OCR Interpretation


Tensas gazette. (St. Joseph, La.) 1886-current, October 11, 1912, Image 7

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Persistent link: http://chroniclingamerica.loc.gov/lccn/sn87090131/1912-10-11/ed-1/seq-7/

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ITUTIONAL
meth
AMENDMENTS ou
iron
dten
IJTRA SESSION 1912
h' AC tO. 4. tm
l 2 r Voegtleo
reoution 1ye· t i
o stru_ urs ocluP e i t,, unia t oe
14sb Im y mrtnt Into) the tip~
Ou local taxatl,, fr a period u
ten (l,) years Ifie
1. Be it re-,livel by th'
We4irds of all trhe members pub
M each house concurring. That wh.
amenedment to the Con-fr
of the State of Louoiana he
am ls s hereby submitted to m
Selectors of the State at
onal electtdn to be helln , h
fl Tuesda5 after the first
Il the month of November o inl
1111, to-wit:
r and self-taxing murni- l
- have the right to exempt ay
enterprises and also tie wit
ue added to unlmpred uI
lf ag all etrll'tureb thereon, m
i a Into the State who 'e - ra
laocds as homesteads, from 1o-
fer a period not to exceid tent
bY the vote of two-thirds Ill lot
t-- all its tax payers. who are D
electors, including resident ut
toy hold ing t ai least to
t "o ten tohtieutional
 ithin the taxing locality at a en x
oeto0 called for that purpose. an
special election tmembers ofd
adsoClatinns and heirs of l
erWishe qualified, shall be thd
tovote their renpectlve pro rat.a
-esed valuation of said part- i
assoclatlons or estates. Each
- d exempted must be situat
the limits of the exempting e
Sed be established after the
in gr anted. Ap
2. Be it further resolved,
tothere shall be printed o,.
by the used at eflsaid election A
"For the constitutional o
t authorizing prrisBes and
munoipalitie tc exempt new
e aterprises and tlso i prov
- t-elua ve of structures. added
ed lands by Immigrants
itste who occupy said lands Se.
from local taxes for a
- Oexceed ten (10) years" and Pet
the constituslonal amendment th
parishes and self-taxing du
to exempt new industrial del
and also improved value. af
struetur oes. added to unm- m
g s by lmmnigran ts Into the an,
olh eccupy said lands as h oome
n local taxes for a period th
i-eeeld ten (10) years," and each hn
hell indicate on his ballot as
by the general electin laws of
$ g whether l votes for or pIi
e maid amendmettt. lel
Governor and President of at.
.L. E. THOMAS, th
l he ouse of Representbatves. th
L L. E. HALL. M,
of the State of Louisiana th
HEBERT. he
S eSetarr ofn State. u(
to heCo t to
11411 No. e. By Mr. Burke. fo
olutlon submitting to the nii
SL,.us.lana a aamendment to or
toluon exempting from taxa- r
t~wety (20) years corporations e
st lend money on mortgages Io
property at not more than a
eor eent intrest. net to the sh
 t th power to negotlar bonds pt
ties of locale taxing districts. e
1. b it resolved bb y the Gren
of the State of Louisiana t
of all the members elected to i
 ncurerlig. That the follow
t to the Constitution of b0
of Louisiana be and the same b,
submintted to the qualified ni
of the State at the congren - al
detl s to be held on the frst
fter the first Monday in the
lbveuber, of the year 1112. to- e1
a11. surplus and personal ea- C
aoriy oorporation hereafter or
tstia thate for the mole pur- u
ladingr money on mortegages on a
dnrty situated in Louisiana
o Interest not to exceed six
eit net to the borrower, withe
SIegotlat·ne and handle bonds t
rIsued by the various par
Slocal districts and munlolpali- r
e State of Loulisiana shall t
from taxation for tweh y (20) o
sth date of the organ atiton
of sod companles. provided that
Sair companies shall have a full c
. d suprovisdend further that
y sueh corporation shkll on
a1 g the boornower more tien
i interest, wheother bo ay ofa- o
I dIscounto or otherwise Iont
Sthe entire exemption he re-I
tand be ubjct fr ttaxation
i orp oatir s handlang or ne- 9
sy sle urltoe ofther than thone
- mentioned shall Incur a like
eIe orstion shall have pown r
s_ ay money on deposit or to
buInerss of anwthy orw buto
Sorporations shall be under t
ta o superiton of the State
tler, whose duty it shall be
to the Attorney General ao nd
Tax Commissi on any viola-
te oandition of this exemption.
S Be It further resoted, etho
- tbeshall ae printed in the
e used t aid o lection the tate
r the amendment to the saCon
S empting rom taxation for
( e) yars corporations ordntc
e sle purpose of lendIng money
real estate situated in Lou
S sot more than six (6) per
t T borrower, with power to ne
Sad handle local securities." and
5 "Against the amendment to
tutlon exempting from taxa
twenty (20) years corporations
l for the sole purpose of lend
on country real estate situat
. tionlana at not more than six
ennt net to the borrower, with
10 negotIate and handle local
"and each elector shall in
. his ballot as provided by the
election laws of the State
he votes for or against the said
THOMAS C. BARRETl'.
Governor and President of
- Lk- THOMAS.
of the House of Repreentativus.
: August 24th. 1912.
ber ofbthe tL E. HALL.
dN[nor of the Stats of Louisiana.
' . IIiBERT.
Seretary of State.
3111 No 4. By Mr. Tavrot.
eolutILon prtposlin an amend
3mthe Constitution of the State
na relative to the exemption
ton of money in hand or on
i. Re it resolved by the Oen
bly of the State of Louisiana.
of all the members elected
housl concurring That the fol
mendment t t the Consetituton
Att be submitted to the quail
_totrs ofn the state for their
or rejection at the congres
deetlon to be neld on the first
a fter the first Monday in the
St November. 1912. as follows:
shall be exempt from taxation
is hand or on deposit.
2. Be It further resolved. etc.,
official ballot to be used at
shall have printed thereon
"For the proposed amend
l the Constitution of the State of
exempting from taxation atl
i hand or on deposal" and the
Sgainst the proposed amend
h Constitution of the State of
exempting from taxation all
i hand or on depoeit," And each
shall Indicate e provded by
election laws of the State.
be vote for or a1lnst the pro
THOMAS C. BARRET.
