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TITUTIONAL A
AMENDEMENTS
TRA SESSION 1912. s
m,
At ,c T . - , ' a. ls.
Bill No. . .. .:'. Voegtle.
resolution s ',! :tang to the
at the tt .. uif u na an
I, to ti ' :'.'o un author- su
=-ses iand :,l -It , i1sb munlcl- d
oex L Adu trial enr
nd alo ,r'.l d 6alue, in- (1
of structurt .' d. to unim- isl
lads b) tl .: rs:lt.s into the ed
who occupy. 4 .ua, I.Ids as home- to
fro.m local taxat i, for a period tii
c .nd ten l.,' ";,,.,rs.ti
- . Be .d r.,. Ived by the at
Assembly of II. ,-ate of Lou
two-thirds of :,ll the members TI
Seach hou .,. .-. iirring, That m
cwing amerinu. i to the Con
of the statd. ,, Louisiana be th
i same is I ..r. '. -ubnlitted to
..ied lectCor. ,f the State at u
.. sional electutl to be held(
st TUt.~.~il after the first
in the mtont!. of November of it
$ parish and Islf-taxing mu- i
hall hae t 'h.' right to ex- pi
ew industri!l , iterprises and w
0 Improved v.l'' .added to un- ec
lands, inclc!,:tra all structures e,
by imnmlar. "t into the State th
spy said :.,- _at homesteads, o
Jl taxes . f r ,.triod not to ex- d.
a 10-) year ,, y tIe, vote of two- at
i number of Aill its taxpayers, tt
ar qualified ..l-.tors, including 4
women taxpLay.'rs, holding at
twothirds of the property subject is
taxation withili the taxing lo
t a special .-i,-ction called for
at whkh special election di
of partnerships. associations n
of estates, otherwise qualified, l
be eattled to votl their respect
rata of the as` essed valuation T
nerships, associations or 1I
ch enterritse so exempted w
e situated within the limits of at
- g authority and be estab- u
fier the exemption is granted. tt
2. Be it further resolved, e:
tat there shall be printed on
to be used at said election ,
rds: "For the constitutional t,
authorizing parishes and a
municipalities to exempt
Setrial enterprises and also im- L
vanlue. inclusive of structures,
to unlmproved lands by immi
.to the State who occupy said S
as homesteads, from local taxes
N- od not to exceed ten (10) A
- and "Against the constitutional
t authorizing parishes and
municipalities to exempt A
tjstrial enterprises, and also
value, including structures,
o unilmproved lands by immi
le the State who occupy said
-s homesteads from local taxes
SyIod not to exceed ten (10)
Y-d jach elector shall indicate
ballot as provided by the gen
laws of the State whether
for or against the said amend
THOMAS C. BARRET.
t Governor and President e
Senate.
L E. THOMAS. c
of the House of Representa- U
. August 24th. 1912.
L E. HALL. c
of the State of Louisiana.
- : HEBERT.
of State. e
s
ACT. NO. 6.
.l No. 3. By Mr. Burke. t
reolution submitting to the °
t Louslana an amendment to
on exempting from tax
twenty (20) years corpora
to lend money on mort
eeentry property at not more
41) per cent interest, net to t
or, with power to negotiate s
securities of local taxing f
L Be it resolved by the I
Assembly of the State of Lou- a
thirds of all the members c
ech house concurring, That
amendment to the Con
of State of Louisiana be e
is hereby submitted to
electors of the State at C
election to be held
y after the first Mon- C
th of November of the
wit:
surplus and personal
&corporation hereafter
thiState for the sole
leading money on mort
property situated in I
rate of interest not to
) per cent net to the
power to negotiate and
and securities issued by
as and locl districts
of the State of Lou
ezempt from taxation
ears from the date
of each of said
that each of said 1
ihave a tall paid eash
not less than 250,
tfurther that In
eourlrstln shall on
~ the borrower more
e lt interest, whether
f eommission, disount, or
t shall forfelt the entire
ranted and be .ub
fom the time It makes
and any such corporation
negotiating any securities
these hereinbfore mention
a like forfelture.
oerporation shall have
15elve any money on de
4. a banklng buslness ot
all such corporatlons
the control and supaner
State Bank essminer,
shallbe to report tothe
and the State Tax
y violation of the con
Bet further resolved,
tLhre shall be prlnted in
1' be used at sid election
the amendment to the
esempting fro taxiation
(4) years corporations or
the sole purpose ot lend
ean eountry l estate sit
at net more than
eat to the borrower, with
*3 ite and handle octal
an the words "Against
t to the Constitution ex
taxation for twenty (i2)
orgralsed for the
landing money on coa
08t siteuated lp Louliian at
ha selx (6) per cent net
war ith power to ne
eletor shall lndlete on hi
CovYded by the general elec
KM the State whether he votes
the sid amendment.
THOMAS C. BARR]2T.
Oevernor and President
Senate.
L K. THOMA.
Sthe House of Representa
LA HALL .
ot te State of Loullsian.
REBERT,
of State.
ACT NO. 7.
10e. 4. By Mr. rayrot.
tion propoesing an amnden
Coastitution of the State
relative to the exemptlon
of money in hand or on
1 Be it resolved by the
bly of the State of Lou
hrds of all the members
house eenerring, That
amendment to the Con
State be submltted to
eectors of the State for
or rejection at the con
astion to be held on the
after the first Monday
of November, 191t. as
Sbe exempt from taxatoion
hand or on deposet.
Be it further resolved,
ctal ballot to be ue
shall have printed
weods: 'Fbr the prouced
e the Constitutton of the
*zeapting from
money it hane or on 4*
aaent to the Canatl,
.rnofa~?aatml:Y
Approved: August 94th, 1912. ti
L E. HALL, a
Governor of the State of Loulslana. 8
A true copy: u
ALVIN E. HEBERT, d
Secretary of State. t
p
y
ACT NO. 8.
Senate Bill No. 6. By Mr. Well *
Joint resolution proposing an amend- y
rent to the Constitution of the State of ti
Loulsiana, relative to authorising par- t.
Ishes and municipalities by a referen- p
dum to their, respective qualified elect- i
not to exceed Sz,00.00 to be deducted 11
from the value of dwellings exclusively
occupied by bona fide owners for rest- L
•iential purposes only, and to withdraw
such exemption by a similar referen
dum.
