Newspaper Page Text
EXTRA SESSION 1912
ACar 3. 4.
-UI No I O r Voegtle.
rese tlt h . . tt., to tile
ef the Late Of is .i dna uII1
t to thI ut Nstitut un au
parishes and I .,lt tao i . ng n i -
to exrnlL :pW t tll tral ]
and also improved value.
of structles nl I I to unitim
by immirta ate into the
g s occupy SaIt I.itrs as home
tem local tarxtiln for a period
jlas ten (10. )eors
1. le it rhsolve I by the
As emtIl of th, State of Lou
g-.thirds of all tie members
Sieach house councurring. That
swin amenlmend t to the (Con
of the State of Itouislana he
ame is hereby suhmitted to
fled electors of the State at
stonal eletiun to he hell
first Tuesday after the first
hi the month of November of
il t . to -w it
sarish and self-taxlng munt
shall have the light to exempt
l rtl enterprises and also tihe
value added to unilmp lrved
tLhding all structures thel ,,n,
Its Into tle State whoi -
lands as h-,r.-steads. from o
for a period nit to exceed ten
O by the vote of two-thirds in
at all its taxpayers. who are
electors. lncluding resident
pa-yers, holling at least two
of the properyl subject to local
within the taxing locality at a
dsetlon called for that purpose.
special eleclton members of
Sassociatious and heirs of
errwlie qualified, shall be
-- vote their respectlve pro rat.a
ge-,d valuatiron of said part
assoelatlons or estates. Eact'
so exempted must be situat
the limits of the exempting
and be established after ti.e
3. Be it further resolved.
""ghat there shall be Irinted on
to he used at said election
"For the constitutional
authorizing parishes and
unlclipalities to exempt new
eaterprises and also improv
Iscluslve of structures. added
ed lands by immigrants
State who occupy said lands
s. from local taxes for a
tto exceed ten (10) years." and
the constttuslonal amendment
parishes and self-taxing
to exempt new industrial
and also Improved value.
structures, added to unim
by immngrants Into the
oecupy said lands as home
local taxes for a period
ten (10) years." and each
Iandcate on his ballot as
the general election laws of
whether ne votes for or
THOMAS C. BARRET.
*overnor and President of
I.. E. THOMAS.
f the House oIf Representatives.
IUagUst 24th. 1912.
L. h IIALL.
oideser of the estate of Loulasiana
agretary of State.
Am 3O. S.
-31 No. .3 By Mr. Burke.
sgluttoo submltting to the
ail is.ana an amendment to
ion exempting from taxa
waty (20) years corporations
4I lend money on mortgages
property at not more than
W Bent interest, net to the
thp power to negotiate bonds
of local taxing districts.
I.L It resolved by the Gen
of the State of Louisiana.
all the members elected to
oonourrtng. That the follow
t to the Constitution of
Ot Louisiana be and the same
oabmltted to the quallfied
oi the State at the congres
m1 . to be held on the first
after the first Monday in the
lovember, of the year 1I12, to.
e surplus and personal es
every corporation hereafter or
m RhiT State for the sole pur
L agig money on mortgages on
eerty situated in Louisiana
ef Interest not to exceed six
suat net to the borrower, with
to stetlate and handle bonds
issued by the various par
leal districts and municipali
Sbe State of Louisaiana shall
from taxation for twenty (20)
the date of the organization
s44 aid companies, provided that
lid companies shall have a full
Capital stock of not less than
i. and provided further that
my such corporation shall on
darges the borrower, more than
semt Interest. whethet' by way of
discount, or otherwise. It
it the entire exemption here
and be subject to taxation
time it makes such loan; and
e corpnratlos handling or ne
any sucurltles other than thors
e mentioned shall Incur a like
eorporatlon shall have power
asy money on depoelt or to
g busitness of any sort. but
corporatlons shall be under
and supervision of the State
aer. whose duty it shall be
to the Attorney General and
Tax Comm(teson any viola
l condition of this exemption.
Be It further resolvel. etc,
shall be printed in the
to be used at said election the
"Pr the amendment to the Con
exempting from taxation for
(3) years corporations orralS
sole purpose of lending money
real estate situated in Lou
t oet more than six (0) per
o the borrower, with power to ne
s d handle local securitIes." and
"Against the amendment to
titutlon exempting from taxa
twenty (20) years corporations
for the sole purpose of lend
7 on country real estate situat
Lullsana at not more than six
IO ast net to the borrower, with
t1* negotiate and handle local
" andl each elector shall in
" his ballot. as provided by the
election laws of the 8tate.
he votes for or against the said
S THOMAS C. BARRUT.
t Governor and President of
L E THOMAS.
of the House of Representatives.
: August 24th, 1912
L F, HALL.
rnor of the State of Louisiana.
. Secretary of State
A0T WO. T.
Bill No. 4. By Mr. Favrot.
rwolutlon preposlag an amend
te the Constitution of the State
san relative to the exemption
otoation of money in hand or on
I. Be it resolved by the Oen
mbly of the State of Loulsisna
- of all the members elected
house concurring. That the fol
amendment to the Constltution
tats be submitted to the quall
ors of the State for their
or rejection at the congres
leCtlon to be neld on the fIlrst
after the first Monday In the
November. 7911. as follows:
Shall be exempt from taxation
in hand or on deposit.
2. Be it further resolved. ete..
officilal ballot to be used at
shall have printed thereon
: "For the proposed amend
Constitution of the State oi
exempting from taxation all
1 bind or on deposiL" and the
- Againet the proposed amend
to Constitution of the State of
exempting from taxation all
ti hand or on deposlt." And each
Shall indleate as provided by
election laws of the Btate.
he votes for or agalnst the pro
THOMAS C. BARRET.
