davidaulloa/AmericanStories huggingface dataset:
The herald., 1912-10-17
ACT NO. 8.

Senate Bill No. 6. BY Mr.. Barrow.
Joint resolution submitting to the
people of Louisiana an amendment to
the Constitution providing for refer
endum to the people of each parish
TO determine whether cities and in
corporated towns and villages or any
one or more of them shall be free from
taxes and licenses levied by parochial
authorities for parochial purposes, sub
ject to the obligation to make certain
contributions to the parishes.
Section l. Be it resolved by the
General Assembly of the State of Lou
isiana, two-thirds of all the members
elected to each house concurring, That
the following amendment to the Con-
stitution of the State of Louisiana be
and the same is hereby submitted to
the qualified electors of the State at
the congressional election to be held
on the first Tuesday after the first
Monday in the month of November OF
the year 1912, to-wit:
Every parish through its Police Jury
shall have the right to submit and,
upon the petition of one-fourth OF the
to the qualified electors of said parish,
at an election to be called and held
for that purpose after thirty days pub
lished notice. the question of whether
or not all or any one or more of the
cities, incorporated towns and villages
within the limits of the parishes Gun
less already eXempD shall be free and
exempt from all taxes and licenses lew
chial purposes, provided that when
ever such exemption is granted, each
city, incorporated town and village so
exempted shall contribute to the paro-
chial authorities it's fair proportion OF
all parochial burdens, debts and ex-
penses common to both. Such proper
ton to be adjusted between the Po-
lice Jury and the municipal authori-
ties. and in case Of disagreement such
apportionment to be made by the State
Tax Commission.
Section 2. Be it further resolved,
etc. That there shall be printed on
the ballots to be used at the said cleo
ton the words For the amendment to
the Constitution establishing a refer
endum to the people of each parish to
determine whether or not cities and
incorporated towns and villages shall
be released from parochial taxation
of contributing to parish expenses,
and the words Against the amend
ment to the Constitution establishing a
referendum to the people of each par
ish to determine whether or not cities
and incorporated towns and villages
shall be released from parochial taxa
ton and licenses, subject to the con-
dition of contributing to parish ex-
penses." and each elector shall indi-
cate on his ballot, as provided by the
general election laws of the State,
whether he votes for or against the
'''N ~ THOMAS C. BARRETT.
Lieutenant Governor and President
L. e. THOMAS,
Speaker of the House Of Representa-
tives.
Approved: August gath. 1912.
l.. Z. HALL.
Governor of the State Of Louisiana.
A true copy:
ALVIN E. HEBERT.
Secretary of State.
The herald., 1912-10-17
INSTITUTIONAL
| Amendments
|g1RA SESSION 1912.
ACT. no. 4.