Section 1. Be it resolved by the
General Assembly of the State of Lou- A
Isiana, two-thirds of the members elect
ed to each house concurring, That the
following amendment to the Constitu- :
tion of 1898 be submitted to the quali
fied electors of the State for their
adoption or rejection at the congres
sional election to be held on the first
Tuesday after the first Monday in the
month of November. 1912, as follows:
That every parish or municipality,
through its Police Jury or governing b
autnority shall have the right to, and
upon the petition of one-fourth of the n
qualified electors residing within its
jurisdiction shall, submit to the qual- t
ified electors in said parish or munici- i
pality, at an election to be called and
held for that purpose, after thirty days
published notice, the question as tc
whether or not there shall be exempt- i
ed from taxation an amount not to
exceed $2.000.00 to be deducted from
the value of all buildings exclusively s
occupied by bona tide owners fur resi- t
dential purposes only; provided that t
any exemption may be withdrawn in b
the same manner in which it may be I
granted. t
No such exemption, voted by a par- I
ish. shall operate to grant any tax
payer owning and occupying a home
within a municipality the right to de- a
duct the exempted amount from the I
improvement value of his property in
respect to municipal taxation.
Section 2. Be it further resolved,
That there shall be printed on the bal- t
lots to be used at the said election the U
words: "For the proposed amendment
authorizing exemption of homes from t
taxation." and the words: "Against
the proposed amindment authorizing I
exemption of homes from taxation,'
and each elector shall indicate as pro- t
vided in the general election laws of
the State whether he votes for or I
against the proposed amendment.
THOMAS C. BARRET.
Lieutenant Governor and President
of the Senate.
L. E. THOMAS.
Speaker of the House of Representa
tives.
Approved: August 24th, 1912.
L. E. HALL,
Governor of the State of Louisiana.
A true copy:
ALVIN E. HEBERT,
Secretary of State.
ACT NO. 9.
Senate Bill No. 6. By Mr. Barrow.
Joint resolution submitting to the
people of Louisiana an amendment to
the Constitution providing for refer
endum to the people of each parish
to determine whether cities and in
corporated towns and villages or any
one or more of them shall be free from
taxes and licenses levied by parochial
authorities for parochial purposes, sub
ject to the obligation to make certain
contributions to the parishes.
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 concurring, That
the following amendment to the Con
stitution 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 frpt Tuesday after the first
Monday in the month of November ot
the year 1912, to-wit:
Every parish through its Police Jury
shall have the right to submit and.
upon the petition of one-fourth of the
qualified electors therein shall submit
to the qualified electors of said parish,
at an election to be called and held
for that purpose after thirty days pub
lished notice, the question of whether
or not all or any one or more of the
cities, incorporated towns and villages
within the limits of the parishes (un
less already exempt) shall be tree and
exempt from all taxes and licenses lev
ied by parochial authority for paro
chial purposes, provided that when
ever such exemption is granted, each
city, incorporated town and village so
exempted shall contribute to the paro
chial authorities its fair proportion ot
all parochial burdens, debts and ex
opense common to both. Such propor
tion to be adjusted between the Po
lice Jury and the municipal authori
ties. and in case of disagreement such
apportionment to be sade by the State
Tax Commission.
Section 2. Be it further resolved,
etc.. That there shall be printed on
the ballots to be used at the said elec
tion the words "For the amendment to
the Constitution establishing a refer
endum to the people of each parish to
determine whether or not cities and
incorporated towns and villages shall
he released from parochial taxation
and licenases, subject to the condition
of contributing to parish expense
and the words "Against theamend
ment to the Constiltution establishinSt a
referendum to the people of each pr
ish to determine whether or not cities
and incorporated town a rnd vilages
shll be released from narochial utx-
tieon and llcense sunbect to the eon
dltion of contributing to parish ex
pense," and each elector shall indi
crte on his ballot, provided bA the
generarl oelection taws of the tat
whether oe votes or or against he
a N THEOMAS C. BARET,
Lieutenant Governor and President
of the Senatee
AC U THOMAS.
Speaker ofi the House of Represnta
tives.
Approved: AUlust t th t 1 o1t.
Governor of the tate of Louisiana.m
A true copy:
ALVIN E. HUBERT,
Secretary of State.
ACT NO. 10.
Seoate Bill No 1. Mr Shafer
Joint resolution ng.to the
eomb o the mSt at ofLounsI at,
th and oe lo electio po.eI, aseas
in November 1312, an menadment to
the Constitution oi the State exempt
ing from taxtion for ten (10) years
from the date o completioo the ampl
stock frnchises, and errti property
of all corporations costructnt own
ing ad operating wlthn the Sotate a
combiled syetm of wetu aSE
to and lydro-osatrle power
tresh water streams and wter soheds,
i provided that oea system he om
pleted and in operation wothin five (l
y st rom Joanury st. 11o e and pro
vlded further that aot lees than Ive
million dollars shall hve been eox
ded in the costruction of each sys
TWheresl. the Sateat f olmsian has
ilrge ajra eomprisy mlllotes oh acres
of land that can be relclimed and
brougt into cultivation by irrigation,
whereby large additions will be made
to the population an, the u ed
value of the tate; and.
Whereas . cn can be constrcted
so as to provide irrigatio navigation
and power, and it is the State's dnuty
to encourage and promote the organ
Isation of such concerns:
Sction 1. B5 it resolved by the Ge.n
eral Assemblf of the State of Loulsi
oseleeted to each house coacurring. That
B the following mendmenut to the Con
stittion be submltted to the qualified
e elctors of the mate for their adop
tins or rejeetion at the ongresonal
5 election to b hheld - the frs-t Tuss
ida-y after the irst Med in _ t ;-
month of November, 112.as fouows:
Thereshl be exempt froa tun
r te., for ton (10) y rem the date
o-f ompletj. the cartal stoeL. fran
I constructing_ owanin and op tii=
a within the mate a eombiied sstem
of irrigati, nvgtion and hydro
n.electric power. usig fresh water 01
d err5 J~5n!!7 lst, 1912 and
l esrth r than
I mmlon dollars shall have been ez
,.1~r·1b wbmr
rLLYl*1 W= ·
thereon the words: "For the proposed acs
amendment to the Constitution of the it
State of Louisiana exempting from pro
taxation for ten (10) years from the con
date of completion certain new canals exc
for irrigation, navigation and power unl
purposes to be completed within five to
years with a capital of not less than nal
five million dollars." and the words: 4
"Against the amendment to the Con- atir
stitution of the State of Louisiana ex- exc
empting from taxation for ten (10) by
years from the date of completion cer- i,er
tain new canals for irrigation, naviga- era
tion and power purposes to be corn- tar
pleted within five (5) years with a cap
ital of not less than five million dol
lars." And each elector shall indicate
TIOMAS C. BARRE~T.
Lieutenant Governor and President
of the Senate.
L. E- THOMAS.
Speaker of the House of Replreserlta
tives.
Approved: August 24th. 1912. ori
L. BI. HALL,
Governor of the State of Louisiana. il
A true copy:
ALVIN E. HBEHRT.
