Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-09-06

nf the Senate.
VI '"e I. &C. THOMAS.
Speaker of the House of Represen-
Approved: August oath. 1917
Governor of the State Of Louisiana
Nrue wy ALVIN e. HEBERT.
Secretary of State
ACT NO ~.
House Bill No. O. BY Mr.. ROBERTS
Jeint resolution submitting to the peo-
pie of louisiana an amepoInent 20 ., ir9
Tenstitutien reorganizing and remodehns
the states system Of assessment ana TAX
A' section l. Be IL resolved by the Cen
eral Assembly Of the sta.e Of Lou elscted
:" och House concurring, That the fol-
iouins Amendment to the Constitution OF
the state Of louisiana be and the same
10 hereby submitted to the quali1ed eiec-
tors ~ the State at the Congressional
eiactien 10 be held on the first TUESDAY
after the first Monday IN the month OF
November. in the year lslz' to-wit'
tn. .ax,rc mower shall be exer-
4 cisea Nv the State and by Its suodivis-
4 ions fer public purposes only,
2. The taxing power snan never ,, vs
ted or Centralized away: but where par
fishes or municipal corporations snai
grant exemptions from parish or mum
cipal taxes fer period net 70 eHceeo ssi
| coura &c the establishment OF industria
| enternrises. or a similar exemption TO I'm
migrants Of the value added by them q
vacant property owned and occupied as
homestead. such exemptions shall not b
luithdrawn either as to enterprises YES
Ia hIished or substantially begun In goo
faith or to Immigrants who have actu
ally acquired and improved or IN soo'
faith begun to improve their homesteae
since the granting OF the exemption ~
General Assembly on behalf Of the state
and the governing authorities OF az sup
divisions OF the state on oenelI OF 81 81
suhdiyfsion. may defer for not more tina
three years the collection OF taxes IN 10
caIities subjected to overflow or otne
public calamity.
power to classify all property for taxa
| fian. and to adopt different rules an
, | "a tes for different classes, but such rule
and rates shall be equal ana eniIorM 2
the territorial limits Of the euthorit
: ievying the tax. All such classification
shall be based on the characteristics
the property itself or its USE ana he''
) Except in case Of foreign invasie
, or domestic revolution. the General Al
: sembiy shall not have power to lev
: any ad vslorem property tax N exces s,h
: shall not exceed the rate Of two ana On
half per cent except by a vote Of tw'
\ thirds OF all the members elected to ea'
$ house thereof ...,,,. n
= The sources of State and local re
enr1e shall be segregated and. except
Hereinafter specified, or as may be her
81 AZ, the members elected to each Hou
OF the General Assembly, each TAXI
authority shall be restricted in taxati'
to its own sources Of revenue as here
Until otherwise provided by vo
AZ tvo-thirds OF all the members elect
~ zach House Of the General Assemb
the following shall be the sources
ist The special taxes hereinafter pr
Vs., ,nS An corporations. private perso
> and unincorperated associations tnat 9
V Sictien Of the Railroad Commission
II c,,isiana: street railroad; combfn
"a street railroad and electric light a
= power business; , heating or c red stora
N pant); telephone line; telegraph IN
Al Thether wireless or otherwise: expr'
" line. diving car, sleeping car, OIL car,
g migrating car or cars lot any otnsr y
IN state: steamboat, motor boat, steamsn
n ferry. barge, and tug, or other wa
a. craft where operated for hire, canal
d trarTnortatien or Irrigauon, sho c, pipe u,
r and power business conducted In C
N junction with any street railroad can
in practically severed from the street y
reed business for purposes OF assessm
a. then ~nch severance shall be made
es the Tax Commission and sucn eiecl
a Tight and power business shall not %
n. source Of State revenue.
A. sid All banks, state and Nauoi
IL Including savings banks, trust banks
trust companies. and all private bank'
ed whether individuals or partnerships ;
on that the real estate Of all banks
ty bankers shall be locally assessed
II fsred. The assessments Of the !
estate Of banks and bankers shan
n eeualized annually by the Tax Comm
Is sion 10 the basis established ana IN We
RS in each locality where sucn real es'
q. ar. All insurance companies incl
"a ing bonding and surety companies,
an eirn or domestic. and all persons
e. partnerships engaged In insuring per.
az or property. save that all the real EST
persons or partnerships shall be loo
on assessed and taxed.
~ STR. Ali sugar refneries, nee N
IS cotton seed oil mills. cotton seed oil
m fneries and rehner1es OF petroleum
in its products. A sugar refinery Is ner
"a defined to be concern that buys ana
~ dnes raw sugar exclusively, or conc
=. that buvs and rennes more raw 81
- than the aggregate Of the sugar prodt
sn by Il from cane .srown and purchased
~, III 9Th. All mines OF sulphur, salt OF o.
&c minerals. all OIL or gas wells. all 81
~. auarries. sand. gravel and shell pits
~ 3. Only the operative property OF ,
~, ~ sources Of revenue shall be seEregate'
~ the state. The General Assembly
2 define. in a manner not inconsistent
=. anv provisions of this amendment.
III III the operative property OF eacn
~. source IS Real estate and the imprl
~ ments thereon forming part Of any
~ road terminal. depot or yard OF W
leu house or shop. acquired AFTER Jul
~ 1919. even though II may form par
ON the operative property Of any raiiI
yea shall not be considered source OF
:. revenue except by constitutional am
60 60; ment. unless such property nad
So prior t. said date. part OF a railroad
te1 n1iual. dspot, yard. warehouse er snol
SEQ 4 An other property subject 70 {
tne tion. except as herein specined, OF e1
ON a. NAV hereafter be directed by q
tne OF two-thirds Of all the members Gle
AIS 10 each house OF the General Assem-
rer shall be sources Of local taxation
" Article ~.
'ds: The General Assembly shall have p