The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1912-10-11
ACT Mo II.


House Bill No. 2. BY Mr.. Roberts,
Joint resolution submitting to the peo-
pie OF Louisiana an amendment to the
Constitution recognizing and remodeltng
the States system of assessment and tax
alton.
eral Assembly Of the State Of Louisiana
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:
Article I.
I. The taxing power shalt be eXer
cised by the State and by its subdiyis-
ions for public purposes only.
2. The taxing power shall never be
surrendered, suspended, given. cc.nmu-
ted or contracted away: but where par
ishes or municipal corporations shall
grant exemntions l.ou parish or mani
cipal taxes for period not TO exceed ten
tyeAfs from date of completion to en-
courage the establishment OF Industrial
enterprises, or similar exemption to i'm
migrants Of the value added by them to
vacant property owned and occupied as n
homestead, such exemptions shall! not be
withdrawn either as to enterprises es-
tablished or substantially begun in good
| faith, or to immigrants who have actu-
ally acquired and improved or in good
| faith begun to improve theE 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
subdivision, may defer for not more than
three years the collection Of taxes In To-
calities subjected to overflow or other
public calamity.
3. 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 on
all subjects Of the same class throughout
the territorial limits OF the authority
Ileyying the tax. All such classified tons
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 oil
four per cent: but Che General Assembly
shall not exceed the rate Of two and one
half per cent except by vote OF two.
thirds of all the members elected to eact
house thereof.
Article ~.
I. The sources OF State and local rev.
hereinafter specified, or az may he here
after permitted by vote Of two-third,
Iof all the members elected to each House
LOT the General Assembly, each taSinl
lauthority shall be restricted In taxation
to its own sources Of revenue as herei,
assigned
g. Until otherwise provided by yot'
of two-thirds Of all the members elected
to each House Of the General Assembly
the following shall be the sources o
State revenue:
1st. The special taxes hereinafter pro
vided for.
End. All corporations, private person
and unincorporated associations that op
crate any railroad falling under the turis
diction OF the Railroad Commission O
Louisiana; street railroad: combines
street railroad and electric light AM
, power business; heating or refrigeration
plant (not Inclusive OF cold storag
: planO; telephone line; telegraph line
whether wireless or otherwise: expires
lime, dining car sleeping car, OIL car. re
: frigerating car, or cars for any other pur
pose operating upon railroads In thl