davidaulloa/AmericanStories huggingface dataset:
The herald., 1912-09-26
ACT NO. s.

Senate Bill No. 5, py NJ. WI,
JOINT resolution proposing an amend
i i 10 the Constitution of the state of
ishes and re,atdve TO- authorizing par
uum 10 tnelr respective qualified elect
not 10 exceed 100000 to be deductad
n rom me value OF dwellings, exclusively
aentiaI purposes only, and to withdraw
DUN. AeAeleh-
General Assembly OF the STATE or on
Isiaha' o-thirds OF the members elect
eu 10 each house concurring That The
,totIowihg amendment to the Constitu-
alon OF 1898 be submitted to the ouali-
heo electors of the State for Their
adoption or rejection at the congress
Sionai election to be held on the mrs,
tuesday after the first Monday in The
month Of November, 1912, as follows:
Ihat every parish or municipaiitv.
through its Police Jury or goyerninp
auInority snail have the right to, and
upon the petition of one-fourth OF the
quahned electors residing within lis
jurisdiction shall, submit to the quail
lned electors in said parish or munici-
paid ~ at an election TO be called and
heid Tor that purpose, after thirty DAYS
puollshed notice, the question as tC
"hether or not there shall be exempt
co from taxation an amount not to
the value OF all buildings exclusively
occupied by bona tide owners for resi-
oehtlaI purposes only; provided that
any exemption may be withdrawn in
the same manner in which il may be
granted.
NO such exemption, voted by a par-
Ism. snail operate to grant any tax
payer owning and occupying a home
wlthln municipality the right to de-
quot the exempted amount from the
value of his property in
respect TO municipal taxation
section 2. Be it further resolved
Ihat there shall be printed on the bal, |
Iots TO be used at the said election the |
words: For the proposed amendment |
authorizing exemption OF homes from
taxation, and the words: AGAINST
the proposed amindment authorizing |
exemption of homes from taxation
and each elector shall indicate as pro- |
vlded In the general election laws OF |
the State whether he votes for or |
against the proposed amendment,
THOMAS G. BARRETT.
Lieutenant Governor and President
of the Senate.
l.. E THOMAS,
speaker OF the House Of Representa-
Approved: August gath, 1912.
l. K. HALL
Governor of the State of Louisiana
A true copy:
ALVIN Z. HEBERT,
Secretary of State.
The herald., 1912-09-26
ACT NO. II.

Senate Bill No. 8. By Mr.. Voegtle
JOINT resolution proposing an amend
nent 10 the Constitution of the State
ol louisiana eXemptlng from taxation
the legal reserve OF life insurance COM
panleS organized under the laws of this
State.
Section One. Be it resolved by the
General Assembly of the State of Lou
lslana, tWo-thirdS of all the members
elected to each house concurring, That
the following amendment to the Con-
stltutlon of the State be submitted to
the qualified electors of the State for
lhelr ADOPTION or rejection at the con-
sresslonal election TO be held on the
nrst Tuesday after the first Monday in
lows:
There shall be exempt from all tax
alton the legal reserve of life insur-
ance companies organized under the
laws of this State.
Section Two. Be il further resolved,
ETC.. That the official ballot to be used
at said election shall have printed
thereon the words: For the proposed
amendment to the Constitution OF the
State or Louisiana eXempting from all
taxation the legal reserve of life in
surance companies organized under the
laws OF this State" and the words
Against the proposed amendment TO
the constitution OF the State of Louisi-
ana eXempting from all taxation the
legal reserve of life insurance compa-
MES organized under the laws of thiI
state" And each elector shall indicate,
as provided by the general election
laws of the State. whether he votes for
or against the proposed amendment.
THOMAS c. BARRETT,
Lieutenant Governor and President
Of the Senate.
l.. E THOMAS
Speaker of the House of Representa-
tives.
Approved: August Gath, 1912.
l.. h. HALL,
Governor of the State of Louisiana.
A true copy:
ALVIN Il. HEBERT.
Secretary of State.
The herald., 1912-09-26
ACT NO. 7.