SGovernor and President of
I. E. THOMAS.
at the House of Represntatives.
SAugust 24eh 1312.
of the State of i.·esslas
slt sllat
AOT NO. L. ing
Senate Bill No. 5. By Mr. Well fon
rew
int resolution propostng an amend and
et to the ('onist!tutton of the State of with
los!ana. relative to authorizing par- of r
she and municipalities by a referen- And
>lr to their respective qualifi-d elese- le
r to exemrpt from taxation an amount the
I t ex-cee $2.00o.o0 to be deducte'l agai
fro the valt.- of dwellings exclusively
Ocupied by bona file owners for rest- Lie
dntial purposes only. and to withdraw
h exemption by a similar referen
etion 1. Be it resolved by the Se
geral Assembly ofi the Stile of Loi- App
roa. two-thirds of the members eleet
t each house concurring. That the 4
twing amn-idment to the Contitu A t
ton of 1 !9' be suhmitte.d to the qual
I electrs of the, State for thei
iltton or rejection at the congres
-ii l Pie lion to be hil-li , n the first
Tuesday after the first Minlav in the
nih of Noen;her. 1912. as follows
That every parish or municipality. en
tirnh its Police Jury or governine J
tliorltv shall have the right to. and men
pin the petition of one-fourth of the of
ulified electors residing within it the
urdietlion shall. submit to the quai- oan
ified electors in said parish or munic- Sta
ipaitv. at ain election to be called and V
hel for that purpose, after thirty days Oen
pulshed notice. the question as to isia
whethor or not there shall be exempted etec
from taxation an amount not to exceed the
S°000 to be deducte, from the value stit
of l buildings exclusively occupied by the
bona fide owners for residential pur- the
poses only; provided that any exemption re
may he w!thdrawn in the same manner firs
in which it may be granted. the
No such exemption, voted by a par- low
ish shall operate to grant any tax- T
ver owning and occupying a home atto
within a municipality the right to de- con
dut the exempted amount from the this
improvement value of his property in S
respect to municipal taxation. etc.,
ection 2. Be it further resolved, at
That there shall be printed on the bal- the
ots be used at the said election the ast
words: "For the proposed amendment Sta
authorizing exemption of homes from tax
taxation." and the words: "Againrt cur
the proposed amendment authorizing law
exemption of homes from taxation." "A
and each elector shall indicate as pro- (or
ded in the general election laws of the exe
State whether he votes for or against scr
the proposed nmen Ament BARRET. n
THOMAS C. BARRET. An
Lieutenant Governor and President vid
of the Senate. the
L. E. THOMAS. aga
Speaker of the House of Represen
tatives.
Approved: August 24th, 1912.
L. E. HALL.
Governor of the State of Louisiana. Spi
A true copy:
ALVIN E. HEBERT. Ap
Secretary of State
A
ACT NO. 9.
Senate Bill No. 6 By Mr. Barrow.
Joint resolution submitting to the
I people of Louisiana an amendment to
the Constitution providing for referen- Ho
dum to the, people of each parish to
Sdetermine whether cities and incorpor- ple
ed towns and villages or any one or
more of them shall be free from taxes the
Sand licenses levied by parochial author- ati
- ties for parochial purposes, subject to
I the obligation to make certain contri- er
I butons to the parishes. twe
a Section 1. Be it resolved by the to
General Assembly of the State of Lou-low
r ana. two-thirds of all the members the
elected to each house concurring. That is 1
the following amendment to the Con- tor
f stitution of the State of Louisiana he ete
and the same is hereby submitted to aft
the qualified electors of the State at No
. the congressional election to be held
on the first Tuesday after the first 1
Monday in the month of November of ols
the year 191-2. to-wit,
Every parish thrnu1 its Police Jury o
shall have the right to submit atd. u
upon the petition of one-fourth of tne ted
qualified electors therein snail submit ish
to the qualified electors of said parish. gri
t an election to he ralled and held tip
- for that ipurpose after thirty days' pub- ye
Slished notice, the question of whether. cot
Sor not all or any one or more of the en
Scities, incorporated towns and villages ml
Swithin the limits of the parishes (un- va
' less already exempt) shall he free and ho
a exempt from all taxes and licenses lev- wi
Sed by parochial authority for parochial ta
I purposes. provided that whenever such fa
. exemption is granted. each city. incor- all
- porated town and village so exempted 1W
. shall contribute to the parochial author- sir
Sites its fair proportionm of all parochial Ge
Sburdens, debts and expenses common to as
Sboth. Such proportion to he adjusted dt
C between the Police Jury and the mu- so
dnicipal authorities, and in case of deis- th
agreement such apportionment to be ca
at ads by the State Tax Commission. pu
e Section 2. Be it further resolved. I
Setc., That there shall be printed on the po
ballots to be used at toe said election tic
Sthe words, "For the amendment to the ra
r- Constitution establishing a referendum as
r- to the people of each parish to deter- all
Smine whether or not cities and incor- th
Sorated towns and villages shall be re- le
ix leased from parochial taxation and 1i- sh
th enses. subject to the condition of con- th
d tributing to parish expenses." and the or
r- words. "Against the amendment to the
- Constitution establishing a referendum or
ll to the people of eacw parish to. deter- s
0) mine whether or not cities and incor- ar
l rated towns and villages shall be re- fo
eased from parochial taxation and Ii- s1
ll censes. subject to the condition of con- h
an tributing to parish expenses." and each tt
ctor shall indicate on his ballot, as b
prided by the general election laws
the State. whether he votes for or
oainst the paid amendment. c
THOMAS C. BARRET, h
Leutenant Governor and President a
of the Senate. E H
nd L. B. THOMAS. c
eSaker of the House of Represen- a
tatives.
pproved: August 24th. 1912.
L. B. HALL.
Governor of the State of Loutsiana.
toAtrue copy:
ruut prALVIN B HEBERT.
Seoretary of State.
ACT WO. 10.