Secretary of State. fIlc
it.
utu
ACT NO. 11. tho
Senate Bill No. I. By Mr. Voegtle. Ltw
Joint resolution proposing an amiend- the
merit to the Constituilon of tile State iil
of Louisiana exempting from taxation 're
tile legal reserve ot life insurance coui i or
panics organized under the laws of thll
Section One. Be it resolved by the ext
General Assembly of the State of Lou- ext
isianma. two-thirds of all the nlreliber: l- e
elected to each hiouse concurring. Thai stu
the following aniexldnient to the Coli- frua
stitution of the State be submitted to all
tile qualified electors of the State for as>
their Adoption or rejection at the cont- I thi
gressional election to be held oil tilt tito
rirst Tuesday after thie first Monday in prt
the month of November, 1911. as ful- sui
lows: lilt
Thlere shall be exempt from roll tax- fta
ation the legal reserve of ilife inbur- lift
ance companies organized under tilt dl
laws of this State. sui
Section Two. lie it further resolved, ly
etc.. That the official ballot to be used ea.
at said election shall have printed in
thereon the words: "For the proposed 4
amendment to the Constitution of the au
State of Louisiana exempting from all all
taxation tile legal reserve of life in- tra
surance companies organized under the hir
laws of this State." and the words -ri
"Against the proposed amendment to to
the Constitution of tile State of Loulsi.- ex
ana exempting fromt all taxation the of
legal reserve of life insurance compa- OW
nies organized under the laws of thil ful
State." And each elector shall indicate. ta,
as provided by the general election til
laws of the State, whether he votes for frc
or against the proposed amendment. to
THOMAS C. BARItET. er
Lieutenant Governor and President tii
of the Senate. dir
L. E THOMAS.
Speaker of the House of Itepresenta- in
tives. of
Approved: August 24th. 1912. tel
L. E. HALL of
Governor of the State of Louisiana. tri
A true copy: on
Al t IN ;. HEBERT.
Secretary of State. su
sit
ACT NO. 12. ot
House Bill No. 2. By Mr. Roberts. ru
Joitt resolution submitting to tie be
people of Louisiana an amendment to on
tlhe Constitution reorganizing and re- th
modeling the State's system of assess- ta
ment and taxation.
Section 1. Be it resolved by the an
General Assembly of the State of Lou- flc
islana. two-thirds of all the members 10'
elected to each House concurring,
'lhat the following amendment to the
Constitution of the State of Louisiana P
be and the same is hereby submitted ea
to the qualified electors of the State
at the Congressional election to be re
held on the first Tuesday after the first ii:
Monday, in the month of November, in sh
the year 1112, to-wit:
Article I. sn
1. The taxing power shall be exer- es
cised by the State and by its sub- ed
divisions for public purposes only. da
2. The taxing power shall never be
muted or contracted away; but where
surrendered, suspended, given, com- da
parishes or municipal corporations ar
shall grant exemptions from parish or 51
municipal taxes for a period not to
exceed ten years from date of comple- a
tion to encourage the establishment ot
industrial enterprises, or a similar ex
emotion to immigrants of the value Ia
aaued by them to vacant property
owned and occupied as a homestead, s.
such exemptions shall not be with
drawn either as to enterprises estab- ce
lished or substantially begun in good fo
faith, or as to immigrants who have
actually acquired and improved or in ce
good faith begun to improve their to
homesteads, since the granting of the le
exemption. The General Assembly on
behalf of the State. and the governing
authorities of all subdivisions of the
State on behalf of such subdivision.
may deter for not more than three o
years the collection of taxes in locali- 01
ties subjected to overflow or other fc
public calamity. c
3. The General Assembly shall have
power to classify all property for tax
ation. and to adopt different rules and w
rates for different, classes, but such I
rules and rates shall be equal and uni- l
form on all subjects of the same class
throughout the territorial limits of the it
authority levying the ta All such
classlfcations shall be based on the c
characteristics of the property itselt a
or its use, and never on persons or
ownership.
4. Except in case of foreign invasion
or domestic revolution, the General As
sembly shall not have power to levy t
any ad valorem property tax In excess
of four per cent; but the General As- h
sembly shall not exceed the rate of
two and one-half per cent except by
a vote of two-thirds of all the mem- b
bers electsd to each house thereof. t
Article IL .
i. The sources of State and local
revenue shall be segregated and. ex
cept as hereinafter specified, or as may
be hereafter permitted by a vote of t
two-thirds of all the members elected
to each House of the General Assem
bly, each taxing authority shall be re
stricted in taxation to its own sources b
of revenue a herein assigned.
2. Until otherwise provided by a
vote of two-thirds of ql1 of the mem
bers elected to each House of the Gen- d
orni Assembly the following shall be
the sources of State revenue:
t st The special tasxs hereinafter
* provided for.
po Ind. All oorporations, private t
sons and unlncorporated ciations
. .that o0peate any railroad falling under
j the Jurisdiction of the RalIroad Com
Smission of Loulstanas street railroad;
combined street railroad and electric
light and power business; heating or
refrigeration plant. (not inclusive oot
cold storage plant); telephone ulne4
toekl~ph line. whether wirieess or oth
erwme; express line, dining car, sleep
ing car, oil car, refrtgerating car, or
cars for any other purpose operatina
upon rallroads in this State; steamboat,
motor boat, steamshlp, erry, barge,
and tug, or other water craft, where
operated for hire, canal for tsrasporta
tion or irrigation, and pips line lor ol
g or gas When the electrc light amn
d power bIusins conducted in cohnjuac
Slion with any street railtroad can be
Spractically severed from the street rlail
d road business for purposes of assess
ment then such severance shall be made
Sby the Tax Commission ad such elsc
Strie light and power businsess shalli
not be a oureo of State revenue..
rd. All anks. State and National,
including savings banks, trust bnkm
Sand trust complani , aid al private
h bankers whether individuals or part
t nership save that the real estate, of
t all lbanks and baners shall be locally
e ases d anod taxed. The arsrsesments
dof the ral estate otf beras and bark
rs shall be eqoalised annually by the
j Tax Commission to the basis stab
- IlIshed and in voge in each locality
Swhere such ra estate is located.
