The Rice belt journal., 1912-10-04

eSi NO ~,
uouse PM No 2 Rv Mr.. Roberts
Ioirt resolution submitting to the peo-
rle of Louisiana IN amendment tn the
CONSTITUTION renrgarizipg and remHdelinC
the States system Of assessment and tax
alton.
Section !. Be It resolved by the Cen
eraI Assembly Of the State Of Louisiana
two-thirds Of all the members elected
to each. House concurring, That the fol
lowing amendment t. the Constitution Of
the state Of Louisiana he and the same
is hereby submitted to the qualified e'ec-
tors Of the State at the Congressional
election to be held m the first Tuesday
after the first Monday in the month Of
November, in the year 1912, to-wit:
Article |.
1. The taxing, power shell be ever
cised by the State and by its subdivis-
ions for public purposes only.
2. The taxing power shall never be
surrendered, suspended, given, co.nmu-
ted or contracted away; but where par
ishes or municipal corporations shall
grant exemntions from parish or NUM-
cipal taxes for period not 10 exceed ten
wears from dete ct 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 end occunied as a
homestead, such exemptions shall not he
withdrawn either as to enterprises es-
tahIished or substantially begun in good
fafth. or to immigrants who have actu-
allV ACQUIRED and improved or in good
faith begun to improve their homeSteaas, c,
since the granting OF the exemption. The
General Assembly on behalf Of the State,
and the governing authorities OF all sub
divisions of the Stata on behalf nf su"h
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
mower to classify all nroDerty for taxa
ton, and to adopt different rules and
rates for different classes, hut such rules
and rates shall he equal and uniform on
oil subjects of the same class throughout
the territorial limits of the authority
levving the tax All such classifra tions
shall he based on the characteristics OF
the property itself or It's use, and never
on persons or ownership
t. Except In case of foreign invasion
or domestic revolution. the General As
semblv shaIl not have power to levy
any aa paloren1 property tax In excess ot
four per cent hut the General Assembly
shall not exceed the rate Of two and one
t.half per cent excent by a vote of two
birds Of all the members elected to each
house thereof.
Article n.
]. The sources of state and local rev.
enue shah he segregated and, EXCEPT as
| hereinafter srecifed. or as may be here.
after permitted ny a vote of two-thirds
of al the members elected TO each House
of the General Assembly, each taxing
authority shall he restricted in taxation
n its own sources of revenue as herein
| assigned.
Q. Until otherwise provided by a vote
! of two-trf~Hs Of all the members elected
to each House Of the General Assembly
the following shall he the sources OF
| state revenue:
1st The special taxes hereinafter pro-
vided for.
2nd. Al cornorations, private person,
| and urincorrorated associations that %,
crate any railroad falling under the juris
diction Of the Railroad Commission O
| Louisiana: street rauroad; combined
street railroad and electric light anc
power business: heating or refrigeration
riant mot inclusive Of cold storag.
planN: ta'erhone line; telegraph line
whether wireless or otherwise: express
Hre. dining car. sleeping car, oil car re-
frigeratins car or cars for any other pur
pose operating upon railroads in tht,