I ate Bill No. 7. By Mr. Shasher. a
oint resolution submitting to the 4
tpple of the State of Loutisiana, at L
Lh congressional election to be held g
i November, 1912. an amendment to
te Constitution of the State exempting
Srm taxation for ten (10) years from
te date of completion the capital
stok. franchises. and certain property 1
- all corporations constructing, owning g
ad operating within the State a com
nbed system of irrigation, navigation
nd hydro-electric power, using fresh f
ater streams and water sheds. provid. c
5 that each system be completed and t
i operation within five (5I) years from f
nanary let. 1913. and providing fur- a
ter that not less than five million ,
ollars shall have been expended in p
te constrttctlon of each system.
Whereas. the State of Loutsiana has
rga area comprising millions of acres
f land that can be reclaimed and 1
rought into cultivation by irrigation. s
whereby large additions will be made
o the population and the assessed val- i
oe of the State: and,
Whereas, canals can be constructed ,
o as to provide irrigation. navigation
nd power, and it is the State's duty 1
o encourage and promote the organi
ation of such concerns:
Section 1. Be it resolved by the Gen- e
rsl Assembly of the State of Louis- a
ian. two-thirds of all the members I
eleted to each house concurring. That
he following amendment to the Con
stitution be submitted to the qualified
lectors of the State for their adoption a
rr rejection at the congressional isce- I
ion to be held on the first Tuesday"
after the first Monday in the month I
lto November. 1912, as follows:
There shall be exempt from taxation I
for ten (1t) years from the date of
ompletion the capltat stock, franchises
nad property of all corporations con
'ttracting. owning and operating within
he State a combined system of irriga
ion. navigagon and hydro-electric pow
ar. using fresh water of Louisiana
etreams, and water-shedu. provided that
rch system shall he completed and in
operation within five (5) years from
tanuary 1st. 1913. And provided further
hat not less than five million dollars
ihall have been expended in the con
struction of each system. No real or
.orporeal property shall be covered by
his exemption except that which is
reoessarily connected with and appur
ntant to each canal system and form
o part thereof, nor shall this exeml
lton extend to the assessed value that
tsch real estate had at the tline it may
m acquired by the company; provided
fhat the right of the State to regulate
ahe diversIon of its public waters from
tcher natural beds shall not be walved
by y this amendment.
SSection 2. Be it further resolved.
etc.. That the offleal ballot to be used
at aold eleetion shall have printed
.hereon the words: "For the promosed
omendment to the Ceostitution of the
State of Louitsana exempting from
taxation for ten (10a years from the
Idte ef completion certaia new ossals
for irrigation. navigation and power
purposes to be completed within five
ars with a capital of not lees than
five mfilion dollars." sad the uprds:
"ACaist the amendeat _to the t
tule c b State o1 ze a emmpt
ing from taxation for ten (10) years 1.
from the date of completion certain -orpn
inew canals for irrigation. navigation shar
and power purposes to be completed 2.
within five (51 years with a capital mest
of not less than five million dollars." excel
And each elector shall indicate as' pro- eomp
v\,led in the general election laws of hor
the State whether he votes for or ten
against the proposed amendment twen
TIlT)C S C. BARRET. lied
Lieutenant Govern r and President shall
of the Senate. stocl
t. E. THOMAS. .
Sneaker of the House of Represen- gani
tat Ives. Pretm
Appro\vel: August 24th. 1912. reed
L. F. HALT,. annL
Governor of the State of Louisiana and
A tru'e copy: and
ALVIN F. IEBEnRT. ing
Secretary of State. no
In
he
ACT NO. 11. capi
Senate Bill No. t. By Mr. Voegtle this
J,int resolution proposing an amend
merit to the Constitution of the State nrd
of T.onusiana exempting from taxation nud
the legal reserve of life insurance com- fur.
Iranies organized under the laws of this 10.
Stat $1.a
s.ection 1. Re it resolved by the lan
General Assembly of the State of Lou- 4.
isiana, two-thirds of all the members autC
elected to each hodse concurring. That all
the following amendment to the Con- tran
stitution of the State be submitted to hire
the qualified electors of the State for men
their adoption or rejection at the con- levy
gressional election to be held on the 5.
first Tuesday after the first Monday In Stat
the month of November, 1912, as fol- go
lows: rem
There shall be exempt from all tax- paid
atlon the legal reserve of life insurance aut
companies organized under the laws of mau
this State. the
Section 2. Be It further resolve. the
etc., That the official ballot to L, used witi
at said election shall have printl in
thereon the words: "For the proposal of 1
amendment to the Constitution of the ten
State of Louisiana exempting from all earl
taxation the legal reserve of life in acti
surance companies Organized under the hall
laws of this State." and the words
"Against the proposed amendment to the
Constitution of the State of Louisiana uice
exempting from taxation the legal re- tha
serve of life Insuraance companies or- tha
ganized under the laws of this State " pail
And each elector shall Indicate as pro- tra
vided by the general election laws of
the State. whether te votes for or t rt
against the proposed amendment, buy
THOMAS C BARRIE'T. 7.
Lieutenant Governor and President for
of the Senate. if a
I, f. THOMAS. he
Speaker of the House of Represen- the
tatives. can
Approved: August 24th. 1912. F
L. E. HALT., .m
Governor of the State of Louisiana. exe
A true copy: emN
ALVIN F. HEBERT. chli
Secretary of State. the
w il
ACT No 12. S
House Bill No. 2. By Mr. Roberts. no
Joint resolution submitting to the peo- e.st
pie of Louisiana an amendment to the em
Constitution reorganizing and remodeling ter
the State's system of assessment and tax- ear
ation. T
Section 1. Be it resolved by the Gen- deg
eral Assembly of the State of Louisiana. and
two-thirds of all the members elected em
to each House concurring. That the fol- F
lowing amendment to the Constitution of wit
the State of Louisiana be and the same an
Is hereby submitted to the qualified elec- ia
tors of the State at the Congressional lat
election to be held on the first Tuesday ext
after the first Monday in the month of 1
November, in the year 1912, to-wit: tax
Article I. firs
1. The taxing power shall be exer- cla
eised by the State and by its subdivis- tw
ions for public purposes only. ant
r. The taxing power shall never be ma
surrendered, suspended, given, commu- Int
ted or contracted away; but where par- a
tshes or municipal corporations shall
grant exemptions from parish or muni- she
cipal taxes for a period not to exceed ten tw
years from date of completion to en- cla
r courage the establishment of Industrial fot
I enterprises, or a similar exemption to im- fo
s migrants of the value added by them to the
vacant property owned and occupied as a as
I homestead, su'h exemptions shall not he an
withdrawn either as to enterprises es- df
I tablished or substantially begun in good . or
h faith, or to immigrants who have actu- be
ally acquired and improved or in good he
It ith begun to improve their hoq.esteads, hej
since the granting of the exemption. The tno
1 General Assembly on behalf of the State, fic
o sand the governing authorities of all sub- ui
d divisions of the State on behalf of such sh
subdivision. may defer for not more than m
i- three years the ooliection of taxes n lo- a
e calities subjected to overflow or other I an
public calamity. ta
i. . The General Assembly shall have cla
e power to classify all property for taxa- or
n tlnn, and to adopt different rules and
a rates for different classes, but such rules, tw
n and rates shall be equal and uniform on jei
all subjects of the same class throughout th
- the territorial limits of the authority lo
- levying the tax. All such classifications si
I- shall be based on the characteristics of tl
i- the property itself or its use, and never Si
e on persons or ownership.