Governor and President of
L. . THOMAS.
Sthe House of Reproesentative
1 August 2t4h, 10 2.
L L HALL
of the State f Lesians
es~re ea of tate
ACT mO. I. i
Senate Bill No. 5. By Mr. Well.
Joint resolution proposing an amend
ment to the Constitution of the State of
Louisiana. relative to authorizing par
Ishes and munitipnllties by a referen
dim to their respective qualified elec
tors to exempt from taxation an amount
not to except $2.000l.00 to be deducted a
from the value of dwellings exclupively
necpled by bona fide owners for resi
lential purposes only. and to withdraw
iln'h exemption by a similiar referen
Section 1 Be It resolved by the
feneral Assembly of the State of Taot
islana. two-thirds of the members elect
ed to each house concurring. That the
following amendment to the Constittu
tion of 1 F9 be suhmitted to the qua'i
fie-l electors of thi State for their
a'loptior or rejection at the conaret
stonal election to I.." held on the first
Tiu.i*lay after the first Monday in the
moo tii or November 1912. as follows:
That every parish or municipality
through its Pollice Jury or governing
authority shall have the right to. and
upon the petition of one-fourth of the
qualified electors residing within its t
lurisdiction shaU. stuhimit to the qual
Ified electors in said parish or munic
ipalit-. at an election to he called and
held for that purpose, after thirty days' r
published notice. the question as to
whether or not there shall be exempted
from taxation an amount not to exceed t
82,000.00 to he deducteI from the value P
of all hbuildings rxc.lusively occupied by
bona file owners for residential pur
poses only: provided that any exemption
may he withdrawn in the same manner
In which It may be granted.
No auch exemption, voted by a par- 1
ish. shall operate to grant any tax
payer owning and occupying a home a
within a municipality the right to de- ^
duct the exempted amount from the I
Improvement value of his property in
respect to municipal taxation.
Section 2. Be It further resolvedl.
That there shall be printed on the hal- t
Iota to he used at the said election the
words- "For the proposed amendment '
authorizing exemption of homes from
taxation " and the words: "AgainPt
the proposed amendment authorlzing
exemption of homes from taxation."
and eabh elector shall indicate aJs pro
Slte-I ti the ceneral election laws of th.
State whether he vnotes for or against !
the propose-* se-^niment.
THOMAS C. BARRET.
Lieutenant Governor and President
of the Senate.
L. K. THOMAS. t
Speaker of the House of Represen
Approved: August 24th. 1912.
L. E. HATL.
Governor of the State of Loulsiana.
A true copy:
ALVIN E. HEBERT.
Secretary of State.
ACT !O. 9.
Senate Bill No. 6. By Mr. Barrow.
Joint resolution submitting to the
people of Louisiana an amendment to
the Constitution providing for referen
dum to the people of each parish to
determine whether cities and Incorpor
ated towns and villages or any one or
more of them shall he free from taxes
and licenses levied by parochial author
itles for parochial purposes, subject to
the obligation to make certain contrl
butions to the parishes. t
Section 1. Be it resolved by the
General Assembly of the State of Lou
isiana. two-thirds of all the members
elected to each house concurrin, That I
the following amendment to the Con
stitutlon of the State of Louisiana be
and the same is hereby submitted to
the qualified electors of the State at
the congressional election to be held
on the first Tuesday after the first
Monday In the month of November of
the year 1912. to-wit.
Every parish throu~lr Its Police Jury
shall have the right to submit and.
upon the petition of one-fourth of the
ouallfted electors therein snail submit
to the qualified electors of said parish. i
at an election to be called and he'd
for that purpose after thirty days' pub
lashed notice. the question of whether
or not all or any one or more of the
cities. incorporated towns and villatges
within the limits of the parishes (un
less already exempt) shall be free and I
exempt from all taxes and llcenses lev
ted by parochial authority for parochial 1
purposes. provided that whenever such 1
exemption tis granted. each city. Incor- t
porated town and village so exempted 1
shall contribute to the parochial author
ities its fair proportion of all parochial
burdens, debts and expenses common to i
both. Such proportion to be adjusted
between the Police Jury and the mu-I
nicipal author'ties. and In case of dis- I
agreement such apportionment to be
made by the State Tax Commission.
Section 2. Be it further resolved.
etc.. That there shall be printed on the i
ballots to be used at tie said election
the words. "For the amendment to the 1
Ponstitution establishing a referendum i
to the people of each pariahl to deter
lne whether or not cities and incor
'rated towns and villages shall Be re
leased from parochial taxation and Ii
censes. subject to the condition of con
trihuttln' to parish expense" and the
words. "Against the amendment to the
Constitution establishing a referendum
to the people of earn parish to deter- I
mine whether or not clt'es and Incor
Iporated towns and villages shall be re
leased from parochial taxation and it
senses. subject to the condition of con
tributing to parish expenses." and each
elector shall indicate on his ballot as
provided by the general election laws
of the State. whether he votes for or
agartint the paid amendment.
THOMAS C. BARRET.
lieutenant Governor and President
of the Senate.
LE . THOMAS.
Speaker of the House of Repreen
Approved: August 24th. 1912.
L. B, HALL.
Governor of the State of Loulslanr.
A true copy:
ALVIN 1K. HEBERT.
Secretary of Stata
LOT 30. 10.
Senate Bill1 No. 7. By Mr. Sbafftr.