oil, No, 2. BY Mr.. Voegtle.
pss rasolution submitting TO the
kJoll1 me state Of Louisiana an
bpe VI Ut to the Constitution author
tsDaisbes and selI-Ld&lnS munich
Is 20 exempt new Industrial en-
Bues and also improved value, in
pflses structures added to unim-
pe lands by immigrants into the
Dro occupy said lands as home
~ som local taxation Tor d period
ayceed ten. ilyJ years.
,on /. Be II resolved by the
al Assembly o. the state Oh Lou
two-thirds Oh al tie meiIi lI.
20 each house cOncurrlnS, That
(teea,ing amendment to the Con-
VIZ ~ The state OF Louisiana be
ruon same is hereby submitted to
m,;sed electors Of the State at
es1rassionaI election to be held
6rst Tuesday after the first
W. in the month OF November of
ear 1912. to-Wlt:
sv parish and self-taXlnS mu-
e,siity shall have the rlShl 10 eA-
Aaw industrial enterprises and
- improved value added To un-
49, lands, including ali structures
nv immigrants into the State
~crny said lands as homeSteads,
yccai taxes for q period not TO eX-
I1O1 years by the vote of two
number of all its taxpayers,
are qualified electors, including
..nt women taxpayers, holding at
two thirds of the property subject
80 taxation within the taxing To-
Y. 20 At a special election called for
,rrnose, at which special election
bers of partnerships, associations
sSirs OF estates, otherwise qualified,
n Ne entitled to vote their respect
- rata of the assessed valuation
"a partnerships, associations OF
Each enterprise so exempted
: he situated within the limits OF
.,smpting authority and be estab-
"A after the exemption is granted.
Scion 2. Be it further resolved,
THAT there shall be printed on
h.ilots to be used at said election
cords. For the constitutional
Lament authorizing parishes and
Sssxing municipalities to exempt
srdustrial enterprises and also i'm
"A value, inclusive of structures,
IA TO unimproved lands by immi-
~ into the State who occupy said
- as homesteads, from local taxes
period not to exceed ten (lOl
sS and Against the constitutional
lament authorizing parishes and
',sxing municipalities to exempt
Industrial enterprises, and also
roTsd value, including structures,
a TO unimproved lands by immi-
rs into the State who occupy said
n as homesteads from local taxes
a period not to exceed ten (10)
10 and each elector shall indicate
fis ballot as provided by the gen.
election laws of the State whether
mites for or against the said amend
THOMAS c. BARRETT,
kstenant Governor and President
| Il the Senate.
L. z. THOMAS,
ksker Of the House of Representa-
ives.
royed: August oath, 1912.
L. z. HALL.
1mGnor OF the State of Louisiana. !
rse copy:
Lynn Z. HEBERT.
eecretary of State.
The herald., 1912-10-17
Approved: August oath, 1912.
l.. +. HALL.
Governor of the State of Louisiana.
A true copy:
ALVIN +. HEBERT,
Secretary of State
ACT NO. s.

Senate Bill No. 5. BY Mr.. We'll
Joint resolution proposing an amend
ment 10 the Constitution of the State OF
louisiana, relative to authorizing par
lSnes ana municipalities by a referen-
dum TO their respective qualified elect
not 10 exceed SZ,OU000 to be deducted
from the value OF dwellings exclusively
occupied by bona tide owners for resi-
pehtlaI purposes only, and to withdraw
such exemption by similar refsren-
dunn.
Section l. Be it resolved by the
General Assembly of the State OF Lou
lSlana, tWo-thirds of the members elect
ed 10 each house concurrlng, That the
following amendment 10 the Constitu-
ton OF 1898 be submitted to the quail
ned electors of the State for their
adoption or rejection at the congress
slonal election TO be held on the first
tuesday after the first Monday in the
month Of November, 1912, as follows:
Ihat every parish or municipality,
through its Police Jury or governing
authority shall have the right to, anu
upon the petition OF one-fourth of the
quallhed electors residing within its
jurisdiction shall. submit to the quail
lried electors in said parish or munich
patty, at an election to be called and
held for that purpose, after thirty days
published notice, the question as &c
whether or not there shall be exempt
ed from taxation an amount not to
exceed 100000 to be deducted from
the value of all buildings exclusively
occupied by bona tide owners for resi-
DENTAL purposes only; provided that
any exemption may be Withdrawn il
the same manner in which il may be
granted
No such exemption, voted by a par
ish, shall operate to grant any tax
payer owning and occupying a home
within municipality the right to de-
duct the exempted amount from the
Improvement value of his property in
respect to municipal taxation.
Section 2 Be il further resolved,
That there shall be printed on the bal
lots to be used at the said election the
words: For the proposed amendment
authorizing exemption of homes from
taxation" and the words: Against
the proposed amindment authorizing
exemption of homes from taxation
and each elector shall indicate as pro-
vided in the general election laws OF
the State whether he votes for OF
against the proposed amendment.
THOMAS q. BARRETT,
Lieutenant Governor and President
of the Senate.
l.. E. THOMAS,
Speaker of the House of Representa-
tives.
Approved: August cath, 1912.
l.. h. HALL,
Governor of the State of Louisiana.
true copy:
ALVIN h. HEBERT,
Secretary of State.
The herald., 1912-10-17
ACT. NO. 6.

