The Lafayette advertiser. [volume] (Vermilionville [i.e. Lafayette], La.) 1865-19??, 1906-10-31
ACT NO. 215.
ACT NO. 215.
By Mr.. Butler. House Bill No. 36S.
JOINT RESOLUTION.


Proposing an amendment to Article
80 of the Constitution of the State
of Louisiana relative to exemption
from taxation.
Section /. Be it resolved by the
General Assembly of the State OF
Louisiana. two-thirds of all the men,
bers elected to each house cOncurring,
That Article 23o of the Constitution of
the State of Louisiana be amended so
as to read as follows:-
Article 23O. The following shall be
exempt from taxation and no other.
viz: All public property: places of
religious worship, or burial, all char
table institutions, all buildings and
property used exclusively for public
monuments or historical collections.
college 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 philO-
sophical apparatus, and all paintings
or s~tatuary of any company or assO-
citation kept in public hall: provided
the property so exempted be not leased
for purposes of private or corporate
profit and incOiae. There shall also
be exempt from taxation household
property to the value of five hundred
dollars. There shall also be exempt
mortgages, given for loans on real
estate, which real estate has already
borne its due proportion of taxation,
as we'll as the mortgage notes in the
hands of the mortgage or his or their
transferrees. There shall also he ex-
empt from parOchial and municipal
taxation for a period of ten years from
! the LIST day of January, 1900, the cap
ital, machinery and other property
! employed in mining operations, and
in the manufacture of textile fabrics,
yarns, rope, 'cordage, leather. shoes,
+! harness, s%addlery, hats, clothing,
flour, machinery, articles of tin, cop
per and sheet iron, agricultural inn
elements and furniture and other arti-
| cles of wood, marble or stone; soap,
| stationery, ink and paper, boat build
ing and fertilizers and chemicals: pro-
vided that not less than five hands are
employed in any one factory; provided
that nothing herein contained shall
affect the exemptions provided for by
existing constitutional provisions.
There shall also be exempt from
tdAdtlOu lOT q DCIlOO VI tSA JCdlo
the date of its completion any railroad
or part of such railroad that may
hereafter be constructed and completed
prior to January 1st, 1904; provided
that when aid has heretofore been
voted by any parish, ward, or munich
pality to any railroad not yet con-
+, structed, such railroad shall not be
entitled to the exemption from taxa
ton herein established unless it valves
and relinquishes such aid or consent
to a resubmission of the question OF
granting such aid to a vote OF the
property taxpayers of the parish,
ward or municipality, which has voted
the same, if one-third of the property
taxpayers petition for the same within
six months after the adoption of this
Constitution. And provided further.
that this exemption shall not apply to
double tracks, sidings, switches, de.
pots, or other improvements, or bet
terments, which may be constructed by
railroads now in operation within the
State, other than extensions or new
! lines constructed by such railroads
nor shall the exemption herein before
granted apply to any railroad or par
of such railroad, the construction O
which was begun and the roadbed o
which was substantially completed a
the date of the adoption of this con
tuition.
The property or real estate belong
ing to any military organization o
the State of Louisiana which is uset
J by the State National Guard OF mill