4tL. AU Insurneo comipa-les Includ
I: ingbonding ad surety companie. for
le egam or domestie, ad a persn a
p- partnerships engaged in nsurinn per
as sees or property, save that all the real
a estate and eorpore property of suoch
shal be localy asmemsd and tae
*f Ith. All sugr reineries, rio mils
A cettom seed- oil mills. cotton smed oil
ae refneries ~d refinerles of petroleum
ue and its products. A sugar renanrY is
ad hereby doened to be a coern, thatt
e bays and reines raw sugar ex1cluive
g- Il, or a concern that buys ad refines
s- more raw suga than the aggregate of
Iy the sagar produced by it from cane
,. grown ad purchasd by IL
- 6th. All mines e sulphr, salt or
l eother mael a ll el or gas wells all
- i admN. T a ininr m e
I a
a -L
acquired after July 1, 1912, even though al
it may form part of the operative It
property of any railroad, shall not be et
considered a source of state revenue n,
except by constitutional amendment, si
unless such property had been, priorl 1
to said date, part of a railroad ternli- i'
nal. depot, yard. warehouse or shop. %
4. All other property subject to tax- Ii
ation. except as herein pecitie.d, Or e
except as may hereafter be dl.l'ected e
by a vote of two-thirds of all the. In-i- c
hers elected to each house of tile en- Il
eral Assembly, shall be soulces of local It
taxation.
Article Ill.
The General s.ellnbl. shall hla',e ipo -
er to levy for State purposeue tile ulo
lutllg .pectal taxes. t
Spruoxidtd in tihe Kclerlai tel s'ion Ian t
1U 1(tJ S,110 oil 'liltl.tl, 11:1 1111 11'
ors to exellipt fruiot taxatloll a allloUUIlI
against tlhe proposed alelidnltnlll.
1. A tax oil the trainsfer of stock
ill cur'orations liot to exceed cellts a
sh. re.
"A tax on the organizatiun of do
lleCtic curoratlions. orgalllled for ,pro- tr
it. excepting htalnks, fraternal ilnsuranlcet
complanlies, and buildinig and luall tl
ilhomestead association. lIot to exceed
tell dollars flat, plus not to exceed one
twenitit'th of onei per tent of the atu
tihorized catpital tock and surplul>.
" ilt h tax sihall be levied upon in-t,
creases of capital stock as h\ell as upon
original iss.ues.
SA tax on private corporatlions, or
ganiletd for prolit, for tilhe privileiet. tof
exercising corporale funcion:ll,. not to
exceed one-twentieth of one per cent t
Iper anlllul on tile Outstandillng capllital
stock and surplus, excluding anks, a
fraternal and lifte insurance comlllpales
and building and loan or ithomestead
associationlls; .such tax to lie le- s
I than live dollars. On foreign c,l'rporla
lions tills tax shall be levied on suich
proportiorns of their capital stuck atli
surplus as is used in this State itA
lntra-state business. In lieu of tilt
franchiise tax on capital and surplulis.
life t.sllrance compatnies, foreign and
domestic, not including fraternal in
surance associations, shall pay annual
ly a flat fee of $1:,0.00 plus $1.50 oni
eachil $10.000.00 of premllA1ums collectt"d
in Louisiana during the preceding year.
4. An annual ad valorem tax on all
automobiles and taxicabs, aAnd also onIi
all other auto-driven vehicles used for
transportation of persons or freight for
hire. with permission to tile local g1ov
ernnlment of tilhe residence of the owner
to levy an annual license tax not It.
exceed $5.00. One-half of tile proceed
of this State tax collected from eachit
owner shall go to the State good roadls
funds: the remaining moiety of such
tax shall bIe paid over by tile State t.
the governing authority of the locality t
front which the machine is registered,
to be devoted exclusively by such gov
erning authority to the improvement of
tihe public highways within its juris
diction.
5. q tax on cotton future contracts.
in lieu of all licenses to future brokers.
of not more than fifteen nor less than
ten cents on each purchase andl salt a
of each 100 bales, to be paid on each
transaction, one-half by tile buyer and I
one-half by the seller.
6. A tax on grain, coffee, rice and
sugar future contracts, in lieu of all
licenses to future brokers, of not more
than one and one-half per cent nor
less than one per cent on the commis
sions paid on each transaction. Each
unit contract as established by the
rules of the respective exchanges shall
be the basis of the tax. to be 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 a tax is levied all bene
ficiaries shall be divided into the fol
lowing classes with the following max
imum exemptions for each class:
First. ascendants. descendants, and
Bpouses, with an exemption of $2000
each, except as to the widow, when
the exemption shall be $5000, and ex
cept as to children under the age of
sixteen. when the exemption shall be
$3500 each. The widow's marital fourth
shall be exempt.
Second. collateral relations of the
second degree, including nephews ant.
nieces and their descendants when the
estate is divided by roots, with an ex
emption of $1000 to each root, and
dawghters-in-law with an exemption of
$1O00 each.
Third. collateral relations of the third
degree, excluding nephews and nieces
and their representatives, with an ex
emption of $500 each.
Fourth. all other collateral relations
within the sixth degree inclusive, with
an exemption of $250 each.
Fifth, strangers and all collateral re
lations beyond the sixth degree, with
an exemption of $100 each.
The maximum rate of the progres
sive tax shall not exceed eight per
cent for the first class, twelve per cent
for the second class, sixteen per cent
for the third class, twent'-five per cent
for the fourth class, and thirty per
cent for the fifth class, maximum rates
to be attained when any inheritance,
legacy, or donation exceeds a halt mil
lion dollars.
And the minimum rates of such tax
shall be one per cent for the first class
two and one-half per cent for the sec
ond class, three and three-fourths per
cent for the third class, seven per cent
for the fourth class, and thirteen per
cent for the fifth class. Whenever the
rate of assessment levied against any
inheritance, legacy, or other donation,
when deducted from said inheritance,
legacy, or other donation, would leave
the beneficiary a smaller net amount
than he would have received had the
inheritance, legacy, or other donation
".lien Into the next lower class In the
e classification according to amount of
actual cash value, then the rate of
taxation shall be first calculated upon
the maximum amount In said next low
er clas. ,and the remaining amount of
the inheritance, legacy, or other dona
Stion shall be taxed at the rate fixed
afor the higher class into wJlich the In
Sheritance. legacy, or other donation
falls.
SDuplication of Inheritance taxes as
between this State and other States.
foreign and domestic shall be avoided
by the exemption of corporeal prop
erty belonging to a decedent of this
I State. and situated outside of this State,
to the extent of any inheritance tax
of such other State; and by the ex
; emption of incorporeal rights belong
d ing to non-resident descendants, such
as shares of stock It l.oulslana cor
porations, notes, bonds, and evidences
'of det due by Louisiana debtors or
bearing on Loulisiana property, to the
same extent.
This tax shall also be applied to all
donations Inter lvivs, the donees to be
divided into the same classes herein
hefore defned. All donations Inter vi
vos to the same person within a pe
Srlod of five years shall be taxed as it
.together constituting a single dona
tion.
I Legaciles and donations Inter viros
Sto educational, religious, or charitable
Institutions, or to trustees for educa
Stlonal, religious or charitable purposes,
shell be exempt from this tax unless
such donation, or legacy, shall be more
than half of the disposable portion of
i the teatator's. or donor's estate, in
Swhich case the tax shall be imposed
upon the entire legacy or donation and
r the legatees or donees shall be eonsid
5 ered to be within the third class.