e . Except In case of foreign invasion d
n or domestic revolution, the General As- u
r- sembly shall not have power to levy ea
r- any ad valorem property tax in excess of or
e- four per cent: but the General Assembly th
I- shall not exceed the rate of two and one
i- half per cent except by a vote of two- ni
h thirds of all the members elected to each v
is house thereof. dA
ra Article II.
r 1. The sources of State and local rev- 1
enue shall be segregated and, except as t
hereinafter specilfled, or as may be here
after permitted by a vote of two-thlrds e
of all the members elected to each House t
of the General Assembly, each taxing II
authority shall be restricted In taxation :
to Its own sources of revenue as herein i
t. Untll otherwise prPovided by a vote t
of two-thirds of all the members elected tl
to each House of the General Assembly. I:
the folowing shall be the sources of d
State revenue:
tat. The specal taxes hereinafter pro
vided for. c
g0. Afr corporatlons private persome
r. and unlnoorprated sseociations that op- n
erate any rllroad falling under the jurie
le diction of the Railroad Commitssion of
at Louana; street ralIroed; omnblned
Id street railroad and electric light and a
to power busaes; heating or refrtgeratton p
t plant (not inclusive of cold storage 1
m plant); telephone line: telegraph line. ,
.l whether wireless or otherwise; express
ty line, diaing car, sleeping car, oil car, re- p
SfrigerMattng car, or car for any other pur
SO0ce operatlng upon railroads in this
n State;: steamboat, motor boat, steamship. ,
ah ferry, barge, and tug, or other water 1
d- craft, where operated for hire, canal for i
nd trar nrortation or irrigation, and pipe ltne
m for oil or gas. When the electric light
r- and power busines conducted In oon
00 Junction with any street railroad can be
in practleally severed fron the street rail
road business for purposes of asesment
a then such severance shal be made by t
.e the Tax Commission and such electric
nd light and power busidness shall not be a
Ma. source of State revenue.
e rd. All bank, State and National,
LI- including savings banks, trust banks and
trust companies, and all private bankers,
ed whether Individuals or partnerships, save
on that the real etate of all banks and
Ity bankers shall be locally assesed and
ni- taxed. The assessments of the real
estate of banks and bankers shall be
in- equalized annually by the Tax Commis
is- sion to the basis establlshed and in vogue
Irs in each locality where such real estate
at is located.
n- 4th. All Insursmce companiee includ
led Ing bonding and surety companies, for
ion egn or domestic, and all persons and
an- partnerships engaged In insuring persons
lay or property, save that all the real estste
ith and corporeal property of such companies.
persons or partnershipe shall be locally
ion asessd and taxed.
on 5th. All sugar refineries, rice mllls,
er cotton seed oil mills, cotton seed oil re
n- fineries and refineries of petroleum and
'n Its products. A sugar refinery IS hereby
a- defined to be a concern that buys and re
w- fines raw sugar excluslvely, or a concern
Lt that buys and refines more raw sugar
t than the aggregate of the sugar produced
in by It from cane grown and purchased by
ier 6th. All mlae of sulphur, salt or other
are minerals, all ol or gas wells, all stone
. qumrries., sand, gravel ad shell pita
or . Only the operative property of State
r-. define. In a manner net inconsistent with
.' any provistions of this ramendment, what
- the operative property of each such
Ssource is. Ree estate and the Improve
ma ents thereon forming part of any rall
ed read terminal, depot or yard or ware
te house or shop, acquired after July 1,
om 11, even though it may form part of
ed the operative prope of any railroed,
shall not be considered a source of State
d revenue except by constitationsl amend
Smeant unless such property had been.
prior to said date, part of a railrod ter
tral, depot, yard, warehouse or shop.
te4. All other property smbject to taxa
tic, except as herein specified. except
th a may hereafter be dtreted by a vote
the ftwo-thirds eof all the members elected
to each hoase of the Gegeal Assembly.
e shall be essres of local taxation.
SArtlete III.
d· h rJ'~r ee aeDr
1. A tax on the transfer of stocks I' chst:
-orporations not to exceed 2 cents a -'et
share. lay
2. A tax on the organizatlon of do- 'vet
mestic corporations, organized for profit. Ao
excepting banks. fraterna0 Insuranc. ,
companies, and hulding and loan or m
homestead aMso.iHattion not to exce
ten dollars fiat, plus not to etceed one- to
twentieth of one Ter cent of the author- talc
ized capital stock and surplus, which tax tes.
shall be levied upon increases of capital 4
stock as well as upon original issues.
$. A tax on private corporations, or
ganized for profit, for the privilege of ex linn
ercising cnrporate functirn,4. not to ex- lino
ceed one-twentieth of one per cent peo the
annum on the outstanding capital stock Che
and surplus, excluding banks, fraternal oinn
and life Insurance c.otlpanies and hul4- ] '
ing and loan or homestead associations: on
no such tarx to he less than five dollars.
In forclgn ,orpor..tnIns this tax shall his
he levied on such proportions of their cn
capital stonc.k and surplus as is used in
this State In Irtra-Stat~ husiness. In m
lieu of the franchise tax on capital and
surplus, life insuran,'e companies, foreign tier
and domestic,. not Including fraternal in- tion
t urance assrociations, shall pay annually othn
a flat fee of $1l50n0 plus $2.) on each
$10.000.00 of premiums collected in Louis
inna during the preceding year.