"oint resolution submitttng to the
people of the State of Louisiana. at
the congesslionai election to be held
In November. 1912. an amendment to
the Constitution 3f the State exempting
from taxation for ten (10) years from
the date of completion the capital
stock. franchises, and certain property
of all corporations construrting, owning
and operating within the State a com
hined system of Irrigation. navigation
and hydro-electric power. using fresh
water streams and water shedsa. provid
ed that each system be completed and
In operation within five (51 years from
January 1st. 1913. and providing fur
ther that not less than five million
dollars shall have been expended In
the construction of each system.
Whereas. the State of Loullsana has
large areas comprising millions of aeres
of land that can be reclaimed and
brought into cultivation by Irrigation.
whereby large additions will be made
to the population and the assessed val
ue of the State; and.
Whereas, canals can be constructed
so as to provide irrIgatlon. naviwation
and power, and it is the State's duty
to encouraglre and promote the organl
zation of such concerns:
Section 1. Be it resolved by the Gen
eral Assembly of the State of Louis
iana. two-thirds of all the members
elected to each house concurring,. That
the following amendment to the Con
stltution be subhmitted to the qualified
electors of the State for their adoption
or rejection at the congressional elec
tion to be held on the first Tuasday
after the first Monday in the month
of November. 1912. as follows:
There shall be exempt from taxation
for ten (10) years from the date of
completion the capital stock. franchises
and property of all corporations con
structlng. owning and operating within
the State a combined system of irriga
tion. navigation and hydro-electrie pow
er. uslng fresh water of LouItsana
streams, and water-sheds, provided that
each system shall he completed and in
operation within five (5) years from
January let 1913. and provided further
that not less than file million dollars
shall have been expended in the con
astrllatilon of each system. No real or
corporeal property stall be covered by
this eromption except that which is
necessarily connected with and appur
tenant to each canal system and form
ing part thereof,. nor ahall this exem -
tlon extend to the asseesd value that
such real estate had at the time it may
be aenulred by the company: provided
that the right of the State to regulate
the diversion of its publite waters frnm
their natural beds shall not be warived
by this amendment.
Section 2. Be It further resolved.
etc.. That the official ballot'to be used
at said election shall have printed
thereon the woreds: eFor the promoaed
amendment to the Constitution of the
State of Louisiana exemptingr from
taxation for ten (10' years from the
date oef completo ocertala new esuals
for trrigation. navigation and power
purposes to be completed withif five
years with a epltl eof not lam than
fve millm dolars." sand the words:
"A~¶atmt the ameandment to the Cenastl
tuo h e Iro Statto a o idna 'e
ing from taxation for ten 110) years ,
from the date of completion errtu
new canals for irrigation. navigat:on
and power purposes to he completel
within five (l I years with a catital
of not less than five million dollars." P
And each electto- shall Indicate as pro
Ifded In the grneral election laws of
the State whether he votes for or
against the proposed amendment n
THOMAS C. B.\ARRT. i
Lieutenant Governor and President .
of the Senate. st
.L I,. THOMAS.
Speaker of the House of Represen- r
Approvel: August 24th. 1912. I;
L. E. HALL,. ar
Governor of the State of I.oulisana. at
A trpe copy
ALVTN F. IHEERT.
Secretary of State. no
AOT NO. It. ca
Senat-e i'1 No R. By Mir Voelrtle. t
J3,int rearluilon propr.eing an amend-i
ment to the Constitution of the State at
of Louislana exempting from taxation '
the legal reserve of life Insurance com
oanles organized under the laws of this
Sect',,n 1. Re it resolved by t"e i
' eneral Assembly of the State of Lou
isiana. two-thirds of all the memhers at
elected to each house concurring. That a1
the following amendment to the (Con- tr
stitution of the State be submitted to hi
the quallfied electors of the State for m
their adoption or rejection at the on- le
rre'snnal election to h. hell on the S
first Tuesiav after the first Monday in
the month of November, 1912. as fol- g
There shall be exempt from all tax- Pi
ation the legal reserve of life insurance R'
companies organized under the laws of n
Section 2. Be it further resolve 1t
etc., That the official ballot to t used a
at said election shall have printed
thereon the words: *For the proposel
aencidment to the C(,nstitution of the n0
State of Louisiana exempting from all
taration the legal reserve of life in
surance companies organized uinder th,
laws of this State." and the words.
"Against the proposed amendment to th -
Constitution of the State of Louisiana i
exempting from taxation the legal re- t)
serve of life insurance comnanlri or- if
ganized under the laws of this State"
And each elector shall indicate as pro- ti
vlded by the general election la'vs o.
the State. whether ne votes for or
against the pronosed amendment. b
THOMAb C. BAHRT!".
Lieutenant Governor and President f,
of the Senate. it
L T. THOMAS. b
Speaker of the House of Represen- t1
Approved: August 24th. 11R1t
L. E. IHALL,
Governrr of the State of Louisiana.
A true copy:
ALVIN . E. HEBERT. c
Secre'ary of State. tl
ACT No it.
House Bill No. 2. By Mr. Roberts. 0
Joint resolution submitting to the peo- I
pile of Louisiana an amendment to the i
Constitution reorganizing and remodlellng
the State's system of assessment and tax- :
Section 1. Be It resolved by the Gen- d
eral Assembly of the State of Louisiana. ,
two-thirds of all the members elected e
to each House concurring. That the fol
lowing amendment to the Constitution of w
the State of Louisiana he and the same a
is hereby submitted to the qualified !ee- I
tors of the State at the Congressional l
election to be held on the first Tuesday Ie
after the first Monday In the month of
November, in the year 1912, to-wit: tS
Article I. fl
1. The taxing power shall be exer- c
cised by the State and by its subdlvis- t
ions for public purposes only. a
I. The taxing power shall never be
surrendered, suspended, given, commu- I
ted or contracted away: but where par- a
Ishes or municipal corporations shall
grant exemptions from parish or mun
cipal taxes for a period not to exceed ten ,
years from date of completion to en- c
courage the establishment of industral f
enterprises, or a similar exemption to im- ,
migrants cf the value added by them to;
vacant property owned and occupied as a a
homestead, subh exemptions shall not be
withdrawn either as to enterprises es- d
tahtlsbed or substantially begun in good o
finlth, or to immigrants who have actu- '
ally acoulred and Improved or in good
faith begun to improve their homesteads, H
since the granting of the exemption. The . ,
General Assem .ly on behalf of the State, a
and the govetring authorities of all sub- .
