The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-09-27
10, r.,,.,ou, A. charitable inst /.

HGOCdIlODal, religious
buttons. or TO trustees for educational, re
ucious or charitable purposes shan oe
h\eI!., from this tax, unless SuCh aohS
hon o. legacy, shall be more IMAM H"'A
Of the disposable portion OF me lee osa
tors or donors estate, IN "inCn 80
the tax shall be imposed upon I tme $50 or
legacy or donation and the Iesa'eeS, -
bonees shall be considered to he WITH"
the third class. ~ .. tba
Spch other special taxes as tne
General Assembly by a vote OF two thilos
si all the members elected 10 eaCA ho"'e
may from time to time pTeScIloe'
Article w.
The General Assembly Shall nave
Bower TO levy license taxes on! Oh, pei
sons, partnerships, associations an" roa
eoratiOns engaged in business or oTt"PH
lions that fail strictly under tlle uoI!,as''
~ The nn1ice mower, and for that purpose
10 classify al such businesses an" U.I
atoms and to graduate the tax WITHIN
each class, -,
Local subdivisions of the State gov
ernment shall have the power TO !eSE
Hcenses on businesses and occupations
SAILING strictly within the domain Of the
noIicr power as provided III the loreSo-
ms section for the State, save that sugh
local licenses as may be levied on trafnc
In mat, yiuous and alcoholic liquors SI't'l
not he less than those levied by the Sta'e
nor loss than those now or hereafter l"
pc IlftSI iAtltN4 ~ TIC ''S.''N-'A''
minimum local licenses, $3.50.
3 such local subdivisions as each may
determine for itseH shall also nave u'S
right 10 levy license taxes, CIaSS'Aeu az" .!
graduated with due respect to eHuaH'M
And uniformity within each class on al
hus,resses and occupations not covered
hv Section Of this Article: save ana eN-
rent licenses on corporations, persons
firms and associations whose property or
business is among the sources OF revenue
reserved to the State, and save ana eN-
rent licenses on individuals engaged IN
srsdrg oCcuDations and Callings involving
the personal labor or skill of the person
10 be taxed and not falling within the
domain OF the police power; ana save ana
pxCeDt corporations associations part
nershps or individuals engaged IN manu-
featuring or industrial pursuits whose
eapital stock or capital in business, IS
less than five thousand dollars, and not
falling within the domain OF the ponce
power; snd save and except persons
hrms and corporations engaged in agrl-
cultural or horticultural pursuits. IN mo
event shall any such local license eN-
ceed one-tenth Of one per cent OF the
Kross receiDtS OF the liCensee, provided
that no license shall be less than 500
nor shall the licenses provided for IN
this section be levied unless the genera
property tax Of each taxing locality when
exercised to sixty per cent Of its limit
Shan not he sufficient to pay the expenses
81 its government. Whenever municl'
pal license equals the license levied by
HE parish. only the municipal license
Shsl, Re due and coI!ecttbIe
Article V.
: All assessments of property FOL
state purposes shall be made by state
lax Commission, composed Of three
members 10 be elected, not later thar
1uly lst 1918, by a Board composed OF
the Governor, the State Auditor and me
Rtate Treasurer from among the guam.
fed electors Of the respective RaiIroaC
Commission Districts as constitute4 a
this date, and they shall not be subJec
to removal except for the causes and II
the manner provided for the removal O
aistTiCt judges.
Q The terms of the first commissioner:
shall he for two, four and six years
The period each Is to serve shall he de
ter1rined by lot. At the expiration o
such terms, election shall be for the pc
riod Of six years; and commissioners shall
be elected and vacancies filed for an!
unexpired term by the qualified elector
Of the respective Railroad Commisslol
Districts at the regular congressiona
elections held In this State the first Tues
day after the first Monday in Novembe
every two years; and at the said congress
sional election held Just prior to the ex
piration Of their respective terms.
Z. The Commission shall maintain a
Rouge, and the members shall reside i
Baton Rouge and devote their time ex
clusively to the discharge OF their du
ties
l. They shall each receive salary c
Five Thousand Dollars per annum, be
ginning January l. 1914. and their trav
Sling expenses, not exceeding maximum
amount to be fixed from time to time b
the General Assembly, an itemized &C
sount Of which shall be rendered in
annual report.
s. The chairman Of the first Commi:
sion shall be named by the appointin
Board and serve until the expiration
his term Of office, and thereafter II
Commission shall select its own chair
man.
g. The Commission and the individu
members thereof shall perform such d,
Ties in respect to assessment and tax;
zion as are herein prescribed, and sue
other and further duties as the Gener
Assembly may from time to time pr
scribe. .-
vide said Commission with an adequa
siericAl force.
8. The Commission shall have power
adopt and enforce such reasonable rule
regulations ard modes OF procedure, n
Inconsistent with law, as It NAV dee
proper for the discharge of its duties, a,
ko hear and determine complaints tn
slav be made against assessments a.
Bther of its acts required or authorIz
by law.
O. The Commission shall haze DOW
10 summon and compel the attendan
Of witnesses, to swear witnesses, and
compel the production of books and n
pers, to take testimony under commit
sion, and to punish for CONTEMPT as fu1
as II provided by law for the distri
courts. The General Assembly NAV pr
vide other penalties for violating the O
Gers Of the Commission.
10 II any person, firm, association
corporation shall he dissatisfied with {
Commission, such party may file pei
lion setting forth the cause Of obie
ton to such assessment or action of {
Commission or to either or both In
court Of competent Jurisdiction, at {
aomicile Of the Commission, against ga
Commission as defendant Either mar
may spresl to the Supreme Court OF {
State without regard to the amount 1
volvcd; such appeals to be returnat
within ten days after the date that I
decision Of the lower court becomes An
Az such cases, both in the trial and a
pe'late court. shall he tried summari
and by preference over all other cas-
Such cases may be tried in the court
IRE first instance either in chambers
At term time
II, No bond shall be REQUIRED of So
Commission In any case In any cou
costs. be REQUIRED of It.
H. It shall he the duty Of the Attarn
General. and the various district attt
revs. on proner request. or direction
fire Commission NJ the Governor, 10 ;
ths 50 IN Commission in all Iepal matte