The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-10-11
ACT No IL.

y
House Pill No. >. BY Mr. Roberts
Joint resolution submitting to the peo'
nile of Louisiana an amendment to the
Constitution recognizing and remodelins
the States system of assessment and tax
Section /. BE it resolved by The. Gen
eral Assembly Of the State OF Louisiana
two-thirds of all the members elected
TO each House cOncurring. That the iol-
lowing amendment to the Constitution o.
the State of Louisiana be and the same
;s hereby submitted to the qualified cleo
tors of the State at the Congressional
election to be held on the first Tuesda!
after the first Monday in the month OF
Vovemher, in the year 1912, to-wit:
Article {.
l. The taxing power shall be eSer-
cised by the State and by Its subdlVls-
ions for public purposes only ;, o,,o, =,
g The taxing power shall never DC
surrendered. suspended. given, commu'
tod or contracted away: but where par.
ishes or municipal corporations shall
grant exemptions from parish or NUM-
cinal taxes for Il period not to exceed ter
Years from date of completion to Ell
courage the establishment OF industrial
enterprises. or similar exemption 10 I'LL
migrants of the value added by them u
vacant property owned and occupied as
homestead. such exemptions shali not W
Withdrawn either as to enterprises es,
tahlished or substantially begun in gooo
faith. or to immigrants who have actu-
ally acquired and improved or in sooo
faith begun to improve their homesteads
since the granting of the exemption. Inc
General Assembly on behalf OF the state
and the governing authorities OF all SUD
divisions Of the State on behalf or sIcl
subdivision, may defer for not more than
three years the collection OF taxes IN ~,
caities subjected 70 o'elip" VI ''"''
public calamity. 49,, ,,o,,,
p" The General Assembly shall have
,orer to classify all property for taxa,
lion. and to adopt different rules aho
70 tes for different classes, but such ruies
and rates shall be equal and uniform on
ali subjects of the same class throushotu'
the territorial limits OF the authorlts
Iavv,nr the tax. All such classificatlons
lN vf,"h he based on the characteristics OF
. &C. nrnnertv itself or its use, and neve'
on' persons or ownership.
VI, T,ycent in case Of foreign invasion
az domestic revolution, the General AS
eon,b,v shall not have power to levy
onv al yalorem property tax IN excess OF
fnur rer cent: but the General Assembly
shall not exceed the rate OF two ana one
half per cent except by Fotc OF wv.
birds of all the members elected to eacf
house thereof. q,
''o' Article H.
The sources of State and local rev.
e,ie shall be segregated and. except as
hereinafter specified, or as may be mere
aftar permitted by a vote OF two-fhirds
of all the members elected to each House
Of the General Assembly. each taxing
authority shall be restricted In taXatlo1
to it's own sources of revenue as herein
assigned. ,;,,, J., got.
q, ,wo-thirds of all the members elected
70 each House of the General Assembly
the following shall be the sources OF
rs Is. The special taxes hereinafter pro-
1nd, All corporations. private persons
and unincorrorated associations that OPP
crate any railroad falling under the iuris.
d;ct;on of the Railroad Commission OF
T ,ouisiapa: street railroad: combined
.treet railroad and electric light and
mower business; heating or refrigeration
plant mot inclusive of cold storage
plant): telephone line. telegraph line
whether wireless or otherwise: expre~'
line. dining car sleeping car. oil car. r.
frieerating car. or cars for any other r.
nose operating upon railroads In t.