IONAL
*: MENDEMENTS
SESSION 1912.
ACT. N. 4
Jo. 2 . B1 Mr. Voegtle.
tion subnittin,, to the
M State of Louisiana an
ti the Constitution author
and self-:ax.mg municl
Ooempt new ndlustrial en
blso Lmprovt dt value, In
gIr-ctures atdd-d t, unlm
by immigrants into the
py said in as home
taxation tfr a period
to (10) ye.ar.
13 eit resolved by the
bly of the State of Lou
of all the members
house concJrrintg, That
amendmen:t to the Con
State of Louisiana be
i hereby 'mi'nutted to
electors of tl State at
election to be held
Tuesday after the first
Smonth of ouvember of
to.wit:
and self-taxing mu
have the right to ex
ustrial enterprises and
wed value a"ld.'d to un
including ll structures
jmigrants into the State
aid lands as hiomesteads,
gs for a period not to ex
years by the vote of two
her of all its taxpayers,
ed electors, Including
taxpayers. holding at
of the property subject
within the taxing lo
s eal election called for
at which special election
partnershlps, associations
estates otherwise qualified,
to vote their respect
et the assessed valuation
hips, associations or
enterprise so exempted
within the limits of
authoritY and be estab
exemption is granted.
j Be it further resolved,
shall be printed on
be used at said election
tlor the constitutional
tihorizing parishes and
iaiselpalities to exempt
enterprises and also im
Stclusive of structures,
mpuroved lands by immi
t- State who occupy said
s, from local taxes
- ot to exceed ten (10)
"&Uinst the constitutional
uthorising parishes and
ipalities to exempt
enterprises, and also
including structures,
red lands by immi
re State who occupy said
from local taxes
'et to exceed ten (10)
elector shall indicate
as provided by the gen
lws of the State whether
- against the said amend
THOMAS C. BARRET.
(sernor and President
STHOMAS, c
ouse of Representa- 0
st 24th. 1912. a
1 HALL.
the State of Louislana.
tl
ii
-T. NO. .
L. By Mr. Burke. tl
submitting to the o'
an amendment to'
exempting from tax
(2) years corpora.
tole money on mort- sI
property at not more UI
er cent Interest, net to qi
with power to negotiate ti
of local taxing
it resolved by the 1L
of the State of Lou- ]o
of all the members ci
house concurring, That w
ndment to the Con- I.
State of Louislana be ie
hereby submitted to e'
of the State at Cl
election to be held e_
after the first Mon- cie
Ot November of the e
ch
,erplus and personal a1
erpnoratlon hereafter pe
l ate for the sle tip
mea on mort- 1
situated tn tit
- e tsreet not to a
cent net to the Ti
r to notoate and
and loal districts I
et the State of Lou- tic
4nempt from taxation th,
from the date in
of each of said de
that each of said I
rpration shall on an
Sthe borrower more mI
ilom,_ dtsount, or l,'
tforfeit the entire n
the time It a-e
slf corporation dit
any *crities pe
fore meatioa- a
money on de- -
buasines of Lt
.ee crpora ti nts
asl the State Tax
of the eon- Ao
futher res ove A
We at sad eleotion
the ameandmont to the
from taxatiem
coororatios at
puipoe of isad
at not mor than Seo
the borv er, wth U
and beadle loca* _r
the t e o es
Up woirs "Ag liuht the
tor twenty n) the
erianited for the
to
the oeerl ale-r
whethMer he rotU
amndrment pie
C. sARRaT,
and Presde eat .d
S oa tof~e Luti e
to
aesolved pr othe
o the State o
a to the xametern else
moess in hand ort on th
ent to the Con- moe
be submitted to T
of the Stats for ties
l*jection at the eon- oe l
o be held en the cols
the irst Meap corn
Vvember, 1913 as with
pt from tate ee
r on deposit Lo
bllot to be c
ob have pate(5)
the prd U
"AaSh t the
Approved: August t4th, 112.
