The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-09-13
ACT No -.

House Bill No. 2. BY Mr. Roberts
Joint resolution submitting to the peo-
pie of Louisiana an amendment to the
Constitution recognizing and remodefine
the States system of assessment and tax
alton.
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 fol
lowing amendment to the Constitution o.
the State Of Louisiana be and the same
is hereby submitted to the qualified cleo
election to he held on the first Tuesday
after the first Monday in the month o.
November, in the year 1912, to-wit:
Article I.
I. The taxing power shall be exer.
cised by the State and by its subdiyis.
ions for public purposes only
2. The taxing power shall never b.
surrendered. suspended, given, cosnmu
ted or contracted away: but where par.
ishes or municipal corporations shall
grant exemptions from parish or mum
cipal taxes for period not to exceed ter
years from date Of completion to en-.
courage the establishment of industrla
enterprises, or similar exemption to i'm
migrants Of the value added by them t.
vacant property owned and occupied as {
homestead, such exemptions shall not bt
withdrawn either as to enterprises es
tablished or substantially begun in goot
faith, or to immigrants who have actu
ally acquired and improved or in goot
faith begun to improve their homesteads
since the granting Of the exemption. The
General Assembly on behalf Of the State
divisions. ofSthe state on behalf of such
subdivision, may defer for not more thar
three years the collection Of taxes In 10.
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
and rates shall be equal and uniform or
all subjects of the same class throughout
the territorial limits of the authority
levying the tax. All such classifications
shall be based on the characteristics OF
the property itself or its use, and never
on persons or ownership
q. 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 OF
four per cent: but the General Assembly
shall not exceed the rate of two and one
half per cent except by a vote of two
thirds of all the members elected to each
house thereof.
Article II.
l. The sources of State and local rev.
enue shall be segregated and, except as
hereinafter specified. or as may be here
after permitted by a vote of two-thirds
Of all the members elected to each House
of the General Assembly. each taxing
authority shall be restricted in taxation
to Its own sources of revenue as herein
assigned,
g. Until otherwise provided by vote
of two-thirds Of all the members elected
to each House Of the General Assembly
the following shall be the sources OF
State revenue:
1st. The special taxes hereinafter pro-
vided for.
End. All corporations, private persons
and unincorporated associations that op-
crate any railroad falling under the iuris-
diction Of the Railroad Commission OF
louisiana street railroad; combined
street railroad and electric light and
power business; heating or refrigeration
plant mot inclusive OF cold storage
plant; telephone line; telegraph line,
whether wireless or otherwise: express
line, dining car, sleeping car, oil car, re-
frigerating car or cars for any other Dur
pose operating upon railroads In this