The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-09-14


exempt from this tax. unless such dona-
tton, or legacy, shall be more than hall
81 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
oonees Shall be considered to be within
the third class.
g. 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.
J. The General ASSEMBLE shall have
power to levy license taxes only on per-
sons. partnerships. associations and cor
porations engaged in business or occupa-
lions that fan strictly under the domain
o. the police power. and for that purpose
TO classify all such businesses and occu-
pations. and to graduate the tax within
each class.
q Local subdivisions OF the State gov
eminent shall have the power to levy
licenses 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 by the State
nor less than those now or hereafter to
be prescribed by the General Assembly as
minimum local licenses
). 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
oy Section 2 of this Article: save and en-
cept licenses on corporations. persons.
nrms and associations whose property or
business Is among the sources of revenue
reserved to the State. and save and ex-
cepf licenses on individuals engaged in
trades, occupations and callings involving
the personal labor or skill of the person
70 be taxed. and not falling within the
domain OF the police power: and save and
8XCfDf CORPORATIONS f0fc ,orf-
nerships or individuals engaged in manu-
lacturlng or Industrial pursuits whose
capital stock, or capital in business, Is
lass than five thousand dollars and not
falling within the domain of the police
power; and save and except persons
nrms and corporations engaged In agri-
cultural or horticultural pursuits. In no
event shall any such local license ex-
cecd one-tenth OF one per cent of the
gross receipts Of the licensee. provided
that no license shall be less than $500,
this section be levied unless the general
property tax OF each taxing locality, when
exercised to sixty per cent Of its limit !
snail not be sufficient to pay the expenses
pal license equals the license levied by |
che parish. only the municipal license |
shall be due and collectibie.
Article ".
Il All assessments of property for
5tate purposes shall be made by State |
Tax Commission, composed of three
members to be elected. not later than
July LIST, 1918, by Board composed of
the Governor, the. State Auditor and the
State Treasurer. from among the quail
ned electors of the respective Railroad
Commission Di9tricts, as constituted at
this date. and they shall not be subject 4
20 removal except for the causes and in
the manner provided for the removal of /
district judges.
?. The terms Of the first commissioners
snail be for two. four and six years.
narI0d m p1., A. 1
fermined 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-
Gay after the first Monday I'm November
every two years; and at the said congress
eionai election held just prior to the ex- K
piration OF their respective terms. IL
3. The Commission shall maintain an
Office and have It's domicile at Baton
Rouge, and the members shall reside In |
Baton Rouge and devote their time ex-
clusiveiy to the discharge OF their du-
4. They shall each receive a salary OF S
Five Thousand Dollars per annum be- {
ginning January I. 1914. and their trav-
s, exP Pc Sc mot not exceeding maximum
the General Assembly, an itemized ac- Z
count of which shall be rendered in an '
annual report "
s. The chairman OF the first Commits .
Non shall DO named by the appointing S
Board and serve until the expiration Of s
his term OF ONCE, and thereafter the y
Commission shall select its own chair {
g. The Commission and the fndtx,duai Z
members thereof shall perform such du- Z
lies In respect to assessment and taxa
,ther and further duties as the General @
assembly may froms time to time pre- p
Z. The General Assembly shall pro- S
clerical force. Il
&. The Commission shall have power TO e
ldopt and enforce such reasonable rules. =
esu,asticns ana modes Of procedure not .
'roper FOR the discharge of it's duties. and n
o hear and determine complaints that II
nay be made against assessments. and $,
" law a
.. The Commission shall have power %
Q summon and compel the attendance el
witnesses. 70 swear witnesses. and to o
crs. to take testimony under commits u
lon. and to punish FOR contempt, as fully a
5 Is provided by law for. the district
ide other penalties for violating the ar nj
ers of the Commission. ct
~. III any person, firm. association or C;
orporation shall be dissatisfied with the ~
commission, such party may file a petit 81
Ion setting forth the cause OF objec- fc
lon to such assessment or action of the
commission or to either or both In n w
curt OF competent jurisdiction, at the II
omicue OF the Commission. against said 50
commission as defendant Either party m
nay appeal 10 the Supreme Court Of the ri
tate without regard to the amount in de
Owed; such appeals to be returnable fr
vffhin ten days after the date that the II
ecision OF the lower court becomes final. do
It<fb t. -.
eitate court. shall be tried summariiy Ct
nd by preference over all other cases "
UGH cases may be tried I'm the court Of @
he first instance either in chambers or vi
I term time. ps
VI. No bond shall be required of said 81
or shall advance costs, or security for ST
osts be REQUIRED Of It.
u. IL shall he the duty of the Attorney ri
encra'. and the various district attor- Sc
eys. on rrorer request or direction nv q.
he Commission Of the Governor. To aid az
he said Commission In all legal matters 81
nd to prosecute and defend all CAGE, q, IA