The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-11-01
.eu.s,,ors, rAI,r,oys or charitable inst

buttons, or TO trustees for educational, re-
bgious or charitable purposes, snail os
Exempt from this tax, unless such d0nar
hon, or legacy, shall be more than nan
sf the disposable portion OF the Cesta-
tOr's or donors estate. in which case
The tax shall be imposed upon the entire
legacy or donation and the lesatees or
aonees shall be considered to be WITHIN
the third class.
&. Such other special taxes as the
General Assembly by vote of two thlros
Hf all the members elected to each house
may from time to time prescribe
Article w.
1. The General Assembly shall have
Rover TO levy license taxes only on per-
IONS partnerships, associations and cor
sorations engaged In business or occupa-
hons that fall strictly under the domain
II the police power, and for that purpose
10 classify all such businesses and occu-
cations. and to graduate the tax within
each class.
arnment shall have the power to levy
acanses on businesses and occupations
falling strictly within the domain OF the
police power as provided In the foreSo-
ing section for the State. save that such
local licenses as may be levied on tranc
IN malt, vinous and alcoholic liquors shall
not be less than those levied by the State
nor lass than those now or hereafter TO
be- prescribed by the General Assembly as
minimum local licenses.
g. 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
Ind uniformity within each class, on all
businesses and occupations not covered
By Section Z of this Article; save and eX-
eapt licenses on corporations, persons
arms and associations whose property or
business Is among the sources of revenue
70 hn n
eept 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
eapital 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,
hrms 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 shaN 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 he sufficient to pay the expenses
bf It's government Whenever a munici-
pal license equals the license levied by
The parish, only the municipal license
shall be due and colectible.
Article V.
1. All assessments OF property fol-
state purposes shalt be made by a State
Tax Commission, composed Of three
members to be elected. not later than
fully lst 1918. 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 al
this date. and they shall not be subject
TO removal except for the causes and ir
the manner provided for the removal OF
district Judges.
g. The terms OF the first commissioners
shall be for two, four and six years
The period each is to serve shall be de,
such terms. election shall be for the pc
Rod Of six years; and commissioners shall
be elected and vacancies filed 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
5. The Commission shall maintain ar
ONCE and have its domicile at Bator
Rouge. and the members shall reside ir
Baton Rouge and devote their time ex.
elasive}y to the discharge Of their du-
ties
4. They shall each receive a salary Of
Five Thousand Dollars per annum, be-,
ginning January /. 1914, and their trav-
cling expenses, not exceeding maximum
amount to be fixed from time to time by
the General Assembly an itemized &C.
Dount OF which shall be rendered in ar
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 ONCE, and thereafter the
Commission shall select Its own chair
man.
6. The Commission and the individual
members thereof shall perform such du-
sies IN respect to assessment and taxa.
ton as are herein prescribed, and such
other and further duties as the Genera
Assembly may from time to time pre-.
scribe.
I. The General Assembly shall pro.
vide said Commission with an adequate
clerical force
8. The Commission shall have power tc
adopt ana enforce such reasonable rules
regulations and modes Of procedure, mo-
tlqensissent with law, as It may deem
PROPER for the discharge of Its duties, ant
to hear and determine complaints tina
3,
Other e Its acts required or authorized
eYSasy -. cou,-,,..,,n a.r ,...
10 summon and compel the attendance
OF witnesses, to swear witnesses, and Il
compel the production Of books and pa
pers' to take testimony under commits
sion. and to punish for Contempt, as full,
AZ Ia provided by law for the distric
courts The General Assembly NAV nro.
vide other penalties for violating the or.
aers Of the Commission.
10. II any person firm, association o.
corporation shall be dissatisfied with IN,
assessment made or action taken by thu
commission, such party may file q peti
ZION setting forth the cause Of obiec
ton tn such assessment or action Of tn,
Commission or to either or both In :
court OF competent jurisdiction, at thu
dornicne o. the Commission, against saiC
Commission as defendant Fifher mart,
may apneal to the Supreme Court OF tn,
State without regard to the amount In
vowed, such appeals to be returnabl.
within ten DAYS after the date that n,
decision of the lower court becomes Anal
All such cases, both in the trial and an
penate court, shall be tried summarilv
snd by preference over oil other ca SOS
Such cases may be tried In the court O
The first instance either In chambers O
at term time.
II. No bond shall be required Of sal,
Commission In any case In anv court
nor shall advance costs, or security 70
costs. be renured of II.
~. It shall he the duty Of the Attnrne,
General and the various district attor
NPyS, on nrO0Ar renueHf Nv 5iroo+i.. I,