The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1902-09-27
Act Nc. 1921
House Bill No. IN.
AN ACT.

Act sc. Ieo.l House Bill no. Ies.
AN ACT.
Joint Kesolu,ion-Prnposng an amendment
to Article $50 of the Constitution of the
State of Louisiana.
Section 1. BE 1t enacted by the General
Assembly of the State of Louisiana, Two
thirds OF all members elected TO each House
concurring, That Article 50 of the Constitu-
ton of the State OF Louisiana be SO amend
ed read as follows:
Article e,o. The following shall be
empt from taxation, and no other, viz: All
public property, places of religious worship,
burial, the reCtorieS and parsonaSes OF
churches and grounds thereuntu appurtenant,
used exclusively residences for the minis
terS in charge of such churches, all Charita-
bic institutions. all buildings and property
used exclusively for public monuments
historical collections, colleges and other
school purposes 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 APP
paratus, and all paintings and statuary of
any company Or association, kept in a public
hall: provided, the property exempted be
not leased for purposes Of private or cnrp'-
rate profit or income. There shall al:o be
exempt from taxation household property TO
the value of five hundred dollars. There
shall also be exempt from parochial and mu-
nicIpal taxation for period of ten years
from the first day of January, 1900. the cap
ital, machinery and other property employed
III UllnlnS pl)tIatl'nS. ana III tuS
of textile fabrics, yarns, rope, Cordage, leath-
err, shoes, harness, Saddlery, hats, clothing,
flour, machinery. articles of tin. copper and
sheet iron, agric ultura implements, and fur
niture and other articles of wood, marble or
stone; soap, stationery, ink and naper. boat,
building. and fertilizers and chemicals; pro-
vided that not less than five hands are en-
ploycu in any one factory; provided that
nothing herein conta aimed shall affect the
cmptions provided for by existing Constitu-
tiOnai provisions There shall also be eN-
cmpt 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 anu
airy Ist. 1904: provided that when an has
heretofore been voted by any parish ward,
munich pality to any railroad not yet con-
struc,cd, such rulrOad shall not be entitled to
the exemption from taxation herein estab-
liShcd, unless it waivers and relinQuiSheS
such aid or consents to resubmisSion Of the
question of granting such and to vote OF
| the property taxpayers of the parish, ward
| or municipality, which has voted the same,
| if onc-third of such property taxpayers peti-
| ton for the same within six months after the
adoption of this Constitution. And provided,
further. that this exemption shall not apply
| u double tracks, silngS, 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 herenbeforc grant
! cd apply any railroad part of such
| railroad, the construction of which be-
| gun and the roadbcd of which suhstan-
TALLY completed at the date of the adoption