S 8. Such other special taxes as the
a General Assembly by a vote of two
r thirds of all the members elected to
1 each house may from time to time pre
scribi.
SArticle IV.
- 1. The General Assembly shall have
a power to levy license taxes only on
c- persons, partnerships, associations and
ll corporations orga ed in business or
occupations that all strictly under the
1, domain of the police power, and tor
Is Utat purpos to classify all such busi
to nesses and occupatlOi and to grad
t- ate the tax within each class.
of 2. Local subdivisions tof the 8tate
ly gvernme shall have the power to
t evy lienses on businesses and occu
k- pations falling gtrictly within the do
he main of the police power as provided
b- in the foregoing section for the State,
ty save that such local lieenses as may be
levied on tratBe in malt, vinous and
d- alcoholic liquors shball not be less than
ir- those levied by the State nor less than
ad those now or hereafter to be prescribed
r- by the General Assembly as minimum
s local licenses.
ch L. ILch local subdlvisons, as each
pa may determine for itself, shall also
have the right to levy license taxes,
Is classifed and graduated with due re
il spect to eunality and _untormity with
Sita each eL, on all businesses and
is oocupatlons not covered by Section
at ,f tis article; save sad except itcenseo
re- n corporatlas, persons, nrms and as
ss seciations whose property or husines
of i autnang the sources of retnlue re
as served to the State, sa save and cx
sept licemnses on individuals engaged ia
Il lag the peralsma labor or .ktl" 1 of thn
dormain fthe pori Mp -owr
r( Q1~ tba -
shall any such local license eCentid une- IIr
tenth of one per cenit of tie ;'-i- re- 1t
celpts of the lticlntistkc. I dei'Vlui"d tIhat to
no ltcll(- e -hall I.I le- t lhan $: i , II~I tI,
shall tite i ltt.tlles prol t i tl foi r ll t111- of
proptI rtV tax of aht t itxie. , . l ti . 1
% en o l e xtel't'-.d to .-i '\ i't. ts t of II- 1'~
1111111. -ha ll ut0 ( h hill t l 1I1 itl I thi I1
'i\peli es U It.;tlL 0- it1e. tfi lit l \\i - I
lrt i lu i tile- pal lt( i - ll t(e I ual- 11-tht I
t .t tl iIi i t h " - t . , ull l " th! Ii t
Ill tllhi i tal l itil-e hall ihe due an d .
.\rtihl,. V.
I1til. a.11 .s. iiii ti of the rolIt .lrt fit `,
itlit'a ,tl pu t; a l, l bh it ," Ii ilit ,I
-l.- il \tittli ii1ilti dlii lit'.iitd I f ~liii
thtl III ht+I llI t ett o i ti" t ttitd, nt10t1 L t I
.h1 11 .Jul l\ I 1. :1 1::;, i i t :,.L,[ II. , ,n.
,ol.d lof" the ' f klo irat ol'r l, . lt . tt " .\tl S
ltor altli d lt, e 'lit-e, Tl'rt."sIl-rt"i fl.ttl I II
atl ng the qt llihlA'ntl -l,,tors of tI ltt-e i lt e
P tt. ive r'r llro| nt,' ll t IS
tr ct t.. -at t',glt -tlti, 'ii n at this dat . d , lni
\c'lpt for the <il ,' ld i. 1 ti il " l ..il(-n t
nit cl ided for tr. il 1.n 1 al if I
r . t'lh ttltl is of illn lhirallt tolll
-ito ilhtll nd ifor t\o, ifour arlati
llerut. T'h regurlaion s, td m toe ov
rh edll b." d nt urtit' . lot. n \t ithl" t - .
pll;ttl tlll of i tuchl titrm.' - t' tl'l' oln -Rah "lll
aIl for i ht pl rilod of six i. ar- ,ft.h dii- t
ellorgt ofitn ditti esl nd tohear and ta
cltl s tll iled ftor anly urietl ,l t ttl I1 a
h\ thi ,lualllltr ti . ',l".1"1 i ,f tlft l . -r.'- 't's
|IV4" Itaihtol l t'ollllli l.i-.-gu ill1-t ot' - .!t
I. 'tlitl" t rOlg't.'-- s anll have ItIt .
er to sutltao and conipel theattentio- U
In this State tlt . tis t 't.-dar w i ftne's I
tid tor-t cponltey 1roiut' tiO er ofebo
ttw rand > atr-. at take -t- tlt t o .ly u' tlel -
i .l.tionl h t1i j. t p urior t fo he it- \
pl ttati sl f ofl l t lltir Ispottivie t rl ll as
rtihe ii t ot llcla ni tsn .hall l.alinlatlai
all 'tle,' slid h v.tt I dis i ciilte" at gl -
tAn sI lUty, ar ll thie Illllb 1r ot her ll r I'- I
i.. iolait aton thoue and of+.vot the g ior
tune tetlnit el tto tel imn 11 iatue i
o. colhprtion -hall eadish -.ilve a salitr
of I l'ti"hokstand s Iol.ts petr almin
i,' i 111Itili .li ltll ii')+ I. 4ll. .11i 1 11. t'l
S lito tilfe m isitnral r -. toT il. then r i
lit.el ind ac Cournt of which hatll rlitc f
r-tn.it- ri. in a n tr nual t ei ort I t. S .
lionsion satill i.e inl ofd by tChe - t
Pointing litard and .rviy until ptel t -
platiln pof his tenl of thli, at he ire-h
after toea th o lris-in ashll t iol it
t.on tihe Conuuission an the inthiv d
ual members thereof shall pt'rforml suchih
dutites in respec't to ascsmtllent aind tal-
ation as are herein prth the dll, ai
such other and further duties at titn
ren liral .L\ rbly mal y may tru tiie to I
te Tlreme curt Assembly shiall pro
vide aid t' onliesion with an adequate
tlehames ' or c at ter t.
