The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1899-03-18
Exemption From Taxation.

/ "OcfeSueu III Cne drC1cle OF the cOnSt
tuition which exempts from taxatio
Tor ten years the mills and machiner
used in the manufacture of lumbe
ready for immediate, convenient an
general USE" than any parish in Ger
trail Louisiana, as we have within
given territory more mills engaged il
this business than perhaps any of til
other parishes. There has been som
talk about reducing the rate of taxa
ton in Grant parish, but, until tl
operation of the new law, which goe
into effect Jan. 1, 1900, can be deter
mined it will be imprudent to tax,
any steps in that direction.
Recent inquiry has been made into
this question by the manufacturers o
Louisiana, OF the Lumber Trade
Journal, and we reproduce from the
Times-Democrat some of the conclu.
sions arrived at, as follows:
ARTICLE $50 of the present Consti.
tuition exempts only from parochial
and municipal taxes, but not from
State tax and license, and the exemp-
ton begins to run only from the LIST
day of January, 1900, and for ten
years therefrOm.
1.-The Supreme Court of the State
has in a number of decisions delared
what was included or intended by the
words capital, machinery and other
employed in the manufac-
ture OF furniture and other articles of
wood: See Jones VS.. Raines. IS An
nual 900; Martin vs.. N. o., SO An
nual, 1877; Care vs.. City, Al Annual,
996; and four cases in As Annual, I'D
'They may be summed up under
three divisions:
IA mill and machinery used for
saving rough planks, joists, stills and
lumber not ready for immediate.
convenient and general use is not ex-
smpt.
"2.-Rough planks, joists, stills and
lumber not ready for Immediate.
and general use is not ex
'mpt.
GA mill, machinery and capital
lsed for making shingles, lathes, cross
lea, dressed lumber, planned, tongued
md grooved, weather boards, planed.
lressed and ready for general use.
'oxes, doors and blinds, dressed and
ceilings, flooring, sidings.
'alings, dressed and headed, fence |
aths, car sidings, mouldings, base
'oards and stair work complete in
themselves, without further manipu-
alton or work on them-both mill
nd product are exempt from paroch-
Al or municipal taxes from Jan. 1,
300; but not from State license and
Az"
As this matter is OF much impor-
ance not only to woodworkers but
o all forms of manufacture, we ap-
end the observations OF the Journal
pom the above quoted opinion. 1t
avs: at is therefore clear that there
re no exemptions from State tax or
cense. The act of Legislature refer
I'd to provides for a State license i'm
osed on business erations accord
e to the amount of their gross re-
.ipts. For this purpose they are d.
lded into twenty classes, from a bus
less annually receiving up to $15,-
DO, for which a license of $50 is re-
1ired, up to one whose annual re-
ipts amount to 81, 500, 900 OF more.
hose license tax is $3.50. None is
Tempt from this or from the State
*.
"In the case of all other taxes and ,
,enses, however, the case is different.
! machinery and products involved
the manufacture of articles ready &
immediate use are exempt. Thus I
planning mill products as well as =
Q mill itself, shingle and lath mills
ID their products, ties, lumber cut
length for a specific purpose such
car siding, roofing, ETC., is exempt. III
happens, however, that in the ma
rity OF cases a saw mill is but one I
Irt OF plant and makes both rough
mber Tor shipment and sale, as well :
material for finishing in it's planning q
U. What proportion, then, Of the
lue OF the saw mill is exempt? We h
We gone over the decisions referred =
above, and many others, very care e
", and the entire trend of theirIan-
age would indicate that the exemp- b
u would be pro rated according to d
ultimate use of the product. This d
i ene-haH of the mill product goes e
% rough lumber, or ratherunfinish-
lumber, then one-half the value of i
} mill and the capital employed Il
uld beexemptfrom allexcept State n
and license. All of the plant, ma c,