The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-09-06

VI the ulspOSdDle portion or the Tesla
Tor or donors estate, in which cas-
Inc tax shall be imposed upon the entir
legacy or donation and the egatees o
1oneeS shall be considered TO be within
the third class
s. Such other special taxes as tn,
General Assembly by a vote of two thirds
bt all the members elected to each house
may from time to time prescribe.
Article ".
!. 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
10 classify all such businesses and occu-
tdtions, 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 f0rego-
ing section for the State. save that such
local licenses as may be levied on traffic
In malt, Ninous 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 a.
minimum local licenses.
3. Such local subdivisions as each may
determine for itself shall also have the
litib " ltNN license taxes CidSSlItu anu
graduated with due respect to equality
and uniformity within each class. on all
businesses and occupations not covered
pE Section Of this Article. save and eX
Cept licenses on corporations. persons,
arms 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
railing within the domain Of the police !
power. and save and except persons !
Trims 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 |
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.
Fnall 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
shaIl be due and Collectible.
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
'ulN list, 1918, by a Board composed of
me Governor. the State Auditor and the
state Treasurer, from among the quail
led electors of the respective Railroad {
COMMISSION Districts, as constituted at
MS date, and they shall not be subject q
Q removal except for the causes and in {
ne manner provided for the removal of I
district judges. I
q. The terms Of the first commissioners q
nan be for two, four and six wears. c
me period each is to serve shall he de- i
eTlhlned ny lot. AT the expiration OF c
lod OF SIX years; and commissioners shall b
e elected and vacancies filled for any
neXplred term by the qualified electors t
! the respective Railroad Commission f
,istr1cts at the regular congressional II
lecEons held in this State the first Tues n
ay after the first Monday in November
very two years; and at the said coneres. c
lonal election held just prior to the en- O
ration of their respective terms o
.. Inc commission shall maintain an II
NICE and have its domicile at BATON @
'ouge and the members shall reside in b
atoh Rouge and devote their time en- V
asNeiy TO the discharge of their du- II
g. They shall each receive a salary of s,
i've, Thousand Dollars per annum, he O,
inning January l, 1914. and their tray ty
ing expenses, not exceeding a maximum ir
mount TO be fixed from time to time by t.
re General Assembly. an itemized ac m
1nual report W III OH ",
B, The chairman Of the first Commits o.
on shall be named by the appointing 81
oafd and serve until the expiration Of SO
g term OF Office, and thereafter the "
oinnlsslon Shall select its own chair fir
6. The Commission and the Individual tn
ea tU tnereof shall perform such du- ia
rs IN respect to assessment and taxa- on
On as are herein prescribed. and such 70
aer and further duties as the General a.
sssmoly may from time to time pre- pu
!. The General Assembly shall nro- s.
erfcal force oqoate ~ ~
D. The Commission shall hav. powar N or
OPT and enforce such reasonable r,,les m
! uIatlons ana modes of procedure moi IN
consistent with law, as It NAV daam sh
oper for the discharge of its duties, and m,
-, near and determine complaints that FRI
~ De mace against assessments. and sa
law. Va authorized th
= me Commission shall have mower ME
suIlnon and compel the attendance err
mHHesses. 10 swear witnesses. and IN IN.
npei the production of books and no. rer
~ 10 take testimony under commits the
n; and 10 punish for contempt as fnlIv ali,
,rts p' N.Y. oy law for the district /
e other penalties for violating tha pr ~ at
$ OF the Commission. LIE or az a.,
y. II any person, firm. associa+ ;o, csf
poration shall be dissatisfied viii ~ ani
ess,nent made or action taken bv the isl
,iiiiss . such party may file a nett or
> ; ~ Se,.lng forth the cause of obfec- for
omission or to either or both IN III" % VIII
~ OF competent Jurisdiction, at tho the
nclIe OF the Commission, against ssid sen
as defendant. Either rartI me-,
appeal to the Supreme Court If tbs riel
,e without regard to the amount in der
~ such appeals to be returnahle fro,
s SIC, ' of "a uaYS after the date that the the
sion OF the lower court becomes anal dee
snch cases. both in the trial and an. an- !,
ave court, shall he tried sunnnna viz, gra
by preference over all other 800. tba
/. cases may be tried in the court ~ Ger
mrs nrsr ms, instance either in chambers or vidf
No bond shall be REQUIRED NJ so;d s ,,,I
mission in any case IN NV an,, ol sald sue sue
s he reo,,irnd tosts' or security for sn1a
IT shall he the duty of the A+tor,o-. r,,t
eral, and the various district attnr s ts,
c. vi pIooer request or direction nv as
~ nG, ~, 1, Of the Governor. to sid and
to prosaor+o - II, sll regal matters. sum
rdance 1ritb . ann uelend all cases in fair
; A foit,r SUI leduesIs and direc- COVE
IFS, when so requested or directaa w +oxe