The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-10-18

lion or legacy, shall be more than NAH
of the disposable portion OF the testa,
tors or donors estate, IN Which caso
the tax shall be imposed upon the entire
legacy or donation and the lesatees u,
donees shall be considered to be within
the third class. .,,a
such other special taxes as the
General Assembly by vote of -thlros
of ali the members elected to each house
may from time to time prescrloe.
Article w.
/. The General Assembly shal nave
mower TO levy license taxes only on per
sons, partnerships, associations and cor
norations engaged in business or occupa a.
tions that fall strictly under the domain
of the police power, and for that purpose
to classify all such businesses ana occu-
pations, and to graduate the tax "itilH
each class.
9. Local subdivisions Of the State gov :
eminent shall have the power to !e'E
licenses on businesses and occupations
falling strictly within the domain Of the
police power as provided in the torego-
ing section for the State. save that sucR
local licenses as may be levied on tra1nc
in malt, vinOus and alcoholic liquors SihIl
not be less than those levied Ivy the state
nor less than those now or hereafter 10
be prescribed by the General Assembly as
minimum local licenses
Is.
determine for itself shall also have the
right to levy license taxes, CLASSIFIED ana
graduated with due respect to equality
ana a. uniformity within ZACH class, on al!
businesses and occupat'o ns not covered
BY Section of this Article: save and eX-
Cept licenses on corp g"atlonS, persons
firms 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 III
trades, occupations and callngs 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
falling within the domain of the police
power; and save and 'eXceDt persons
firms and corporations engaged in agrl-
cultural or horticultural pursuits. In Nc
event shall any such local license eX'
coed tenth of one per cent OF the
gross receipts Of the licensee, provided
that no license shall be less than $500
nor shall the licenses provided for il
this section be levied unless the genera
property tax of each taxing locality wher
exercised to sixty per cent of it's limit
shall not be sufficient to pay the expense:
Of its government. Whenever munlcl'
pal license equals the license levied by
the parish, only the municipal license
shall be due and collectble.
Article v.
|, All assessments Of property To-
State purposes shall be made by Il State
Tax Commission, composed of three
members to be elected. not later thar
July list. 1913, by Board composed o
the Governor, the State Auditor and thu
State Treasurer from among the quail
fed electors of the respective Railroad
Commission Districts, as constituted a
this date and they shall not be subJec
| to removal except for the causes and II
the manner provided for the removal o
district judges
2. The terms of the first commissioner
| shall be for two. four and six years
| The period each is to serve shall be de
termined by lot. At the expiration 0
! such terms, election shall be for the pc
Rod Of six years; and commissioners shall
be elected and vacancies filled for an,
unexpired term by the qualified e'ector
of the respective Railroad Commission
Districts at the regular congressional
elections held in this State the first Tues
| day after the first Monday in Novembe
every two years; and at the said congress
sional election held just prior to the eX
| piration Of their respective terms.
3. The Commission shall maintain al
office and have It's domicile at BatOl
Rouge, and the members shall reside !,
| Baton Rouge and devote their time ex
clusively to the discharge OF their du
ties.
| 4. They shall each receive a salary o
Five Thousand Dollars per annum, be
ginning January l., 1914. and their trav
cling expenses, not exceedingia maximum
amount to be hxed from time to time b
the General Assembly. an itsmized &C
bunk OF wffch shaii Be rsnusredT inta
annual report.
g. The chairman of the first Commits
sion shall be named by the appointin
Board and serve until the expiration c
his term Of office, and thereafter til
Commission shall select Its own chair
man.
6. The Commission and the individuf
members thereof shall perform such du
ties in respect to assessment and taxa
ton as are herein prescribed, and sue
Assembly may from time to time pre-
scribe.
z. The General Assembly shall pre-
vide said Commission with an adequat
clerical force.
3. The Commission shall have power
adopt and enforce such reasonable rule
regulations and modes Of procedure. NJ
|
proper for the discharge of its duties, ar
to hear and determine complaints thu
may be made against assessments, ar
other of it's acts required or authorize
by law.
8. The Commission shall have pow
to summon and compel the attendant
Of witnesses. to swear witnesses, and
compel the production of books and p'
pers, to take testimony under commi
sion. and to punish for contemnt, as fu'
as Is provided by law for the distri
courts The General Assembly NAV pr
vide other penalties for violating the O
ders of the Commission.
TO- If any person, firm. association
corporation shall be dissatisfied with Il
assessment made or action taken by Il
Commission. such party may file pet
ton to such assessment or action of Il
Commission or to either or both in
court Of comretent jurisdiction. at q
donici'e OF the Commission against ga
Commission as defendant. FFithsr rar
NAV apreal to the SUPREME Court of t
State WITHOUT regard to the amount /
vo'ved: such appeals to be returnaN
within ten DAYS after the date that t
decision of the lower court becomes fin.
All such cases, both in the trial and A
pe'late court shall he tried sunmari
and by preference over all other cast
Such cases may be tried in the court
the first instance either in chambers
at term time.
II. No bond shall be required Of sa
Commission in any case in anv cou
nor shall advance costs, or security I
costs. be required Of 1t.
r. 1t shall he the duty of the Attorn
General. and the various district ATTIC
revs, on proven request or direction
the Commission Of the Governor. to E
the said Commission In all legal matte
end to prosecute and defend all cases
accordance with such requests and dire
. tons. A failure on the mart Of such Il
officers. when 40 requested or directed
perform the duties here imposed up
them, shall constitute misfeasance
. Office.
Article vi.
1. After January 1st. 1914. all asses
ments for all State PURPOSES, except