Louisiana capitolian., 1880-01-24

Ill uHASHS Out inc llSC OF license G8x0l
the exemptions enumersten in article9O
are to be duly noted.
POLL TAX.
Article 2O6 requires the levy Of an an
nual poll tax for the benefit Of publi,
schools. For the reason that this is /,
tax on all male inhabitants over the az,
of majority for the good of all children
recommend thatit be made q dollar and
q half per capita, the full amount allowed
This tax should he made to aid public
education to the smount of nearly o hun
dred and eighty thousand dollars eacl
year.
Article 21O requires the enactment o1
law providing for the manneri in which
notice shall be gwen to delinquent tax.
payers by collectors of the advertisement
and sale of property on which taxes are
due and unpaid after the expiration Of
the year. The act should be short and
explicit, SO that linquents may clearly
understand their obligation and collec-
tors be left in no doubt as to their an.
thority and duty. 1t will he strictly ne
cessary to insist upon the full and
prompt payment of taxes, without which
it will be impossible to obtain revenue
sufficient for the support Of the govern
ment.
LEvEES.
Article 213 calls for the maintenance
of levee system and the collection of a
general levee tax for maintaining and
repairing levees.
Article pa authorizes the General As
sembly to form levee districts, to elect or
appoint levee commissioners, and to levy
special tax for the erection and maiM-
tenance Of levees within such districts.
The vast amount of capital invested in
alluvial lands threatened with destruc-
tive overflow calls for most careful leg
islation. Nothing short of ample protec-
tion by levees can save from periodical
devastation large and exceedingly val
liable part of the State. Lands subject
to overflow should mainly bear the cost
Of their protection, but this can be effec-
tually secured only through q we'll adap-
ted system under the control Of capable
officers. 1t is to be hoped that the Fed
eral government may at no distant day
see tit to assume the duty Of maintain
ing adequate levees in this and adjoin-
ing States as q measure ofjustice to this
section and as a means Of increasing
those exportable products from which
very large revenue results to the Federal
treasury. But in the meantime we must
act in the premises as if no external help
was to be looked for, and provide for the
maintenance Of an adequate levee sys-
tenn.
For information upon the subject Of
our levees, the construction and repairs
of the past year, and their present con-
dition and requirements, l refer you to
the report of the State Engineers.
HOMESTEADs.
Article 219, which exempts from seiz-
ure and sale homesteads and other spec
flied property, requires that such exemp-
tions, in order to be valid, shall be set
apart and registered as shall be provided
by law. Article 22O more expressly re-
quires the early enactment of laws for
the setting apart, valuation and regis
tration of such property. The wise and
liberal provisions of the constitution
respecting homesteads ought to be made
available by timely and proper legisla-
tion. These exemptions ought to he
strong inducement to laborers and men
of limited means to become owners of
the land, on which their labor may be
in part employed, which will contribute
greatly to their cOntentment and indus
try, and to their stability and value as
citizens.
PUBLIC EDUCATION.
Article "a makes it the duty of the
General Assembly to provide for the es-
maintenance and support
of free public schools throughout the
State, by taxation or otherwise. After
careful estimates of the sum required for
the support of the State government and
other constitutional demands, and of the
rate of tax necessary to secure such sum.
you will be required to ascertain what
further rate of tax, within the limit of
article 2O9, ought to be assessed for pub
lie schools and other educational pur-
poses, to provide for the thorough col.
lection of such tax, and to prescribe the
manner in which the proceeds thereof
shall be distributed to each parish.
The absolute requirements of the debt
and government of the States will ab
sorb so large part of the proceeds of
six mill tax as to leave an inadeauate
provision for school purposes; but ifthe
school funds are faithfully applied nm
der the direction of parish boards of ed
lcation, as provided in article 325, the
benefits of instruction will, to some ex-
tent be brought within the reach of all
children in the State.
An education in elementcry branches
S a debt owing by the government to
,very boy and girl within the borders Of
jhe State.
This is an obligation that rests upon
Ill the taxable property in the State, as |
'acred as the obligation to protect that |
and the persons of it's owners.
The schOol-hOuse ranks in Importance
With the courthouse. The benefits Of
political liberty, of wise laws, and Of |
list government are enhanced in value
" increasing the intelligence of those
ortunate enough to enjoy them. Edu-
ation increases the usefulness of the
itizen and enlarges his sphere of enjoy
nent.
Education is in no small degree an an
idate for vice and a preventative of
rime, and in all enlightened communi-
les it is held as one of the most potent
ids to public morality.
Heavy obligations and limited re-
onrces must for some years prevent
louisiana from providing adequately
or public education, but trust that the
rst return of prosperity will be followed
It once by increased appropriations for
his patriotic purpose. Until thcn it is
nr duty to sec that our limited amount
t school money shall be made to pro-
luce the greatest possible benefit to the
hildren of the State.
The General Assembly is required to
x the salary of the superintendent of
t the parish of Orleans !; also to provide
y law for the levy in every parish Of a
Ak for the public schools therein. not
xceeding the rate of the State school
ax.