divisions of the State on behalf of such
subdivislon. may defer for not more than r
three years the coliection of taxes In lo
calitles subjected to overflow or other
publie calamity. t
2. The General Assembly shall have c
power to classify all property for taxa- .
tion. and to adopt different rules and
rates for different clases, but such rules
and rates shall be equal and uniform on c
all subjects of the same class throughout t
the territorial limits of the authority 1
levying the tax. All such elassifications s
shall be based on the characteristics of t
the property Itself or its use, and never
on persons or ownership.
4. Except In case of foreign nvasion
or domestic revolution, the General As- i
sembly shall not have power to levy'
any ad valorem property tax in excess of l
four per cent; but the General Assembly
shall not exceed the rate of two and one
half per cent except by a vote of two
thirds of all the members elected to each
house theref i
1. The sources of State and local rev
enue shall be segregated and. except as
hereinafter specfied, or as may be here
after permitted by a vote of two-thirdsl.
of all the members elected to each House 1
of the General Assembly. each taxinSg I
authority shall be restricted in taxation
to ts own sources of revenue as herein
1 Until otherwise provided by a vote
of two-thirds of all the members elected
to each House of the General Assembly. I
the following shall be the sources of
1st. The special taxes bornrafter pro
tad. All corporations, private pdrons
and unlmtcborlated esocitations that op
erate any railroad falling under the jurhi
diction of the Railroad Commission of
Louiiana; street railroad; combined
street ralramd and electric light and
power bulness: heating or refrigeration I
plant (not tinclusive of cold storage
plant): telephone line: telegraph line.
whether wireless or otherwise: express
lIne. dising car, sleeplnlg car. otl ear, re
frigeMatityg ear, or cars for any other pur
pose operattt upon rallroads In this
State: steamboat, motor beat steamship.
ferry, barge, and tug. or other water
craft, where operated for hire. canal for
tr' -r-ortatlon or Irrigation, and pipe line
for oil or gas. When the electric light
and power busless conducted in con
junetion with any street ralroad ean be
Ipractteafty asered fom the street rail
mrad busidem ftr purposes of assessment
then such ssv'erance shall be 1ma1d by 1
the Tax Commlitife and such electric
Illght and ower besiness shall not be a
source of State revenue.
3rd. All haank State asd National.
lncludlng avtnl banksL trust banks and
trust companies, and al private bankers,
whether individuals or partnerships. save
that the real estate of all banks and
bankers shall be locally rassessed and
taxed. The assessments of the real
estate of banks and hankers shall be
equalized annutally by the Tax Commls
sion to the basis established and In vogue
In esach locality where such real estate
4th. All insurance companies Includ
ing bonding and surety companies, for
Slgn or domestic, and all persons and
partnerships engaged In Insurung persons
or property, save that all the real estate
I and corporeal property of swuch companies.
persons or partnershlps shall be locally
assessed and taxed.
5th. All sugar refineries, rice mills.
rotton seed oil mills, cotton seed oil re
fineries and refineries of petroleum and
Its products A augear refinery Is hereby
defined to be a concern that bays and re-
fines raw sugar exclusively, or a concern
that buos and refines mear raw sugar
than the aggregate of the sugar produced
by it from cane rorn and purchased by
ibth All mines of sulphur, salt or other
minersls. all oil or gas wells, all stone
quarrles, sand, gravel and shel pita
$. Only the operative property of State
m r frrC f revenue shall be segregated to
the State. The General Assemhlv shall
define. in a manner not Inctltstent with
eanv provisiona of this amendment, what
the o~peratlive proerty of leach such
anufce I. Real estate and the Improve
I ment thereon forming part of any rail
mad terminal, depot ov yard or ware
heuse or shop, acqured after July 1.
1"12. even though It may fonrm part of
the operetive pro of any ratlroad.
shall not be a source of Stste
revenue except by eonastitutional amend
ment, unless such property had hbeen.
prior to mid date, part of a rarilrd tar
mline, depot. yard. wreouse r shoap.
4. All other pronerty submhject to tasm
tion. except as herein snoeled, o except
as may hereafter he dtreted by a vote
of two-thirds of all th memseb e 'ected
to each house ofe the frla Assembly.
Saha1 be seue e teeal teasleu.
to lovv fr Stab Speosso h bmswa
sp eda ini m el tre r
I A tas on the transfer of tocka it )I
-orporations not to exceed 2 cents a el
i A tax on the organisation of do- '
,,,stle corporhtions, organised for profit,
excepting banks, fraternal insurance
.nmpanles. and building and loan or
oome"taL n s.sonlatnin not to excee
ten dollar flat. plus not to exceed one
twentieth of one per cent of the author
'red capital stock and surplus. which tax
hall he lote il upon increases of capital
stock as well as upon original issues.
3. A tax on private corporations, or
ranired for profit, for the privilege of ex
e-risng corTorate functions, not to ex
teed one-twentieth of one per cent per
annum ,n the outstarding capital stock
'and surpluls. excluding hanks, fraternal t
nld life Insurance companies and hul'd
Ing ,net loan or homestead nasocldtlons
no such tax to be less than five dollars.
