The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1912-09-07

~ the $3.50, shait be nlora s Y e.
" ~, she d1sposable portion Of .s saaa me-
~ ~ VI donor,s estate, IN r. ~ TIL H
the tax shall be imposed M, i, Whch E
legacy or donation ana lyon =
donees shall be CONSIDERED az lessases
the third class. ~ " BE- MI Nh
g. Such other specia, Il
General Assembly by vnta M
OF all the members electefs ~ ~ tRo,tssss
- A ~A'"e a ~ ~. .ime preseribs y
l. The General Assemh,,. &, Nj
power to levy license taxes o, shal le
sons, partnerships, associat ;an9
porattons engaged in businasa and MI
tions that fall strictly und sss 4. q vss
OF the police power, and fos .s lle dr.
TO classify all such businessasa,a l paas
pations, and to graduate Tia t ING es
:. Local subdivisions Of Ina 4.
eminent shall have the no, s slate sss
licenses on businesses ana y
railing strictly within the dom ossarrsssS
ponce power as provided n ~
ing section for the State, save Nt,l lara
local licenses as may be leyias 70
IN mat, Vlnous and alcoholic lion ua W.
not pc !ess than those levied bv tsSss .ss
nor less than those now OF hs. +sas asEN
minimum local licenses. s 4 seasstl
8. Such local Subdivisions J !.
determine for itself shall a,se ~ saeh
hight to levy license taxes aIs .. wy
graduated with due respeet s.a 4
and uniformity within each a.. seaasSa
businesses and occupations VS. ass o. IL
by Section 2 of this Article saw nv
cept licenses on Corporation e s saf ~ sss
firms and associations whose ~ pelssIas
business is among the SOURCES f u w ii
reserved to the State, ana M u, u IsIsaals
cept licenses on individuals an : saa BE
trades, occupations and callinps $3.50 ssssseSa Ii
the personal labor or skin N sa M saseFaaa
70 be taxed, and not faIliny I III IsissS
domain of the police power. Ana it sa,Ez e.
except corporations, assoeia flnn nv u. MI y
nerships or individuals engaged II q y
featuring or Industrial pursuits ~ 5as
capitai STOCK, or capital in bllstassss K
less than I'VE thousand dollars, SAM Nh
raining within the domain Of tbs ~ 81
power; and save and except nos WE (
firms and corporations engaged II SS'. "
cultural or horticultural pursuits Il
event snail any such local license h
coed one-tenth of one per cant ssl s aE
gross receipts Of the licenses ~ X
that no license shall be less tba - \.
nor shall the licenses prov;aas ". ~
this section be levied unless I'M ~ " &
property tax of each taxing localissa s u 4 I
exercised to sixty per cent ~ H. ii.9 q ss Il
shall not be sufficient to pay the as, u 1
OF Its government. Whenever 1 Nm
pal license equals the license lasss h
the parish, only the munirinal II IN
shall be due and colleetibla. sSsss
Article v.
A IL !. a II
State purposes shall be made M
Tax Commission, composed II B X 4 (;
members to be elected, not lafar Hi
July 1st, 1913, by q Board col1aasss II
the Governor, the State Auditor g Az sE
State Treasurer, from among In M
fed electors Of the respective hlsh
Commission Districts, as eonstifufsi 4
this date. and they shall not Be MINI
to removal except for the causes hi Il
the manner provided for the rernoys Is
district judges. Il
2. The terms of the first eonrrssa,s
shall be for two, four ana six VIII
The period each lis to serve shall Il Nj
ternined by lot. At the expirstIo. 4
such terms, election shall be ior ia M
Rod OF six years; and commissioners hi
be elected and vacancies filled III sH
unexpired term by the qualified elesas
of the respective Railroad Con1nIsgH
Districts at the regular congresslvs5
elections held in this State the tirstTysb
day after the first Monday In NoVenAS
every two years; and at the said geass
sional election held just prior ID tie III
piration of their respective terIls
3. The Commission shall mainsaIa u
Office and have its domicile ct sRssI
Rouge, and the members shall rasas n
Baton Rouge and devote their tItle| NJ
clusively to the discharge aff tthaIs u:
ties.
They shal each receive i
Five Thousand Dollars PSF afsaAIl 81
ginning January and sttllHIs
cling expenses, not exceeding u
amount to be fixed from time ID sfe n
the General Assembly, an itenlizaa sl
count Of which shall be rendered Ii u
annual report.
5. The chairman Of the first Eomnsl
sion shall be named by the appdlfa
Board and serve until the expiration
his term of office, and thereafter VI
Commission shall select Its own ehaah
man.
s. The Commission and the fndlata
members thereof shall perform such Il
ties in respect to assessment and taa|
ton as are herein prescribed and sa1
other and further duties as the GahssI
Assembly may from time to time M
scribe.
I. The General Assembly shall Nj
vide said Commission with an addeggala
clerical force.
s. The Commission shall have power
adopt and enforce such reasonable fuA
regulations and modes Of procedure NJ
inconsistent with law, ais 1t may dtsl
proper for the discharge of Its duties NJ
to hear and determine complaints VI
may be made against assessments, vi
other Of its acts required or authors
by law.
8. The Commission shan have IeFs
to summon and compel the attenas.Hes
of witnesses, to swear witnesses. aaa 1
compel the production of books ard "a
pers, to take testimony under comm, \ Y
sion. and to punish for contempt. g. !, wv W
as is provided by law for the ass,sj
courts. The General ASSEMBLY Tlag w
vide other penalties for violating tae VI
ders of the Commission, s. s.. !
10. If any person, firm. asso q \, HI \
corporation shall be dissatisfied Wsf N v,
assessment made or action taken ~ III
c Commission, such party may me 3 IN IN
ton setting forth the cause J, oI35 q H
ton to such assessment or action oi !. !, |,
Commission or to either or hotif y N |
court of competent jurisdie tion,5 " I. y. NJ
domicile Of the Commission, againsI W
commission as defendant, Fathef ta N
may appeal to the Supreme Court u NJ NJ
State without regard to the aillona aa. N
yolyed; such appeals to be Fe ~. N
within ten days after the date filal Il. h
decision Of the lower court becomes y, I NJ
All such cases, both in the triai s la.,Fs
pellate court, shall be tried q wi
and by preference over all otnsI '.'ss II
Such cases may be tried IN tte e ~ \ 4
the first instance either n chalEps.s
at term time. .., 1, Mi
II. No bond shall be required q M MI
Commission In any case In any 81. NJ \
nor shall advance costs, Or sceaaa4
costs, be required OF it. .,,sts|
IL. IT shall be the duty OF tne Is Mn
General, and the various distr,e a. ssse
neys. on proper request or difselltg n Nj 4
the Commission of the GoYerne.f HIN
the said Commission in ali iega,. a as.ss q
and 70 prosecute and defend 81 8. sa, MI
accordance with such REQUESTS ~ 81. III NJ
lions. A failure on the part o. ,, saes 4
officers. when so requested or al =. I'M nbs
perform the duties here In1poss s., u n
them, shall constitute rnisleasaAss
Office.
Article W.