4. The annual ad valorem tax on all vide
automohliles and taxicahs, and also on cler
all other auto-driven vehicles used for 4
transportation of persons or freight for ado
hire, with permission to the local govern- reg
ment of the residence of the owner to inc
levy an annual license tax not to exceed nrol
$5.00. One-half of the proceeds of this to
State tax collected from each owner shall mal
go to the State good roads funds: the oth
remaining moiety of such tax shall he hy
paid over by the State to the governing
authority of the locality from which the to
I machine is registered, to be devoted ex- of
clusively by such governing authority to con
the improvement of the public highways per
] within its jurisdiction slot
1 5. A tax on cotton future contracts. as
1 In lieu of all licenses to future brokers, cou
of not more than fifteen nor less than vide
ten cents on each purchase and sale of der
each 100 bales, to be paid on each trans- 11
action, one-half by the buyer and one- cor
half by the seller.
6. A tax on grain, coffee, rice and Cot
sugar future contracts, in lieu of all tin
licenses to fulture brokers, of not more tiot
than one and one-half per cent nor less Cot
than one per cent on the commissions cou
paid on each transaction. Each unit con- dor
tract as established by the rules of the Cot
respective exchanges shall be the basis ma
of the tax, to he paid. one-half by the Sta
buyer and one-half by the seller.
1. A true, progressive Inheritance tax wit
for the benefit of the General Fund, and
if such tax is levied all beneficiaries shall All
he divided into the following classes with Al
the following maximum exemptions feer an
each class: u
First, ascendants, descendants,. ad tS
spouses, with an exemption of $2,000 each, at
except as to the widow, when the ex
emption shall be $5.000. and except as to Co
children under the ages of sixteen, when
the exemption shall he $3.500 each. The not
widow's marital fourth shall be exempt cos
Second. collateral relations of the sec
ond degree, Including nephews and Gc
nieces and their descendants when the ne
estate Is divided by roots, with an ex- thi
P emption of $1.000 to each root, and daugh- the
tg tern-in-law with an exemption of $1,000 an.
each.
Third, collateral relations of the third ti
degree, excluding nephews and nieces of
a, and their representatives, with an ex- Del
'emption of $500 each. th
SFourth. all other collateral relations off
ofI within the sixth degree inclusive, with
e an exemption of $250 each.
F- I Fith, strangers and all collateral re- m
atl lations beyond the sixth degree, with an he
,1 exemption of $100 each.
ofl The maximum rate of the progressive th
tax shall not exceed eight per cent for the on
first class, twelve per cent for the second an
r- class, sixteen per cent for the third class. Mt
twenty-five per cent for the fourth class, pa
and thirty per cent for the fifth class, ri
be maximum rates to be attained when any of
inheritance. legacy, or donation exceeds an
,r- a half million dollars. an
Lit And the minimum rates of such taxh
11- shall be one per cent for the first class, pr
en two and one-half per cent for the second sh
n-'class, three and three-fourths per cent al
al for the third class, seven per cent for the Pr
n- fourth class, and thirteen per cent for Co
to the fifth class. Whenever the rate of i1
a assessment levied against any inherit
he ance. legacy. or other donation, when de- as
'e- ducted from said inheritance, legacy or
ad or other donation, would leave the Gi
u- beneficiary a smaller net amount than re
ed 1 he would have received had the Ia- Pt
is heritance, legacy or other donation fallen tli
ihe nto the next lower class in the classl- fr
te, fication according to amount of act- cE
Ib- ual cash value, then the rate of taxation tE
rh shall be first calculated upon the maxi- of
on mum amount In said next lower class,
mo- and the remaining amount of the inherit- bh
ter ance, legacy, or other donation shall be vi
taxed at the rate fixed for the higher 't
lye class into which the inheritanle, legacy, ,
ra- or other donation falls. 5
.nd Duplication of Inheritance taxes as be- do
les' tween this State and other States, for- o0
on eign and domestic, shall be avelded by do
sut the exemption of corporeal property be- el
ity longing to a decedent of this State, and d
fns situated outside of this State, to the ex- 8
of tent of any inheritance tax of such other t
rer State: and by the exemption of noor- tl
poreal rights belonging to non-resident
ion decedents, such as shares of stock in d
s- Louisiana corporations, notes, bonds, and
Ivy evidences of debt due by Louisiana debt
of ore or bearing on Louistana property, to u
by the same extent.
- This tax shall also be appled to all do- -
ro- nations inter vivos, the donees to be . a
ach vided Into the same classes hereldnbefore
defined. All donations inter lves to the f
sarhe person within a period oef YIv yar e
ev- shall be taxed as if together
u tling a sngle daton.ation t. -
re- Legacles and donations inter to
rds educational, religious or charltable inati- t
use tutions, or to trustees for educational -
Ing ligious or charitable purpose shall be
ion exempt from this tax, unless such dona
ein tion, or legacy, shall be moe than half 6
of the disposable portion of the twta
ots tor's or donor's estate, in which caNe t
ted the tax shall be imposed upon the entire S
bly. legacy or donation and the legalteee or E
of donees shall be oonsidered to be within t
the third clasa.
iro- . Such other special tae the
General Assembly by a vote of two-thirds a
on of all the members eieoted to each heuse 1
op- may from time to tnime preribe.
rl1- Article IV.
of 1. The General Asoembly shall have
ned power to levy license taxe only on per- 1
and sons, partnershlps, asociationse and orr
tion poratlons engaged in businesslm or ocepa
W tlons that fall strictly under the domns 1
Inc. of the police power, and for that purpos
res to classify all such businesses ad oco.
re- pations, and to graduate the tax within I
r- each class.
