The Lafayette advertiser. [volume] (Vermilionville [i.e. Lafayette], La.) 1865-19??, 1906-09-26
ACT NO. 2l5.
By Mr.. Butler. House Bill No. 1868.
JOINT RESOLUTION.

BY Mr.. Butler. House Bill No. 1868
JOINT RESOLUTION.
Proposing an amendment to Articl,
80 OF the Constitution of the State
OF Louisiana relative to exemption
from taxation.
Section l. Be it resolved by the
General Assembly of the State Of
Louisiana. twO-thirdS of all the mem.
bers elected to each house cOncurring,
That Article 230 of the Constitution OF
the State of Louisiana be amended SO
as to read as follows:-
Article 230. The following shall be
exempt from taxation and no other,
viz: All public property; places of
religious worship, or burial, all char
liable 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-
sophlcal apparatus, and all paintings
or statuary 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 income. 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 OF his or their
transferrees. There shall also be 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 properly
employed in mining operations, and
in the manufacture of textile fabrics,
yarns. rope, cordage, leather, shoes,
harness, saddlery, hats, clothing,
-four, 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 aEy one factory: provided |
hat nothing herein contained shall
affect the exemptions provided for by |
constitutional provisions.
There shall also be exempt from
axation for q period of ten years from
date of its completion any railroad
'r part of such railroad that may
hereafter be constructed and completed
,riOr to January 1st, 1904; provided
hat when aid has heretofore been
'oted by any parish, ward, or munich
to any railroad not yet con-
tructed, such railroad shall not bel
to the exemption from taxa
ion herein established unless it valves
nd relinquishes such aid or consent
D a resubmissiOn of the question of
ranting such aid to a vote of the
roperty taxpayers of the parish,
ard or municipality, which has voted
same, if One-third of the property
lxpayers petition for the same within
tx months after the adoption of this I
And provided further,
lat this exemption shall not apply to ]
ouble tracks, sidings, switches, de- {
OTIS, or other improvements, or bet 1
'rments, which may be constructed by
iilrOads now in operation within the
tate, other than extensions or new t
mes constructed by such railroads.:
Or shall the exemption herein before s
'anted apply to any railroad or part
such railroad, the construction of
hich was begun and the roadbed of
hich was substantially completed at
e date of the adoption of this con- 4
The property or real estate belong (
to any military organization Of
g State of Louisiana which is used
the State National Guard or mill. 6