The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1902-10-18
Act No. 1907
House Bill No. I23.

Act No. 'z9'' AN ACE 1HoSe Bill NO. '23'
Joint Resolution-Proposing an amendment
to Article 23o of the Constitution of the
State of Louisiana.
Section I. Be it enacted by the General
Assembly of the State of Louisiana, Two
thirds of all members elected to each House
concurrng, That Article 23o of the Constitu-
ton of the State of Louisiana be amend
ed as to read as follows:
Article 23o. The following shall be ex-
eu1pt from taxation, and no other, viz: All
public property, places of religious worship,
or burial, the rectories and Parsonages OF
churches and grounds thereunto aPpurtenant,
used exclusively residences for the minis
tiers in charge of such churches, all charita-
BILE institutions. all buildings and property
used exclusively for public monuments or
historical collections, colleges and other
school pur poses, the real and personal estate
of any public library, and that of any other
library association used by or connected with
such library. all books and philosophical aP-
paratus, and all paintings and statuary of
any company association, kept in public
hall; provided, the property SO exempted be
not leased for purposes of private or corpo-
rate profit or income. There shall also be
exempt from taxation household property to
the value of five hundred dollars. There
shall also be exempt from parochial and mu-
nic,pal taxation for a period of ten years
from the first day of January, 1900. the cap
ital, machinery and other property employed
in mining operations, and in the manuf acture
of textile fabrics, yarns, rope, cordage, leath-
er, shoes, harness, saddlery, hats, clothing,
flour, machinery, articles OF tin, copper and
sheet iron, agricultural implements, and fur
niture and other articles Of wood, Marble or
stone; soap, stationery, ink and paper, boat,
building. and fertilizers and chemicals; pro-
vided that not less than five hands are en-
ployed in any one factory; provided that
nothing herein contained shall affect the ex-
emptons provided for by existing Constitu-
-l-
empt from taxation for period of ten years
from the date of its completion any railroad
or parts of such railroad that may hereafter
be constructed and completed prior to Janu
airy Ist. 1904; provided, that when a,h has
heretofore been voted by any parish, ward,
municipality to an, railroad not yet con-
structed, such rrilroad shall not be entitled to
the exemption from taxation herein estab-
lishcd, unless it waivers and relinq uisheS
such aid or consents to a resubmiSsion of the
question of granting such aid to vote of
| the property taxpayers of the parish, ward
or municipality, which has voted the same,
if one third Of such property taxpayers petit
ton for the same within six months after the
adoption of this Constitution. And provided,
further, that this exemption shall not apply
to double tracks, sd,ngs, switches, depots or
other Improvements or betterments, which
may be constructed by railroads now in oper-
alton within the State, other than extensions
or new lines constructed by such railroads;
nor shall the exemption hereinbefore grant
ed apply TO any railroad part of such
railroad, the construction of which was be-
gun and the roadbed of which was substan-
TALLY completed at the date of the adoption