The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1912-09-07

lion. or legacy, shall be more than half
Of the disposable portion OF the tesla.
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.
g. Such other special taxes as the
General Assembly by vote of two-thirds
OF all the members elected to each house
may from time to time prescribe.
1. The General Assemble: shall have
power to levy license taxes only on per-
sons. partnerships. associations and cor
porations engaged In business or occura-
lions that fall strictly under the domain
of the police power, and for that purpose
60 classify all such businesses and occu-
pations. and to graduate the tax within
each class.
2. Local subdivisions of the State gov
ernment 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 traffic
In malt. vinous 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.
,. 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-
cept licenses on corporations. persons,
nrms 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
except corporations, associations, part
nerships or individuals engaged in manu-
featuring or industrial pursuits whose
capital stock, OF capital in business, is
less than. five thousand dollars. and not
falling within the domain of the police
power; and save and except persons,
brms and corporations engaged In agri-
cultural or horticultural pursuits. In no
event shall any ouch local license ex-
coed one-tentli of one per cent OF the
groes 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
Of its government. Whenever munich
pal license equals the license levied by
the parish. only the municipal license
shall be due and collectible.
Article v.
I. All assessments OF property for
State purposes shall be made by State
Tax Commission, composed of three
July LIST. 1913. by a Board composed OF
the Governor. the State Auditor and the
State Treasurer. from among the quail
fed 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.
q 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
riod Of six years; and commissioners shall
be elected and vacancies filed for any
uDexpired 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
eionaI election held just prior to the ex-
piration OF their respective terms.
3. The Commission shall maintain an
Office and have its domicue at Baton
Rouge, and the members shall reside In
Baton Rouge and devote their time ex-
clusively to the discharge of their du-
ties
4. They shall each receive a salary Of
Five. Thousand Dollars per annum. be-
ginning January 1. 1914. and their trav-
Fling expenses. not exceeding a maximum
amount to be fixed from time to time by
the General Assembly. an itcmized ac-
count of which shall be rendered in an
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.
s. The Commission and the individual
members thereof shall perform such du-
ties In respect to assessment and taxa
tion as are herein prescribed. and such
other and further duties as the General
Assembly may from time to time pre-
scribe.
T. The General Assembly shall pro-
vide. said Commission with an adequate
clerical force
g. The Commission shall have power to
regulations and modes Of procedure, not
inconsistent with law. as It may deem
proper for the discharge of its duties, and
10 hear and determine complaints that
may be made against assessments, and
other of Its acts required or authorized
BY law:
10 summon and compel the attendance
compel the production Of books and pa
pers, to take testimony under commits
sion and to punish for contempt, as fully
as Is provided by law for the district
courts The General Assembly NAV pro-
vide other penalties for violating the or
ders OF the Commission.
TO- III any person. firm. association or
corporation shall be dissatisfied with the
assessment made or action taken by the
Commission. such party may file a petit
tion setting forth the cause of objec-
flcn to such assessment or action Of the
Commission or to either or both. in n
court Of comDetent jurisdiction. at the
dcmici'c Of the Commission, against said
commission as defendant Either party
unav appeal 20 the Supreme Court Of the
State without regard to the amount In
vc'ved: such appeals TO be returnahie
within ten days after the date that the
decision Of the lower court becomes final
All such cases both In the trial and APP
pelIate court shall be tried summarily.
ond by preference over all other cases
Such cases may be tried In the court Of
at term time.
II, No bond shall be REQUIRED of said
Communication In any case In any court.
NOR shall advance costs, or security for
costs be required OF II.
~ II shall be the duty Of the Attorney