Governor of the State of Louisana.
A true copy:
ALVIN E. HEBERT,
Secretary of State.
ACT NO. 8.
Senate Bill No. 6. By Mr. Well
Joint resolution proposingt an mend
nent to the Constitution of the State oi
Louislana relative to authorising par
ishes and municipallis by a referen
dum to their respective qualified elect
not to exceed $m,090.0 to be deducted
from the value of dwellings excluaively
occupied by bona fide owners for rest
tiential purposes only, and to withdraw
such exemption by a similar referen
Section 1. Be it resolved by the
General Assembiy of the State of Lou
isiana, two-thirds of the members elect
ed to each house concurring. That the
following amendment to the Constitu
tion of 19ii be submitted to the quail
lied electors of the State for their
adoption or rejection at the congres
slonal election to be held on the first
Tuesday after the first Monday in the
month of November, Illl, as follows:
That every parlsh or municipality,
through its Police Jury or governing
authority shall have the right to, and
upon the petition of one-fourth of the
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 a
hleld for that purpose, after thirty day.
published notice, the question as tc
whether or not there shall be exempt- i
ed from taxation an amount not to e
exceed $2,000.00 to be deducted fromt
the value of all buildings excluslvely .
occupied by bona fide owners for resi- t
dentlal purposes only; provided that
any exemption may be withdrawn iu h
the same manner in which It may be
granted. t.
No such exemption, voted by a par- I
ish. shall operate to grant any tax
payer owning and occupying a home a
within a municipality the right to de- a
duct the exempted amount from the it
Improvement value of his property in
respect to municipal taxation.
Section 2. Be it further resolved, a
That there shall be printed on the bal- ti
lots to be used at the said election the a
words: "For the proposed amendment St
authorizing exemption of homes from tr
taxation." and the words: "Against Hi
the proposed amindment authorizing Is
exemption of homes from taxation,'
and each elector shall indicate as pro
vided in the general election laws r ai
the State whether he votes for or le
against the proposed amendment. ni
THOMAI C. BAIRT, Si
Lieutenant Governor and President at
of the Senate. Il
L. E. THOMAS. o
Speaker of the House of Representa
tives. Li
Approved:'August 24th, 1912.
L. B. HA"LL
Governor of the State of Louisiana. S
A true copy:
ALVIN E. HEBERT, A
Secretary of State.
ACT NO. 9.
Senate Bill No. 1. 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 H
to determne whether cities and in
corporated towns and villages or any pe
one or more of them shall be free from tr
taxes and licenses levied by parochial m
authorities for parochial purposes, sub- m
ect to the obligation to make certain
contributions to the parishes. u
ection 1. Be it o resolved by the is
General Assembly of the State of Lou- ei
eslana. two-thirds of all the members 'i
elected to each house concurring, That Co
the following amendment to the Con- be
rtitution of the State of Louisana be to
and the same is hereby submitted to at
the qualified electors of the State at he
the congressional election to be held Mc
ln the faldt Tuesday after the first th
Ifonday 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 cia
ualified electors therein shall submit d
to the qualified electors of said parish.
