The herald. [volume] (New Orleans, La.) 1905-1953, 1912-10-24

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 of its government. When
ever municipal license equals the IL
municipal license shall be due and col
lectlble.
Article V.
l. All assessments of property for
State purposes shall be made by u
state Tax Commission, composed OF
three members TO be elected, not later
than July LIST. 1913, by u Board COM
posed of the Governor. the State Au-
ditor and the State Treasurer from
among the qualified electors of the re
spectlve Railroad Commission Dis
tricts. as constituted at this date, and
they shall not be subject to removal
except for the causes and in the man
ner provided for the removal of dis
trict judges.
?. The terms of the first commits
sionerS shall be for two. four and six
years. The period each is to serve
shall be determined by lot At the eX-
plration of such terms, election shall
commissioners shall be elected and va
cancies filled for any uneNpired term
by the qualified electors of the reSpec-
tive Railroad Commission Districts At
the regular congressional elections held
in this State the first Tuesday after
the first Monday in November every
two years; and at the said conSresslon-
al election held just prior to the eN-
piration of their respective terms.
3. The Commission shall maintain
an office and have its domlclle at Ba-
ton Rouge. and the members shall re
side in Baton Rouge and devote their
time exclusively TO the discharge OIL
their duties.
4. They shall each receive a salary
of Five Thousand Dollars per annum
beginning January !, 1914, and their
travelling expenses, not exceeding a
maximum amount to be fixed from time
to time by the General Assembly, an
itemiZed account of which shall be
rendered in an annual report.
3. The chairman of the first Com
mission shall be named by the APP
pointing Board and serve until the eN-
piration of his term of office, and there
after the Commission shall select its
own chairman.
6. The Commission and the individ-
ual members thereof shall perform such
duties in respect to assessment ana TAX
alton as are herein prescribed, ana
such other and further duties as the
General Assembly may from time TO
7. The General Assembly shall pro-
vide said Commission with an adequate
clerical force.
8, The Commission shall have pow
er 10 adopt and enforce such reason
able rules. regulations, and modes OF
procedure, not inconsistent Win law,
as it may deem proper Tor the uls,
charge of its duties, and to hear ana
determine complaints that may De mace
against assessments, and other OF its
act, required or authorized by law.
3. The Commission shall have pow
er to summon and compel the attehu
ance of witnesses, to swear witnesses,
and to compel the production or books
and papers, to take testimony under
commission, and to punish for con-
tempt, as fully as is provided Dy law
for the district courts. The General
Assembly may provide other penalties
for violating the orders of the COM
mission.
or corporation shall be dissatisfied with
the assessment made or action taken
by the Commission, such party may
file a petition setting forth the cause
of objection to such assessment No. III az o.
ton of the Commission or to either OF
both in a Court of competent 1urlsoic-
ton. at the domicile or the CoInIilis-
sion against said Commission as ue
PENDANT, Either party may appeal 10
the Supreme Court of the State with
out regard to the amount lnvoiVeu'
such appeals to be returnaple Wltnin
ten days after the. date that the 9eci-
sion of the lower Court becomes maj;
All such cases, both in the trial ana
appellate court, shall be tried sum-
marily, and by preference over all otheI
cases. Such cases may be trled IN tne
chambers or at term time.
II, No bond shall be required OF salu
Commission in any case in any court,
nor shall advance costs or security
IL. 1t shall be the duty OF the Att9r
new General and the various dlStrlc'
attorneys, on proper request OF uiIec
ton by the Commission or inc HG ~, IN
Iepal matters, and to prosecute ana
defend all cases in accordance VIII
such requests and directions. 1allure
on the part OF SUCH law oiiicefo, The
duties here imposed upon them, shalI
constitute misfeasance in ofhce.
Article VI.
I After January 1st, 1914, all as
sessments for all State purposes, eX-
cent as hereinafter provided, shall pe
completed on or before April So III
each year, and the taxes shall pecoiie
due and payable on Ihe mrs. shall be-
come delinquent on the hrst MONDAY
in September in each year. Each pdl
ish and municipality shali nave iLe
right to fix the date. for the coaip ne
tion of it's local assessments, and the
nayment of its local taxes and licenses
general and special, until otnerMiISe
prescribed by the General Asseiioay.
Until otherwise provided, exlstlng ia i'Ne
on these subjects shall be operative
G,evee district taxes and forced con-
tributions. exclusive of produce taxes taxes;
shall be assessed and become uelin
1mant coincidentally with parish taxes
2. Public service corporations snaii
be assessed on their physical properly
and on their franchises separately, Du.
the General Assembly shall have pow
or 70 direct the Tax Commission TO
assess sE so the property of such corpora,
tions at a valuation including ootn
physical property and franchises 10 pe
r, H., raHRlnlS.