St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-11-02

SAASsAA w SA~S
possible portion of the testator's OF
doner'- sestate in which case the
tax shall be imposed upon the en-
tire legacy or donation and the leg
atees or donees shall De cohsAueleo
to be within the third class.
8. Such other special taxes as
the General Assembly by a vote oi
two-thirds of all the members eject
d to each house may from time u
time prescribe.
~ ARTICLE w.
I The General Assembly shall
have power to levy license taxes only
on persons, partnerships, associa-
tions and corporations engaged IN
business or occupations that 1ali
strictly under the domain OF the po-
lice power, and for that purpose u
classify all such businesses ana o.
cupations. and to graduate the 'aA
within each class.
2. Local subdivisions OF .ne
State government shall nave tne
mower to levy licenses on businesses
nd occupations falling strictly Will
n the domain of the police power
as proyided in the foregoing sectlon
for the state save that such locai
iconses as may be levied on franc
in malt, vinous and alcohohc liqu11s
shall not be less than those leVieo w
the State nor less than those no" VI
hereafter to be prescribed Dy Tue
General Assembly as minimum LOCAL
2 Such local subdivisions as
each may determine for itself, shall
lao have the right to levy license
ayes classified and graduated with
due respect to equality and UNIFORM
" within each class, on all business
es and occupations not covered Dy
Section 2 of this article; save ana
excent licenses on corporations, per-
| ons. firms and associations whose
property or business is among the
sources of revenue reserved 10 the
state. and save and except licenses
ON individuals engaged in trades,
Ioccupations 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 1ndlVlau-
Is engaged in manufacturing or IN
lustrial pursuits whose capital STOCK
r 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
Iricultural or horticultural pursuits
lin no event shall any such local IL
.ense. exceed one-tenth OF one per
,ent of the gross receipts OF the Il.
.ensee. provided that no license sinai
Inc less than $500, nor shall the IL
Icense provided for in this sector
Ibe levied unless the general property
AK of each taxing locality. when ex
Iercised to sixty per cent of it's limit
hall not be sufficient to pay the ex
penses of its government. Wnen'
| yer a municipal license equals IN
license levied by the parish, only TN,
municipal license shall be due ant
ollectable.
ARTICLE v.
1. All assessments of property
or State purposes shall be made b!
State Tax Commission, COMPOSED
Iof three members to be elected, no
later than July /, 1913. by q Boar
omposed of the Governor, the. Stat
IAuditor and the State Treasure
rom among the qualified electors
1.-The respective Railroad Commission
Districts, as constituted at this date
and they shall not be subject to re
, noyal except for the causes and II
he manner provided for the remova
of district judges.
2. The terms Of the first commits
,ioners shall be for two, four an
six years. The period each is t
serve shall be determined by lot
At the expiration OF such terms
election shall be for the period Q
, Isix years; and commissioners shal
be elected and vacancies filled 10
nv unexpired term by the qualifie
ELECTORS Of the respective Railroa
commission Districts at the regula
congressional elections held in thi
!, state the First Tuesday after tn
| lrst Monday In November every tw
ears: and at the said congressic
ELECTION held Just prior to the exp
} ration Of their respective terms.
3. The Commission shall main
: ain an office and have its domicli
lat Baton Rouge, and the member
hall reside in Baton Rouge and &c
ote their time exclusively to the dis
barge of their duties.
4. They shall each receive sal
| .ry of Five Thousand Dollars pc
mum beginning January l, 1914
nd their travelling expenses, not ea
eeding a maximum amount to D
fixed from time to time by the Gen
, raj Assembly, an itemized accoun
# which shall be rendered in an an
ual report.
IL 5. The chairman Of the frs
r Commission shall be named by tn
appointing Board and serve until tn
ASPIRATION of his term of office, an
hereafter the Commission shall Sc
, ect it's own chairman.
: 6. The Commission and the indi
vidual members thereof shall per
: orm such duties in respect to as
: essment and taxation as are herei1
rescribed, and such other and fur
r her duties as the General Assembl
may from time to time prescribe.
:. The General Assembly shall
, provide said Commission with Al
, adequate clerical force.
VI 8. The Commission shall hav
power to adopt and enforce sucl
easonable rules, regulations, an,
lodes of procedure, not inconsite
mt with law, as it may deem prope
| or the discharge of its duties. AM
o hear and determine complaints
hat may be made against assess
! rents, and other of It's acts. require,
authorized by law.
>. The Commission shall hav'
power to summon and compel the at
tendance of witnesses, to swear wit
nesses, and to compel the production