Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-08-30

t1orse pin No. ! BY Mr.. Roberts.
Joint resolution submitting to the peo-
pie of Louisiana an amendment TO the
Constitution reorganizing and remodeiing
ire states system of assessment and tax
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 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 Congresslonal
after the first Monday In the month soi
Article I.
1. The taxing power shall be exer-
cised by the State and by Its subdivis-
ions for public purposes only.
Q The taxing power shall never DC
surrendered, suspended, given, commu-
ted or contracted away: but where par
ishes or municipal corporations sinai
grant exemptions from parish or NUM-
| cipal taxes for a period not to exceed ter
years from date OF completion 10 en-
courage the establishment OF inuustrla
enterprises, or similar exemption to I'M
migrants Of the value added by them &c
vacant property owned and occupied as 3
homestead, such exemptions SHAH not %
withdrawn either as 70 enterprises es-
tablished or substantially begun In gooc
! faith, or to immigrants who have actu.
ally acquired and improved or In gooe
/ faith begun to improve their homesteads
since the granting of the exemption. TIT
/ General Assembly on behalf OF the state
and the governing authorities of all sub.
divisions of the state on behalf OF sucE
subdivision, may defer for not more thar
| three years the collection of taxes In 10
calities subjected to overflow or othe
8. The General Assembly shall hav'
power to classify all property for taxa
ton, and to adopt different rules AM
rates for different classes, but such rule
and rates shall be equal and UNIFORM OF
all subjects Of the same class Throughout
the territorial limits OF the authorit,
levying the tax. All such classincation
shall be based on the characteristics o
the property itself or its use, and neve
on persons or ownership.
4. Except in case OF foreign invasion
or domestic revolution, the General AS
serbly shall not have power TO lev
any ad vaiorem property tax IN excess 2
/ four per cent: but the General Assembl.
shall not exceed the rate Of two and one
4 half per cent except by vote OF two
thirds Of all the members elected to eacl
house thereof.
1. The sources Of State and local rev
enue shall be segregated and, except a
! hereinafter specified, OF as may be here
after permitted BY vote of two-third
Of al the members elected 10 . ssfn i Hons
authority shall be restricted in taxatiol
to it's own sources of revenue as hereil
assigned.
q Until otherwise provided BY q vot
| OF tvo-fhirds OF all the members electe
to each House OF the General Assembly
the following shall be the sources o
1st The special taxes hereinafter pro
vided for.
End. An corporations. private person
and unincorporated associations that op
crate any railroad falling under the juris
diction OF the Railroad Commission o
| louisiana: street railroad: combine
| street railroad and electric light an
power business: heating or refrigeratio
plant (not inclusive Of cold storag
/ planf): telephone line; telegraph line
\ whether wireless or otherwise: expires
line. dining car, sleeping car. oil car re
lfrfgerating car, or cars for any other pur
pose operating upon railroads In thi