St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-12

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 q vote OF
two-thirds of all the members elect
| ed to each house may from time to
time prescribe.
ARTICLE Nv. !
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
strictly under the domain of the po-
lice power, and for that purpose to
classify all such businesses and &C.
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
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 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
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 uniformi-
lty within each class, on all business
Section of this article; save and
Except licenses on corporations, per-
sons, firms and associations whose
property or business is among the
lsources 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
Isociations, partnerships or individu-
Is engaged in manufacturing or in
Idustrial pursuits whose capital stock,
II 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,
rms and corporations engaged In ag-
l1icultural or horticultural pursuits.
In no event shall any such local IL
(cense exceed one-tenth Of one per-
cent of the gross receipts of the Ii
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-
iercised to sixty per cent OF its limit,
shall not be sufficient to pay the ex-
penses of its government. When
yer q municipal license equals the
epse levied by the parish, only the
,icipal license shall be due and
table.
ARTICLE v.
AL assessments of property
purposes shall be made by
TAX Commission, composed
embers to be elected, not
July l, 1918, by Board
the Governor, the State
the State Treasurer
.f e qualified electors OF
Railroad Commission
tituted at this date.
F.. the causes and in
1or the reinoSa'
~ o.. r.oa... o.,,, ,,,,.
two, four and
..e d each Is to
ined by lot.
such terms,
period of
ners shall
filled for
qualified
Railroad
regular
in this
- ths
two
al
- :
:,
saw
enss,
:
GAP