The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-10-25
ACT No ~.

j
ple OF Louisiana an amendment to the
Constitution reorganizing and remodeling
the States system Of assessment and tax
alton.
Section !. Be It resolved by the Cen
eral Assembly Of the State Of Louisiana:
two thirds Of all the members elected
to each House concurring, That the fol-
lowing amendment to the Constitution Of
the State Of Louisiana be and the same
is hereby submitted to the qualified cleo
tors Of the State at the Congressional
election to be held on the first Tuesday
after the first Monday In the month of
November. in the year 1912, to-wit:
I. The taxing power shall be exer-
cised by the State and by its subdivis-
ions for public purposes only.
g. The taxing power shall never be
surrendered, suspended, given, ccsnmu
ted or contracted away. but where par
ishes or municipal corporations shall
grant exemptions from parish or NUM-
cipal taxes for period not to exceed ten
years from date Of completion to en-
courage the establishment Of industrial
enterprises, or a similar exemption to I'M
migrants Of the value added by them to
vacant property owned and occupied as a
homestead, such exemptions shall not be
withdrawn either as to enterprises es-
tahlished or substantially begun In good
faith, or to immigrants who have actu-
ally acquired and improved or in good
faith begun to improve their homesteads,
since the granting OF the exemption. The
| General Assembly on behalf Of the State,
and the governing authorities Of all sub
divisions of the state on behalf of such
three years the collection Of taxes In To-
calities subjected to overflow or other
public calamity.
8 The General Assembly shall have
power to classify all property for taxa
ton, and to adopt different rules and
rates for different classes, but such rules
and rates shall he equal and uniform or
all subjects of the same class throughout
the territorial limits Of the authority
levying the tax All such classIfcations
shall be based on the characteristics Of
the property itself or its use and never
| on persons or ownership.
| 4. Except In case OF foreign invasion
or domestic revolution, the General AS
sembly shall not have power to levy
any ad valorem property tax in excess o.
four per cent: but the General Assembl,
shall not exceed the rate of two and one
half per cent except by O vote Of two
thirds Of all the members elected to eacl
house thereof.
Article n.
1. The sources Of State and local rev
enue shall be segregated and, except a.
hereinafter specified or as may be here
after permitted by vote Of two-third
OF all the members elected to each Hous
of the General Assembly. each taxin,
authority shall be restricted In taxation
to It's own sources Of revenue as hereil
assigned.
Q. Until otherwise provided by vot
of two thirds Of all the members elected
to each House OF the General Assembly
the following shall be the sources o
State revenue:
lst. The special taxes hereinafter pro
vided for.
/ and. All corporations, private person
and unincorporatsd associations that op
crate any railroad falling under the juris
diction Of the Railroad Commission O
Louisiana; street railroad: combine
street railroad and electric light an
power business: heating or refrigeratio
plant mot inclusive Of cold storag
plant): telephone line; telegraph line
line, dining car, sleeping car, oil car re
frigerating car or cars for any other pur
pose operating upon railroads In thi