Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-08-30


ligious or charitable purposes. shall be
exempt from this tar. unless such dona-
ton. or legacy. shall be more than half
Of the disposable portion of the tesla L
tors or donors estate, in which case /
the tax shall be imposed upon the entire Il
legacy or donation and the legatees or /
donees shall be considered to be within |
s. 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 tine -, prescribe.
1. The General Assembly shall have |
power to levy license taxes only on per- |
sons, pa, partnersnips' associations ana cor
tons that fall strictly under the domain
OF the police power, and for that purpose |
TO classify all such businesses and occu-
pations, and to graduate the tax within
each class.
2. Local subdivisions Of the State gov
eminent shall have the power to levy
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 trafhc
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 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
| b. Section of this Article: save and ex-
eept licenses on corporations, persons.
firms and associations whose property or
/ business IL 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 skin 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 OF 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,
] FIRMS and corporations engaged in agri-
cultural or horticultural pursuits In no
event shall any such local license ex-
coed one-tenfh Of one per cent OF the
gross receipts Of the licensee, provides
that no license shall be less than $500,
nor shall the licenses provided for "a
this section be levied unless the genefsa
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 a muntci-
pal license EQUALS the license levied by
shall be due and collectible.
Article ".
/ l. All assessments OF property for
State purposes shall be made by 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
. Commission Districts, as constituted at
this date. and they shall not be subject
TO removal except for the causes and In
the manner provided for the removal OF
2. The terms Of the first commissioner.
shall be for two, four and six yearE
The period each Is 70 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 flled 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
sional election held just prior to the ex-
| piration of their respective terms.
3. The Commission shall maintain an
Office and have its domicile at Baton
Baton Rouge and devote their time ex-
clusively to the discharge OF their au-
ties.
4. They shall each receive salary OF
Five Thousand Dollars per annum. be-
, ginning January 1, 1914. and their trav-
cling expenses. not exceeding a maximum
! amount to be fixed from time to time by
the General Assembly an 1temized ac-
} count Of which shall be rendered in ar
annual report.
; 5. The chairman OF the first Commits.
sion shall be named by the appointing
Board and serve until the expiration O.
his term Of ONCE, and thereafter the
) Commission shall select it's own chair
man.
. members thereof shall perform such du
4 ties IN respect to assessment and taxa
I ton as are herein prescribed. and sucl
: other and further duties as the Genera
l. frofr ina IN Ina r1ro
| scribe.
n The General Assembly shall pro
] vide said Commission with an adequate
clerical force.
8 g. The Commission shall have power I,
8 adopt and ENFORCE such reasonable rules
: Regulations and modes OF procedure. no
5 proper for the discharge OF its duties, an,
e to hear and determine complaints tina
| may be made against assessments, AM
< other Of its acts required or authorizes
i Q. The Commission shall have powe
h TO summon and compel the ATTENDANCE
r OF witnesses, 20 swear witnesses, and 4
compel the production OF books and pa
q pers, to take testimony under commits
!. sion. and to punish FOR contemut. as full
: as IL provided by law for the distric
o courts The General Assembly NAV pro
n vide other penalties for violating the or
9 ders OF the Commission.
: 10. II any person, 6rm. association o
: corporation shall be dissatisfied with IN
q assessment mace or dcuon ldken Dy u
e Commission. such party may file. petit
: tion setting forth the cause Of objec
: tion to such assessment or action Of tn
o I Commission or n either ~ both In
court Of competent Jurisdiction. at tn
d domicfle Of the Commission, AGAINST sal
IS Commission as defendant. Either part
: NAV appeal to the Supreme Court Of tn
State without regard to the amount y
9 vclved; such appeals 70 be returnahl
h within ten days after the date that III
decision Of the lower court becomes ina
= All such cases, both IN the trial and au
n pel1xte court shall be tried summarii,
end by preference over ell uther casei
q Such cases may be tried I'm the court Z
e the first instance either In chambers
), II. No bond shall be required OF sal
3. Commission In any case IN any cour
s, | nor shall advance costs, or security II
v costs. be required Of II.
Is r. It shall be the duty OF the Attorne
General. and the various district attol
3, the Commission of the Governor. to nj
d the said Commission in ell legal matter
II and to prosecute and defend all cases
le accordance With such REQUESTS and dire
IT tions A failure on the part Of such Ia
Df officers, when 20 requested or directed
/ perform the duties here imposed upc
> them. shall constitute misfeasance
" once.
e Article W.
y 4. After january fst. 1914 an asses
= ments for all State purposes. except {
a hereinafter provided. shall be complies
! on or before April fst IN each year, an
:. the taxes shall become due and payab
= on the first Monday In June Of each yea
!. and shall become delinquent on the mr.
- Monday in September I'm each year. Eas
:. parish and municipality shall have Il