St. Tammany farmer., 1918-09-07
ACT NO. 101.

ACT NO., 101.
House Bill No. 265 by Mr.. Eastman
,l A JOINT RESOLUTION.
Proposing an amendment to the Con-
stitution of the State of Louisiana,
limiting the rate of state, parish,
municipal, public board, and speci-
al taxation.
General Assembly Of the State OF
Louisiana, two-thirds Of all the mem
bers elected to each house concurring
That an amendment to the Constftu-
ton Of the State of Louisiana be pro-
posed and submitted to the qualified
electors Of the state, for adoption or
rejection, as follows, to-wit:
Il The state tax on all property
whatever, except those taxes other
wise provided for in this Constitu-
tion, including expense of govern
ment, schools, levees, public roads,
and public debt and the interest
thereon shall not exceed, in any one
year, three mills ON the dollar of it's
assessed valuation. provided that. ii
the proposed amendment to the Con-
stitution levying q special annual
state tax for the support of the pub
lie schools, of one and one-half mills,
submitted by the General Assembly
for adoption or rejection at the gen
eral Congressional election in No
vember, 1918, shall not be adopted,
then the limitation of three mills
hereinabove specified shall be fixed
at four mills.
2. Except as otherwise provided
in this Constitution, no parish, (par-
ish, of Orleans excepted), municipal.
levee or public board tax, for all pur-
poses whatever, shall exceed in any
one year five mills on the dollar OF
assessed valuation provided that
where any, municipality is, by its
charter or by law. exempt from the
payment OF parish taxes, 1t may levy
q tax rate in any one year at not ex-
ceeding ten mills on the dollar OF
assessed valuation; the police juries
of the several parishes and boards Of
trustees and municipal councils of
incorporated cities and towns (par-
ish Of Orleans excepted) shall levy
collect and turn over to the parish
school boards OF their respective par
ishes, for the support OF the public
schools OF their respective parishes,
cities or. towns, the proceeds OF one
and one-half mills, instead of the
three mills provided in Article 255
OF the Constitution, and under condi-
tions therein set forth.
The state good roads tax OF one
fourth of one mill levied under Ar
ticle 291 OF. the Constitution is here
by fixed at one-eighth OF one mill and
the Confederate veterans pension OF
one mill levied under Article 3O3 OF
the Constitution is hereby fixed at
one-half Of one mill; and said taxes
shall constitute, and be, part Of the
.hree mills hereinabove first specified.
4. In all districts, parishes CIR
other subdivisions of the state,
where, under the law, bonded indebt-
edness has been incurred, the gov
srning authority shall impose only
sufficient annual tax to maintain the
heretofore given under -he
law for such obligation and to pay
he interest and the Indebtedness as
LHG, Ea UlG may OVNOAAO NU~s AN
eyy of the tax to meet such matu--
ng obligations shall be ample, but
20 substantial excess shall be allow
ID to accumulate; provided that
herein shall be construed rs
affecting Act No. 4, approved June
}, 1916, and subsequently adopted as
| part Of the Constitution concern
ng the funding OF certain debts Of
he City OF New ORLEANS and the
ssue OF serial bonds, ETC., provided,
hat the five-mill limit of taxation
or parishes, municipalities, levees
md public boards, as set for:a in
two herein, shall no. ap-
,ly to such special taxes as may be
equired each year to pay Their re-
pective lnaturities, the principal and
interest on any bonds now outstand-
ng or that may hereafter be issued
lnder the provisions OF the Constitu-
ion Of this state.
S. In all cases where under ex-
sting laws, other than the laws pro-
ided for bonded debts, specified
lumber of mills has been voted at a
pecial tax election as q special an
ual tax for public improvements. or
no maintenance Of public education