The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-09-20
ACT No II.

Have. pu No 3 BY Mr.. Roberts.
Joint resolution submitting to the peo-
nile of Louisiana an amendment 10 me
Constitution recognizing and remoaellrs
the States system of assessment anu 'aN
alton. A., ~,
Section I. Be 1t resolved by the Gen
eraI Assembly Of the State Of Louisiana;
two-thirds OF all the members elec!eu
to each House concurring, That the fol-
lowing amendment to the CONSTITUTION OF
the State of Louisiana be and the same
IL hereby submitted to the qualified cleo,
tore 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:
Tho tax,n e't bower !: shall be exer-
| cised by the State and by Its supdlVls-
ions for public purposes only:
2 The taxing power shall never be
surrendered, suspended, given, ccSnmu-
ted or contracted away; but where par
ishes or municipal corporations shaIi
grant exemptions from parish or NUM-
cinal taxes for a 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withdrawn either as to enterprises es,,
tahliSle0 OF SuDSldulldlly uIl III So"
faith, or to immigrants who have actu-
allv 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 or s ur
; subdivision, may defer for not more thar
, three years the collection OF taxes In 10
ralities subjected to overflow or othel
public calamity.
2, The General Assembly shall have
power to classify all property for taxa
ton. and to adopt different rules am
rates for different classes, but such rule
and rates shall be equal and uniform OIL
ali subjects OF the same class Throughout
the territorial limits of the authorit!
levving the tax. All such classification
shall be based on the characteristics o
the property itself or Its use and neVe
lon persons or ownership.
a. Except in case Of foreign invasion
or domestic revolution, the General AS
sembly shall not have power to lev
e any ad valorem property tax In excess Q
:, four per cent: but the General Assemol
e shall not exceed the rate of two and one
! half per cent except by vote of two
d thirds of all the members elected to eac
o house thereof. .,
n The sources Of State and local rev
Il enue shall be segregated and, except a
hereinafter Speclned. or as may De mere
G after permitted by vote Of two-third
l. of all the members elected to each Hous
n Of the General Assembly, each taxin
h authority shall be restricted in taxatio
l. to it's own sources of revenue as herei
d assigned.
N .. Until otherwise provided by vol
r of two-thirds Of all the members electe
N To each House Of the General Assembl
IN the following shall be the sources
State revenue:
Is lst. The special taxes hereinafter pr
IS vided for
ID end All corporations, private persol
n. and unincorporated associations that o.
le crate anv railroad falling under the juri
j. diction Of the Railroad Commission
Louisiana; street railroad; combin
ID street railroad and electric light al
IN power business: heating or refrigerati
ty plant (not inclusive OF cold storra
II plant); telephone line: telegraph lr
whether wireless or otherwise: EXPIRE
NJ line, dining car, sleeping car, oil car, r
e. frigerating car, or cars for any other pu
rs pose operating upon railroads In Il