this . Local subdivtisionas of the State go -
hIp, ernment shall have the power to lO1
ater licenses on businesses and oecpatios I
for falling strictly wlthin the domais of the
line lice power as provided in the forego
ht section for the State. ave that such
son- local licenma u may be levied on tradc
I be in malt vinons and alcoholic liquors shalit
ll- not be less than thosU levied by the State
zent nor less than those new or hereafter to
by be prescribed by the General Assesably as I
ric minimum local llcenses
sn a. Such local subdivisions as each may
determine for itself shal also have the
ad right to levy license taxe, clastified and
and graduated with due respect to equallty
ers. and uniformity withia each class, on all
save businesses and occupations not covered
and by Section I of this Article: save and ex
and cept licenses on orporarttoal, persons,
real firms and associattens whose property or
be buslness Is among the sources of revenue
mis- reserved to the Btate and save sad ex
Igue cept licenses on idliduals engaged in
tate trades, occupatioln and calll ag involvll
the personal labor or skifl of the person
lud- to be taxed, and not falling within the
for- domain of the police power; and ave and
ad except corpratios aoeations part
sons nerships or individuals engaged in mann
itste facturing or industrial pursuits whosoe
mc, capital stock, or apital In business, is
ally es than five thousand dollars, and not
ifalling within the domain of the police
ills, power: and save and except personra,
'firms and corporationS engaged i agri
and cultural or horticultural pursuita In no
reby event shall any such local license ex
Ie- ceed one-tenth of oe per ceant of tho
gross receipts of the ltiense, provided
ugar that no license shall be less than 85.00,
nor shall the li ensee provid for in
d by this section be levied unless the generl
property tax of each taida locality, when
ither exercised to sixty per cent of ito imit.
tone shall not be suLlcent to pay the expense
of its government Whenever a munld
Iate pal license equals the license levied by
d to the parisah, oaly the municipal IIense
hall shall be due and colIectible.
haIt Artiete V.
such 1. All~ sements of propeaty for
State purposes sha he trade by a State
o Tax Cotnmlos acmpoed o three
m members to he elete, not ter than
Jy 1st, I1, by a loard composed of
Sthe Governor, the lState Auditor and the
* State Treasurer, frem among the quall
Sfled electors of the repective ilroad
SCommission Dstret. uas constituted at
bn this date, and the shall not be subject
ter- to removal except for the causes and in
Sthe manner provided for the removal of
district Judges.
2t . The terms of the first commisslioners
e shall be for two, four and six pIrs.
nbty The period each is to serve shall be de
termnined by lot. At the expration -t
such terms. election shall be tar forhe p
w ied of six year; and comezniedoaer sihS
(b elected and vaase· fild for ay
ef the ssestlert ~ ro
Jistrlcts at the regusar cungresalnns.
,'ecti ns held in this 4t+te the first Tues
lay after the first Monday in N,,em.,er
.very two vearrs; and at tlhe said congres
tional electin held lust prilo to the ex
Iration of their respective terms.
3. The Conmmissln shell maintain an
,fie and have its dorricile at Baton
Rtouge. and the members shall reside in
Baton Rouge and devote their time ex
clusively to the discharge of their du
: es.
4. They shall each receive a salary of
Five Thousand Dollars per annum. be
-inning January 1, 1914. and their trav
eling expenses, not exceedin a maximum
.mount to be fixed from time to time by
the General Assembly, an itemized ac
count of which shall be rendered in an
annual report. C
5. The chairman of the first Commis
'son shall he named by the appointing
ltoard and serve until the expiration of C
his term of office, and thereafter the
commission shall select its own chair
man. .
m. The Commission and the Individ tl
members thereof shall perform such di
ties in respect to assessment and taxa
tion as are herein prescribed, and such
other and further duties as the General
Assembly may from time to time pre
scribe.
7. The General Assembly shall pro- C
vide said Commission with an adequate
clerical force.
A. The Commission shall have power to
adopt and enforce such reasonable rules.
regulations and modes of procedure, not
inconsistent with law, as it may deem
nroper for the discharge of its duties, and
to hear and determine complaints that
may be made against assessments, and
other of its acts required or authorlsed
by law.
9. The Commission shall hate power
to summon and compel the attendance
of witnesses, to swear witnesses, and to I
compel the production of books and pa
pers, to take testimony under commis
sion, and to punish for contempt, as fully
as is provided by, law for the distriot
courts The General Assembly my pro
vide other penalties for violating the or
ders of the Commission.
10. If any person, firm, association or
corporation shall be dissattisfied with the
assessment made or action taken by the
Commission, such party may file a pet
tion setting forth the cause of objec
tion to such assessment or action o0, the
Commission or to either or both in a
court of competent jurisdiction, at the
domicile of the Commission, against sai
Commission as defendant. Elther party
may appeal to the Supreme Court of the
State without regard to the amount In
volved; such appeals to be rturnable
within ten days after the date that the
1 decision of the lower court becomes fnaL
All such cases, both in the trial and ap
nellate court, shall be tried summarily.
and by preference over all other cases.
Such cases may be tried in the court of
the first instance either in ehambers or
at term time.
11. No bond shall be required of said
Commission In any case in any court.
nor shall advance costs, or security for
costs, be required of it.
t12. It shall be the duty of the Attorneoy
I General, and the various district attor
a neys, on proper request or direction by
- the Commission of the Governor, to aid
Sthe said Commission in al level matters
o and to prosecute and defend all cases in
accordance with such requets and direo
a tions A failure on the part of such law
a ofifeers, when so requested or directed to
Serform the duties here imposed upon
them, shall constitute misfeasance ta
Soffce.
h Article VI.
i. After January 1st, 114. an asseIs
- ments for all State purposes, exoopt as
a hereinafter provided, shall be completed
on or before April 1st in each year, and
e the taxes shall become due and payable
e on the first Monday in June of each year.
d and shall become delinquent on the flst
, Monday in September It each year. Eah
, perish and muncipality shall have the
t, right to fix the date for the completion
y of Its local assessments, and the payment
s of Its teeal taxes and licenses, general
and special, until otherwise prescribed by
x the General Assembly. Until otherwise
a, provided, existing laws on these subjects
d shall be operative Levee district taxes
at and forced contributions, exclusive of
re produce taxes, shall be assessed and be
or come delinquent coincidentally with par
,f ish taxes.
2. Public service orporations shall bl
,- assessed on their physical property ant
,y on their franchimes separately. but the
to General Assembly shall have power to di- -
mn rect the Tax, Commission to assess the
g. property of such corporations at a valua
in tion including both physical property sad
I_ franchises, to be' determined by gross re
t- ceipts., or by dividends on stoeks and la
n terest paid on bonded debt. or by oa
1- other available method.
