Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-09-13


the State. whether ne votes for or
against the proposed amendment
THOMAS c. BARRET.
Lieutenant Governor and President
u '"e L. f. THOMAS.
Speaker of the House Of Represen-
Approved: August s4th, ls1 IAN.
Governor of the State of Louisiana
Arue guy ALVIN z. HEBERT.
Secretary of State
ACT No ~.
tzo,sa ain No 2 By Mr.. Roberts
Io,rt resolution submitting to the peo-
ple OF Louisiana an amendment TO the
Constitution recognizing and renodenng
the States system Of assessment ana TAX
section I. Be 1t resolved by the Cen
eraI Assembly of the State OF Louisiana:
two-thirds of all the members electeu
to each House concurring, IhaL tne iol
lowing amendment to the Constitution OF
the State OF Louisiana be and the same
IL hereby submitted to the qualified e'ec-
| tors OF the State at the Congressional
election to be held on the . hrst nnesua ~
! November in the year 1912, to-wtt:
Article !.
l. The taxing power shall be exer-
cised by the State and by It's suodivis-
ions for public purposes only.
The 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 a period not 10 exceed ten
| wears from date of completion TO en-
| courage the establishment of Industrial
| ENTERPRISES or a similar exemption to I'M
| MIGRANTS cf the value added by them 10
vacant property owned and occupied as a
homestead, such exemptions shall not De
| Ia 1or n anfarnTl2oG
tablished or substantially begun In GOOD
faith. or to immigrants who have actu.
alIv ACQUIRED and improved or In gooo
faith begun to improve tnelr nonles'e1 me-
General Assembly on behalf OF the STATE,
and the governing authorities OF All SUD-
divisions of the state on behalf OF sucn
subdivision, may defer Tor not more tnan
three years the collection Of taxes In To-
calities subjected to overflow or otnei
| public calamity.
3. The General Assembly snan nav
power TO classify all property for taxa,
tion. and to adopt different rules anc
, rates for different classes, but such rule'
and rates shall be equal and uniform OF
: the Territorial limits OF the authority
: ievvin0 the tax All such classification
: shall be based on the characteristics o
: the property itself or It's use' ana neVe
; on persons or ownership.
! 4 Except in case Of foreign invasion
, or domestic revolution, the General AS
: sembly shall not have power to lev!
: any ad valorem property tax In excess Q
FOUR ner cent: but the General Assembl.
: shall not exceed the rate OF two ana one
: half per cent except by vote OF two
! thirds OF all the members elected to eac
5 house thereof .
: 1. The sources of State and local rev
enue shall be segregated and, except a
hereinafter SPECIFIED, or as may De mere
after permitted by vote Of two third
Of All the members elected to each Hous
of the General Assembly, each taxin
authority shall be restricted In taxauo
to its own sources OF revenue as herei
Until otherwise provided by a vot
| ~ two-thirds of all the members electe
to each House Of the General Assemoi!
the following shall De the sources
LIST. The special taxes hereinafter Pre-
vided for.
and uninccrporated associations that or
crate any railroad falling under the juri;
e diction Of the Railroad Commission
= louisiana; street railroaa' c1IpDin me
o power business; heating or refrigeratic
g plant (not inclusive Of cold storaf
n piarit); telephone line; Telegraph lin
y line. dining car, sleeping car. oil car, n
g frieerating car or cars for any other pu
l. nose operating upon railroads In tn
n State: steamboat, motor boat. steamshi
l. craft where operated for hire, canal 4
ID tran-portation or irrigation, and pipe VI
m for oil or gas. When the electric ng
r and power business conducted IN co,
N junction with any street railroad can
IN practically severed from the street RAJ
road business for purposes OF assessrne
Il then such severance snail De mace
Is the Tax Commission and sucn eie Ss
I'd light and power business snail not DC
n. source Of State revenue. 49,,
lie srd All banks, State and Nation'
l. including savings banks, trust banks a.
trust companies, and all private banker
"a whether individuals or partnerships, sa
IN that the real estate OF all banks a.
~ bankers shall be locally assessed 2,
f. taxed. The assessments OF tne
estate OF banks and bankers snal
n eouaIized annually by the Tax Commi
8 sion TO the basis established and IN Vog
rs in each locality where such real ests
az is located.
I'd ing bonding and surety companies, &c
IN eign or domestic, and all persons a
@ PARTNERSHIPS engaged in insuring perso
ny or property. save that AZ .ns resI es -,
uersons or partnerships shall be loca
on assessed and taxed.
81 5th All sugar refnertes, rice MI
IS cotton seed oil mills. cotton seed oil
n. nneries and refneries Of petroleum
in its products. sugar rennery - neIe
A. defined to be concern that buys ana
" fines raw sugar exclusively, or a conce
n
81 than the aggregate Of the sugar produc
in by 1t from cane grown and purchased
m II.
er sth. An mines OF sulphur. salt or OF
~ minerals all oil OF gas wells. all SIC
n ouarries. sand, gravel and shell pits
81 g. Only the operative property OF ~
bv sources Of revenue shall be segregated
e The State The General Assembly ST
- define. in a manner not inconsistent "
- any provisions of this amendment WI
~ the operative property OF eacn 81
-, source is Real estate and the impro'
.v ments thereon forming part OF any r
81 road terminal depot or yard or wa
- house or shop, acquired after July
~ 1912, even though II may form part
"a the operative property Of any raiiro
81 shall not be considered a source OF 81
"A revenue except by constitutional amei
~ ment unless such property had De
ga prior 70 said date, part Of railroad I
~ minal, depot yard, warehouse or shop.
S a. All other property subject 70 "a
ue ton, except as herein specified. or exc
"a, n as may hereafter be directed by q
ne OF two-thirds Of all the members cleo
ais to each house OF the General Assent
yer shall be sources OF local taxation.
~ Article iii.
as: The General Assembly shall have POI