The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-10-25

bullOHS, Va W tlu5tOCS Ava
igious or charitable purposes. shall be
exempt from this tax. unless such dona.
lion, or legacy shall be more than hall
Of the disposable portion OF the tesla
tors or donors estate. in which case
the tax shall be imposed upon the entire
legacy or donation and the legatee5 or
aOnees shall be considered to be within
The third class
8. Such other special taxes as the
General Assembly by vote OF tWo-t thirds
II all the members elected to each house
may from time to time prescribe.
Article w.
/. The General Assembly shall have
power to levy license taxes only on per-
sons partnerships, associations and cor
oorstions engaged in business or occupa-
lions that fall strictly under the domain
n tho police power. and for that purpose
10 classify all such businesses and occu-
Lations. and to graduate the tax within
zach class.
3. Local subdivisions Of the State gov
brnmsnt shall have the power to levy
Acenses 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 traf!ic
In malt, vinous and alcoholic liquors shall
not be less than those levied by the State
nor less than those now or hereafter TO
DO prescribed by the General Assembly as
minimum local licenses.
5. 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 and occupations not covered
by Section 2 Of this Article save and ex
cspt licenses on corporations, persons.
drms and associations whose property or
business Is among the sources Of revenue
m he Sfnf nd n
cept licenses on individuals engaged in
trades. occupations and calings 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 except persons,
orms and corporations engaged in asri-
cultural or horticultural pursuits. In no
event shall any such local license ex-
coed ons-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 In
this section be levied unless the general
property tax Of each taxing locality, when
exercised to sixty per cent OF its limit
81 ita government. Whenever a munich
pal license equals the license levied by
The parish. only the municipal license
shall be due and collectible.
Article v.
l. All assessments OF property fol-
state purposes shall be made by State
Tax Commission, composed OF three
members to be elected. not later than
July lst, 1918. by a Board composed OF
khA Ceok he
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 In
the manner provided for the removal OF
district judges.
Q. The terms Of the first commissioners
ehall be for two. four and six years
The period each Is to serve shall be de.
tsrrrined by lot At the expiration OF
such terms. election shall be for the pc.
Rod Of six years; and commissioners shall
be elected and vacancies filled 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
slonal election held just prior to the ex-
ptration Of their respective terms.
s. The Commission shall maintain an
office and have its domicile at Baton
Rouge. and the members shall reside in
Baton Rouge and devote their time ex-
elusively to the discharge Of their du-
ties
, 1. They shalt each receive salary OF
Five Thousand Dollars per annum, be-
ginning January l. 1914 and their trav-
cling expenses. not exceeding a maximum
amount to be fixed from time to time by
the General Assembly, an itemized ac-
count OF which shall be rendered in an
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 Office, and thereafter the
Commission shall select its own chair
man.
6, The Commission and the Individual
members thereof shall perform such du-
Ties In respect to assessment and taxa
ton as are herein prescribed, and such
other and further duties as the General
Assembly may from time to time pre-
scribe.
I. The General Assembly shall pro-
vide said Commission with an adequate
clerical force.
g.. The Commission shall have power to
adopt and enforce such reasonable rules
regulations and modes OF procedure not
inconsistent with law, as Il may deem
proper for the discharge Of its duties, and
~ Hcdf dHd determine complaints that
may be made against assessments, and
other OF Its acts required or authorized
BY. law. '' ''''
Q. The Commission shall have power
70 summon and compel the attendance
Of witnesses. to swear witnesses, and 10
compel the production Of books and pa
pers, to take testimony under commits
sion. and to punish for contempt. as fully
as ls provided by law for the district
courts. The General Assembly may pro-
VIDE other penalties for violating the or
ders OF the Commission.
10. IL any person, firm, association or
corporation shall be dissatisfied with the
assessment made or action taken by the
Commission, such party may Ale a peti-
lion setting forth the cause OF obiAc-
ton To such assessment or action Of the
Commission or to either or both IN a
court OF competent jurisdiction, at the
domicte OF the Commission, against said
Commission as defendant Either party
may appeal to the Supreme Court Of the
state without regard tn the amount In
volveh; such appeals TO he returnahie
wfthin ten DAYS after the date that the
decision Of the lower court becomes anal
All such cases, both in the trial and an
pe'lste court. shall be tried surma rjIv
and by preference over all other "a sas
Huch cases may be tried in the court a,
the first instance either In chambers a.
AZ term time "
II. No bond shall be required Of said
Commission In any case In any court
nor shall advance costs, or security N,
costs, be required of It.
IL. il shall he the duty of the Attarne,
General, and the various district attor.
news. on proper request or direction nv