it an election to be called and held mu
lor that purpose after thirty days pub- sut
ished notioe, the question of whether Pt
r not all or any one or more of the si
ties. incorporated towns and villages mu
Ithin the limits of the parishes (un- exc
ss already exempt) shall be free and tir
xempt from all taxes and licenses lev- tad
.d by parochial authority for paro- mn
:hLal purposes, provided that when- aac
ever such exemption Is granted, each ow
ity. incorporated town and village so Luc
.xempted shall contribute to the paro- dr
hial authorities its fair proportion of list
ll parochial burdens debts and ex- fall
enses common to both. Much er r- ct
ion to be adjusted between the Pe- goc
Ie Jury and the municipal authorl- ho
ess and in ease of disageement such ens
pportioument to be glade by the State bet
'ax Commission. aut
Section f. Be it further resolved Sta
to.. That there ahal be printed on ma:
be ballots to be used at the said else- yea
ion the words 'Tor the amendment to ties
be Constitution establishing a refer- pu
adum to the people of each parish to I
etermine whether or not ciles and Poe
rcorporated towns and villages shall atlc
o rleam d from narohiw l taxation rat
ad lcensn subJoet to the condition run
f contrlbuting to parish expe a fs,"
nd the words "Against the -a -th
lent to the Con4tituion estblisein a at
eerendoum to the people of each par- cl
mh to determine whether or net cities ca
ue incororrted towns and villages or
all be released from wmochtal taxa-- o~
ALon nd licen, subIot to the con
itlon of oontributing to purh - or
nset" and och eleotor shaell indi
te on his bllot, u provided by the ay
neral eletion laws of the tate, o
hether he votes fo or ainet the se
•id amendmatt to
TlOeMA3 C. BAlRRUT, a
ieutenant Governor and Pesident beo
aof the Senat
Lt. 3. THOMAr.,
peaker of the HOUe of eprent- L
tive l
ppreoted: st, A1l1 rev
ovornor of the statoe of Loushan. a
true op: to
ACT NO. 10. vots
nate Bill No. M. y . hudaer. oral
Joint reolution submitting to the the
mae of the State of a is
heogrem sonal eleatine to eoeld ro
onsittion of the State esmpt- sona
g from tamatia for ten (1I) years tht
m the date of eomptlotn the oeapital the
c franchi eed oeerps enr rty
aoeo.rpor titresoestrntin own- oem
-vided o ta eac tehy em, be crn
ted and ti op atli within fve () ing
nte r tom Janays 1s 012, and pro- can
e fortlor tlmat not te than Ave upos
lilies dOle lar al have beesaen- mot
-hereas the State or toois has
orht into eoltivatlos irrigatinae
ereby arge additloeas ll be made pc
the popt~latels and , the a edroa
me of the State: and, men
Wheres, ale can be Qatsr.uted l t
u to provide irrlgatia navigation
- power, and It is the at'toe duty ot
eoureeo and promote the orSan- n
tito of suc oseeerns: inc
eetlesl. Be it reved b theGe - and.
l Assembly of the State of Leadsl- ban
. two-thlira of al the members er
mted to eat house rrlg. That a
i followlnS armedment to the Con-tes
jtutia be submitted to the quallfd f 4
meters of the State for their adep- e i
s or rejecton al the oeuressos Ta
otLo to be hld on the IrtTues-ihe
y afite the first Monday in the who
mth of November 112, as follows: th
nro shal be exempt from taxa- lg r
. tomple. te ojtef ste fra- patti
merUtn r n and ooatin esta
thin th·e Stae a oembed system i cm
u--. sreams, and w r-be Sott
pleted and within fve and
years fromIhasary IsO,912, an hDirel
uvided ha ·fv ht.ave
a. No ,eal or opereal property the
ill b evor ha
m,
thereon the words: '"For the proposed
Iamendment to th Constitution of the
State of Louisiana exempting from
taxation for ten (10) years from the
date of completion certain new canals
for irrigation, navigation and power
purposes to be completed within five
Years with a capital of not less than
five million dollars." and the words:
"Against the amendment to the Con
stitution of the State of Louisiana ex
sid empting from taxation for ten (10)
d- years from the date of completion cer
1 tain new canals for irrigation, naviga
u tion and power purposes to bq com
n- pleted within five () years with a cap
Ct- tal of not less than five million dol
ed lars." And each elector shall indicate
fly THOMAS C. BARRET.
1I- Lieutenant Governor and President
LW of the Senate.
n- L. E. THOMAS,
he Speaker of the House of Representa
tives.
u- Approved: August 24th, 1912.