8. he ision shall have pyow,
l to aldoDt and enforste such reason
able rules, bregulations, ard modes o
12s it msa l deem proper for the tts
Gharge of its duties, and to ther and
at. oreqyuired or authorized by law.i
o. The Ciommission shall have Gpow
anor to compel the production of books
and papers, ato tae testiony ue nde
tl efendall ans ine hardas Ict wit
suchreou.u e" and direst ions Afea ilu
tommissionn ant to punish ofor con
for the district courts. The General
dAssuties here Iy provide othem, shpenaltl
onsrtitute mi tseaoae othice. om
l1. If any person, firm. , all ats-on
the assessments for all tate puor action takenx- t
by asthe Commissioner providsuch ped shall be
compl eted iton or beforte April st in
tion of the Commission or to either or
each year, and te taxes shall beurisicm
dtiue and paheyab domicile of the rst onday
on June of each yeasaid r, and shall be
thome el Couent on the Starst witnda
out regard to the amount involvedach par
such andppeals to be returnabll have withein
ighten days after the date thator the cmple
tion of its local aussessments and the
payment of ts loth n the trialaxes ande
gmaeneral and by preference over all otherwise
casrescribed cases maye General Assembly.
courtil of the frwise provided existing lawsin
ch2.am Publiers or service corporations shall
e Commission on anytheir physical propert
nor she eneral Assembldvanc shall have upow
for costs, be required of ht.
ney General, and te various district r
tion by the Commission orthe Govern
or. to direct the said Commission t
legal matters, and fto prosecu to be
defend egross receiptsin accordanc, or by
idsuch rends on stocs directand interest pailure
on bonded debt, or by any oethers whe
so requested e of direscte ltao rorl the
duties here imposed upon them, shall n
able method
1. Aftncorpor Janted banry st, 1914, shall be as
essments for all n the purposes exhold on
cept as hereinaftetr pr ovider ball be
completed on or before April ,st G ner
teah year boo vlueand the stocaxes al I. c.
due and payable ond undivided Monday
in June of each year. and shof ral es
tate locally assoesed and taxed, and
larn such further deductions of not less
an come delinqur cent on the first loans and
discounts to cover bad debts and un
in Septemblm rescrbe. which deduc
rlue of eal undivided pronts; all taxes
to be paied by the banls and chargselyed
i. Individual bankers, baisting Arms
and unincorporated bansing ss ocia
tions, domiciled in this State. shall perbe
assessed ons the amount of ceapital, sur
Splus and undivide d pro .ts actually em
Sloyed in their business, less the as-ty
osndeae and taxed, actually and exclu
sivel used and mplored in theirae bus
nesse and lea ssuch further hed~tle ton
nost less than ve per cent on theira
oans a nd discounts to cover bnad debts
d and unearned interest a the Genera.
ton shall be mde oeanly teom their sur
tl oplus ad u ndivided proits
t . Forign breanks ano Iendividual
ibaner. baing o ba bs and unincor
orted bamlng associations domiciled
tis shall be aeessed on such
u undivided profts a is actually em
r ployed in this btate. less the assessed
Stalue of real erstat locally asessd
u and untdiactually and exclusively used
ao employed in their business in this
SState, and less such further deduc
Stion not less than five per cent on
their loans and discounts, to cover bad
edbts and uneard interest assthe
assembl y may prescribe, which
t shall be made only from
Stheirsurplus a nd undivid ed profits.
d. o insurance, bondlng and surety
n companes, ankd peon fi rms an d as
p sociatdons engaged in the insurance,
o bonding and surey bustines exclud
anies and asociatons, shall be taxed
hopri ona percentge of their gross preml
u, rns received upon their business done
lod in this State, less return premiums
:ad taxneinsurance in compnlies or us.o
an ematiops authorined to do business in
d this State. The percentage aforesdai
2shall not exceed three per cent for all
ti boanches of insurance, bonding and
dt surety busines, except life and tndu
· trial Inssumnc and shall not exceed
d. ventiom bturesh shall not oe deducted
he frou the prminums hereby authoroied
. to be taxed, When by the laws of any
o othernstate or corsns any tai., fines.
s monaey or of ecllurltes o other oblgra
on imras bemd4mo s urety u oe eipeeld
s of thov Staternal b unsunes in aom
rn s rstate upountry, e r uone thoU
. Isurnc Th seehl axo tosupor
t ll- t . lt-' ' :i i..ll 1 .1 I "I.i \ l - o t h, " t . t Ii
1 -" lii Ii-" 'l , 1 i . 1'" 1 o f r r . fl ' . 1. .
U2ll2.,g 11- l.22 222 t1.22 2,.i22. '"1:2222, '' 1 ."
I.- , tll , l l-. t ll- 2.ttr , i i , t h2 i -
22,rn a 2t i
,. . , ~.2 .. ,1.21 I. ,a-11 1 , .t'2.. . .i -ll . 2
f - \ ,tt - 2 ., , I 1 -. I,.1 tt,, , , ,., t .. .
1ay l v - . L-t-, i ,l . In t o, t"l .111. t1 ,
, ahl,, t I l. t 1 ,1 tiI oI - . 1 1 ti . " " , ,
l J.i" 1.'.I' o f t h, I" .1 '. r ,t' t , t
.,Il 2li- :. l , t' " , 2 i. . .
7. I £. ti ,t. 1 , I 2I I t. ', ttl t ! . ,t -II .
'',,l th'' t i l _. 2 ,I2 , LI l.- - il ' ' l, .'
--r lin State, , , fi- r th, I \ tilt d l l
l t1.. .e ' aI t t. 2 l t t ' .. \r . - ti . ..- ''1 .
,11:, ( -I. , lh l 2 . . ,'h, i ," 1 11.. l.,\ ~-1
1. I. i 1, .f llt 2 h.l. ii l trI I I:, it to
-tak--t'u, ch ma tril fo hs, o.wnl er,
S2i' ! 0 i..22 I l,:i , a rt r .''it .1 2 ! ," , li2 . t,1
.1. t2,2 2 ..r ,it - 2 i2 1,: 1',? 1 t It2 ins .l I
.l,; l.' r 2 l2nt2 l t2Lr i, lls- t4 l l, ,ll2 ,l, ' m
f2' L 2 2 . f , ,2 t ,l1 2 .I , llt ' . 2 2 ., ,2- - , 2
lt,..2 l.ll" l rl l, 2, .t 2 ,, .2'2- .22,221 -
Sht' a.s\ -,orlut alk ail oLt to' tfll " I:u p
t.2 22, - 2 . 1,1 , l' r ,, 22 ..ll2 . n,
'it :11 2 u.l r, 22 222 1 , or 2 I2 ,I ll it , -
,,. -2., ,.22.-.1, t1, ." . ii .l. n ,1 t '.2, .1' I-
a, i but t the" rlil: l u ills Ll t . h m -el
S122l222222 i 2 t .2 '2l222 of 2222.I 2 l l. , 2222
,i 't 2I222 t- i2l2 l',21 " 22 12i2 ' 1t\1222 l,| x. 1 12.-
,h l 2I 2 l' tit fo2c lly ' , I t ll Ii . f.- .l- t .t I
ri, 2 rtl-f0 r o I a) 2l 2 ,..hl I . i .o i s a .ll {, , ý
2,2I.' .2. .2.hal2 ,' Whi . l22 d ill2,t 21 .21
sI nthsed sut,,| ch'- ,;t e rrcntl - e n ut e t x , l
v klue l222 222222e h lr222l t so ,rnini 22t' 1 r t1
ty li iii shc1111, and ts of percentt ti ln "I'
a 2, lm y 2kt2e fi rl e, , 'l th t l 2 t l , 222 L tl.
