Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-09-27

educational, religious or charitable instf-
buttons, or to trustees for educational, re-
ligtous or charitable purposes, shall be
exempt from this tar. unless such dona-
ton. or legacy. shall be more than half
Of the cisposable portion of the tesla
tS tao snail be ,mnosed unon when tbs sn SaS
legacy or donation and the legatees OF
donees shall be considered to be within
the third class.
General Assembly by a vote of two-thirds
Of all the members elected 10 each house
may from time to time prescribe.
Article w.
/. The General Assembly shall have
power to levy license taxes only on per-
sons. partnerships, associations and COR
porations engaged in business or occupa-
tons 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 traffic
In malt, vmous 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.
3. 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 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-
cept licenses on individuals engaged In
trades, occupations and caIlings 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
nershiDs 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
pal license equals the license levied by
the parish. only the municipal license
shall be due and collectible
Article ".
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 in
the manner provided for the removal of
fy16O
q The terms Of the first commissioner.
shall be for two, four and six yearx-
The period each Is to serve shall be de-
termined 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
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
every two years; and at the said congress
sional election held just prior to the ex-
piration OF their respective terms.
g. The Commission shall maintain an
ONCE and have its domiciie at Baton
Rouge, and the members shall reside In
Baton Rouge and devote their time ex-
clusively to the discharge Of their au-
ties.
T. They shall each receive a salary OF
Five Thousand Dollars per annum, be-
ginning January 1. 1914. and their trav-
cling expenses, not exceeding a maximum
amount to be fixed from time to time by
the General Assembly, an itemized ac-
count Of which shall be rendered in an
annual report
s. The chairman Of the first Commits
sion shall be named by the appointing
Board and. serve until the expiration Of
his term Of ONCE. and thereafter the
Commission shall select its own chair
man.
members thereof shall perform such du-
| ties in respect to assessment and taxa
ton as are herein prescribed, and such
other and further duties as the General
Assembly may from time TO time pre-
z. The General Assembly shall pro-
vide said Commission with an adequate
clerical force.
adopt and enforce such reasonable rules.
regulations and modes Of procedure, not
inconsistent with law. as II may deem
proper for the discharge Of its duties and
to hear and determine complaints that
may be made against assessments. and
other OF Its acts required or authorized
by law.
TO summon and compel the attendance
Of witnesses, TO swear witnesses, and to
compel the production OF books and pa
pers. to take testimony under commis-
sion, and to punish FOR contempt, as fully
as Is provided by law for the district
courts The General Assembly NAV pro-
vide other penalties for violating the or
TO- If any person. firm. association OF
corporation shall be dissatisfied with the
assessment made or action taken by the
| Commission. such party may file a peti-
ton setting forth the cause OF objec-
| tion to such assessment or action OF the
| Commission or to either cr both in
court Of competent jurisdiction. at the
domicile Of the Commission, against said
Commission as defendant. Either party
may appeal 10 the SuDfeme Court Of the
State without regard to the amount in
volved; such appeals 20 he returnable
within ten days after the date that the
decision of the lower court becomes final
All such cases, both in the trial and an
| pellate court, shall be tried sunmarily
and by preference over all other cases
Such cases may be tried in the court OF
the first instance either in chambers OF
at term time.
IL. No bond shall be REQUIRED OF said
| Commission In any case in any court
nor shall advance costs, or security for
| costs, be required Of IT,
~. II shall he the duty OF the Attorney
| General. and the various district attor-
| news. on rroner request or direction by
the Commission 81 the Governor. TO aid
| the said Commission In al legal matters
and to prosecute and defend all cases In
accordance with such REQUESTS and direc.
TONS A failure on the part Of such law
| officers. when 50 requested or directed Ia
| perform the duties here imposed upor
them. shall constitute misfeasance In
ONCE.
Article vi.
/. After January LIST 1914, an assess
ments for all State purposes. except az
| hereinafter provided, shall be completed
| on or before April LIST In each year. and
the taxes shall become due and payable
| on the fret Monday in June OF each year,
and shall become delinquent on the first
Monday In September I'm each year. Each
| parish and municipality shall have the
| fohf 20 Az fhA AoNA for he 1off