Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-09-27
ACT No ~.

House mi No. 2. BY Mr. Roberts.
Joint resolution submitting TO the peo-
pie of Louisiana an amendment to the
Constitution recognizing and remodeling
the States system Of assessment and tax
alton.
Section I. 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 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 subdfvts-
ions for public purposes only.
2. The taxing power shall never be
surrendered. suspended, given, commu-
ted or contracted away; but where par
ishes or municipal corporations shall
grant exemptions from parish or NUM-
cipal taxes for a period not to exceed ten
courage the establishment of industrial
enterprises. or a similar exemption to i'm
migrants of the value added by them to
vacant property owned and occupied 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withdrawn either as to enterprises es-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
since the granting of the exemption. The
General Assembly on behalf Of the State.
and the governing authorities OF all SUD-
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 be equal and uniform on
all subjects of the same class throughout
the territorial limits Of the authority
levying the tax. All such classihcations
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
four per cent; but the 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 each
house thereof.
/. 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
@ Until otherwise provided by a 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 juris-
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 lire.
whether wireless or otherwise: express
line, dining car, sleeping car. OIL car re-
frigerating car. or cars for any other pur-
pose operating upon railroads In this