L E. HALL,
he Governor of the State of Louisiana.
u- A true copy:
It- ALVIN E. HEBERT,
tit Secretary of State.
is
'st
he
ACT NO. 11.
ng Senate Bill No. 8. By Mr. Voegtle.
ad Joint resolution proposing an aneno
he ment to the Constitution of the State
*ts of Louisiana exempting from taxationl
l- the legal reserve of life insurance cori
:i- panles organized under the laws of this
ad State.
ye Section One. Be it resolved by the
te General Assembly of the State of Lou- 4
t- islana. two-thirds of all the members I
to elected to each house concurring, That I
n tile following amendment to the Con- i
ly stitutlon of the State be submitted to
i-. the qualified electors of the State for
at their ajoption or rejection at the con
in gressional election to be held on the I
e nrst Tuesday after the first Monday In I
the month of November, 1912, as fol
r- lows:
t- There shall be exempt from all tax- I
IC ation the legal reserve of life insur- I
t. ance companies organized under the
te laws of this State.
Jn Section Two. Be it further resolved, I
etc.. That the official ballot to be used
d, at said election shall have printed i
1- thereon the words: "For the proposed
te amendment to the Constitution of the a
it State of Louisiana exempting from all a
n taxation the legal reserve of life in
it surance companies organized under the i
g laws of this State." and the words r
"Against the proposed amendment to t
the Constitution of the State of Louisi- e
if ana exempting from all taxation the 0
r legal reserve of life insurance compa- 0
nies organized under the laws of this f
State." And each elector shall indicate, t
as provided by the general election t]
laws of the State. whether he votes for f:
or against the proposed amendment. t
THOMAS C. BARRET, e
Lieutenant Governor and President iI
of the Senate. d
L. LE THOMAS.
Speaker of the House of Representa- ir
tives. o
Approved: August 24th, 1912. ti
L. E. HALL. o:
Governor of the State of Louisiana. ti
A true copy: of
Al % IN r;. HEBERT.
Secretary of State. si
It
ti
le
ACT NO. 12.
House Bill No. 2. By Mr. Roberts. ri
Joint resolution submitting to the bi
people of Louisiana an amendment to O1
the Constitution reorganizing and re- t
i modeling the State's system of assess
ment and taxation.
r ction 1. Be it resolved by the at
General Assembly of the State of Lou- A(
islana. two-thirds of all the members lo
elected to each House concurring, in
That the following amendment to the
l Constitution of the State of Louisiana
be and the same is hereby submitted ea
to the qualified electors of the State th
at the Congressional election to be ce
held on the first Tuesday after the first
Monday, ih the month of November, in la
the year 1912, to-wit: sh
Article L se
ni
L The taxing power shall be exer- es
clised by the State and by its sub- en
divisions for public purposes only. da
2. The taxing power shall never be =I
muted or contracted away; but where
surrendered, suspended, given, com- de
prishes or municipal corporations an
shall grant exemptions from parish or eCr
municipal taxes for a period not to
exceed ten years from date of comple- wI
tion to encourage the establishment 01 an
industrial enterprises, or a similar ex
ematlon to Immigrants of the value lal
aaued by them to vacant property an
owned and occupied as a homestead,
Auch exemptions shall not be with- sci
drawn either as to enterprises estab- Cfi
lished or substantially begun in good foi
faith, or as to immigrants who have foi
actually •cquired and improved or in toe
good faith begun to improve their CeI
homesteads, since the granting of the to
exemption. The General Assembly on lee
behalf of the State, and the governing 110
authorities of all subdivisions of the
State on behalf of such subdivision, shi
may defer for not more than three tw
years the collection of taxes in locali- oni
ties subjected to overflow or other cer
public calamity, for
3. The General Assembly shall have cer
power to classify all property for tax- rat
ation, and to adopt different rules and tnt
rates for different classes, but such wh
rules and rates shall be equal and uni- le
form on all subjects of the same class the
throughout the territorial limits of the tha
authority levying the tax All such it
classiaications shall be based on the