NJ Bill No. 3. BY Mr.. Burke.
Int resolution submitting to the
sh Of Louisiana an amendment to
constitution exempting from tax
y for twenty 600 years corpora
y organized to lend money on mort
y on country property at not more
six 90 per cent interest, net to
borrower, with power to negotiate
u and securities of local taxing
nets
rtion /. Be 1t resolved by the
nal Assembly of the State of Lou
~ two-thirds of all the members
aed TO each house concurring, That
iollowing amendment to the Con-
huon Of the State of Louisiana be
he same is hereby submitted to
Qualihed electors of the State at
ungressional election to be held
~ first Tuesday after the first Mon
lsl2. to-wit:
b. capital, surplus and personal
" Of every corporation hereafter
n1ized in this State for the sole
Dne Of lending money on mort
b on country property situated in
niana at a rate of interest not to
~ six (6) per cent net to the
mwer, with power to negotiate and
fe bonds and securities issued by
various parishes and local districts
municipalities of the State of Lou
II shall be exempt from taxation
twenty (20) years from the date
The organization of each OF said
Anies, provided that each of said
hpsnies shall have a full paid cash
i1l stock of not less than $780,
W. and provided further that in
any such corporation shall on
ioan charge the borrower more
six per cent interest, whether
way Of commission, discount, or
nrvise. ii shall forfeit the entire
option herein granted, and be sub
o taxation from the time 1t makes
loan. and any such corporation
ling or negotiating any securities
than those hereinbefore mention
AL incur like forfeiture.
such corporation shall have
10 receive any money on de-
or to do a banking business of
sort but all such corporations
be under the control and super
Of the State Bank Examiner.
duty 1t shall be to report to the
ney General and the State Tax
ission any violation Of the con-
OF this exemption.
hon .. Be 1t further resolved,
That there shall be printed in
Allots to be used at said election
sords For the amendment to the
tuition exempting from taxation
enty GOD years corporations or
% Tor the sole purpose of lend
oney on country real estate Sit
IN Louisiana at not more than
per cent to the borrower, with
10 negotiate and handle local
les. and the words Against
endment to the Constitution eX-
from taxation for twenty (20)
eorporations organized for the
fpose OF lending money on coun-
estate situated In Louisiana at
re than six co per cent net
borrower. with power to ne
and handle local securities
Nh elector shall indicate on his
IS provided by the general cleo
rs OF the State whether he votes
against the said amendment.
THOMAS G. BARRETT.
amt Governor and President
The Senate.
L. E. THOMAS,
OF the House Of Representa-
ped: August gath. 1912.
l. u. HALL,
= copy:
I'm E. HEBERT.
ezetary Of State.
The herald., 1912-10-17
ACT NO. Z.

" Bill No. 4. Rv Mr. Favrot
resolution proposing an amend
~ the Constitution Of the State
mama relative to the exemption
y >~ton OF money in hand or on
l. Be ii resolved by the
Assembly of the State Of Lou
y tvo-thirds of all the members
70 each house concurring. That
ns amendment to the Con-
OF the State be submitted TO
sSheo electors of the State for
option or rejection at the con-
election to be held on the
essday after the first Monday
NINTH OF November, 1912, as
shall be exempt from taxation
~ In hand or on deposit.
Z Be IL further resolved,
|Ss.et the official ballot to be used
Siecuon shall have printed
! ~ 10 the Constitution of the
n ~. louisiana exempting from
money in hand or on de-
~ tne words Against the
II a smendment to the Constitu-
- otate or Louisiana exempt
! aGxation all money in hand
- And each elector shall
provided by the general
~ OF the State. whether he
1Ssot VI against the proposed
80, THOMAS c. BARRETT.
~ governor and President
Il E. THOMAS,
ne House of Representa-
The herald., 1912-10-17
ACT NO. 10.