On forelgn corporatlis thils tax shn"
hPe letted on such proportions of their
capiltal stock and s.urllus as Is used in
this State In Intra-State business. Ir "r
lieu of the franch.se tax on capital and
surplus, life Insurance companies, foreign
and domestic. not Including fraternal in
surance a-ts.ciations. shall nay annually
a fiat fee of $150.00 plus 32 .0 on each
$10,000t nn of premiums collected in Louis
Inns during the preceding year.
4. The annual ad valorem tax on all vi
automobiles and taxicabs, and also on cI
all other auto-driven vehicles used for
transportation of persons or freight for q,
hire. with permission to the local gonvern- ,
ment of the residence of the owner to in
levy an annual license tax not to exceed ,,
35.00. One-half of the proceeds of this t
<tate tax collected from each owner shall n
go to the State good roads funds: the
remainlnd moiety of such tax shall be
paid over by the State to the governing
authority of the locality from which the
machine is registered, to be devoted ex
elusively by such governing authority to
the improvement of the public highways
within its jurisdiction. 51
5. A tax on cotton future contracts.
In lieu of all licenses to future brokers. c
of not more than fifteen nor less than
ten cents on each purchase and sale of d
each 100 bales, to be paid on each trans
action. one-half by the buyer and one- c
half by the seller. R
6. A tax on grain. coffee, rice and
sugar future contracts, in lieu of all
licenses to future brokers, of not more t
than one and one-half per cent nor less c
than one per cent on the commissions
paid on each transaction. Each unit con
tract as established by the rules of the
respective exchanges shall he the basis
of the tax, to he paid. one-half by the
buyer and one-half by the seller.
7. A true, progressive inheritance tax
for the benefit of the General Fund, and
if such tax is levied all beneficaries shall
he divided into the following classes with n
the follawing maximum exemptions for
each class: q
First. ascendants. descendants, sad
snouses, with an exemption of $2.000 each.
except as to the widow, when the ex
emption shell be $5.000. and excent as to
children under the ages of sixteen, when C
the exemption shall he $3.500 each. The n
widow's marital fourth shall be exempt 0
Second. collateral relations of the sec
and degree, including nephews and C
ineces and their descendants when the n
Iestate is divided by roots, with an ex- t'
emption of $1.000 to each root, and daugh- t'
tern-In-law with an exemption of $1,000 a
Third. collateral relations of the third t
degree, excluding nephews and nieces 0
and their representatives. with an ex- "
emotion of $500 each.
Fourth. all other collateral relations 0
within the sixth degree inclusive, with
an exemption of $250 each.
Fifth, strangers and all collateral re- h
Ilatons beyond the sixth degree, with an
exemption of $100 each. o
The maximum rate of the progressive
tax shall not exceed eight per cent for the o
first class, twelve per cent for the second s
class, sixteen per cent for the third classm.
twenty-five per cent for the fourth class, I
and thirty per cent for the fifth class, r
maximum rates to be attained when any
inheritance. legacy, or donation exoedso
a half million dollars.
And the minimum ratee of such tax t
shall be one per cent for the first class. r
two and one-half per cent for the second
class, three and three-fourths per cent s
for the third class, seven per cent for the f
fourth class, and thirteen per cent for c
the fifth class. Whenever the rate of i
!assessment levied agalnst any inherit
ance. legacy, or other donation, when de- a
ducted from said inheritance, legacy r
or other lonation. would leave the (
beneficiary a smaller net amount than r
he would have received had the ta- r
heritance. legacy or other donation fallen t
into the next I.,wer class in the classi
fication according to amount of act
usl cash value, then the rate of taxation t
shall be first calculated upon the maxi- c
mum amount in said next lower class,
and the remaining amount of the Inherit- t
ance. legacy, or other donation shall be
taxed at the rate fixed for the hitgher
class into which the inheritance, legacy,
or other donation falls
Duplication of inheritance taxes as be
tween this State and other States, for
elgn and domeetie, shall be avoided by
the exemption of corporeal property be- t
longing to a decedent of this State, and t
rituated outside of this State, to the ex- I
tent of any inheritance tax of such other
State; and by the exemption of incer- 1
poal rights belonging to non-resident
decedents, such as shares of stock In t
L huisiana coronrations, notes, bonds, and 4
evidences of debt due by Louisiana debt- .
Iors or bearing on Loulsiana property, to I
the same extent I
This tax shall also be applied to all do- I
nations Inter vivos, the donees to be d1
vided into the same classes hereinbefore
defined. All donations inter vive to the
same person within a period of five years
shall be taxed as if together gomsutito
'tlng a aingle donation.
Legacles and donations later vvoa to
educational, religious or charitable Ilstl- I
tutiona, or to trutees for educatiUonal, re
Ilglous or charitable purposes shall be
Iexempt from thin tax unlim such donea
tion, or legacy, shall be more than half I
of the disposable portion of the testa
tor's or donor's estate, is which case
the tax shall be Imposed uoen the entire 1
legacy or donation and the legatees or
donees shall be coasidered to be within I
the third clams.
S. Such other specidal taxes as thh
Oeneral Assembly by a vote of two-thirds
of all the members elected to each house
miy from time to time preecribe.
