St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-08-31

tax, unless such donation, or legacy,
shall be more than half of the dis
possible portion of the testator's or
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 as
the General Assembly by vote OF
two-thirds of all the members elect
ed to each house may from time to
time prescribe.
ARTICLE ".
1. The General Assembly shall
have power to levy license taxes only
ON persons, partnerships, assocta-
lions and corporations engaged In
business or occupations that fall
strictly under the domain of the po-
lice power, and for that purpose to
classify all such businesses and oc-
equations, and to graduate the tax
within each class.
2. Local subdivisions of the
State government shall have the
power to levy licenses on businesses
and occupations falling strictly with
in 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 traffic
in malt, vinous and alcoholic liquors
shall not be less than those levied by
the State nor less than those now or
hereafter to be prescribed by the
licenses.
3. Such local subdivisions as
each may determine for itself, shall
also have the right to levy license
taxes, classified and graduated with
due respect to equality and uniformi-
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
the personal labor or skill of the per-
son to be taxed, and not falling with
in the domain of the police power;
and save and except corporations, as
sociations, partnerships or individu-
ais engaged in manufacturing or in
dustrial pursuits whose capital stock,
or capital in business, is less than five
thousand dollars, and not falling
within the domain of the police pow
er; and save and except persons,
firms and corporations engaged in ag-
ricultural or horticultural pursuits.
In no event shall any such local Ii
cense exceed one-tenth of one per-
cent of the gross receipts of the IL
censee, provided that no license shall
be less than $500, nor shall the IL
cense provided for in this section
be levied unless the general property
tax of each taxing locality, when ex-
ercised to sixty per cent of its limit,
shall not be sufficient to pay the ex-
penses of it's government. When
ever municipal license equals the
license levied by the parish, only the
license shall be due and
collectable.
ARTICLE v.
1. All assessments of property
for State purposes shall be made by
a State Tax Commission, composed
of three members to be elected, not
later than July 1, 1913, by a Board
composed of the Governor, the State
Auditor and the State Treasurer
from among the qualified electors of
the respective Railroad Commission
Districts, as constituted at this date.
and they shall not be subject to re-
moval except for the causes and in
the manner provided for the removal
of district judges.
2. The terms of the first commits
sioners shall be for two, four and
six years. The period each is to
serve shall be determined by lot.
At the expiration of such terms,
election shall be for the period 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 Tuesday after the
first Monday in November every two
years; and at the said congressional
election held just prior to the expi-
ration of their respective terms.
3. The Commission shall main
tain an office and have it's domicile
at Baton Rouge, and the members
shall reside in Baton Rouge and de-
vote their, time exclusively to the dis
charge of their duties.
4. They shall each receive a sal
airy of Five Thousand Dollars per
annum beginning January /, 1914,
and their travelling expenses, not ex-
ceedlng maximum amount to be
fixed from time to time by the Gen
eral Assem- bly,, an itemiZed account
of which shall be rendered i'm 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
thereafter the Commission shall Sc.
lect it's own chairman.
s. The Commission and the indi-
vidual members thereof shall per-
form such duties in respect to as
sessment and taxation as are herein
prescribed, and such other and fur
Their duties as the General Assembly
may from time to time prescribe.
:. The General Assembly shall
provide said Commission with al
adequate clerical force.
&. The Commission shall have
power to adopt and enforce such
reasonable rules, regulations, and
modes of procedure, not inconsite.
ent with law, as it may deem proper
TOT the discharge of it's duties, and
to hear and determine complaints