St. Landry clarion. (Opelousas, La.) 1890-1921, 1916-10-21
Board of Affairs Amendment

proper to give the public another
view Of it. The amendment is a
follows:
"Article 225.-Taxation
shall be equal and uniform
throughout the territorial
limits of the authority levy
ing the tax, and property
shall be taxed in a manner
directed by law; provided
that the valuation of prop
erty for the assessment of
state taxes, levied by the gen
eral assembly and by this
constitution, may be differ
ent from the valuation fixed
for all other purposes; pro-
vided, further, the assess
ment of all property shall
never exceed the actual cash
value thereof; and provided
further, that the taxpayers
shall have the right of test
ing the correctness of their
assessments before the courts
. of justice.
"Article 226.-There shall
be and is hereby created a
board Of state affairs whose
duty it shall be to assess, for
state purposes, all taxable
property throughout the
state of Louisiana. 1t shall
!. have such other authority
relative to state assessment
budget, income and expendi-
ture as may be conferred up
on it by the general assem-
bly,. The board shall be com
posed Of three members, who
shall be appointed by the
governor for such terms as
may be fixed by the general
assembly. The board shall
enter upon it's duties on jan
uary /, 1917. The general
assembly shall have full
authority to define the pew
ers and duties of the board
and to fix the salaries of the
members thereof. Act. No.
40, Of the general assembly
for the year 1916, on this sub
ject matter, ahall go into eff
feet as a statute Of the state,
on the first day Of January,
1917"
By careful reading of the first
article and a comparison OF j
with the same article of the con,
stitution as it now exists you
will find that the only material
change it makes is contained IN
the proviso, to-Wit: Provided
that the valuation of property
for the assessment of state taxes
by the general assembly
and by this constitution may be
different from the valuation fixed
for all other purposes; and the
last proviso, to-wit: THAT the
taxpayers shall have the right OF
correcting their assessments be
fore the courts Of justice.
Under this article as it stands
today "the valuation put upon
property for the purpose of state
taxation shall be taken as the
proper valuation for purposes of
local taxation in every subdlvl-
sion of the state"
The next article provides for a
state board of affairs in place OF
a "board of appraisers. Under
that article as it is, the state
board Of appraisers were author
led to assess only the property
belonging to corporations, as
sociations and individuals, en-
ployers in railroad, telegraph,
telephone, sleeping car, and ex-
press business throughout the
state of Louisiana.
Under this article, therefore,
the board of appraisers had no
right to assess any property ex-
cept such as is stated above. The
Of affairs under the amend
ment of Article 226 is required
to assess for state purposes only,
taxable property throughout the
state of Louisiana.
1t is further provided, as you
will observe, that the legislature
Of the state Of Louisiana has such
other authority relative to state
assessments, budget, income and
expenditure as they may confer
upon it.
1t is further provided in the
part of the amendment
that the general assembly shall
have full authority to define the
and duties of the board
and to fix the salary of the mem
hers thereof. It also provides
that Act 14O of the general as
sembly of the year 1916 on this
subject matter shall go into eff
feet as a statute Of the state ON