.lt l lI t I Im l ttpr ove f l lnt "s th e1n h s f tll .. 1
tu't lh2 tli. ,t 222222 ' 2 f u t 2-2tlll2 " 2t 2 22.tit t . 1 - 2222
11. I,,l n llf ent s f r l l l {,r it,.
11e21 r t .. Llt2y 2hur for t 1a2212 tfor " frt2 ur. .'
2, l e -h,;io n 1; 22' 51 ,.11. 2 l i , t' froJ2- et i, l
,t ispo '1 t .e lo abl to 2lttl ,I land. X lt 22 . ll. '111
aSh 2. dI te1 ' re al tu o li l i Ii f cut
t.\er,- fIprovr 12er t'V2 bft r ro pitl ot n l. rib - 1
.l- anal ied ' .f2 . ' f :hl_ a. not . of 22 the,
2Il2t2'2 1 ',2 " ttk I i of fa :;alt S l, i r. .11. 1. 2,22
ae di an of an mis n ie or e gas ma .1ly 111
tan" fassessi latl 'rt orn for tise ll it
u it h tllt implr t o t e nt sl',l th ritn s e, Kr1
hie o in o mlyt", hanmtl ft2 l - ftlivort , lan 2
vhalu eie. 2l'-allh asse and taxh.
10. In all real anmt ofrs real property
1rert vedti nt for local t r shall b bae r se e
sghseo at au far as posse note tiohex 11
ceed 1 per rent of u ionts fatir mrcrtds
vale as the neneral 21ssembly ba t pan- 2.
age may ? bestabaleis fro tifo ae rs1n a d
lhasn for rea propergtyor for the vtal
tuile iatio r lln mp ulm t ranlrd. 1of2 2lad 2
iaecrs. hfe un.er esacsemtl i may b o. i'
assessed separately from, o luo ge hl
tsuc provmlents; but railadl pri. as
ticl ble. l i p
12. Assess ents ty shasha ll b e arranged
geographically as far as possible eitr-e a2
cienta of ts hivl air makiet vlue, asi
upon te roll or governing authe records ity
te . he General Assembly shall aollet .e
laws provding fort tiIe printing a-nd
puto be paid such otpamphlet for ofcers, and the
the mcordse showing such geographIcally of
ament drassessvments, and for the salt
13. Every taxs ualer shafed electl havors the eo
ceright of testing to assess itness property
forsessment in the compensation osuch ti
liellce Jury not lesb than ten months
iche ans theduri General Assembly may preIn
cumribe; ancy. Thisno power shall notbe as b
sessed for a sum in excarishes, or in the per- n
centage of its fair market valnueary as
prescribe.d until the governing authority.
14.terms of said olicenses andll local asse
mentaxes shall be mdue and payable at ssessorsuch
tim each assh and the General Assemby may pre- fr
New Orleans at the present rate ot 1n
compensation. All local tes and CI
censes except those levied by muntcl. al
1i. very shall be colpalected shall have ther
ordi onance of its governxcept the Poriysh
o Orleans at the pocer or officers, who shall com-llect
its taxes, and tunless such compensation
tshale l bode chaned by thetion or apoint- m
sh ent; anssessors shall berish shall compensated by i
a vote of rishes and the Assessors the of
for taxation, the compensation of such l
officerish o Orleans by tho be fixed by thew
olicamendment submittedap than the people aths
thbefore same electime thison, amend ment subjec sub
changmitted providing thea way to relieve muin- P
arish of Orleansom as tenero assessors, un
subtil the terms ofan offbligation theo contribute
114.to certain unds tils adopted, the expiration of teach
mun1cjpality so relieved srom such tax
terms of said officers, all local assess
pointment or election o its own as
ments shall be made by the assessors
ofeaor chr assessh and the assessors of Ttheir
compensation. All local taxes and ii- s
c1. Ine ordcer to relmburse paris hes
and municipalities now etree rom par
the withdrawal o thh sources o i stateh
each porlsh and to each such municipal o
Scorporeation the right to levy n raddi-n
tonal tax o anlx mills on unsegregated
em y. order to simrllorly reimburse
municip salities alnot bow ree rom par
sh taxhes each anrdsh shall levy an- o
much thereo as may be necessary,
and out ol the proceeds o this taxm
oeach parish shall, under the rfuperv-m
aeon o the Tax Commissionh compen- at
satmeeach such municipality within its
limits or loss ong revenuy te eused by
such wAiteshdrawal. Such compensateion
to be made on the basis provided in
bthe tollowang sentence tor compentute
tio n by the state to partshed, It the
proceeds oi such tax remain r g to each
arenhi a idded to the proceeds o thea
teoi nm the one per cent tax now per
mitted to be levieds aoter marin ther
compensation . orenald shall not be
Ssurecnt to repay to said pcarish the
at is, It would have receiv ed by the
I emony tax ono the basios of f stae
ment rolls or 1911t plus an Increase
r oe flven er cent on the amount of said
d tax. then the state shall compensate
each parish the amount os such deip
sclencyror as xed and reported by thei
Tax Commission.
3 ni municipt now freeow freeom par
ish txeson which is not reimburased by the
hlevy o the additional six mill tax the
upower thero levy which is hereby granted
eral Assembly on the basis above pro
Stheah parishesa the amounet o said com
i- pensothon to be Csed by the Tax Com
or or The obnigation to mlke the com
- pensat ions herein provided lor shall be
i mandatory on the reneral Assembly,
ish but no suach compensations shall be
tb made a oter the year pvei.
in . Ater the ayear 1921, no parIsh
d shall levy ofy prt o such resix mill a
l withinof the lmit o any intcorporated
s mieacipality and said municipalities
- shall be entitled to ei ae d collbyt
d such six mill tax o h ss otrown ac
- e ntThe claims o1 e1ch pprssh and
h munfopflltyn sr cnteompnsth on soall bs
St presented to thate Ta commIsston,
a which aha examine o such claims and
l report the acts and Its conta u ons to
. the General Assaembly on or beore the
ot rst day oi each oregular session.
e- t. In reiuarsement ior the stat
fl sources oi revsene here y withdrawn
rarom her assessed vbalesi and or the
e jont benelst of her allmony ncd her
ovi ied for censati b hent otfat t
ecth parishes, the amount of saido
2w to such whcmpensation shallted
r1 -l,l 4+11 I1 1I 1+
,+' ,, I. I. , ,1 : . ,I I . . ,. I. " . , ,· .
,,\ . ,,! : ,' ,, .1 : ,,i '". ~ : .
