The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-09-27


tut iors or to trSiStces fUr educational, re-
tigious OF charitable pli:poscs, shall be
exempt from this tax, ntleSs such GOna :
ton, or legacy. shalt be more than half
OF the dispoSaiie p0risai; OF the tesla
rrr's or donors estate. il. which case
the tax shall be imposed upon the entire
legacy or donation and the iegatces or
donees shall be. considered to be within
the third class.
s. Such other special taxes as the
General Assembly by a vote Of two thirds
OF all the members elected to each house
may from time to D.i tue y, prescribe
/. The General Assembly shall have
power to levy license taxes only on per-
SONS, partnerships. associations and cor
pofatio engaged an business or occupa-
lions that fall strictly under the domain
IT the police power, and for that purpose
TO classify all such businesses and occu-
pations, and to graduate the tax within
each class.
g. Local subdivisions II the State gov
srnnent shall kaye the power to levy
licenses on businesses and occupations
falling strictly within the domain of the
police power as provided III the forego-
Tag section for Thu, State, save that such
ipcai licenses as may be levied ON traffic
In malt, ynous and alcoholic liquors shall
not be less than those fevicd Icy the State
nor less than those row or hereafter to
no prescribed by the General Assembly as
minimum local licenses.
7. 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 uniformity within each class, on all
businesses and occupations not covered
by Section 2 OF this Article: save and OK
cept licenses on corporations. persons,
firms and associations whose property or
business is among the sources of revenue
reserved to the State. and save and eX
rept licenses on individuals engaged in
trades. occupations end cal,inss involving
the personal labnr or skill OF the person
to be taxed. and not falling within the
domain of the police power; and save and
EXCEPT corporations, ass0cia lions, part
nerslips or individuals engaged in nlanri-
featuring or industrial pursuits whose
capital stock. or. capital in business. Is
less than five thousand dollars. and not
falling within tha domain Of the police
power; and save and eXceut persons,
firms and corporations engaged in agri-
cultural or horticultural pursuits. In no
event shall any sucli local license cx
coed one-tenth Of one per cent of tie
gross receipts OF tie licensrc. provided
that no license Shalt oe less than $a.0O.
nor shall the licenses provided for in
this section be levied unless the general
property tax of eact, taxing locality, when
exercised to sixty PEI cent Of its limit.
snail not be sufficient 90 pay the expenses
" its governments. Whenever Il munich
pal license equals the license levied By
the parish. only the municipal license
shall be due and coleclibe
Article V,
I. All assessments OF property for
State purposes shah lie made by a state
Tax Commission, composed of three
members to be elected. not later than
July LIST, 1918, by Board composed of
the Governor, the State Auditor and the
state Treasurer. frort among the quail
fled electors Of the respective Railroad
Commission Districts. as constituted at
this date. and they shall not be subject
70 removal except for the causes and in
the manner provided for the removal Of
district judges.
2. The terms Of the first commissioners
shall be for two. tour and six years.
The period each IL to serve shall be de-
ferlnined by lot. Al the expiration of
such terms, election Shalt be for the pc
riod Of six years: and commissioners shall
be elected and vacancies filed for any
uneSpired term b. the qualified electors
of the respective Railroad Commission
districts at the regular congressional
elections held in tlsis State the first Tues
day after the first Monday In November
every two years end at the said congress
"toh.tt cfccuoH heu SGsi PRIOR 10 the eA-
p3ration of their respective terms.
s. The Commissitfn lshail maintain an
Office and have itsE' don,ieiie at Baton
Rouge and the MenlberS shall reside in
Baton Rouge and devote their time ex-
ciusively to the discharge OF their. du-
ties.
{. They shall each receive a salary Of
Five Thousand Dollars per annum, be-.
ginning January j, 1914, ana their trav-
cling expenses, not exceeding q maximum
amount to be fixed from time to time by
the General Assembly. an itemized ac-
count Of which SHALL be rendered in an
annual report. .,
6. The chairman OF the first Commits
sion shall be named by the appointing
his term of Office and thereafter the
Commission shall select It's own chair
man.
6. The Commission and the individual
members thereof gAall perform such du-
ties in respect to assessment and taxa
ton az are l.ereift prescribed. and such
other and further duties as the General
Assembly may from time to time pre-
scribe.
Z. The General Assembly shall pro-
vide said Commission with an adequate
clerical force.
8. The Commission shall have mower to
adopt and enforce: such reasonable rules.
YeSuidtlOItS anu usOuSS VI pfoCSuuIe, not
Inconsistent with law, as 1t may deem
proper for the discharge of Its duties, and
TO hear and determine complaints that
may be made against assessments and
other OF It's acts required or authorized
bs law.
q. The Commission shall have power
TO summon and compel the attendance
Of witnesses, to swear witnesses, and to
coupe, the production Of books and pa
pers. to take testimony under commits
sion. and to Dunisf, Cor contemnt. as fully
as IL provided BY law for the district
courts The General Assembly NAV pro-
vide other penalties for violating the or
ders Of the Commission.
10. If any person, firm. Ssociation or
corporation shall be dissatisfied with the
assessment made or action taken by the
Commission. such party may file a peti-
ton setting FORT. the cause of ohjoc-
ton to such assessment or action of the
Commission or 80 either nv. both in y
court Of cOmpettnt jurisdiction. at the
Commission as defendant. Either rartT
RAY appeal to tlte Supreme Court If the
state without regard tn the amount IN
vo,vcd; such appeals to he returnah'e
Within ten DAYS after the date that the
decision OF the lower cou"t becomes final.
Al such cases, hath In the trial and nm
pe'iate court. shall, he tried summariv,
md by preference oyer oil ether caecs
Such cases nnay,be tried III the court 1T
ti.e first instance either in chambers or
at term time.
~. No hord shall he REQUIRED Of said
'Cexnn,fsslon In any ease in snv court.
nor shati advance, coets, or security for
.costs.,she tetiti-aa oft
10. ltsha'i katsesartv Of the Attorney
General. and tie various district attn"-
news. on rrerer reorest or direction h'-
the Commissions rf tho Cnvernor. to aid