St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-19

tax, unless such donation, or legacy,
shall be more than half Of the dis
possible portion of the testator's OF
doner' sestate in which case the
tax shall be imposed upon the en-
tire legacy or donation and the leg
atees or donees shall be considered
to be within the third class.
8. Such other special taxes az
the General Assembly by . vote OF
two-thirds of all the members elect
ID to each house may from time tc
time prescribe.
ARTICLE w.
1. The General Assembly shall
have power to levy license taxes only
on persons, partnerships, associa-
lions and corporations engaged IN
business or occupations that fall
}kictly under the domain of the po-
lice power, and for that purpose to
classify all such businesses and oc'
equations, and to graduate the tai
within each class.
e xAON0A 0uONAVA0AOAAS W
State government shall have the
power to levy licenses on businesses
nd occupations falling strictly with
n the domain of the police power
as provided In the foregoing section
for the State save that such Local
licenses as may be levied on trahit
in malt, vinous and alcoholic liquors
shall not be less than those levied by
the State nor less than those now OF
hereafter to be prescribed by the
General Assembly as minimum Local
licenses.
3. Such local subdivisions as
each may determine for itself, shall
lso have the right to levy license
taxes, classified and graduated with
due respect to equality and uniform1'
ty within each class, on all business
es and occupations not covered by
Section 2 of this article; save and
except licenses on corporations, per
sons, firms and associations whose
property or business is among the
sources of revenue reserved to the
State, and save and except licenses
on individuals engaged in trades,
occupations and callings involving
he personal labor or skill of the per
son to be taxed, and not falling with
I'm the domain of the police power;
ind save and except corporations, as
ociations, partnerships or indivldu'
Is engaged in manufacturing or In
dustrial pursuits whose capital stock
r. capital in business, is less than f1ve
|thousand dollars, and not falling
within the domain Of the police pow
|er: and save and except persons
rms and corporations engaged In rs
ricultural or horticultural pursuits
In no event shall any such local IL
|cense exceed one-tenth OF one per
.ent of the gross receipts OF the IL.
:ensee, provided that no license sna!
|be less than $500. nor shall the IL
|cense provided for in this section
|te levied unless the general property
nv of each taxing locality, when ex'
ercised to sixty per cent OF it's limit
hall not be sufficient to pay the ex'
penses of its government. When-
yer q municipal license equals tnt
license levied by the parish, only the
municipal license shall be due and
ollectable.
ARTICLE v.
T. All assessments of property
or State purposes shall be MADE oJ
a. State TAX Commission, composed
of three members to be elected, no,
later than July I. 1913, by . BOARD
omposed of the Governor. the State
Auditor and the State Treasurer
rom among the qualified electors Of
the respective Railroad Commission
)stricts, as constituted at this date
land they shall not be subject to re
noval except for the causes and II
he manner provided for the remova
LOT district judges.
2. The terms of the first commits
,ioners shall be tor two, four and
six years. The period each Is K
serve shall be determined BY lot
At the expiration Of such terms
election shall be for the period o.
six years; and commissioners shall
be elected and vacancies filled fol
ny unexpired term by the qualified
ELECTORS Of the respective Railroad
commission Districts at the regular
congressional elections held in THU
State the First Tuesday after tn
lrst Monday In November every two
ears; and at the said congress-
election held Just prior to the expl
ration Of their respective terms.
s. The Commission shall main
ain an oflce and have its domictif
lat Baton Rouge, and the members
shall reside in Baton Rouge and de-
ote their time exclusively to the dis
charge Of their duties.
Y 4. They shall each receive q sal
.ry of Five Thousand Dollars pei
mum beginning January l. 1914
I, nd their travelling expenses, not ex.
ceeding a maximum amount to be
FAxed from time to time by the Gen.
eral Assembly, an itemized account
Of which shall be rendered in an an
nual report.
5. The chairman OF the first
Commission shall be named by the
appointing Board and serve until the
expiration of his term of office. and
hereafter the Commission shall Sc.
ect its own chairman.
s. The Commission and the indi-
vidual members thereof shall per
orm such duties in respect to as
essment and taxation as are herein
prescribed, and such other and fur.
her duties as the General Assembly
may from time to time prescribe.
:. The General Assembly shall
provide said Commission with an
adequate clerical force.
8. The Commission shall have
power to adopt and enforce such
easonable rules, regulations, and
modes of procedure, not inconsite-
mt with law, as it. may deem proper
or the discharge of its duties, and
hear and determine complaints
hat may be made against assess.
rents, and other of Its acts, required
authorized nv law