~ No. 4. RvMr porro,
Hlution proposing an amend
{1ess constitution OF the State
11SS;e teiative to the exemption
VI money in hand or on
Be It resolved by the
- Oily OF the State of Lou
~ tros OF all the members
k~;sh mouse concurring, That
amendment to the Con-
|nS>S me state be submitted to
|SSfic,e electors of the State for
~ 49, OF rejection at the con-
r6s.ceion to be held on the
.ncc;h aIter the first Monday
OF November, 1912, as
y A. De exempt from taxation
\ hnno or on deposit.
= 81 5e II further resolved,
ais omcial ballot to be used
~ aon shall have printed
~ words: For the proposed
me Constitution OF the
an rlana exempting from
~ soney In hand or on de-
anss words Against the
- 81 ment to the Constitu-
= 1te of Louisiana exempt
nnS5s uon all money in hand
~ And each elector shall
k1s psovided by the general
- a VI the State. whether he
~ against the proposed
~ q THOMAS C. BARRET.
= nSvsernor and President
p THOMAS.
House OF Representa-
The herald., 1912-09-26
ACT NO. 10.

Senate Bill No. z. BY Mr.. Shaffer.
Joint resolution submitting to the
people of the State Of Louisiana, at
the congressional election to be held
the Constitution OF the State exempt
ing from taxation for ten (10) years
from the date of completion the capital
of ali corporations constructing, own
ing and operating within the State
combined system of irrigation, naviga-
ton and hydro-electric power. using
fresh water streams and water sheds,
provided that each system be COM
pleted and in operation within five (5)
years from January LIST. 1913, and pro-
million dollars shall have been ex-
pended in the construction Of each sys-
tenn.
whereas. the State Of Louisiana has
of land that can be reclaimed and
brought into cultivation by irrigation,
whereby large additions will be made
to the population and, the assessed
Whereas. canals can be constructed
so as to provide irrigation, navigation
and power. and 1t is the States duty
to encourage and promote the organ
ization of such concerns:
Section l.. Be It resolved by the Cen
eral Assembly OF the state OF Lopisi.
elected to each house concurring. That
the following amendment to the Con-
stitution be submitted to the qualified
electors of the State for their adop-
ton or rejection at the congressional
election to be held on the first Tues
day after the first Monday in the
month of November. 1912, as follows:
There shall be exempt from taxa
of completion. the capital stock. fran
chises and property Of all corporations
constructing. owning and operating
within the State a combined system
of irrigation. navigation and hydro
electric power, using fresh water of
Louisiana streams, and watersheds,
provided that each system shall be
completed and In operation within hve
(5) years from January LIST, 1918, and
provided further that not less than five
million dollars shall have been ex-
pended in the construction of each sys-
tenn. No real or corporal property
shall be covered by this exemption ex-
cept that which is necessarily connect
ed with and appurtenant to each canal
system and forming part thereof, nor
shall this exemption extend to the as
sessed value that such real estate had
at the time II may be acquired by the
company; provided that the right of
the State to regulate the diversion of
its public waters from their natural
beds shall not be waived by this
SECTION Z. Be IT further resolved, |
etc. That the Official ballot to be used |
at said election shall have printed |
The herald., 1912-09-26
ACT. NO. 6.

~ Bill No. 3. By Mr.. Burke.
~ resolution submitting to the
~ d louisiana an amendment to
co1titution exempting from tax
81 twenty (20) years corpora
oFslnized to lend money on mort
j - country property at not more
~ teb per cent interest, net to
>xDEer, with power to negotiate
= md securities of local taxing
f1n /. Be 1t resolved by the
~ Assembly of the State of Lou
tvo-thirds of all the members
u 70 each house concurring, That
Moving amendment to the Con-
~ Of the State of Louisiana be
~ sarne Is hereby submitted to
|cnli6ed electors of the State at
|cayressional election to be held
hrst Tuesday after the first Mon
, the month Of November of the
! III. to-wit:
y capital. surplus and personal
Of every corporation hereafter
I'D In this State for the sole
- OF lending money on mort
q country property situated in
IN ct q rate OF interest not to
- sn 80 per cent net to the
Yea. with power to negotiate and
bonds and securities issued by
|0noue parishes and local districts
|nmiclpalities Of the State of Lou
: snau be exempt from taxation
'Wnp tz0) years from the date
- organization Of each Of said
lleA provided that each Of said
l.es shall have a full paid cash
y stock OF not less than $780,
ana provided further that in
~ such corporation shall on
~ charge the borrower more
~ per cent interest, whether
~ o. commission, discount, or
-. II shall forfeit the entire
oon herein granted, and be sub
uxation from the time ii makes
~. and any such corporation
L. ~ or negotiating any securities
m.n those hereinbefore mention
incur like forfeiture.
eucn corporation shall have
70 receive any money on de-
" 70 90 O banking business of
put all such corporations
y under the control and SUPER
~ me State Bank Examiner,
auty II shall be to report to the
General and the State Tax
LOB any violation of the con-
MS exemption.
Be II further resolved,
10y there shall be printed in
s.u 70 be used at said election
For the amendment to the
LYON exempting from taxation
tzo) years corporations or
or tne sole purpose of lend |
On country real estate sit
LOUISIANA at not more than |
~ cent to the borrower, with |
~ negotiate and handle local |
ana the words Against |
~ Sment TO the Constitution ex-
l2m taxation for twenty (20) |
1s.porations organized for the |
49, Offending money on coun-
nte situated in Louisiana at
man six (6) per cent net
rower, with power to ne
handle local securities"
-. esec.or shall indicate on his
psovided by the general cleo
5ssu the state whether he votes
sanst the said amendment.
-. THOMAS c. BARRETT,
~ eSovernor and President
L Z. THOMAS.
~ tne House Of Representa-
-; August oath. 1912.
4 T. HALL,
senv VI the State of Louisiana.
q 3 HEBERT.
ary Of State.
The herald., 1912-09-26
THE HERALD