characteristics of the property itselt Ca
or its use, and never on persons oract
ownership. ta
4. Except in case of foreign invasion the
or domestic revolution, the General As
sembly shall not have power to levy the
any ad valorem property tax in excess tioi
of four per cent; but the General As- for
sembly shall not exceed the rate of her
two and one-half per cent except by all
a vote of two-thirds of all the mem
bers elected to each house thereot t
Article IL b
L The sources of State and local t
revenue shall be segre ted and. ex- to
oept as herelnafter specifed, or uas may
be hereafter permitted by a vote of emi
two-thirds of all the members elected ing
to each House of the GOerl Assemm
bly, each taxrang authoritg shall be re- por
stricted in taxation to its own sources of
of revenue as herein assigned. be
2. Until otherwise provided by a
vote of two-thirds of sl of the mem
bers elected to each House of the Gen- do
eral Assembly the following shall be dvi
the sources os State revenue:
1st. The special taxes hereinafter vos
provided for. riot
2nd. All corporations, private per- to
sns and unincorporated associatlons tior
that operate any rallroad fallting under L
the Jurisdiction of the Railroad Com- to
mission of Louisiana; street railroad Inst
comblned strueet railroad and electric tio
light and power businessu; heating or h
reofrigeration pant, (not inolusive lot md
cold storage plant); telephone lneth
teletph line, whether wireless or ot - the
rw ; pres line, dining oar, sleep. hl
ag car, oil car, retri~eratUing car, or ph
oars for any other purpose operaiun
upo railroads in this State; .tMbot
motor boat, stelamship, ferrry, hbarge,
and tu or other water orrt, whoere
o erated for hire, canal for trmnsorta
on or Irrif and pipe line for oil ac
or g 7ahen the electric light and sr
sower businessm conducted in onou
ton with any street railroad can be
practioally severed from the street rail
road busines for purposees of asses- 1.
meat then such severance shall be made pow
by the Tax Commission and such eleo- pen
tiu light and power business shall cor
met be a seouroe of State revena. oct
31rd. All banks, State and NationalIdom
including savns banks, trust beaks Iai
and trust oompane and all private ness
bankers, whether individuals or part- uate
nerships, cave that the real estate of .
all banks and bankers shall be looally toy
-assessed and taxed. The samesmenta ev
of the real estate of beaks and beak- pati
ers shall be equalised annually by the mat
Tan Commission to the basis estab-ln t
lished and in vogue La each locality save
where such real estate is located. levi
4th. All lansraoe eomipanes clud- alco
la bading and surety oompaies, for- thos
sira or domestle, and all persons and tho
rtnerships engaged insuring per- by
etate ad corporeal property of such 3.
Doemans .rsos or partnerships my
-th. All uaT rews rie m1 o llr o
g-tto msdee on illia eotto md oil spec
refierlen ad refieries of petroleum in (
St .inrodte, A sugar renery i ocos
40 d ' .to be a soe ra that o t
bays and relnes raw sugar eclusive- on
ly. or a coaeera that buys and refn sects
me raw su than the a gte of i a
be suga produerd by it from cuaesrt
rown and ps d by It. ept
th.l All mme of salphur, salt or trd
ithe mnerals, all oil or gua w ells, ll m
ite uaries sand, gial and shell p
& Oml the epe- a t1t
state ssess .t revemue be e *e
M-_t 8 e .Tbe m1T enesl As- saw
_ u, salsh tn e • uro U1
-sed acqulred after July 1, 1912, even though
the it may form part of the operative
om property of any railroad, shall not be ,
the considered a source of state revenue
WIas except by constitutional amendment,
wvr unless such property had been, prior
ve to said date, part of a railroad termi
ban nal, depot, yard, warehouse or shop.
rds: 4. All other Droperty subject to tax- I
,n- ation, except as herein specified, or
ex- except as may hereafter be directed
:10) by a vote of two-thirds of all the mem
;er- hers elected to each house of the Gen- I
ga- eral Assembly, shall be sources of local I
si- taxation.
ap
Article III.
it The General ssembly shall have pow
er to levy for State purposes the ful
lowing special taxes:
s Drovided in the general election law t
ors to exempt from taxation an amount
against the proposed aniendmetit.