Senate Bill No. z. BY Mr.. Shaffer
Joint resolution submitting to the
people of the State of Louisiana, at
the congressional election to be held
in Nov ember. 1912, an amendment to
the Constitution of the State exempt
ing from taxation for ten (1O) years
from the date of completion the capital
stock. franchises. and certain property
of all corporations constructing, own
ing and operating within the state
combined system of irrigation, naviga-
fresh water streams and water sheds.
provided that each system De COM
pleted and in operation within nve l5)
years from January 1st. 1913, and pro-
vided further that not less than nve
million dollars shall have been ex-
pended in the construction or each sys-
tenn.
large areas comprising millions of acres
of land that can be reclaimed ana
brought into cultivation by irrigation,
whereby large additions will be made
to the population and, the assessed
value of the State; and, =,
Whereas. canals can be constructed
so as to provide irrigation, navigation
and power. and It Is the states DUTY
to encourage and promote the organ
ization of such concerns:
Section 1. Be it resolved by the Gen
eral Assembly OF the state OF Loulsl-
elected to each house concurring. That
the following amendment to the Con-
stitution be submitted to the qualified
electors of the State for their adop.
ton or rejection at the congressional
election to be held on the first Tues
day after the first Monday in the
month of November, 1912, as follows:
There shall be exempt from taxa
ton for ten Qo) years from the date
OF completion. the capital stock, fran
chises and property of all corporations
constructing, owning and operating
within the State combined system
of irrigation, navigation and hydro
electric power, using fresh water of
Louisiana streams, and watersheds,
provided that each system shall be
completed and in operation within 1--WE
(5) years from January LIST, 1913, and
provided further that not less than fve
million dollars shall have been ex-
pended in the construction of each sys-
tenn. No real or corporal property
shall be covered by this exemption ex-
cept that which is necessarily connect
ed with and appurtenant to each canal
system and forming part thereof nor
shall this exemption exteud to the as
sessed value that such real estate had
at the time II may be acquired by the
company; provided that the right of
the State to regulate the diversion OF
its public waters from their natural
beds shall not be waived by this
Section 2. Be It further resolved
etc., That the official ballot to be used
at said election shall have printed
The herald., 1912-10-17

acquired after July l, 1912, even though
it may form part of the operative
property of any railroad, shall not be
considered a source OF state revenue
except by constitutional amendment,
unless such property had been, prior
to said date. part of a railroad termi-
nal, depot, yard. warehouse or shop.
4. All other property subject to tax
alton, except as herein specified, or
except as may hereafter be directed
by vote of two-thirds of all the MEM
bers elected to each house Of the Gen
eral Assembly. shall be sources of local
taxation.
The herald., 1912-10-17

shall any such local license exceed one
tenth of one per cent of the gross re
ceiptS of the licensee, provided that
no license shall be less than $500, nor
shall the licenses provided for in this
section be levied unless the general
property tax OF each taxing locality,
when exercised to sixty per cent of its
limit. shall not be sufficient 10 pay the
expenses of its government. " hem
ever municipal license equals the Ii
cense levied by the parish, only the
municipal license shall be due and col
leCtible.
The herald., 1912-10-17
Article VII.

l. Every municipality shall have the
right to provide, at its discretion, by
ordinance OF its governing authority,
the officer or officers, who shall collect
its taxes. and to fix the compensation
to be paid such officer, or officers, and
the mode of their election or appoint
ment; and every Parish shall elect by
vote of its qualified electors the Of
hcer or officers, to assess its property
for taxation. the compensation of such
officer or officers to be fixed by the
Police Jury not less than ten months
before the election. and not subject to
change during the elected officers in
cumbency. This power shall not be
exercised in the Parishes, nor in the
Parish of Orleans as to assessors, I'M
til the terms of office of the present
incumbents expire. After January /,
1914. and until the expiration of the
terms of said officers. all local assess
ments shall be made by the assessors
of each Parish and the assessors of
New Orleans at the present rate OF
compensation. All local taxes and Ii
censes except those levied by munich
palities, shall be collected by the Sher-
iff of each Parish, except the Parish
of Orleans. at the present rate of COM
pensation unless such compensation
shall be changed by the General AS
sembly. After January I, 1914, Par
ish Assessors shall be compensated by
the Parishes and the Assessors of the
Parish of Orleans by the City of New
amendment submitted to the people at
the same time this amendment is sub
mitted providing a way to relieve mu-
nicipaliti from general parish taxes.
subject to an obligation to contribute
to certain funds. is adopted, then each
municipality so relieved from such tax
alton. shall have the right by its gov
erning authority, to provide for the ap-
pointment or election of its own as
SCISSOR or assessors and to fix their
compensation.
The herald., 1912-10-17
Article ".


