The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-10-12

educational. religious or charitable insti-
buttons, or TO trustees for educational, re-
ligious or charitable purposes, shall be
exempt from this tax, unless such dona-
ton, or legacy. shall be more than half
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
oonees shall be considered to be within
the third class
g. Such other special taxes as the
Of all the members elected to each house
may from time to time prescribe.
Article w.
1. The General Assembi; shall have
power to levy license taxes only on per-
sons, partnerships, associations and cor
poratfons engaged In business or occupa-
lions that fall strictly under the domain
OF the police power, and for that purpose
TO classify ali 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. vinous and alcoholic liquors shall
not be less than those levied Ivy the State
nor less than those now or hereafter to
be prescribed by the General Assembly as
minimum local licenses.
j. 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 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
nerships or individuals engaged in manu-
featuring or Industrial pursuits whose
capital stock, or capital in business, is
less than ive thousand dollars. and not
falling within the domain of the police
power; and save and except persons.
nrIns and corporations engaged in agrf-
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 it's 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 coliectible.
Article ".
l. 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. 1918. by n 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 i'm
the 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-
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
sionai election held just prior to the ex-
pirntion of their respective terms.
,. The Commission shall maintain an
ONCE and have its domicie at Baton
Rouge, and the members shall reside in
Baton Rouge and devote their time ex-
clusively to the discharge of their du-
IA. They shah each receive a salary OF
Five Thousand Dollars per annum, be-
Girning January 1, 1914, and their trav-
cling expenses. not exceeding q maximum
amount to be ffxed from time to time by
the General Assembly an itemized ac-
count of which shall be rendered in an
annual report
5. The chairman OF the first Commits
Board and serve until the expiration Of
his term OF office, and thereafter the
Commission shall select its own chair
man.
6. 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-
scribe.
z. The General Assembly shall pro-
vide said Commission with an adequate |
clerical force.
3. The Commission shall have mower to |
adopt md enforce such reasonable rules, |
regulations and modes of procedure not |
proper for the discharge of Its duties, and |
60 hear and determine complaints that |
may be made against assessments. and
other of ITS acts required or authorized
=. The Commission shall hate power
% summon and compel the attendance |
OF witnesses, to swear witnesses. and to |
compel the production of books and pa
pers. to take Testimony under commits |
sion. and to punish FOR contempt as>fully !
rs Is provided by law for the district |
courts. The General Assembly may pro-
VIDE other penalties Tor violating the or
ders OF the Commission.
10, IL any person. Arm. association or
corporation shall be dissatisfied with the |
assessment made or action taken by the |
Commission. such party may file a petit l
tlon setting forth the cause of obiec- |
ton to such assessment or action of the |
Commission or to either or both in n |
court Of competent jurisdiction at the |
domicile OF the Commission, Against said |
Commission as defendant. Either marty |
may apreai to the Supreme Court OF the |
state without regard to the amount IN
VOWED; such appeals tn he returnahie |
within ten days after the date that the !
decision OF the lower court becomes final |
All such cases. both In the trial and an |
pe'iate court. shall be tried summarily. |
md by preference over ell other ca@es |
Such cases may be tried in the court of |
the first instance either in chambers or
at tern time