1. The General Assembly shall have
power to levy license taxes only o0 pr
sons. partnerships, associationa and ear*
porations engaged In busilness or occup
tions that fall strictly under the domain
of the police power, and for that purpoMee
to classify all such businesse and occu
pations, and to graduate the tax within
1. Local sumbdivisions of the State ies
eminent shall have the power to levy
lticenses o businesses and ecetspatol
falling strictly within the domain of tihe
le power uas provided in the frego
ing msection for the State, save that such
local llcenses as may be levied oa trafic
In malt. vinous and aleehole I lqors shall
not be kless than those levied by the State
nor less than those now ol hereafter to
be prescribed by the Oeaeral Aeesably a
minimum local Icenses,
1. Such local suhdlvlies uas each msy
determine for Itself shall also have the
right to levy licenme taxes, classied and
graduated with due respect to equality
and uniformity within each clas, on all
hustnesseaee and occupationa not coverd
by Section $ of this Article; ove and ex
-ept licenses on eoarportionas, peroaons,
firms and assooiationse whom property or
business is amonr the sorces of revenue
reserved to the State, and save and ex
cept licenses on lndividuale engaged in
trades, occupations and catigs Involving
the personal labor or skill of the person
to be taxed, and not alting within the
domain of the poltee peor: and save and
except corporations. ameciations, part
nerships or individuals engaged in nsnu
facturing or industrial pursmts wlmse
capital stock, or capital in business, is
Sles than five thousand dollars. and not
falling within the domain of the police
power; and save and except persons,
frms and corporations engaged in agri
cultural or hortlcultural p lrsita en n
event shall any such local license ex
ceed one-tenth of one per cent of the
aroes receipts of the icense, provided
that no license shall be less than .500,
nor shall the Ieenses provided for In
this section be levied unless the general
property tax of eah taxing locality, when
exertised to sixty per oent of its limit
shall not be sufficient to pay the expensees
of its government. Whenever a munlcd
pal iicense equals the license levied by
the parish, only the muncldpal leense
Sshall be due and colleetble.
1. All assasmmets of property for
State purposes staB, be lde by a State
Tax CommisslecO of 1 three
members to be eec not later than
July 1st, 11, by a Board comaposed of
the Governor, the State Auditor and the
state Treasurer, fls among the quall
fled electors of the espective Rtallroad
Commlesson Districts as constituted at
this date, and they shall sot he subject
to removal except for the causes and In
the manner provided for the removal of
2 The terms of time first commimtssioners
shall be for two, flear and six years.
The period each ia to serve shall be de
termined by lot. At the expiration ofl
sudh terms. election shall be for the pe
nod of six years; and commissioners shallJ
he elected and vacancies filed for say
I nexydred term by thle qualitfied ecr
i tim rmeeh· nimd Commiedleli
)istricts at the mregnl r congraessena
elections held in this State the irst Tues
lay after the first Monday in November
.very two years; and at the said oongre
rional election held just prior to the ex
iratlon of their respective terms.
3. The Commisslon shall maintain an
,r1ce and have its domicile at Baton
.iouge, and the members shall reside in
taton Rouge and devote their time ex
.lusively to the discharge of their du
4. They shall each receive a salary of
vlye Thousand Dollars per annum, be
-inning January 1, 1414. and their tray
e'ing expenses, not exceeding a maximum
,mount to be fixed from time to time by
the General Assembly, an itemized ac
enunt of which shall be rendered in an
t. The chairman of the first Commis
inon shall be named by the appointing
'tnard and serve until the expiraltion of
his term of office, and thereafter the
"ommisslon shall select its own chair
C. The Commisaion and the individual
members thereof shall perform such du
'les in respect to assessmnent and taxa
Iton as are herein prescribed, and such
other and further duties as the General
s'semhly may from time to time pre
7. The General Assembly shall pro
vide said Commission with an adequate
C. The Commission shell have power to
adnpt and enforce such reasonable rules.
"rgulations and modes of procedure, not
Inconsistent with law, as it may deem
-roper 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 authorised
9. The Commission shall hate power
to summon and compel the attendance
of witnesses, to swear witnesses, and to
compel the production of books and pa
ners, to take testimony under commis
ion, and to punish for contempt, as fully
as is provided by law for the district
courts. The General Assembly may pro
vide other penalties for violating the er
ders of the Commission.
10. If any person, firm, association or
corporation shall be dissatisfied with the
assessment made or action taken by the
Commission, such party may file a peti
tion setting forth the cause of objec
tinn to such assessment or action of the
Commission or to either or both Io a
court of competent Jurisdiction. at the *
domicile of the Commlssion. agsinst said
Commission as defendant. iltihb party
may appeal to the Supreme Court of the
State without regard to the amount In
volved: such appeals to be returnable
within ten days after the date that the
declsion of the lower court becomes final
All such cases, both in the trial and ap
netate court. phall be tried summarily.
and by prefernce over all other casesm
Ouch cases may be tried in the court of n
the first Instance either in chambers or
at term time.
11. No bond shall be required of said E
Commission in any ease In any court.
nor shall advance costs, or security for
costs, he requlred of it. s
12. It shall be the duty of the Attorney L
General, and the various district attor
ners. on proper request or direction by
the Commission of the Governor. to aid a
the said Commission in all legal matters,
and to prosecute and defend all cases Is
acceordance with such requests and diree- t
Stins. A falure on the part of such law
ofmleers, when so requested or directed to
perform the duties here imosed upon
them. shall constitute misfeasance ia
Article VI. 5
1. After January ,1st. 1914. a3 assess
menta for all State purposes, except as
hereinafter provided, shall be completed 1
on or before April ist in each year, and g
the taxes shall become due and payable
, on the first Monday In June of each year
and shall become delinquent on the fir c
Monday In September In each year. Eaht
parish and muacipality shall have the
rihht to fix the date for the completion J
of Its local abaamsorerfts and the payment =
nf its local taxes and licenses. general
and speclal, until otherwise prescribed by
the General Assembly. Until otherwise
provided, existing laws on these subjects
shall he operative. Levee district taxes
and forced contributions, exclusive of a
, prduce taxes. shall be assed and be
mome delinquent coaeldentally with par
2. Public service corporations' shall be
assessed on their physical property and
on their franchis separately, but the t
General Assembly shall have power to dl
rect the Tax Commission to assess the
nroperty of such corporations at a valua
tlon includintg both physical property and
franchises, to be determined by gross re
calpts, or by dividends on stocks and in- 1
terest paid on bonded debt, or by say
other available method.