1. A tax on the transfer of stocks
In corporations not to exceed cents a t
snlare.
. A tax on the organization of do
mnestic corporations, organized for prof
it, excepting banks, fraternal insurance
companies, and building and loan ou
homestead association, not to exceed
tell dollars fiat, plus not to exceed onc
le twentieth of one per cent of the au
u- thorized capital stock and surplus,
Lt which tax shall be levied upon in
on creases of capital stock as well as upon
n- original issues.
his 3. A tax on private corporations, or
ganized for profit, for the privilege of t
he exercising corporate functions, not to t
,u- exceed one-twentieth of one per cent
re per annum on the outstanding capital t
,at stock and surplus, excluding banks,
n- fraternal and life insurance conpanit
to and building and loan or homeattea
rot associations; rt such tax to be less
n- than ive dollars. on foreign corpora
,he tions this tax shall be levied on such to
in proportions of their capital stock and
Dl- surplus as is used in this State in ti
intra-state business. In lieu of the
x franchise tax on capital and surplus, o
r- life insurance companies, foreign and
he domestic, not including fraternal in
surance associations, shall pay annual- tr
ed, ly a flat fee of $150.00 plus $2.50 on
ed each $1.O000.00 of premiums collected to
ed in Louisiana during the preceding year.
ed 4. An annual ad valorem tax on all
ht automobiles and taxicabs, and also on
n- transportation of persons or freight for c
ie hire, with permission to the local gov
sa ernment of the residence of the owne;r t
t to levy an annual license tax not to
i- exceed $5.00. one-half of the proceeds
he of this State tax collected from each u
- owner shall go to the State good roads
ii funds; the remaining moiety of such at
e, tax shall be paid over by the State to
n the governing authority of the locality
of from which the machine is registered, ti
to be devoted exclusively by such gov
erning authority to the improvement of i
the ublic highways within its Juris- c
diction.
5. ' tax on cotton future contracts,
in lieu of all licenses to future brokers, ab
of not more than fifteen nor less than pr
ten cents on each purchase and sale a
of each 100 bales, to be paid on each ch
transaction, one-half by the buyer and e
one-half by the seller. a
6. A tax on grain, coffee, rice and a'
sugar future contracts, in lieu of all
licenses to future brokers, of not more er
than one and one-half per cent nor an
less than one per cent on the commis- an
alsions paid on each transaction. Each an
unit contract as established by the col
g rules of the respective exchanges shall ter
e be the basis of the tax, to be paid, to
one-half by the buyer and one-half by As
the seller. fo
7. A true, progressive inheritance mi.
tax for the benefit of the General Fund,
and it such a tax is levied all bene- or
. ficiaries shall be divided into the fol- the
. lowing classes with the following max- by
imum exemptions for each class: file
First. ascendants, descendants, and of
a spouses, with an exemption of $2000 tio
d each, except as to the widow, when bot
Sthe exemption shall be $5000, and ex- tio
cept as to children under the age of s1
sixteen, when the exemption shall be ten
$:1500 each. The widow's marital fourth the
shall be exempt out
Second. collateral relations of the sue
second degree, including nephews and ten
nieces and their descendants when the s0ol
estate is divided by roots, with an ex- All
emption of $1000 to each root, and apt
dasghters-in-law with an exemption of ma
$110 each. cas
SThird. collateral relations of the third co
degree excluding nephews and nieces h
and their representatives. with an ex
emotion of $500 each, Co
Fourth. all other collateral relations nor
within the sixth degree inclusive, with for
an exemption of $250 each. 1
Fifth, strangers and all collateral re- ney
lations beyond the sixth degree, with atti
an exemption of $100 each. tion
The uaximum rate of the progres- or,
sive tax shall not exceed eight per legs
cent for the first class, twelve per cent deft
for the second class, sixteen per cent suc
for the third class, twenty-five per cent on
for the fourth class, and thirty per0 1
cent for the fifth class, maximum rates dut
to be attained when any inheritance, con
legacy, or donation exceeds a half mil
lion dollars.