power to levy license taxes only on
persons, partnerships. associations and
corporations engaged In business or
occupations that fall strictly under the
domain of the police power, and for
that purpose to classify all such bust
nesses and occupations, and to grad
uate the tax within each class.
2. Local subdivisions Of the State
levy licenses on businesses and occu-
pations falling strictly within the do
main of the police power as provided
in the foregoing section for the state,
save that such local licenses as may be
levied on traffic in malt, vinous and
alcoholic liquors shall not be less than
those levied by the State nor less than
those now or hereafter to be prescribed
by the General Assembly as minimum
local licenses.
8. Such local subdivisions, as each
may determine for itself, shall also
have the right to levy license taxes,
classified and graduated with due re-
spect to equality and uniformity with.
occupations not covered by Section 2
Cf this article: save and except licenses
On corporations, persons, firms and as
sociations whose property or business
is airong the sources OF revenue re-
served &c the State. and save and ca
cept licenses on individuals engaged in
trades. occupations and calli1ss involv-
ing the personal labor or skill of the
person to be taxed. and not falling
within the domain of the police power;
sociations. partnerships or individuals
engaged IN manufacturing or indus
trial pursuits whose capital stock. oi'
capital in business, Is less than five
in the domain Of the police power; and
save and except persons. firms and cor
porations engaged in agricultural or
horticultural pursuits. In no event
The herald., 1912-10-17
Article VIII.

1. In order to reimburse parishes
and municipalities now free from par
ish taxes for loss OF revenue caused by
the withdrawal of the sources of state
revenue from parish and municipal
taxation, there is hereby granted to
each parish and to each such municipal
corporation the right to levy an addi-
tional tax OF six mills on unsegragated
property.
2. In order to similarly reimburse
municipalities not now free from par
ish taxes each parish shall levy an
1914. the six mill tax aforesaid. or so
much thereof as may be necessary,
and out of the proceeds of this tax
each parish shall. under the supervi-
sion of the Tax Commission, compen-
safe each such municipality within its
limits for loss of revenue caused by
such withdrawal. Such compensation
to be made on the basis provided in
the following sentence for compensa-
ton by the state to parishes. IL the
proceeds of such tax remaining to each
parish. added to the proceeds of the
levy of the one per cent tax now per-
mftted TO be levied. after making the
compensation aforesaid, shall not be
sufficient to repay to said parish the
sum ii would have received by the
levy OF its present one per cent ali
mony tax on the basis OF the assess
ment rolls of 1911, plus an increase
of five per cent on the amount of said
tax. then the state shall compensate
edcn parish the amount OF Sucn 0en-
cheney as fixed and reported by the
Tax Commission.
3. Any municipality now free, or
hereafter made free, from parish tax
alton which is not reimbursed by the
levy of the additional six mill tax the
power to levy which is hereby granted
to it. shall be compensated by the Cen
eral Assembly on the basis above pro-
vided for compensation by the State to
the parishes, the amount OF said COM
pensation TO be fixed by the Tax Com
mission.
4. The obligation to make the COM
pensations herein provided for shall be
mandatory on the General Assembly,
but no such compensations shall be
made after the year 1921.
5. After the year 1921, no parish
shall levy any part of such six mills
within the limit, OF any incorporated
municipality and said municipalities
shall be entitled to levy and collect
such six mill tax for their own ac-
count
s. The claims of each parish and
municipality for compensation shall be
presented to the Tax Commission
which shall examine such claims and
report the facts and its conclusions &c
the General Assembly on or before the
first day of each regular session.
Z. In reimbursement for the state
sources of revenue herein withdraw
| from her assessed values. and for the
| joint benefit of her alimony and hel
| existing one per cent debt tax, the
| city of New Orleans. after January
| 1st. 1914. is hereby granted the right
to levy annually and shall levy annu
ally as long as said one per cent deb
The herald., 1912-10-17
Article Y.

!. All State taxes and licenses ex-
cept as hereinafter provided shall be
collected by the State Treasurer The
General Assembly shall, provide such
additional clerical force in the Treas
urer's office as may be necessary to
enable him to perform the duties here
in prescribed.
2. The General Assembly shall have
the power to provide for special Reve-
nue. Agents, not to exceed three in
number. to assist the Treasurer in col
lecting all licenses, and taxes, and to
assist the Tax Commission in gather
ing information for levying assess
ments., and shall fix the compensation
and duties OF such agents