L Incorporated banks shall be assessed
by assessing the stockholders in the book
value of the stock,. I. e, capltal stock,
r surplus and undivided profits less the as
sessed value of real estate locally as
sessed and taxed, and lmes such further
deductions of not less than five per cent
on their loans and discounts to cover had
r debts and unearned interest as the GIan
eral Assembly may prescribe, which de
i duction shall be madd only from their
surplus and undivided profits: all taxes
rto e peaid by the banks and charged to
t 4. Individual bankers, banking firms
n and unineorporated banking assoclations
i domlclled in this State, shall be assessed
.on the amount of capital, surplus and
, undivided profits actually employed in
their business, les the assessed value of
real este.t locally assessed and taxed,
actually and exclusively used and em
a plored In their business, and less such
a further deductions nt less than fie pet
· cent on their loans a4 discounts to
cvner bad debts and unearned Interest as
the General Assembly may prescribel
a wMeh deduction shall be made only from
Stheir surplus and nundlivided profita
L Faorean banks and ndlaividual bhnk*
Sers, banking firms and luiancorporated
hbanking assneiations, demnilHd out of the
f State but doing buoames in this States,
shall be assmessed on such proportion of
e their capital, surlaus and undivided
e proits as is actually emloyed In this
r State. less the aesesed value of rel es
n tate locally auesed and taxed, aotiiually
and excelusively need and employed in
a their business in this Itate. and less
a sneh 'urther deductions, not less than
a five per cent on their loans and dis
counts. te cover bead debts and unearn
ed interest as the Genralt Asse-"'l.
e may prescrihe, which deductions shall
hbe made only from their surpluas and un
5. Insurance, bonding and surety cor
Spanlee, and pereos, firms and assuoci
Stions engaged in the insurance, bonding
- and sarety businessd, exacluding however,
a fraternal insurance compases and asso
elation, shall he taxed on a perentage
- of their gromen premiame rceived upon
y their buoatnes done Itn this Btate. lees
a return premiume and reminsurance nla com
Spanies or asntatias sauthorised to do
- busines in tbh 8stat TIm percentage
h aforesal shall not exceed three per at
4 for all branehsos of tansurne, bonding
i ad surety business, except ie
e Industrial inaraace sad shall not ex*
coed two per cent for life and Industriall
Sinsurance The speela taxes to sepport
the effie of ire marabel and fe pre
y vention bureus asha not be deducted
a from the premiums hereby authorted to
4 be taxed. When by the laws of say othee
State or eduntry any taxes, fines, pen
i alt, limsmti s, deposits of money
4 or of securities, or other obijations e
. rohllbitions are imaed on Insurne
, bondiatg or surety companles of this State
ir doing buesessl I seeb other State or
i country, or upos their agents therein In
excess of such tlae s, penaltes, fees, 1
a cses, desite of meat , or of secur*
g ties, or other oblations or peblhhttlone
n imposed upon eh Insurance, bondingl
e or sarety companies of such other State
4 or country, so long nuch lawse continuae
t- in formce the eame oslgstion and prohl
*. bitions of whatnever nnd may be mt
e posed by the Oenaersal Assembly of this
l State upon Insurane, bonding or surety
t companies of such other 8tate or country
- doian hsinweas in this Sttage
. 7. Irrigation enals shall be taxed on
I. a percentae not to exceed two per eat
o of their rss receptas only such rel es
c- tate and the buildings and struetures
b thereon, rights of way, maehinery, tools
4 and implements as arem nesmary to the
, operation of any enal shall he inciaded
In in and covered by ttdh tax on gross re,
, ceipts. All other rel estate sad personasl
Sroerty of the owner of any canal shad
L be Ilay assessed and taxed.
. L All sugar refineries, rice mil acot*
I ton seed oil mills, aotton seed oil re
y lfineries and refineries of pretroleum an4
bIts products shall be assemed on the fter
9. Untll otherwise pmvided by the
General Assembly by a vote of two-thirds
of the members elected to each houes. 11
n oerating maines of Isulphr, dit er therl
mineralte, all oil or gas whells, all stone
quanrries, and, gravel and shel pits shal
be taxed upon a pertentage of thegros
value of the product at the moth of
the mine well, quarry or pit This per
I entage shall not exceuad f r cent for
sulphur: three per cent fir alt: two and
one-blf per cent for oil and gas, and
two per cent for rock and other miaeral
Inclusive of gravel. msand and shells hth
tea shall not apply to the prodct of any
mines. quarriesl or pite or oil or gas webll,
r1 where the owner. other that public ser
a vice corporations, use the sms ror hi.
Spersonal purposes qnd does not sell the
Same or its products er mashatw the
same into asother Iproduet for sale
,r e grav , and or sel e le s taku
r from the beds of abile waters a fr
. shores * eu t to private mann
ECONOMY- . one ht* O hing- yo *
looking for in days
of high living cost-Calumet ins wonder
1 saving in your baking. But it more
Itisrrwbolmome lood.t.st fU.
Calat i made right-to Ull right-.to bL right. Ask
am d tir mrios d of wos bowhomit-or ask gou IsmCo.
rICEIVED WaIrST AWARDS
FMeto aI d.gJ rig-W bake iga .
