The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-09-13
educational, religious or charitable ,nsr-


~ tgtous or charitable purposes, shall b
exempt from this tax, unless such dora
hon. or legacy, shall be more than hal
pr the disposable portion OF the tesla
n tors or donors estate, in which cas-
a The tax shall be imposed upon the entir
,k legacy or donation and the le9ateeS o
ID aonees shall be considered to be within
~ the third class.
s. Such other special taxes as tht
General Assembly by vote Of two-third'
of all the members elected to each house
. may from time to time prescribe.
Article w,
l. l. The General Assembly shall have
power to levy license taxes only on per-
sons, partnerships, associations and cor
porations engaged in business or occupa-
lions that fall strictly under the domain
Of the police power and for that purpose
10 classify all such businesses and oCCu-
!. idtionS, and to graduate the tax within
each class.
2 Local subdivisions Of the State gov
eminent shah have the power to levy
licenses on businesses and occupations
falling strictly within the domain Of the
police power as provided in the forego-
Ing section for the State, save that such
local licenses as may be levied on traffic
In malt ynouS and alcoholic liquors shall
not he less than those levied by the state
nor less than those now or hereafter to
be prescribed bv the General Assembly as
minimum local 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 uniformity within each class, on all
/ businesses ard OCCUPATIONS not covered
| by Section Of this Article; save and eX-
/ cept licenses on corporations, persons, !
! hrmS and associations whose property or
| business is among the sources of revenue
reserved to the State. and save and ex-
cept licenses on individuals engaged in |
/ trades, occupations ana CaiiingS involving |
the personal labor or skill Of the person |
TO 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
capital stock, or capital in business IS
less than five thousand dollars. and not
raining within the domain of the police
power; and save and except nersons |
nrns and CORPORATIONS engaged In agri-
cultural or horticultural pursuits. In no
event shall any such local license ex-
coed tenth of one per cent OF the
gross receipts of the 1icensee provided
that no license shall be less than $500, |!
nor shall the licenses provided for in |,
this section be levied unless the general :
property tax Of each taxing locality when
exercised to siyty per cent of its limit
shall not he sufficient to pay the EXPENSES
Of its government, Whenever a munich
ppei license equals the license levied by
the parish, only the municipal license :
'hall be due and collectible.
Article V. Ii
/, All assessments of property for {
State purposes shall be made bv State {
Tax Commission. composed of three !
members 10 be elected, not later than I
s ISL, 1915 by a Board composed of !
me Governor the State Auditor and the 5
state Treasurer, from among the quail c
ded electors Of the respective Railroad {
commission Districts, as constituted at
TINS date, and they shall not be subject a
20 removal except for the causes and in o
district judges {
q The terms of the first commissioners a
shall be for two, four and six years. o
ne period each is to serve shall be de- II
.ermmed by lot. At the expiration of c
SUCH terms, election shall be for the pc n
,loo OF SIX years; and commissioners shall b
oe erected and vacancies filed for any
lneXpired term by the qualified electors #
u the respective Railroad Commission f
,lstrlcts at the regular congressional II
Elections held in this State the first Tues n
Jay after the first Monday in November
' YER, TWO years; and at the said congress G
'ional election held Just prior to the ey- al
'lratlon OF their respective terms nl
5. The Commission shall maintain n m
tflce and have Its domicile at Baton q,
55ouge' and the members shall reside in h
3aton Rouge and devote their time ex- V;
les. '|'' III ot
- They Shall each receive salary Of $,
i've Thousand Dollars per annur be- or
inning January l, 1914, and their tray "
ing expenses, not exceeding a maximum in
mount to be fixed from time to time bv ia
nc uenerai Assembly, an itemized ac- m
CUNT or which shall be rendered in an w
nnual report Al ''' ,,t
3. The chairman Of the first Commits ne
ION snail be named by the appointing ga
'oard and serve until the expiration Of so
rs term OF office, and thereafter the W
Ian. '"t' eii"''- -
.. me Commission and the individual tn
lemoers thereof shall perform such du- ia,
es In respect to assessment and tava- ~,
on as are herein prescribed and such TO,
.ner ana further duties as the General Go
, ss.ssnoiy may from time to time pre- pu
I. me General Assembly shall nro. st;
ar SAG commission with an ADEQUATE tn
:: The Commission shall have power "a rrs
,opt and enforce such reasonable rules M
eonsi itns ana mo. modes of procedure, not The
'opef Tor the discharge Of its duties and ma
near and determine connIaints 49, to
ay De made against assessments ond sal
her OF It's acts required or authorized the
g. The Commission shall ha1s nor,or nhs
summon and compel the attendanco era
witnesses, to swear witnesses and n nus
!npei the production of books and ma cen
rs 10 take testimony under con,,is- the
N; ana 10 punish for contempt as f,,ii,, ali,
ls provided by law for the d,strint i
urts The General Assembly NAV nrot ser
le otnef penalties for violating the or- At
RS or the Commission. '"e Or "a,
~ II any person, firm, association, ~ cal
,ooratien shall be dissatisfied with +ba and
,,,s,,t mace or action taken bv the Ifsh
,,'iiliss .. SUCH party may file nett or
~ +e..laS 1oTth the cause Of obiec. for
n,rotzs SnS' assessment or action of the II
,.'i 80 OF 70 either or both in a wht
,1toro 10 Sonpetent jurisdiction, at the the
n,n,fsu; -. tne commission, against said sep;
" as defendant. Either narty mer
10 n',.La ~ sHe supreme Court of the rigf
we'd; such appeals to be ret,,nn. W. froy
nm ten days after the, date no. the The,
s,,na W VIC ioWer court becomes final dee,
sueh cases, both in the trial ana an- -
nv nrafaro S,,sl De Tried summarily graz
IN cases NAV be tried In the GOVT ~ Cow
term time ." 'haffioers or vlol
nrissfon IN s .n,i oe required Of said sucl
snali advance costs, or secrr,t,, e. =, sra
rs, he REQUIRED of It. security lof s'.,n
:. ~ shs!l be the duty of the attor,o,, r;.b
,erai and the various distriet att ney LEI ota,,
8, on nroper request or diract,nn II. -.
Cnmmission Of the Governor w 10y 80