St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-26

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 vote OF
two-thirds of all the members elect
d to each house may from time TO
time prescribe.
ARTICLE w.
l. The General Assembly shall
have power to levy license taxes only
on persons, partnerships, associa-
tions and corporations engaged IN
business or occupations that fall
strictly under the domain of the po-
lice power, and for that purpose to
classify all such businesses and oc-
equations, and to graduate the tax
within each class.
2. Local subdivisions OF the
State government shall nave tue
power to levy licenses on businesses
nd occupations falling strictly with
n 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 trafnc
in malt, vinous and alcoholic liquors
shall not be less than those levied py
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
lso have the right to levy license
axes. classified and graduated with
| due respect to equality and uniforms
| ty within each class, on all business
les and occupations not covered by
Section 2 of this article; save and
lexcept licenses on corporations, per-
lsons. firms and associations whose
fproperty 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
he personal labor or skill of the per-
son to be taxed, and not falling with
in the domain Of the police power;
md save and except corporations, as
ociations, partnerships or indlvlou-
Is engaged in manufacturing or IN
lustrial pursuits whose capital STOCK
r capital in business, is less than nve
thousand dollars, and not railing
within the domain of the police pow
Ter: and save and except persons,
rms and corporations engaged in az
lricultural or horticultural pursuits
lin no event shall any such local II
|cense exceed one-tenth of one per
.ent of the gross receipts of the IL
,ensee. provided that no license shall
Ibe less than $500, nor shall the II,
Icense provided for in this section
lbe levied unless the general property
N of each taxing locality, when ex'
Iercised to sixty per cent of It's limit
hall not be sufficient to pay the ex-
lpenses of its government. When
yer . municipal license equals the
license levied by the parish, only the
municipal license shall be due and
ollectable.
I! ARTICLE v.
/. All assessments OF property
or State purposes SHAH De maze Oy
Ia State Tax Commission. composed
LOT three members to be elected, no!
later than July l, 1913. by BOARD
omposed of the Governor, the State
IAuditor and the State Treasurer
rom among the qualified electors Of
1.-The respective Railroad Commission
)stricts, as constituted ut this date
land they shall not be subject to re-
1oval except for the causes and In
he manner provided for the removal
Iof district judges.
2. The terms of the first commits
,ioners shall be for two, four and
six years. The period each is to
Iserve shall be determined by lot.
AT the expiration Of such terms.
election shall be for the period OF
lsix years. and commissioners shall
be elected and vacancies filled for
ny unexpired term by the qualified
ELECTORS Of the respective Railroad
Commission Districts at the regular
congressional. elections held in this
Estate the First Tuesday after the
lrst Monday in November every two
ears; and ct the said congressional
ELECTION held Just prior to the expi
ration of their respective terms.
8. The Commission shall main
ain an office and have its domici,e
at Baton Rouge and the members
Eall reside in Baton Rouge and de-
ote their time exclusively to the dis
barge of their duties.
4. They shall each receive q sal
.ry of Five Thousand Dollars PEI
mum beginning January 1, 1914,
nd their travelling expenses, not ex-
eedfng a maximum amount to be
fixed from time to time by the Cen
eral Assembly, an itemized account
OF which shall be rendered in an an
nual report.
S. The chairman of the first
Commission shall be named by the
appointing Board and serve until the
Aspiration of his term of office, and
hereafter the Commission shall Sc
ect its own chairman.
s. The Commission and the indi-
vidual members thereof shall per-
orm such duties in respect to as
essment and taxation as are herein
prescribed, and such other and fur
her 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
easonable rules, regulations, and
modes Of procedure, not inconsite-
mt with law, as it may deem proper
or the discharge of its duties, and
hear and determine complaints
hat may be made against assess
tents, and other of It's acts. required
authorized by law.
y. The Commission shall have