And the minimum rates of such tax
shall be one per cent for the first class 1
two and one-half per cent for the sec- sea
ond class, three and three-fourths per ce
cent for the third class, seven per cent co
for the fourth class, and thirteen per ca
cent for the fifth clas. Whenever thed
rate of assessment levied against any in
nheritance, legacy, or other donation, co
when deducted from said inheritance, in
legacy, or other donation, would leave ish
the beneficiary a smaller net amount rt
than he would have received had the
inheritance, legacy, or other donation
'.lien into the next lower class in the
classtfcatlon according to amount of gen
actual cash value, then the rate of prn
taxation shall be first caleulated upon
the maximum amount in said next low-L
er class, and the remaining amount of
the inheritance, legacy, or other dona- h
tion shall be taxed at the rate fixed
for the higher class into which the in- quCI
heritance, legacy, or other donation be
falls,
Dupleation of inheritance taxes as t
between this 8tate and other States, e
foreign and domestic. shall be avoided s
by the exemption of corporeal prop- tss
erty belonging to a decedent of this
State. and situated outside of this State,
to the extent of any inheritance tax ext
of such other State: and by the ex
empotion of inorporeal rights belong
Ing to non-resident descendants, such
an shares of stock ID ,Louisiana cor
porations. notes, bonds, and evidences
of debt due by Louislana debtors or the
bearing on Louitana property, to the t
same extent its
This tax shall also be applied to eli tate
donations inter viros, the donees to b less
divided into the same classes herein- than
Inefore defined. All donations inter v. disc
von to the same person within a pe. ear
riod of five years shall be taxed as i semi
together constituting a single don- tion
Stion. sur
Legaces and donations inter vives to
to educationaL religious, or charitable to ti
institutions, or to trustees for educa
tional, religious or charitable purposes, and
-hall be exempt from this tax, unless to
such donation, or legacy, shall be more asse
than half of the disposable portion of plus
the testator's. or donor's estate, in aoy
which case the tax shall be imposed sess
upon the entire legacy or donation and mes
the legatees or donees shall be consid- sve
ered to be within the third class. nes
8. Such other special taxes as the not
General Assembly by a vote of two- loam
thirds of all the membesa elected to and
each house may from time to time pre- Asse
scribe. o
Article IV. 5,
ban
1. The General Assembly shall have pora
power to levy license taxes only on out
persons, partnershlip, associations and this
corporations en d in business or pro
occupations that fall strictly under the
domain of the police power, and for ploy:
lthat purpose to classitfy all such busi- valu
nesses and occupations, and to grad- and
uate the tax within each class. and
2. Local subdivisions of the State Mtat
governmnat shall have the power to ti
ley license on businesses and oceu- the
potioas falling strictly within the do- debt
main of the olice power as provided Gen
in the foreong section for the State, ded
save that s local licenses as may be the
levied on trafmc in malt, vinoes and .
alcoholie liquors shall not be less than coin
those levied by the State nor less than son
those now or hereafter to be prescribed bond
by the General Assembly as minimum Ing,
local leenses. pana
2. Such local subdlvisions, as each on a
may determine for itself, shall also um
have the right to levy license taxes, in ti
classifed and graduated with due re- and
spect to equality and untformity with. ciati:
in each €lad, on all businesses and this
occupations not covered by Sectien 2 shall
of this artlel;: save and except :icenses bran
soelatious whose property or business trial
is a.ong the sources of revenue re- two I
served to the fte, and save and ex- sura
rept licenses oidials eg the -
trades, ceoupatiems and call invov- vet
tur the '.ersesai labor or sillof the from
peron to be tase. a no met linlag tb
WI in the domaina of te podtee power; ot
ea tave and et eerporatios. - p
seciatlems, ae d.m em tndviduals e
gh shall any such local license exceed one- I
ve tenth of one per cent of the gross re
be ceipts of the licensee, provided that
ue no license shall be less than $.u0u, nor
rt, shall the licenses provided for in this
or section be levied unless the general t
ii- property tax of each taxing locality,
when exercised to sixty per cet ,of it
x- limit. shall not be : tlflciteit to lpa. the
or expenses of its goa'i lItrrnltl . \ belli
ed ever a Inulaicipa ll ceiou equal tile I1
n- cense levied by thre part-ti, only tile
n- niuiia.i al IIcelrIe >hall be due aLid cui
al lectible.
