The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-10-11
educational, re,Isiou, Or ohar,tsb,s ,nsti

buttons, or to trustees for educational, re-
isiouS or charitable purposes, shall b.
Exempt from this tax, unless such dona
lion or legacy, shall be more than hal
II the disp0sable portion OF the tesla
tors or donors estate in which cas-,
he tax shall be imposed upon the entire
egacy or donation and the legatees OF
ionces Shall be considered to be within
The third class.
s. Such other special taxes as the
General Assembly by vote of two-thirds
u all the members elected to each house
nay from time to time prescribe.
Article ".
/. The General Assembly shall have
power 10 levy license taxes only on per
Ions, partnerships, associations and cor
forations engaged in business or occupa-
tons that fall strictly under the domain
" tho police power. and for that purpose
! % CLASSIFY all such businesses and DCCu-
bAtions, and to graduate the TAX within
. bach Clsss.
( 2. Local subdivisions OF the State gov
, sTnnent Shall have the power to levy
/ licenses on businesses and occupations
falling strictly within the domain of the
! police power as provided in the foreso
ing section for the State, save that such
locAl licenses as may be levied on traffic
IN malt, Ntnous and alcoholic iiJE"rS shall
NOT be less than those levied by the State
nor less than those now or hereafter to
be prescribed by the Genera Assembly as
minimum local licenses.
;. Such local Subdivisions "a each may
determine for itself shall. also have the
light 10 levy license taxes, CLASSIFIED and
graduated with due respect 20 equality
and uniformity within each class, on all
businesses and occupations not covered
by Section 2 OF this Article, save and eX-
Cept licenses on corporations persons,
arms and associations whose property or
hNEtgasC ~ Eo 49,
reserved to the State, and sava and ex-
Hept licenses on individuals engaged in
yades. occupations and caliings Involving
the personal abOr or skill of the Derson
to be taxed, and not falling within the
domain az 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 Ave thousand dollars, and not
falling within the domain Of the police
COVER and save and except persons. |
arms and corporations engaged In agri- |
cultural or horticultural pursuits In no
event shall any such local license ex- |
ceeo one-tenth Of one per cent OF the |
gross receipts Of the licensae, provided |
that no license shall he less than $500. |
nor shall the licenses provided for I'm |
this section be levied unless the general |
property. tax Of each taxing locality, when
exercised to sixty per cent of its limit,
ahell not be SUFFICIENT to pay the expenses
81 It, government. Whenever a tnuntc-
fsl license equals the license levied by
the parish, only the municipal license
shall be due and colecttbls
Article V.
l. All assessments OF property for
state purposes shall be nads By a State
Tax Commission, composed OF three
members to be elected. not later than
July ls' 1913. by Board composed of
me Governor, the State Auditor and the
state Treasurer, from among the quail
TED electors OF the respective Railroad
commission Districts, as constituted at
his date. and they shall not be subject :
o removal except for the causes and in {
ne, ne manner provided for the removal OF
district judges. {
8. The terms Of the first commissioners {
hail be for two. four and six years, {
The period each is to serve shall be de- i
ermined by lot. At the expiration OF {
uoh terms, election shall be for the pc T
lod OF six years; and commissioners shall /
. elected and vacancies filed for any
the respective Railroad Commission t
,istricts at the regular congressional +
iectfons held in this State the srst Tues- Il
ay after the first Monday IN November
very TWO years; and at the said congress c
!onal election held just prior to the eS- o
ol tIl6lT respective terms. q
:. The Commission shall maintain an n
Nice and have its domtctte at Baton q
.ouge, and the, members shall reside in b
atom Rouge and devote their time ex- v
iusively to the discharge OF their du- Il
es. ~
4. They shall each receive salary Of s.
I've Thousand Dollars per annum, be- o
Ing EXPENSES, not exceeding a maximum II
mount to be fixed from time to time by t.
Re General Assembly, an itemized ac- m
punt OF which shall be rendered in an W
nnual report. y,
s. The chairman Of the frs. Commits o,
on snaIi De named by the appointing So
oard and serve until the expiration Of 81
8 term OF Office, and thereafter the "
commission shall select fits own chair fr
an. E''"' o.
8. The Commission and the individual Ii
emhers thereof shall perform such du- ia
IS IN respect to assessment and taxa o.
IN a. are herein prescribed. and such 70
hhe. '''''' pre- 90 -,
I The General Assembly shat, nro. ST
re eaid Commission with an adequate tn
$. The Commission shall i,ave power 10 r 81.
sulstions and modes of procedure not III
consistent with law, as It may deem sh
oper Tor the discharge Of its dntjas ond m.
near ana determine comoiaints that FRI
~ be made against assessments and sa
her of its acts required or authortzaS III
D. The Commission shall hate no,,sr nj.
summon and compel the attapdsnoa ar.
witnesses, to swear witnesses. and to an
mpel The production Of hooks ana 20,
RS to take testimony under cornmjs- RI,
n: and to punish for contamnt &C III al,
~ PROVIDED by law for the district
lr's. The General Assembly NAV nro. Sc,
e other penalties for violating the or AZ
e Of the Commission. >''7 u 90,
o. II any person, Arm, assor,et;o, or cal
porRtion shall be dissatisfied with the an,
easement made or action taken bv the isl
'hiIllSsion. such party may Ale A nati~ or
n setting forth the cause NJ ohjec. for
. 70 sncn assessment or action OF fhe l
inmission or to either or both /, y w}l
~ oi comnetAnt jurisdiction at the the
nmisston as defendant F'ithar nsrtW me
y appeal to the Supreme Court ~ tbs rig
te without regard to the amount In der
yea: such appeals to be rafurnahio fro
IN ten GAYS after the date that the the
lhloI OF the lower court becomes f,naI dee
S!ch cases, both in the trial and an l
~, h,, c"urt. shah he tried summarily, era
|, pV preference over all other casa. the
N cases may be tried in the cou~t nt &c,
term time "'''ioers or nnu
|. No bond shall he renu,red ~ s,,d smc
mss In any case in any cont anf
20 h. , MIInre costs or security for SIN,
Z. IT shall he the duty ~ tha at., >, -,
,erel. and the various distrIct attnrs ses
>, on nroner request or direction Wv, 90
commission 81 the Govarnor ~ ~ nd
SAID Commission In All legal n,attare smr