Wit Pml ed ~Ee. . Imme -
Pr E Massin. homes Mueh, IIL
Ye... d..' - uqlr Ame. e l am.rI -
WOMAN WORKS OUT PROBLEM
Mrs. Sarah Ericksen Declares the Hen
Lays an Egg at the Same Hour
She Was Born.
What time o' day
Does a bn lay?
That question has puzaled poultry
fanciers for unnumbered decades, but
now, it seems. It has been satistac
rtly solved by a woman. She Is Mrs.
Sarah Eickson of Falconer.' N. Y.
Having kept chickeas for 37 years,
she believes she qualifies as an expert
in this hne of effort.
"I have worked out the problem,"
she declares. "By using marked leg
bands, trap nests and alarm clooks at
tached to the nests I have determined
that a hen lays an egg at the same
hour, minute and second that she was
born, or, rather, hatched. For In.
stance, if the hen happened to be able
to peck its way through its shell at
7:43 a. L m, she will lay an egg at pre
cisely 7:43 a m. And shbe will do this
without variation every time she Is in
clined to lay. I have kept close, 7o
tematic watch on my henas for five
years, and I have never known the
rule to fall."
Vegetable Fiber ln Shoee.
A Haverhill (Mass.) shoeman has ,
obtained patents giving him the right 1
to make vamps and tops of a veg-e
table Ober which he has Iavented and
perfected to be used In the manutao
tare of shoes. A few eases of shoes
have been made of this material,
whleb appears to be a 'ood sub
stiute for leather. The fiber Is said
to be particularly adaptable for warm
w.ather wear, because being of a
woven material, air can penetrate the
vamp and top. The Inventor also
elalms that a shoe made of this ma
terial Is waterproof.-Shoe Retailer.
English Honors Cost Mesey.
The letter patent 4ranted for the
dignity of a baron cost £1, sad for
that of a baronet £1 00, payable to te
board of inland revenue. Other e
penaes to be Incurred by the newly.
honored Include crests or new costs
of- rms, while some wish to have their
"geneMlogical trees" properly made
out. Consequently the Herald' ook
leg. is busy after the issue of a list
of honors, and the total expeames of
a baron are not far short of £400,
and those of a baronet exceed m30.
One Universal Symbol.
"Sctentists at work on a universal
language have one symbol to start
with that already has the same mess
nug the world over," a traveler sead.
"That is the skull sad crobenes. Its
speeeh is even more universal than
music or money. Musical values dif
for in different countries, so does
money, but from one end of the earth
to the other a skull and areaebes
"Nora, is my husband homos"
"Yes, mum; he's in the MlUary,
"Then wake him and teol hb I
want to see hbl."-Sattl.
Mies Voeol--m never habpw a
less rm breaking Into eongs
Bright Young Maa-Why duat yen
get the key and yea w't have to
"Do you believe In .lack?"
"Yes, sir. How else could I as
count for the success of my selgl.
u Ne =I inM. h.
tUlesa you have met the mother
just after ber arst abey has at its
rooth youa have no idea of real emelrst
Uvs Wasews ,eeM styvup Be ChAtag
teetbhnr. setenm the gsmm. r eseus tisamma
eso imana els, d a est . Ue a keua
Some men woar or rtu to sar a
4~ PrF~h SmCk Twit Dot 4
QUITE A DIF
First Comeala-What to tLe 4llI
eac between a beattifal h4 and a
8eoonad Comedian--roe q
First Comed ~-One has a shaes
to become a E~I Wide amd the other
to become a bell tried.
PFOe Made of Shells.
A umlnqe fice at sheall may be
saen In t. Petebrsbu,. ead 1a
oloses the premises a M. owes
brsight. The idea Originated wh the
owner, and he d the w himself.
The framework of the Itretpe is
of irom meshing, sand a tl pla.,
taoed emet. While the esment wIa
stil wet every shell was eanrflly
placed by hand. Two beadred thor
saad shells wre used t the ma
tag of this pemnalr fames, ad ever
forrty varieties wer brgt into
use. May of the shells rtas their
pristine color. The Idea is an autiadl
one. Indeed, sad the result IS el
Crime to Kiss.
In Russla It is a ertm fe lovers
to iss in public, se at very laos
ago two yeagu mss sad two younI
women were arrested I Odess sor
havings bee gullty - this eease.
aey had a been. diming tgeher in
Sa eetaast, and kissed on pertla
They were coeemned to short term
of Itapieoment, sad the semateese
were coaRiaed a appeal. The ger
era Sue I ROsSa" fer a hiss t the
opet street is 15 shillngs, but is a
treamar It my ost aaything e to
Erish Metropolis Leads tl Me.
According to L Meeos assacea at
It. Losi, who is mew II Loudso,
thee Is more mad in the hrtlsh am
tropolls than In any other of the big
oites he has been 1 s, sal his re,
er nlu toes pr~ea, lls.a .Vesa,
Now TYor. Washingist, hithameb , L
Louls and MilwUasee.
ReIeInIseO Vase of Spart.
The suborm em which King eorges
Children are educated includes oere
tel lastractioa I ans tyesi apes air
sports sad pmes. C91@t rdls
esming, oeing, shooting sad the le a
the young prince of Wales has bos
Improved Vasem Cleewr.
A now vacuam ela er, desiged to
be operated by water poewer in a
Isan or bathtub. eelss at two se
ties pumps drives by a water wheel.
collected to be wsahed away by the
Sort Jetmo fpor Niatelea Silety.
Ibat Johaseo, at Ah , N. T. is the
property of the Meatgasery Omsy
Historical societ. it is the oleot
I barial manasie in the countr, and
was beit by Sir William Johuson on
Sas grant o land from George IL. of
"es, sir, the ase of woma
setrago is siong to advance with g.
Going to disard the boble skirt,