The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1912-09-28

of the dispOSable portion Oh the tesLa
tors or donors estate, IN WIFI ha ~, tive tire
legacy or donation and the legatees ol
donees shall be considered to be Wltnli'
the third class. 49, +ho
c.eneraI Assembly by vote of two-thirds
If ali the members elected to each mouse
nnay from time to time prescribe.
Article Nv.
1. The General Assembly snail nave
, mower to levy license taxes only on per
sons partnerships, associations ana cor
porations engaged in business or occupa-
ttons that fall strictly under the CONAN CONAN
of the police power, and Tor tnat puipone
10 classify all such businesses and occu-
pations, and to graduate the tax "lthih
Z. Local subdivisions OF the State gov
eminent shall have the power TO ieyy
licenses on businesses and occupations
geHing strictly within the domain OF the
nolice power as provided in the foreso-
Ing section for the State, save that sue s u
local licenses as may be levied on tralnG
not be less than those levied by the STATE
nor less than those now or hereafter 70
be prescribed by the General Assembly as
minimum local licenses.
B. Such local subdivisions as eacn may
determine for itself shall also nave the
right to levy license taxes, CLASSIFIED ana alae.
graduated with due respect TO equanty
and uniformity within each class, on az !
businesses and occupations not covered
Sy Section 2 of this ASticle; save ana eA-
cept licenses on corporations, persons,
Arms and associations whose property or
business Is among the sources OF revenue
reserved to the State, and save and eX-
cept licenses on individuals engaged IN
trades. occupations and callings involving
the personal labor or skill Of the person
TO be taxed and not falling within inc inc
domain of the police power; and save ana
sxcept corporations associations, part
irc ~ Individuals engaged IN manu-
featuring or industrial pursuits whose
capital stock, or capital In business, rs
less than five thousand dollars, ana not
falling within the domain of the police
hrnls and corporations engaged In agfl-
cultural or horticultural pursuits In no
event shall any such local license eX-
coed one-tenth OF one per cent OF 1ne 8
gross receipts of the licensee,. provided
chat no license shall be less than S5.oo,
nor shall the licenses provided for IN
tis9s 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 munich
pal license equals the license levied by
the parish, only the municipal license
shall be due and collectible.
Article v.
l. All assessments Of property for
State purposes shall be made by State
Tax Commission, composed of three
members to be elected, not later than
July 1st, 1918, by Board composed of
the Governor, the State Auditor and the
State Treasurer, from among the quali-
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.
y. The terms Of the first commissioners
yhSll be for two, four and six years
The period EACH is to serve shall be de-.
ternined by lot. At the expiration Of
such terms, election shall be for the Pc
Rod OF six years; and 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
hay after the first Monday in November
pvery two years; and at the said congress
bfonal election held just prior to the ex-
biration Of their respective terms.
8. The Commission shall maintain an
pff1ce and have Its dornicile at Baton
Rouge. and the members shall reside in
Baton Rouge and devote their time ex-
ties.
A. They shall each receive q. salary of
Five Thousand Dollars per annum, be-
ginning January T. 1914, and their trav-
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.
s. The chairman of the first Commits
sion shall be named by the appointing
Board and serve until the expiration Of
his term of office, and thereafter the
Commission shall select its own chair
man. s.
s. The Commission and the individual
members thereof shall perform such dl1-
ties in respect to assessment snd taxa
uon as are herein prescribed, md such
MI n "a n s1s,Ht u,
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 power TO
adopt and enforce such reasonable rules,
regulations and modes of procedure. not
inconsistent with law. as It may deem
60 hear and determine complaints that
may be. made against assessments, and
other OF Its acts required or authorized
by law. S'sl'e- A-'oN
9, The Commission shall have power
20 summon and compel the attendance
OF witnesses to swear witnesses, and to
compel the production of books and pa
pers, to take testimony under commits
as IS provided by law for the district
courts The General Assembly may pro-
vide other penalties for violating the op-
ders of the Commission.
w. II any person. Hrm, association or
corporation shall be dissatisfied with the
assessment made or action taken by the
Commission, such party may file peti-
zion setting forth the cause of obtec-
zion to such assessment or action of the
Commission or to either or both In a
court OF competent Jurisdiction, at the
domicile OF the Commission against said
Commission as defendant Either marty
may appeal to the Supreme Court Of the
state without regard to the amount in
volved: such appeals to be returnabl
within ten days after the date that the
decision OF the lower court becomes f1nal
All such cases. both In the trial and APP
pellate court. shall be tried summarize
and by preference over all other cases
Such cases may be tried in the court Of
the first instance either in chambers or
at term time. -
II, No bond shall be required of said
Commission In any case In any court
nor snail advance costs, or security for
costs, he REQUIRED of it.
~. IT shall be the duty Of the Attnrney
General, and the various district attor
neys. on proDer request or direction Nv
the Commission of the Governor To ala
tire said Commission in all legal matters
and to prosecute and defend all cases n,
accordance with such requests and direc-
tions A failure on the part of such lar
ofhcers, when 50 requested or directed TO
perform the duties here imposed upon
Office. -
s Article vi.