The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-10-25

.duoo t,onaJ religious or charitable insu-
tutions, or 10 trustees for educational,
ligious or charitable purposes. snal W
exempt from this tax, unless sucn ooila.
tion, or legacy, shall be more than nan
Of the disposable portion OF the tesla :
tors or donors estate, in which case
the tax shall be imposed upon the entire
legacy or donation and the iesatees W
donees shall be considered to be "ltilill
the third class, .,o
g. Such other special taxes as "a, .ne
General Assembly by vote OF TWO inllus
Of all the members elected to each house
may from time to time prescribe.
Article w.
l. The General Assembly shall have
power to levy license taxes only on per
sons, partnerships associations ana cor
| porations engaged in business or occupa-
tions that fall strictly under the domain
Of the police power and for that purpose
to classify all such businesses and occu-
pations, and to graduate the tax "lt''ih
each class.
g Local subdivisions of the State gov
eminent shall have the power to levy
licenses on businesses and occupations
falling strictly within the domain or the
police power as provided in the 1oreSo
ing section for the State, save that such
local licenses as may be levied on trallC
In malt vinous and alcoho!lc liquors stan
not be less than those levied Ivy the State
be prescribed by the General AsseiIlpi! DIS
minimum local licenses.
| & Such local subdivisions as each may
determine for itself shall also nave tne
right to levy license taxes. c!asslneu ana
graduated with due respect to equalltN
and uniformity within each class, on al!
| businesses and occupations not covered
by Section Of this Article; save and eX-
cept licenses on corporations persons,
firms and associations whose property or
business Is among the sources or revenue
reserved to the State. and save and en-
cept licenses on individuals engaged IN
trades. occupations and callings involving
the personal labor or skill of the person
10 be taxed. and not falling within the
| domain OF the police power and save and
| except corporations, associations, part
| nerships or individuals engaged in manu-
featuring or industrial pursuits whose
| capital stock. or capital in business, IS
| less than five thousand dollars, and not
| falling within the domain of the police
power; and save and except persons,
firms and corporations engaged In 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
| exercised to sixty per cent of its limit,
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.
| !. 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 LIST, 1913, by 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.
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
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
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 and devote their time eX-
clusively to the discharge Of their du-
| ties.
| 4. They shall each receive salary Of
Five Thousand Dollars per annum, be-
| ginning January 1, 1914. and their trav-
cling expenses, not exceeding maximum
amount to be fixed from time to time by
the General Assembly, an itemized &C.
| count Of which shall be rendered in an
annual report.
5. The chairman Of the first Commits
sion shall be named by the appointing
Board and serve until the expiration Of
his term Of ONCE, and thereafter the
Commission shall select its own chair
man.
6. The Commission and the individual
members thereof shall perform such du-
ties In respect TO assessment and taxa
ton. as are herein prescribed, and such
other and further duties as the General
Assembly may from time to time pre-
!. 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
proper for the discharge of its duties, and
to hear and determine complaints that
may be made against assessments, and
| other Of its acts required or authorized
BY law.
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
| ~ ~ ~ fov Cell
! as is provided by law for the district
courts. The General Assembly may pro-
vide other penalties for violating the Or
ders Of the Commission.
TO- II any person, firm, association OF
corporation shall be dissatisfied with the
Commission. such party may file a petit.
tion setting forth the cause Of objec.
tion to such assessment or action Of the
Commission or to either or both in 2
court Of competent jurisdiction, at thu
domicile Of the Commission, against sait
Commission as defendant. Either part,
may appeal to the Supreme Court Of thu
State without regard to the amount in.
VOWED: such appeals to be returnablt
within ten days after the date that the
decision Of the lower court becomes final
All such cases, both In the trial and ap
pellate court, shall he tried summary
and by preference over all other cases
| HuCn CtIScS Nldy Uc ttlcu III tHc court D
the first instance either in chambers O.
at term time.
II. No bond shall be required OF sal,
Commission in any case in any court
nor shall advance costs, or security 70
costs, be required Of It,
, ~. It shall be the duty Of the Attorne,
General, and the various district attor
, news. on proner reonest or direction h.
the Commission Of the Governor, tn al
The said Commission In Al, legal matters
and to prosecute and defend all cases 4
! accordance with such requests and direc
: tinns. A failure on the part OF slch In,
officers, when 20 requested or directed I
perform the duties here imposed upo