St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-05

tax, unless such donation, or legacy,
shall be more than half Of the dis
possible portion of the testator's or
doner' sestate in which case the
tax shall be imposed upon the en-
tire legacy or donation and the leg
atees or donees shall be considered
to be within the third class.
8. Such other special taxes as
the General Assembly by a vote OF
two-thirds of all the members elect
cd To each house may from time to
time prescribe.
ARTICLE w.
/. The General Assembly shall
have power to levy license taxes only
on persons, partnerships, assocla-
tions and corporations engaged In
business or occupations that fall
strictly under the domain OF the po-
lice power, and for that purpose 10
classify all such businesses and oc-
cupations, and to graduate the TAX
within each class.
2. Local subdivisions OF the
State government shall have the
power to levy licenses on businesses
nd occupations falling strictly with
the domain of the police power
as provided in the foregoing section
for the State save that such local
licenses as may be levied ON franc
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 ny the
General Assembly as minimum local
licenses.
8. Such local subdivisions as
each may determine for itself, shail
lso have the right to levy Incense
taxes, classified and graduated Win
due respect to equality and unl1orml-
ty within each class, on all business
|es and occupations not covered by
Section 2 of this article; save ana
except licenses on corporations, per-
SONS. firms and associations whose
property or business is among the
sources of revenue reserved to the
state. and save and except licenses
ON individuals engaged in trades.
occupations and callings involving
the personal labor or skill of the per-
son to be taxed, and not falling with
in the domain of the police power;
and save and except corporations, as
sociations. partnerships or individu-
Is engaged in manufacturing or IN
dustrial pursuits whose capital stock'
| IF capital in business, Is less than nVe
thousand dollars, and not falling
within the domain of the police pow
Ter: and save and except persons,
rms and corporations engaged In az
ricultural or horticultural pursuits.
| In no event shall any such local IL
tcense exceed one-tenth OF one per-
tcent of the gross receipts OF the H.
|censee, provided that no license snai'
he less than $500, nor shall the IL
lcense provided for in this section
be levied unless the general property
tax of each taxing locality, when ex'
ercised to sixty per cent OF its limit
shall not be sufficient to pay the ex'
penses of it's government. Wnen-
lever a municipal license equals tne
license levied by the parish, only the
municipal license shall be due ano
ollectable.
ARTICLE v.
4. All assessments of property
or State purposes shall be made BY
la State Tax Commission, composed
LOT three members to be elected, moi
later than July /, 1913, by Boare
omposed of the Governor, the State
lAuditor and the State Treasurer
rom among the qualified electors o.
1.-The respective Railroad Commission
Districts. as constituted at this date
land they shall not be subject to re
imoval except for the causes and II
he manner provided for the remOva
LOT district judges.
2. The terms of the first commits
Isioners shall be for two, four ant
Isix years. The period each Is t
lserve shall be determined by lot
lat the expiration of such terms
ELECTION shall be for the period o
lsix years; and commissioners shall
lbe elected and vacancies filled TO
ny unexpired term by the qualified
ELECTORS Of the respective Railroad
lCommission Districts at the regula
congressional elections held in thi
lState tho First Tuesday after tn
lrst Monday In November every tw'
ears; and at the said congressiona
|election held Just prior to the expl
lration of their respective terms.
I 3. The Commission shall main
ain an office and have its domicil
lat Baton Rouge, and the member
lsEall reside in Baton Rouge and DC
ote their time exclusively to the dis
charge of their duties.
4. They shall each receive sal
.ry of Five Thousand Dollars pc
mum beginning January 1, 1914
nd their travelling expenses, not ex
ceeding a maximum amount to b
fixed from time to time by the Gen
eral Assembly, an itemized accoun
LOT which shall be rendered in an an
nual report.
!, 5. The chairman of the frs
Commission shall be named by tn
appointing Board and serve until tn
expiration of his term of office, an
hereafter the Commission shall sc
lect its own chairman.
s. The Commission and the ind
lvidual members thereof shall PEI
orm such duties in respect to as
: lsessment and taxation as dre herei
prescribed, and such other and fur
her duties as the General Assembl
; may from time to time prescribe.
;, :. The General Assembly shall
} |provide said Commission with a
adequate clerical force.
s. The Commission shall hav
power to adopt and enforce sue
easonable rules, regulations, an
modes of procedure, not inconsite
ent with law, as it may deem prope
/ or the discharge of its duties, an
hear and determine complaint.
hat may be made against assess
rents, and other of its acts, require