III ti i s i . I 1 "I i . t L I I
; ,S iit.!. ii ti,.
in 1.1. a ,s tiil a. l l,, ii ,
;1t, , t ti, .. ... t1 . . lit . l t-, i -1,
of I: 11.i. . 1 ".l i . ,, a,, i t . . t,, I , -li , i
ivy t i ,tic,. "ti tax fo t u, Isu ioi ii.
,thn r tiurl "e . " ' it' .... t - I ' t`l kd' 'tl
tli \i ar ofiust tuf lI trd n i.n r a t
.' I l ..II t . It .s l l, .111 , tr t t. I t , i
n,f I 1 \-I, l · I.l, ..* n.o .- t .1 . th Il t , .r i
- h' l. t 1 .." , r, i't, e . ,t t ,t,, 11 :,11 , t.
,d it" or, t.li ftr tai ti t ,.i- iIr u ot au ',
taI tII . e1lit o. 1 t lat lily tie ctHutt lt
\.,It, 1+ • , 11," I ,t 11 .... U ..t h," ,,l,- , t , ,
I . 11 - l - it L: t\II111 1 J I~ t I. ,IttI , 1\1' . 1i- 110, t0
J etI toits tax II of att hotls
1I. Lelee lt t.iI t t:e, " taxatidl ofr d
%l i Ite d - I \ t -tli II tl ac o d it ' t lrt , eo t 'ep
ouc, l t s of st1 1111 , of t111 . tuatI. I 11-·r l, ul
a.ltd.i rate 1 or 11s pits, anlll of oil as
a. c, t rl-, tas i t 11 s all Ie oll propl b
iti ,' itt ld i .lly n t N ie lpetl ,lly -h
trt t e ul , Il et ol uto ptdnl tt ax1,
ntids. toerea it by th lcollectn . otiae to
i . T.selllll l taxes asitlL Ioltt . e t lfoltre
by loci ioal. sp ,1anl 11r1t. anst poptical
-Uhitl\IUIl t tIII the futur, , nIa.ll o f
atye rit t o la t provided that nu parhll
i.b or lt·r Ilporated aisi tl it .tl I ball
levy a pe l T tax for the support till
take care of out of its ordinary allt
lncua , Iuntil it s ha ll b a 'e ol r t exhaustL
ed its ordinary taing ps er, upon an
thell arket Value of th" property sub
ject to its ltaxul authority.on Id f
1i. Levee lalstrict taxes and forced
euntributions shall. continue to bll e l
Fund within each district on the
sourcesene of State revenuen situated inall
each leveS d trict, atnd all lever taxes
and contributions sball be collected by
the shelf of each parlsh, under uex
ting ltaw, tan d in New Orlrans by the
state tax collectr, until 0June 30, 1916,
anthe threafter by the collecting ottce
of thae Oity of New Frleans.
13. The taxes mentioned In the fore
erty reservedueor State revenue, shall
be bsed onr the assessment made by
lesl thanl' F tlve H lun reld Twent y-FI
the State Tax Commission for State
purpo tses, equalied annually bt y said
Tax Commission n each pa rish or mu
nid palit th se basis of asse tment
therein locally established.
Article IX.
1. All revenues received by the State
frome all sources shall go into a fund
celt lethe General Fund, and the Gen
eral Assembly shall apportion said fund
among all the public purposes for
lwhich taxation is levied, setting aside
A. For the General Public school
gross rever nues of the State from all
souresn an provided that such appor tion
ment shall never be the can One Mil
It. For the General Engineer Fund
pot less than Four Hundred Thousand
nC. For Confederate Pensions not
less than the amount provided or to be
special aultomobile taxicab and auto
driven vehicle tax.
E. For the Public Debt Fund not
leshs thn Five Hundred Twenty- lve
Thousand Dollars (he$525,000.00) or not
less than Six Hundred and Fifty Thou
lc proebt th amendment submitted to the
people at the same time this amend
ment ie. submitted Is adopted.
JanuDollar s ($11,e000.00)t tt the Prb
i. All Stat taxes and licenseo s ex
cent as he reonater provided shall to be
collected by the State Treasurer. The
additionas al clerical ore Ins the Treh
urer's off the as may be necessary to
eThe General Assembly shall hava
e power theo provide for pctal Re oe
numbere to assist the Treasurer In col
lectin all licenses and taxes, and tou
assist the Tax Commission in fe ther
ins uriormation 1 or o evylna casrsi
ments.. and shall sx the compensation
and duties o sauch yigenths e.
Article XT.
1. All articl tes and parts ol articles
of the Constitution o 1t98e on the sub
paect o assessment and teaxation, and
eel amendments thereto on said suhb
u ojects contrary to or in conmct with
i the provisions oe this amendment ba
Iand the esame are hereby repeal ed.
mison puiCHE t syeUL rve
e . no part on this amendment to theein
SJanutary 1it 191tat cxte Ta th she pro
vition ol licetonse onea two, hnve tx
Sand seven of Article ill. as to special
taxes shall o Into esadect as soon as the
Soenirl Angesnbly shall pabs levs olr
ry nK them Into ene of ct and the upro
visions of sections three and
said article sh allego nto eont o iSno
-ary st t 1913t provided laws carrydsan
athem into e ect shall be passed on
, on isublmtton shall be aboll heade, but
Se present incumbents shall hold their
oneo ato the present rate oF compeas -
vthbon until their oresente tws shiall x
. ptre and they shall aid the Tax Com
tmison In puttain the system provided
fd .or In taix amendment into operation
d ans in that connection they 1 nall f er
.snon and the lenr shall Assembly ma)
rin the Ilrenre tof athor aId bhe the
r resent onstituton to hre ianved on the
be oean shall be superseded by thion amend
de mett as to the Tavxrancoe o minerals.
td ol and sah and shall be levied only
e. on the severance of orest products.a
t. ate nhld tin amendme nt oes lnto
.fect onAt January 30 191a thae special
h staten taxes thrled aor good roads and
. or econlred rate Veterans ase now es
tabilshed or as may be established, by
the mrendmtncmobens shubmlottd to the
people at the preentime thio amend
yo ment il submittedr shall ceaseh and the
ib s hereinabove provided. em
ed . All State taxes and licenses rain
edncollected on January 1t 191s. per
oand previous ydu rs, shall be collected
oand accounted Gor. under Axsetmbly lawm
ir the Iheriff. in theprishes, and
r. the hate Tax toleuthoriNed Or
be reonr. but all such collections must be
•n, oinpltred by Junea30, 191 up th wanch
led In the Psrveh of Orleans until sald
oteda and the enpral Assembly shall
onprovide t or a e ructon of his po erical
he force to take Jlacr on June SOp l191.
oer Aoter June 30. 1918, any State itenses
General Assembly shall bymak provi-
