The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-10-26

educational. religious or charitable insti.
buttons. or to trustees for educational, re-
ligious or charitable purposes, shall bt
exempt from this tax. unless such dona-
zion, 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 oil
donees shall be considered to be within
the third class
8. Such other special taxes as the
General Assembly by vote or two-thirds
of all the members elected to each house
may from time to time prescribe.
Article ~.
/. The General Assemb: shall have
power to levy license taxes only on per-
sons. partnerships, associations and cor
porations engaged in business or occupa-
tions that fall strictly under the domain
OF the police power, and for that purpose
to classify ali such businesses and occu-
patlons. and to graduate the tax within
each class.
q 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. vinous and alcoholic liquors shall
not be less than those levied lby 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 2 of this Article: save and ex-
cept licenses on corporations, persons,
drms 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 callings 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,
hrns 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 iicensee. 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
shall not be sufficient to pay the expenses
OF Its government. Whenever a munich
pal license equals the license levied by
the parish. only the municipal license
Article v.
!. 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
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
20 removal except for the causes and in
the manner provided for the removal Of
district judges
g.. The terms Of the first commissioners
shall be for two. four and six years. |
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 I
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 |
eional election held just prior to the ex-
piration of their respective terms.
3. The Commission shall maintain an |
Office and have its domicile at Baton |
Rouge, and the members shall reside in I
Baton Rouge and devote their time ex-
clusively to the discharge of their du-
ties.
4. They shall each receive salary of
Five Thousand Dollars per annum be-
ginning January 1. 1914. and their trav- |
cling expenses not exceeding 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
g. The chairman OF the first Commits
ffon shall be named by the appointfns
Board and serve until the expiration of |
his term Of ONCE. and thereafter the
Commission shall select It's own chair
man.
G. The Commission and the individual
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-
Bcribe.
z. The General Assembly shall pro-
vide said Commission with an adequate
8. TIE Commission shall have power TO
adopt Ind enforce such reasonable rules.
regulations and modes Of procedure, not
proper for the discharge of its duties. and
10 hear and determine complaints that
may be made against assessments and
cther Of Its acts required or authorized
9. The Commission shall have power
10 summon and compel the attendance
Of witnesses, to swear witnesses, and to
compel the production of books and pa
Bion. and to punish FOR contempt, as fully
Rs fs provided by law for the district
courts. The General Assembly NAV pro-
vide other penalties for violating the or /
ders OF the Commission
10. II any person. firm. association or
shall be dissatisfied with the
assessment made or action taken by the
Commission. such party may file a peti- u
lion setting forth the cause Of ohjec- /
ton to such assessment or action OF the
or to either or both in a
court of competent jurisdiction. at the
homicile of the Commission. against said
Commits Sipn defendant orfxy
NAV appeal to the Supreme Court OF the
State without regard to the amount In l.
vc'ved: such appeals to be returnahre
vithin ten days after the date that the
decision OF the lower court becomes final
All such cases. both In the trial and an
RELATE court shall be tried summarily,
nd by pueference over ell other cases |
Such cases may be tried in the court of