acquired after July /, 1912, even though
1t may form part of the Operative
property of any railroad. shall not be
considered a source of state revenue
except by constitutional amendment
unless such property had been, prioI
10 said date, part of a railroad termi-
nal, depot, yard, warehouse or shop,
4. All other property subject to tax
alton, except as herein specified. or
except as may hereafter be directed
by vote of two-thirds of all the mem
Ders elected to each house of the Cen
eral Assembly, shall be sources Of local
taxation. Ni
The herald., 1912-09-26
Institutional
| AMENDMENTS
|1TRl SESSION 1912,
ACT. NO. 4.

,uo By Mr.. Voegtle.
is D ,olution submitting to the
lnt VS. state of Louisiana an
ke Of 20 20 the Constitution author
cfnen and self-taXing munich
nxempt new Industrial en-
- " "a also improved value, in
5es structures added to unim-
|Es o. nv Immigrants into the
nccupy said lands as home
vno local taxation for a period
sssd ten (10) years.
D efc Re il resolved by the
1on anbly of the State of Lou
~ Athirds of all the members
ts.sch house concurrinS, That
w,rg amendment to the Con-
W. Ihe State Of Louisiana be
w ~ is hereby submitted to
De ,.sad electors of the State at
eussional election to be held
snt.st tuesday after the first
~ in the month Vi No'eih"ei VI
~ srish and self-taXing mu-
~ phali have the right to ex-
pu Industrial enterprises and
wsnroyed value added to I'M
lands. including all structures
h1 Immigrants into the State
" said lands as homeSteads,
GlH taxes for a period not to eX-
l,el wears by the vote of two
amber of all its taxpayers,
nnaIified electors, including
vomen taxpayers. holding at
,Sirds of the property subject
r.xation within the taxing To-
Il a special election called for
,ose at which special election
u Of partnerships, associations
49, Of estates. otherwise quallhed,
\ = entitled to vote their respect
.sta Of the assessed valuation
~ Partnerships, associations or
y Each enterprise so exempted
- situated within the limits OF
e.,smpting authority. and be estab-
y efter the exemption is granted.
I'M Z. Be it further resolved,
Sat there shall be printed on
Mats 10 be used at said election
-crds. For the constitutional
.swsnt authorizing parishes and
|,sTing municipalities to exempt
'ssdustrial enterprises and also i'm
u value, inclusive OF structures,
n N unimproved lands by immi-
z. into the state WHO occupy Sdlu
4 a. homesteads, from local taxes
rariod not to exceed ten (10)
:. ana against the constitutional
csusnf authorizing parishes and |
= ing municipalities to exempt
Industrial enterprises, and also |
YEA value, including structures,
4 "a unimproved lands by immi- |
.. into the State who occupy said |
a. homesteads from local taxes |
nsriod not to exceed ten (10) |
. and each elector shall indicate |
!. ballot as provided by the gen.
action laws of the State whether
~ for or against the said amend
THOMAS G. BARRETT,
.rsnt Governor and President
l. E. THOMAS,
Esr Of the House of Representa-
Wed: August oath. 1912.
l. E. HALL.
|rnor Of the State of Louisiana.
m NJ 3. HEBERT.
,cretary Of State.
The herald., 1912-09-26

shall any such local license exceed one
tenth OF one per cent of the gross re-
ceipts of the licensee, provided that
no license shall be less than $500, nor
shall the licenses provided for in this
section be levied unless the general
property tax of each taxing locality,
when exercised to sixty per cent Of its
limit, shall not be sufficient to pay the
expenses of its government. When
cense levied by the parish, only the
municipal license shall be due ana col
lectible.
The herald., 1912-09-26
Article VII.