I, S. Incorporated hanks shall he assessed
t- by aesepsing the stockholders It the bos
be value dr the stock L e., capital st
or surplus and undivided profits es the as
y, sessed value of real estate locally as
sessd\ and taxed. and less such further A
e- deductions of not less tha Ave per enat
r- on their loans and discounts to ever bad
by debts and unearned aterest as the OGe
e. eral Assembly may prescribe wMich de
ad duction shall be made only tom thel
x- surplus and undivided prdts; all taxes
er to be paid by the banks and charged to
r- the stockholders.
nt 4. Individual iankers, Abh arms
n and unincorporated bak*la t
ad domiciled in this State, shall he
t. on the amount of capital, as sad a
to undivided profits actually emplod
their business, less the seed value
Sreal estate locally assessed sad taxed.
a. actually and exclusively used aid es
re played In their business and lss seeh
h furthe de4duotiosis ot less thea Ave pe
re cent so their leab s diseats h
e over bad debts and easred hatesot a
the General Assembly my
to whlch deduction shbal he made only ross
.- their surplus ad audMdd prodt.
-L Forel n blks and tiividual beakL
be s. banins farm a4 atmooarod
s banklng aiselatteas. d oU at of tne
el State but dotg business this tta
t. shall be assessed on such prportin
e their aspital, srl s ard undvded
ire profts as is aully employed ia thi
or State. lees tbe assessed value of real
in tate locally assessed a. d ta ed actally
and ezenlusively used and employed h
the their bstiaes in this Stato, sad lees
rs such further deduetions, net les then
se five per cent on theialr les sad die
counts, to covr bed debts and umeara
ed interest as the General Aeemshly
re may praerib whieb dedcti a
a- be made only from their surplus and -
or- dlivided profits
- . Inaranoe bonding ad surty som
apenies, •i pan er , frms and assel.
ee tions e d in the Iasumane, bmdg
o- and surety businress eexldia haoweve
hin fratenarl Iuran omapa nie uso
elations, shall be tased on a r etags
i- of their gros lpemims reeived upon
iv their business don In this Stato. es
as return premiums and reiasurance nla o
the ponies or ssations authorised to o
go- business in this Btst The percentage
ch aforesaid shall not exeed three per eat
Ac for all branches of Insuranc, bo
tall and surety busine, exeapt life
ate Industrlial iamsrane sad shell not s
t ceead two per cent for Hife and nladstrial
as insurance. The special taxe to support
the office of Are marshal ad re pro
ay ventlon bureaus shall not be deducted
the from the premiums hereby authorised to
and be taxed. When by the laws of any other
lty State or country any taefianw, pen
all alties, licens, fes dpots of ney
red or of securities, or 'other oblatioas or
ex- prohibitions are imposed on nwarnco
ns, bondt or surety ompalnes of thi State
or dong b in sh other State or
nue country, or upon their agents therei in
ex- excess of such taxe, pealties, fees, I
In cnses, depoito s of mone, or of seurl
ting tie, or other obligatiom or proibitiots
son imposed, upon such tiansrance, boeadltr
the or urety cmpan o such ow athe State
and or country, so long as such lw oontine
jrt- in force the same obligtions and proh
an- bRions of whatsoever sdnd may be tm
Sposed by the Onal Assembly of this
is state upo insuranea bonding or surety
not compaes of such other State or esatry
lie donlg bines5 in this State.
s, 7. Irrigation asals shall be taxed o
gi. a percenta et to exed two per eat
Sof their grs eceipat, only such real es
.o tate and the buldins ad trMucts
th therea, rights of way, maeliery, toos
dod and implements as are neceary to the
.00. operation of any esal shall be inaldd
in in and coered by this tx on gra
ra ceipts. All othae real estate and peoni
hea proserty of the owner of any cana slU
mit b ae oly amend and taxed.
rs L All sar reUries rso mills.
tl- tn ad daI, ottmo reed ol re
by fineries and reflneries of pretrolonum Sad
Sits products sal hae seased on the tair
market valuation.
1. Until ottherwise proded by the
General Assembly by a vote ot two-tiMrs
of the members elected to eac hoes ali
otrettan mines oft sulphur, st or oetr
ree mhierals, all oii or gs welb, a stan
 quarrie. sad, gravel and she l tsl ptsha
be taxed upon a percentage of the o
Sovalue of the product at the mouth of
Sthe mle, well, quarry or pit This p
- nte ohll not exceed ve per cent for
Ssulphur: thre per ent fo salt; twoa ad
o-hal per eat for e1 and $5 +nad
two per cent for reek and other minerats.
d in inclusive of gravel, eatd and shells Thi'
I of tax shall not apply to the prodct of a
minesl, quarries or pits or i1 or gas wells.
nes wheire the oawu, other tb public ar
Slscori cp e timn, use the mae for .m
d and dee pot sela th
Ss ame or its prDetl or aamite tme
-re i s the beds of pileh wem o lr
THESE SIX LETTERS
From New England Women
Prove that Lydia E. Pinkham's Vegetable Com
pound Does Restore the Health of Ailing Women.
Boston, Ma-s.-"I was pasing through the Chane of Life and suered
from hemorrhages (sometime lasting for weeks), and could a nothing to
check them. I began taking Lydia . Pinkham's Vegeta Compoad
(tablet form) on Tuesday, and the following Saturday morning the hem.
orrhagos stopped. I have taken them regularly ever since and am sedily
I certainly think that every one who is troubled as I wars should giv
your Compound Tablets a faithful trial, and they will fnd reliest -Mr
Gaoses JUar, 802 Fifth Street, South Boston, Mam.
Letter from Mrs. Julia King, Phenix, R.I
Phmnix, ILL-"I worked steady in the mill from the time I was 1 ar
old until I had been married a year, and r think that caused my bad fel
ingsk I had soreness in my side near my left hip that went arouind to m
bace, and msometimmes I would have to lie in bed for two or three days. I
was not able to do my housework.
SLydia B. Pikhm' Vegetable Compound h s helped e wondrfu in
every way. You may use my letter for the .odo others. Iam only too
glad to do anyth within my power to reemm your maedMi.'--Mr,.
JUA Km.e, Boz 62, PhenLix. LL
Letter from Mrs. Etta Donovan,*illimantic, Conn.
