The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-11-01

exempt from this taE, unless such dona.
ton. or legacy. shast be more than haii
Of the disposable portion Of the tesla
tors or donors estate. in which case
the tax Shall be imposed upon the antire
legacy or Donation and the legatces OF
donees shall be considered to be within
the third class.
g. Such other special taxes as the
General Assembly by a vote OF two-thlrds
of all the members elected to each house
may from time to time prescribe
Article w.
l. The General Assembly shall nave
power to levy license taxes only on per
sons, partnerships, associations and cor
poyations engaged In business or dccupa-
Sions that fall strictly under the domain
IF the police power. and for that purpose
to classify all such businesses and occu-
patiOnS and to graduate the tax Wltlit
each class.
. g Local subdivisions Of the State gov =
eminent shall have the power 20 levy
licenses on businesses and occupations
falling strictly within the domain Of the
police power as provided in the f0rego-
Ing section for the state, save that sucH
local licenses as MAJ he levied on trdlnC
I'm malt. yinOuS and alvohnIlC liquors ShtiI
not be less than those levied Ivy the state
nor less than those now or hereafter |"
he prescribed by the General Assembly as
minimum local llctilHtS.
g. Such local subdivisions as raCh may
determine for itself shall also have the
right to levy license taxes. CLASSIFIED ana
graduated with due respect to elualltN
and uniformity within each class, on all
businesses and occupations not covered
by Section Of this Article. save and eX-
cept licenses on corporations, persons,
firms and associations whose property OF
business is among the sources or revenue
reserved to the Sta'e, and save ana en-
cept licenses on Individuals engaged IN
trades. occupations snd callings INVOLVING
the personal labor rr skill of the person
TO be taxed. and not falling within the
domain of the police power ana save ana
except corporations, associations, part
nprships or individuals engaged in manu-
featuring or industrial pursuits whose
capital stock, or cdpital in business, Is
Jess than five thousand dollars, and not
falling within the domain of the police
bower: and save and except persons,
Arms and corporations engaged III agri-
cultural or horticultural pursuits. In no
event shall any such local license eX-
coed one tenth of one per cent OF the
gross receipts 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 general
property tax of each taxing locality, when
shall not be sufficient to pay the expenses
Of it's government Whenever a munich
pal license equals The license levied by
the parish only the municipal license
shall be due and collectibe
Article v.
1. All assessments of property for
State purposes shalE be made by State
Tax Commission, composed of three
members to be elected, not later than
July list, 1918, by Il Board composed Of
the Governor the State Auditor and the
State Treasurer. from among the quail
fed electors Of the respective Railroad
Commission Districts, as constituted at
this date, and they shall not be subject
to removal except FOR the causes and in
the manner provided for the removal Of
district judges. -.s
2. The terms Of the first commissioners
shall be for two, four and six years.
The period each Is to serve shall be de-
termined by lot. At the expiration Of
such terms election shall be for the pc
Rod Of six years; ard commissioners shall
be elected and vacancies filled for any
Unexpired term by the qualified electors
of the respective Railroad Commission
Districts at the regular congressional
elections held in this State the first Tues
day after the first Monday in November
every two years; and at the said congress
sional election held just prior to the ex-
piration Of their respective terms.
3. The Commission shall maintain an
Office and have its domicile at Baton
Rouge, and the members shall reside in
Baton Rouge ard devote their time ex-
cluslvely to the discharge Of their du-
lies.
4. They shall each receive a salary OF
Five Thousand Dollars per annum, be-
ginning January l, 1914, and their trav-
cling expenses, not exceeding maximum
amount. to be fixed frogi time to time by
the General Assembly. ssan itemized ac-
count Of which shall be rendered in an
annual report
s. The chairman Of the first Commits
sion shall be named by the appointing
Board and serve until the expirsti OF
his term of office and thereafter the
Commission shall select its own chair
man.
6. The Commission and the Individual
members thereof shall perform such du-
tics In respect to assessment ana taxa
ton as are herein prescribed. and such
other and further duties as the General
Assembly may from time to tirne pre-
scribe
z. The General Assembly shall pro-
vide said Commission with an adequate
clerical force. i
s. The Commission shall have power tc
adopt and enforce such reasonable rules
regulations and modes Of procedure, moi
Inconsistent with law, as it may deem
proper for the discharge of It's duties, ant
to hear and determine complaints tina
may be made against assessments, ant
other Of its acts required or authorized
by law.
9. The Commission shall have powe
10 summon and compel the attendant,
OF witnesses, to swear witnesses, and t,
compel the production of books and pa
pers, to take testimony under commits
Sion and to punish for contempt! as full,
as Is provided by law for the dstric
vide other penalties for violating the or
ders Of the Commission.
! 10. If any person. firm. association O
corporation shall be- dissatisfied with tn
assessment made or action taken by tn
Commission, such party may file petit
ton setting forth the cause Of objec
aion to such assessment or action Of tn
Commission or to either or both in
court of competent jurisdiction, at tn
domicile of the Commission, against sal
Commission as defendant. F,itner part
may appeal to the Supreme Court Of tn
State without regard to the amount ir
volved; such appeals to be feturnabl
within ten days after the date that TIL
decision of the lower court becomes fina
All such cases, both In the trial and az
peIate court. shall be tried srmmaril.
and by preference over all other case
Such cases may be tried in the court {
the first instance either in chambers {
at term time.
H. No bond shall be required Of sal
Commission in any case In any cour
nor shall advance costs, or security Il
costs. be REQUIRED OF it.
IL. 1t shall he the duty Of the Attorne
General, and the various district alto
neys. on proper request or direction
the Commission Of the Governor, to a
the said Commission In all legal matter
and to prosecute and defend I'll cases
accordance with such requests and dire
tions. A failure on the part CT such la
officers, when so requested or directed
perform the duties here imposed upt
them. shall constitute misfeasance
Office.
Article vi.
I. After January LIST, 1914 all asses