l. Every municipality shall have the
right TO provide, at it's discretion, by
ordinance of its governing authority,
the officer or officers, who shall collect
10 be paid such officer, or officers and
the mode of their election or appoint
ment; and every Parish shall elect by
vote of its qualified electors the Of
nicer, or officers, to assess its property
for taxation. the compensation of such
ofhcer or officers to be fixed by the
Police Jury not less than ten months
before the election. and not subject to
cumbency. This power shall not be
exercised in the Parishes, nor in the
Parish of Orleans as to assessors, I'M
I'll the terms of office of the present
1914. and until the expiration OF the
terms of said officers, all local assess
ments shall be made by the assessors
of each Parish and the assessors of
compensation. All local taxes and Ii
censes except those levied by munich
palities. shall be collected by the Sher-
IN OF each Parish, except the Parish
of Orleans. at the present rate of COM
shall be changed by the General AS
sembly. After January /, 1914, Par
ish Assessors shall be compensated by
the Parishes and the Assessors of the
Parish of Orleans by the City of New
Orleans. II under the referendum
amendment submitted to the people at
the same time this amendment is SUBJ
mftted providing a way to relieve mu-
inequalities from general parish taxes,
subject to an obligation to contribute
to certain funds. is adopted, then each
so relieved from such tax
alton. shall have the right by it's gov
erning authority. to provide for the ap-
polntment or election of its own as
SCISSOR or assessors and to fix their
The herald., 1912-09-26

Approved: August oath. 1912
L. E. HALL.
Governor of the State of Louisiana
n true copy: uisiaiia'
ALVIN E. HEBERT.
Secretary of State
The herald., 1912-09-26
Article ".

1. The General Assembly shall have
power to levy license taxes only on
persons, partnerships, associations and
corporations engaged in business or
domain OF the police power, and for
that purpose to classify all such BUSH
nesses and occupations, and to grad
uate the tax within each class.
2. Local subdivisions of the State
government shall have the power to
levy licenses on businesses and occu-
pations falling strictly within the do
main of the police power as provided
save that such local licenses as may be
levied on traffic in malt, vinous and
alcoholic liquors shall not be less than
those levied by the State nor less than
by the General Assembly as minimum
local licenses.
8. Such local subdivisions, as each
may determine for itself, shall also
classified and graduated with due re-
spect TO equality and uniformity with.
in each class. on all businesses and
occupations not covered by Section 2
CT this article: save and except licenses
ON corporations. persons, firms and as
sociations whose property or business
is aIrong The sources of revenue re-
served to the State: and save and ca
cept licenses on individuals engaged in
trades. occupations and callin5s inyolv-
ing the personal labor or skill of the
person to be taxed. and not falling
within the domain of the police power;
and save and except corporations. as
sociations. partnerships or individuals
engaged IN manufacturing or indus
trial pursuits whose capital stock. CT
capital in business. is less than five
in the domain of the police power; and
save and except persons. firms and cor
porations engaged in agricultural or
horticultural pursuits. In no event
The herald., 1912-09-26
Article VIII.

