The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1912-10-05

Asious q challtaple purposes. sbsifs IT,
axefnpt from TINS tax, unless such NJ " n
of the disposable portion 81 W. 1a,a 1nl.ha
tors or donors estate, in whtssl lestas
the tax shall be imposed upon NJ eas
legacy or donation and the les ..e eatfs
doroes shall be considered I'd ices r. sss, Il
this third class. Y
General Assembly by vote q on ~ g }. .ts
Of all the members elected to eanS i aIa
may from Tins to time preseriha 80 heaSa
Article Nv. S &
]. Tbs General Assembly sha,s tg
power to levy license taxes onlp 1,s ~ hass
sons: partnerships, associations ana e ~
poratious engaged in business a. 's oa.a esr.
lions that fall strictly under tn aaaspl
OF the police power, and for that n spnaala e
to classify all such businesses ana saaposasa
pations, and to graduate the tar n XIV,
each class. GO Nltnls
Z. Local subdivisions Of ths Sal. {, q
eminent shall have the power N wv sptsH
licenses on businesses ana ecc,, " . .sa I
falling strictly within the domain s = st
police power as provided In tha f Is lne 4
ing section for the State, save fhas sses
local licenses as may be levied M ,s saSa
In malt, vfnous and alcoholic liu,,n,rsa e
not be less than those levied bY M s saaa
nor less than those now or hereaftss,ssass.e
be prescribed by the General AssemhsI,s5 y, i
minimum local licenses. Sfs'0a " y I
6. Such local Subdivisions as 81
determine for itself shall also hava. wv Wy
right to levy license taxes, classihaS ~ ~ 4
graduated with due respect to an,a isa {
and uniformity within each class a ~ "
businesses and occupations not cn q. "
by Section of this Article; save AMI s y {
cept licenses on corporations narso ~
firms and associations whose pronerfy s4 !.
business Is among the sources III rsssa, w
reserved to the State, and save and INV, y. 4
cept licenses on individuals engaged n
trades, occupations and caIlings irya ss = !
the personal labor or skill 81 the nar rsss
to be taxed, and not falling within ~
domain of the police power: and IA Is " w
EXCEPT corporations, associations. nv wv
neFships or individuals engaged In NAM rsss.
featuring or Industrial pursuits phosa
capital stock, or capital In business III I +
falling within the domain OF the aei ~.
power; and save and except per rs,,ss
firms and corporations engaged In MI I
cultural or horticultural pursuits. VI \,
event shall any such local Itcenss n.
coed one-tenth OF one per cent II I'M
that no license shall be less than M Me-
nor shall the licenses provided for s II
this section be levied unless the eena,si
property tax of each taxing locality, WhsnI
exercised to sixty per cent of tts limit
shall not be sufficient to pay the expenses
Vk LIS 56oROiHl1ltHl,5 w EGHSVEEl a. 41TaDr,
pal license equals the license levied II
the parish. only the municipal llcsns.
shall be due and collectible.
Article ".
1. All assessments Of properfy Il,
State purposes shall te made by d Stais
Tax Commission, composed of tbIps
members to be elected, not later than
lily 1st, 1918, by a Board composed q
ths Governor the State Auditor and lii
f,r->, il.
fed electors Of the respective Railroad
Commission Districts as constituted ~
this date, and they shall not be subject
to removal except for the causes and iii
the manner provided for the removal d
district judges.
q. The terms Of the first commissioner
shall be for two, four and six yeaa
| The period each is to serve shall sbe d.
ferrnined by lot. At the expiration ID
such terms, election shall be for the p
Rod of six years; and commissioners shaa
be elected and vacancies fllled for ahy
unexpired term by the qualified electoa
OF the respective Railroad Conirnissbn
Districts at the regular congressiona
elections held in this State the first Tues
day after the first Monday In NoVarabaf
every two years; aria at the said eongras.
sional election held just prior to the ess
| piration OF their respective terms
8. The Commission shall maintain af
l.
Rouge, and the members shall reside NJ
+ Baton Rouge and devote their time eI
clusively to the discharge Of their dssj
ties.
! They shall each receive saiargt
/ Five Thousand Dollars per annsIHls 81.
| cling expenses, not exceed
\ amount To he dxed from inc I'd
the General Assembly. an iteIlIfze asts
count of which shall be rendered I'M aa
/ annual report.
s. The chairman OF the first 9olillsss
/ sion shall be named by the appointing
Board and serve until the exptra tlOrs d, 81
his term OF office, and thereafter % %
Commission shall select its own chair
man. \. ,.#s,
s. The Commission and the individual
] members thereof shall perform such diss
ties in respect to assessment and ta EEa,
/ ton as are herein prescribed, ana saea
/ other and further duties as the GENERA
| Assembly may from time TO time pFs'8
1 scribe. "
4. The General Assembly shall PEI
vide said Commission with an adequaR
/ clerical force. #ss
/ s, The Commission shall have uowerfe
/ adopt and enforce such reasonable russ
regulations and modes OF procedura n2ss
/ inconsistent with law, as It may 81 nes VII
proper for the discharge OF IFS duties CIV
/ 70 hear and determine complaints W ~
j may be made against assessrisn ". w
other Of its acts required e alsnos'as41
9. The Commission shall have poFe'
20 summon and compel the affenlsa "
i OF witnesses, to swear witnesses, aaa y
! compel the production of books ana SI ia'
4 pers, to take testimony UNDER oon III.
sion, and to punish for contenlnt, az ss l III,
courts. The General Assembly nay I. p. u,
! vide other penalties for violating stne 80
ders Of the Commission. ~ i,
i TO- If any person, firm, assocta w II.
corporation shall be dissatisfied WIZ * X,
i assessment made or action to ken " ~. asss
i Commission, such party may hi g .a ~ Ras
i ton setting forth the cause % WI W HI
4 tion to such assessment or action q a. ~
i, Commission or to either or bot a. sa.hs
court of competent jurisdiction. ~ . .as3
dornicile of the Commission, agalnss ,s ssss
4 Commission as defendant. tsitheI y. se iii
may appeal to the Supreme CouI a.o II NJ n.
State without regard to the alile ,Is. HI
yolved. such appeals to be re 11D l'tss5
. within ten days after the dats We. e aa I'll
i decision Of the lower court becoHlso as d.
4 All such cases. both In the trial W. .sa, M
peIate court, shall be tried snl.p Is IN
and by preference over AL oIhsa a,,sss
Such cases may be tried IN the CIV wv Il
4 fhe f7rst instance either In eharaoes1ls NJ
at term time. 80 ii ssssl11
III. No bond shall be REQUIRED q nm M
Commission IN any case IN any ~ ~, If
nor shall advance costs, or sesoi'ss
costs, be REQUIRED of It. tf6sapf
H. It shall be the duty Of as.as asf
General and the various dfsf srast,a assss
neys, on proner request or dlr ss Il sB
the Commission IF the Gayef ela1 ,rsii
the said Commission in AL #leg - lass
and tx prosecute and defend W W., sss saIase
accordance with such requests 3 an as,es hit
lions. A failure on the part # s ssstsa
officers, when 50 requested g, ar a oaasss ups