St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-09-07

tar, 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 ~
the General Assembly by vote OF
|tvo-thirds of all the members elect
ed to each house may from time TO
time prescribe.
ARTICLE Nv.
1. The General Assembly snaii
have power to levy license taxes only
on persons, partnerships, assocla-
lions 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 ana oc-
equations, and to graduate the TAX
within each class.
Q. Local subdivisions OF the
State government shall have the
power to levy licenses on businesses
and occupations falling strictly with
in 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 tramc
in malt. vinous and alcoholic liquors
shall not be less than those levied Dy
the State nor less than those now OF
hereafter to be prescribed by the
General Assembly as minimum local.
licenses.
3. 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 uniforms
ty within each class, on all business
es and occupations not covered by
Section 2 of this article; save and
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
lin the domain of the police power;
and save and except corporations, as
sociations, partnerships or individu-
ais engaged in manufacturing or in
dustrial pursuits whose capital stock,
or capital in business, Is less than nve
thousand dollars, and not falling
within the domain Of the police pow
er: and save and except persons,
firms and corporations engaged In az
ricultural or horticultural pursuits.
In no event shall any such local IL
cense exceed one-tenth OF one per-
cent Of the gross receipts OF the II.
censee, provided that no license shall
be less than $500, nor shall the IL
cense 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 its government. When
ever q municipal license equals the
license levied by the parish. only the
municipal license shall be due and
ollectable.
ARTICLE v.
1. All assessments of property
for State purposes shall be made by
q State Tax Commission, composed
of three members to be elected, not
later than July /, 1913, by Board
composed of the Governor, the State
Auditor and the State Treasurer
from among the qualified electors oi
the respective Railroad Commission
Districts, as constituted at this date
and they shall not be subject to re
moval except for the causes and IN
the manner provided for the remova
of district judges.
2. The terms of the first commits
sioners shall be for two, four and
six years. The period each is Il
serve shall be determined by lot
At the expiration of such terms
ELECTION shall be for the period o.
six years: and commissioners shall
be elected and vacancies filled fol
any unexpired term by the qualified
electors of the respective Railroad
Commission Districts at the regular
congressional elections held in thil
State the First Tuesday after thl
first Monday in November every two
years; and at the said congressiona
election held just prior to the expi'
ration of their respective terms.
! 3. The Commission shall main.
tain an office and have its domicil<
at Baton Rouge, and the member
shall reside in Baton Rouge and de
h a. tn, kr = t.
charge of their duties.
4. They shall each receive q sal.
larry of Five Thousand Dollars pei
annum beginning January l, 1914
and their travelling expenses, not ex'
ceeding a maximum amount to be
fixed from time to time by the Gen.
eral Assembly, an itemized account
of which shall be rendered in an an.
nual report.
5. The chairman of the first
Commission shall be named by the
appointing Board and serve until the
expiration of his term of office, and
thereafter the Commission shall &C.
lect its own chairman.
s. The Commission and the indi-
vidual members thereof shall per-
AOAAA ouSA uutACo III AS0peCI W as
sessment and taxation as are herein
prescribed, and such other and fur
Their duties as the General Assembly
may from time to time prescribe.
:. The General Assembly shall
provide said Commission with an
adequate clerical force.
8. The Commission shall have
power to adopt and enforce such
reasonable rules, regulations, and