1. In order to reimburse parishes
| ish taxes for loss of revenue caused by
| the withdrawal of the sources of state
revenue from parish and municipal
| taxation. there Is hereby granted to
each parish and to each such municipal
corporation the right to levy an addi-
tional tax of six mills on unsegragated
property.
2. In order to similarly reimburse
municipalities not now free from par
ish taxes each parish shall levy an
nually for eight years after January l,
1914. the six mill tax aforesaid, or so
much thereof as may be necessary,
and out OF the proceeds of this tax
each parish shall. under the supervi-
sion of the Tax Commission, compen-
safe each such municipality within its
limits for loss Of revenue caused by
such withdrawal. Such compensation
to be made on the basis provided in
the following sentence for compensa-
ton by the state to parishes. IL the
proceeds OF such tax remaining to each
parish, added to the proceeds of the
levy OF the one per cent tax now per-
mitted to be levied. after making the
compensation aforesaid, shall not be
SUFFICIENT to repay to said parish the
sum 1t would have received by the
mony tax on the basis Of the assess
ment rolls Of 1911, plus an increase
of five per cent on the amount Of said
tax: then the state shall compensate
cheney as fixed and reported by the
Tax Commission
3. Any municipality now free, or
hereafter made free, from parish tax
alton which is not reimbursed by the
levy of the additional six mill tax the
power to levy which is hereby granted
10 II. shall be compensated by the Gen
eral Assembly on the basis above pro-
vided for compensation by the State to
the parishes. the amount of said COM
pensation to be fixed by the Tax Com
mission.
4. The obligation to make the COM
pensations herein provided for shall be
mandatory on the General Assembly
but no such compensations shall be
made after the year 1921.
D.. After the year 1921, no parish
shall levy any part of such six mills
within the limit of any incorporated
municipality and said municipalities
shall be entitled to levy and collect
such six mill tax for their own ac-
count
6. The claims of each parish and
municipality for compensation shall be
presented to the Tax Commission,
which shall examine such claims and
report the. facts and its conclusions to
the General Assembly on or before the
first day of each regular session.
z. In reimbursement for the state
sources Of revenue herein withdrawn
from her assessed values, and for the
joint benefit of her alimony and her
existing one per cent debt tax, the
city of New Orleans. after January
1st 1914. is hereby granted the right
to levy annually and shall levy annu-
ally as long as said one per cent debt
The herald., 1912-09-26
Article X.

l. All State taxes and licenses ex-
cept as hereinafter provided shall be
collected by the State Treasurer The
General Assembly shall, provide such
urer's office as may be necessary to
enable him to perform the duties here
in prescribed.
2. The General Assembly shall have
the power to provide for special Reeve
nue. Agents, not to exceed three in
number. to assist the Treasurer in col
Letting all licenses, and taxes, and to
assist the Tax Commission in gather
ing information for ievying assess
ments., and shall fix the compensation
and duties of such agents
The herald., 1912-09-26
Article XXI.

1. All articles and parts OF articles
or the Constitution of 1898 on the sub
1ect OF assessment and taxation, and
jects contrary to or in conflict with
the provisions OF this amendment be
and the same are hereby repealed.
The herald., 1912-09-26


and the same are hereby repealed.
SCHEDULE.
/. No part of this amendment to the
Constitution shall go into effect until
January LIST, 1914, except that the pro-
visions of sections one, two. FIVE six
and seven of Article III, as to special
taxes shall go into effect as soon as the
General Assembly shall pass laws car
rying them into effect, and the pro-
visions of sections three and four of
said article shall go into effect on jan
uary 1st 1913, provided laws carrying
them into effect shall be passed on or
before March l, 1913; provided further,
that laws carrying them into effect
may be enacted at any later date.
2. On and after January 1st 1914,
the office OF the State Board OF APP
praisers and the office of State Board
Of Equalization shall be abolished, but
the present incumbents shall hold their
offices at the present rate OF compensa-
ton until their present terms shall ex-
pire and they shall aid the Tax Com
mission in putting the system provided
for in this amendment into operation.
and in that connection they shall per-
form such duties as the Tax Commits
sion and the General Assembly may
prescribe.
3. The license tax authorized by the
present Constitution to be levied on the
severance OF natural resources from the
soil, shall be superseded by this amend
ment as to the severance OF minerals,
oil and gas, and shall be levied only
on the severance of forest products.
4. When this amendment goes into
effect on January /, 1914, the special
state taxes levied for good roads and
for Confederate Veterans as now es-
tablished or as may be established, by
the amendment TO be submitted TO the
people at the same time this amend
ment is submitted. shall cease. and the
General Assembly shall make provi-
sion out Of the General Fund for the
benefit of each OF these special funds
as hereinabove provided.
5. All State taxes and licenses un-
collected on January l, 1914, for 1912
and previous years. shall be collected
and accounted for. under existing laws,
by the sheriffs in the parishes, and
the State Tax Collector in New Or
leans. but all such collections must be
completed by June 80. 1915. up to which
date the State Tax Collector of New
Orleans shall remain in office. He
shall also collect all State licenses lev
led in the Parish of Orleans until said
date and the General Assembly shall
provide for a reduction Of his clerical
force to take place on June 30. 1914.
After June 80. 1916. any State licenses
and taxes then remaining unpaid, shall
be collected by the State Treasurer. The
General Assembly shall by appropriate
legislation provide compensation on an
equitable basis TO the tax collectors