Willlmantl., Comn.-" For Arve years I sufaereduntold agony from female
troubles eausing backache, irregularites diness, and nrwos p
tion. It was impossible for me to walk up stairs without stopping on th
way. I was all run down in every way.
"Itried three doctors and each told me something different I ree d
ano benet from any of them but seemed to suffer more. The last doetor
said it was no use for me to take anythilr ma nothing would restore me to
health agant. oIbegan tkig L ºdBi Plakhm's YVegetabh' 'ompoad
to see what it would d, and bytaking seven bottles of tb- und and
other tre nt you advisd, I am restored to my natu ,.-..a th."-Ma,
am Doloru, 3 Main Street, Willimante, Coa.
Letter from Mrs. Winfield Dana, Augusta, Me.
Augu a, Xe,-"Iqdla . Pinkham's Veeteae Compound has ared the
ak headeh and the bead pain I adIn my rig side, ad I am
paedretly wut-M Waieo An No. 5, Me
Letter from Mrs. J. A. Thompson, Newport Vt.
Newport, V-"I than. for the g beneidt LydL 'I Plakkm'a
Vegetable Compound has & me. Ioo eghtb ottle ad it did wuiders
for me, as I was a nervous wreek when I began taking wIa I w s
spk a good word for it to my Mrlnds. -Yes Joan TruussE, 3.t8,
Newport Center, Vermont.
Letter from Miss (rac. Dodds, Bethlehem, N.H.
Bethle1iem, N.H.-" By working very hard, sweeping crpet, washig.
Ironing, lifting heavy baskets eloths, ae. I got all ran dow. 1 was
sick in bed every month.
"This last SPrLn mothe ftr Lydia U Pakhemba Vegetabe dee
pound for men ey I ele another rl. I am r sae ad do
not have the pno that Idd, and do not ave to go s obe. wis tem als
my friends what the Compoud is dolnfr m.e - Mls GAm . DIMsm
Box 13, Bethlehem,N .B.
Per SO Lyel IL Phabsmi% Veadet
Coeain eahs been t .e smisa d fer..
e! llt. No one dt wlt wmama's meUa
does Justie to heeself whoa, l wi - -
b WCrtet oLY i L f Miac0 .
Yoietter will ei, ab od
lC erouon bdtr~~~0. wr
Nothing keeps a man so busy as the
attempt to idle away his time.
A baseball plaer may be sluggish hd
without being a slugger.
Korean Arabe Land.
nt is estimated that the aeseat
area of arable land I Ebres might
be Increased 30 to 0 per eaSt., bat
mot mor. pr
be
Norwegian Solentie Expedltes.
A Norfegian expeditlem will- stdy
the natives, Sora and tfas of fo al
Iost unknown regioa of eorthma
I and osntral Asia.
His Weapon.
"DIM you see where an esoaplin ma
nr insomewhere struek dows his pu
Ssuer with a cake soap"
"Then I suppose he made a elea
getaway."
Collective Housekeeping
An English paper tells of as exper
s meat in collective housekeeplag Ia
what is known as Bret uares vil
p lage. The dwelling houses contala al
SImprovemeats except a kitchen. Mslo
a for everybody are ooked at a oem
trl hall, and may either be estes
there or seat home. A fouromeoure di
nor costs only 1 shilling sad pem s.
Servants are supplled, when seeded
from the central hall at a east l
about ten cents an hoar.
A FOOD CONVERT
oeed Feed the Tree Rees to Healt.
I; - (
The pernicious habit somo peeas
t still have of relying on nauseous drugs
to relieve stomaeh trouble keeps up
- the patent medicine business sad belpe
r keep up the army of dyspeptica C
Indilestion-dyspeplsa - s eased L
Sby what is put into the stomach In tho i
way of improper food, the kind that b
so taxes the strength of the digestive b
organs they are actually crippled.
, When this state is reached, to reort
Sto tonics is Ilke whipping a tired
i horse with a big load. Every addl
tional effort be makes under the lash
as diminishes his power to move the
load.
e Try helping the stomach by leaving
- oe havy, masy, indetib ood
and take on Grape-Nutr t, emasly
tr digested, full of strength for serves
and brata, in every grain of It. The's
ma no waste of time nor energy whae
SGrape-Nuts is the food.
s "I am an enthusiasti user of rsape
Nuts and consder It an ideal food."
.a writes a Maine man:
"I had nervous dyspeplsi and was
as all run down and my tbed seamed to
do me but little good. 1rom'readng
. adverttament I tred Grape-Nuts
food, and, after a Sew weeks' stesad
use of It, felt greatly Improved.
S "Am much stroeaer, not nervous
now. and can do more work without
er feullag so tired, and a better every -
all way.
SI relish Grape-Nuts best with eream
,f and ue tour beeping tesspoonnls as
r the eearel part a mea. I am sure
te ar tet sands at peraans with.
&, stomach treable who would be beo
M bhted by using Oraps-Nut." Name Sv
.a by Pstum Co., attle Cresk, Micb.
r- Read the Mtle blek, "Theo sRe to
t Weavi," In pkg. Theres as
t sea."
S es ag Ze 1se A
El eo
In Ostham.
"I know a psilosUa WIhD aIWE9
pa by so.th lt w.ey we*k at
"RU=46 I knew ca vhs s3*ap
p-b b vy weak M-. tl ab
seem."
Three isa Growl, bt ml In ths
qct Ot the mum s hr whmn i ton
prima iso'aalrS fY- JupS' 14
bears.
Greush'e Vesetole
" f your hs band sula rr Wvs
dear
"Noteso musk asI am.!
On fdo~ Fuh.el -~~a d a
I ~ __~~ IU~~
A ou a T saw i hs in
w/I wE duugs -
I wbsusvsryow mM~tbwwll. bs
tess Peed 'm- mumI
Geld two so f -ve wi.
Im
`The Pen That fdi Use"
SVani&6ý Forever
R~ .I paan t t Ome
UV !Melee rparu
Mlr -!ad a1
h kismthscs isinbufgbmssls.
* SAIL VUL. 31*1 DOS, MLW I "J
* =W : G nt bo Signatur
4 -ze
cO S or isaomesM 666
`gwa s,,e.o..m. tciin as. vm sad
sita.u theses a tok tis Peter wU
as cewera Pric 2Se.
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