ce' iesaoy,
or cner donation shall Pc taxed a.
the late fixed for the mgner cIass
intoshich the inheritance, legacy VI
othar donation falls.
hnIication of Inheritance taxes as
l,efveen this State and Gher states
fregn and domestic, SHAH be avoid
~ by the exemption of corporeal
moperty belonging to accident OF
tis state. and situated gOutslde OF
Mis- state, to the extent tof any in
soritance tax of such other Stale;
and by the exemption Of incorporeal
riohts belonging to nonresident de-
candents. such as shares Of stock IN
Louisiana corporations, notes, bonds,
and evidences of debt due by Lou
isiana debtors or bearing ion Louisi-
ana property, to the same extent.
This tax shall also be applied to
all donations inter viv0s, the donees
to be divided into the same classes
hereinabove defined. AL donations
inter yivos to the same person with
in period of five years. shall be
taxed as if together constituting a
single donation.
Legacies and donations inter yivos
to educational, religious. Or cherita-
BILE Institutions, or to trustees for
educational, religious or chaxitable
purposes, shall be exempt from this
tax, unless such dOna1n, or legacy.
shall be more than half Of the dis
possible portion Of thu testator's, 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.
8. Such other special taxes as the
General Assembly by a voeA sof Two
thirds Of all the members Alected to
each house may from time to time
prescribe.
Article W.
1. The General Assembly qhall have
power to levy license fxe& only on
persons, partnerships, associations
and corporations engaged b bust
ness or occupations that fan strictly |
under the domain of the police pow
er. and for that purpose to classify
all such businesses and occupations,
class. ss
2. Local subdivisions OF the State
government shall have he power 10
levy licenses on businesses and occu-
pations falling strictly within the do
main of the police power O provid-
ed in the foregoing section for the
State, save that such local licenses
as may be levied on trafficHn malt,
vinous and alcoholic liquors shall not
be less than those levf>d Ny The
State nor less than these now or
hereafter to be prescribed by ihej
General Assembly as miiimtm local
licenses.
ss-8. Sub local Subdivisions. = 1ack1x
may determine for Itself. slhll also
have the right to levy lieense taxes, |
classified and graduated with due re- |
spect to equality and uniformity with
In each class, on all businesses and ]
occupations not covered by Section {
OF this article; save and except Ii !
censes on corporations, pensous, firms ]
and associations whose property or II
businesses among the sourceseOf rev. t
enue reserved to the State, md save I
and except licenses on individuals [
ENGAGED In trades, occupations and i
calnngs involving the persona labor {
or skill OF the person to be- taxed, T
and not falling within the domain Of 1
the police power; and save md ex- {
cept corporations, associations part {
nershNs or individuals engaked IN a
manufacturing or industrial pllrsuits /
whose capital stock, or capitaldn bus
mess, is less than five THOUSAND dol !
lars. and not falling within the do +
main OF the police power; ana save b
ana e&cept persons, firms and corpo- D
rations engaged in agriculturalDr hor t,
rcuitural pursuits. In no event shall r
any such local license exceed one D
tenth OF one per cent Of the gross b
receipts OF the licensee, provided b
mat no license shall be less than q
Ss.oo. nor shall the licenses pfovid- a
ca LOT In this section be levi6d un-
Tess the general propertys tax of
each taxing locality, wh6nAxefrised 8
70 sixty per cent of its Unit, shall Q
rot De sufficient to pay the etpen- 9
~ OF It's government. Whenever al ?
menlclpal license equals the license q
,,evHd Dy the parish, only the mhnic- a
pa license shall be due and collect n
Article v. I G
!. All assessments of property for -
State puSApses shall be made ~ . :;
state a3TCommission, composed Of = /.
,nree m934ers to be elected. not q,
laler than#4y LIST, 1913, by Hoard :
composed - the Governor, the,state 4
Auditor and he State Treasurer :.
from among the qualified electors Of Z
Ine respective Railroad Commission =
Districts DIS as constituted at this date. !,
and they shall NOT be subject I'd re- y
moval except Tor Dc causes and IN =
the manner provided for the rerIov- 8
al Of district judges, =
Z. The terms Of the first conmls- Il
sioners shall be for two. four and six 9
years. The period each lis to serve \
snan be determined. BY lot. xt the 8,
expiration Of such terms, elect(on !,
snsii be for the period OF six years: q,
ana commissioners shall be selec3ed :.
ana vacancies filled for any unexpir- y
eQ term nv tho a1n14Ric.S ~,a.rcA>.S NRl