The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-10-04
ACT No ~,

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:
Article I.
cised by the State and by its subdivfs.
ions for public purposes only.
2. Tie taxing power shall never BE-
surrendered, suspended, given. commu'
ted or contracted away: but where par.
ishes or municipal corporations shan
grant exemptions from parish or NUM-
cipal taxes for q period not to exceed ten
years 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 occunled as
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withdrawn either as to enterprises es.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
ia ith 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 SUBJ
divisions of the state ON behalf "f s,'cn
subdivision, may defer for not more thah
three years the collection OF taxes IN TO-
calities subjected TO overflow OF ot'e'
public calamity.
Z The General Assembly shall have
mower to classify all property for taxa.
ZION. and to adopt different rules and
rates for different classes, but such rules
and rates shall! be equal and uniform on
ali subjects Of the same class throughout
the territorial limits of the authority
ievv,ng the tax. All such classifications
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 OF
fo,,r per cent: but the General Assembly
shall not exceed the rate OF two and one. !
half per cent except by q vote OF two.
thirds OF all the members elected to each
house thereof
1 The sources Of State and local rev.
enie shall be segregated and, except az
hereinafter snecified or as may be here.
after permitted by a vote Of two-fhirds
Of all the members elected to each House
Of the General Assembly. each taxing
authority shall be restricted In Taxation
TO 80 own sources Of revenue as herein
.. Until otherwise provided by a vote
If two-th;rds Of all the members elected
to each House Of the General Assembly, |
the following shall DO the sources Of
State revenue:
1st. The special taxes hereinafter pro.
viaed for.
cnd. All corporations. private persons
md unincorporated associations that OPP. |
crate any railroad falling under the juris..
fiction Of the Railroad Commission OF !
[ouisiana; street railroad; combined |
street railroad and electric light and |
,ower business; heating or refrigeration |
slant -(rot inclusive Of cold storage |
,Iant); te'enlione line: telegraph line, |
whether wireless or otherwise: express |
fne. dining car, sleeping car, oil cas, re-.
'rlgerating car. or cars for any other our. |
,ose operating upon railroads u his