The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-08-31


ZION, or legacy. shall be more than half
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 legatees or
donees shall be considered to be within
the third class.
8. Such other special taxes as the
General Assembly by a vote Of two thirds
Of all the members elected to each house
may from time to time prescribe.
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
20 classify all such businesses and occu-
pations, and to graduate the tax within
each class.
Z. Local subdivisions of the State gov
eminent shall 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 tramc
In malt, vfnous 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.
g. 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 of this Article: save and ex-
Cept licenses on corporations, persons,
Arms 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 and callings 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
T.
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,
urms and corporations engaged In agri-
cultural or horticultural pursuits. In no
event shall any such local license ex-
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
shall not be sufficient to pay the expenses
nj Its government Whenever a munich
pal license equals the license levied by
the parish. only the municipal license
shall be due and collectible
Article w.
I. All assessments of property for
State purposes shall be made by a State
Tax Commission, composed of three
members to be elected, not later than
July LIST. 1913, by Board composed Of
the Governor, the State Auditor and the
State Treasurer, from among the quail
0ed electors Of the respective Railroad
Commission Districts, as constituted at
this date. and they shall not be subject
70 removal except for the causes and in
the manner provided for the removal Of
district judges.
3 The terms of the first commissioners
shall be for two, four and six years.
The period each Is to serve shall be de-
termined 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
ct 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
sional election held just prior to the ex-
piration Of their respective terms
3. The Commission shall maintain an
once and have Its domicile at Baton
Rouge, and the members shall reside in
baton Rouge and devote their time ex-
ciusiveiy to the discharge Of their du-
4. They shall each receive a salary of
Tive Thousand Dollars per annum, be-
ginniSg January /, 1914, and their tray
Cling expenses, not exceeding a maximum
amount to be nxed from time to time by
count Of which shall be rendered in an
annual report.
& The chairman Of the first Commits
sion shall be named by the appointing
Board and serve until the expiration of
his term of ONCE, and thereafter the
Commission shall select its own chair
man.
g. The Commission and the Individual
members thereof shall perform such du-
ties in respect to assessment and taxa
rf1on as are herein prescribed, and such
other and further duties as the General
Assembly may from time to time pre-
I. The General Assembly shall pro-
vide said Commission with an adequate
glerical force.
8. The Commission shall have power to
adopt knd enforce such reasonable rules
regulations and modes Of procedure. not
Inconsistent with law. as 1t may deem
proper for the discharge of It's duties, and
20 hear and determine complaints that
may be made against assessments. and
other Of its acts required or authorised
-. The Commission shall have power
20 summon and compel the attendance
Of witnesses, to swear witnesses, and to
compel the production OF books and pa
Ders to take testimony under commits
6lon and to punish for contempt, as fully
~ IL provided by law for the district
eourts The General Assembly NAV pro-
vide other penalties for violating the or
dors of the Commission
10. II any person. firm, association or
corporation shall be dissatisfied with the
assessment made or action taken by the
Commission. such party may file peti-
zion setting forth the cause of objec-
dion to such assessment or action of the
Commission or to either OF both in 4
court Of competent jurisdiction. at tbs
Aomicile Of the Commission, against said
Commission as defendant. Either party
may appeal to the Supreme Court of thu
state without regard to the amount In
-. uxsAh . n IN
within ten days after the date that tn,
decision Of the lower court becomes final
All such cases, both in the trial and an
peslate court. shall be tried summarily
and by preference over all other cases
such cases may be tried In the court o
the first instance either in chambers o
at term time.
II. No bond shall be required Of sal
nor shall advance costs, or security 70
leoafp h. reniirAd Of Il