Article V.
1. .All a.sessmlents of prolperty for
State purposes shall be imade by a
,itate Tax CoL'rlrll llilsoll, cai po.ed ol
threlce memnlebers to be elected, not later t
trhan July 1st, 1~113, b3 a JLioBrd coln
iot'sed of the Go ernor, tilte tate All
" ditor and the State rt ,asurer froalte
ait iang tire quialillcd eltctours ot the ri
S paectlt.e aailroa,d Colriii si . I
tricts. as clonisttit ed at this, date, alld
they shall niot Lit. subj, ct to relaluv,l
except for tihe cau-> a id inll the .eia
ier providl d for the relllovIal of sll.
trict judges.
. Tihe terrns of the first coulrnrii;
SIonerls sihall be for t Ilo. Itour aid .ix
years. T'Ihe petriodl each is to Seriv'
.all he determlined by lot. A.i the ex
lilration of ,uch terims, elct ioni ahall
be for thi, period of six years; and
t'al llllirns.l oners shall he elute.d anald va
r lcatcl's tilled for any unexpia red termrl
by the iqualtied electors of Ill. respec
tive I:ialllodl CoimllitlllrnI s I i.trllct at
the regiuliar congressional elect ions held
a in this StMate thie irs: Tuesday afte,
tile Iirst .11lnday in November every
two v..ars; and at tihe said colngres -ion
al election held just lprior to thie e\
plr ation of their respective tetrllli.
U 3. lIThe CoIaiissioni shall Iainitain ti
Llan otice and have its doniccile at la - ut
tonl Itouge, and the Ineimber. shall ra
ds.iai iii iatorn Rouge and deaiote their i
timlre exclusively to the discharge ul
t iiir diuties.
4. Thex shall ,.aiah rea'eive a salar A.
of Five 'I'hiousa;nd I ollars per annum
d beginnrlng January 1, 1:114. and their e
traveling aexpenses, not exceedilng a
niaxinlurn aniount to be fixed from tinme
to tiiiie by the General Assemnbly, anL
itemlized account of awhich shall be ih
rendered in an annual report. to
5. The1 chairmlan of tile first Conm- Si
mission shall be namtned by the ap
pointing Board and serve until the ax- ta
r piration of his term of ottlfice,. anti there- thi
after tile Comranmission shall select it- -1i
own chairman. th
6i. The Commission and the individ- ta
ual members thereof shall plerforml sucl s
duties in respect to assessment and tax- ti
ation as are herein prescribed, and la
such other and further duties as the
General Assembly may trom time to ex
time prescribe. lilt
7. The General Assembly shall pro- er
vide said Commission with an adequate ste
clerical force. an
8. The Commission shall have pow- HI
er to adopt and enforce such reason- sin
able rules. regulations, and modes of
procedure, not inconsistent with, law, re:
as it may deem proper for the dis- se:
charge of its duties, and to hear and cet
determine complaints that may be made va
against assessments, and other of its ity
act, required or authorized by law. ag
9. The Commission shall have pow- till
er to summon and compel the attend- uer
ance of witnesses, to swear witnesses, vii
and to compel the production of books I
and papers, to take testimony under ert
commission, and to punish for con- por
tempt, as fully as is provided by law ass
for the district courts. The General the
Assembly may provide other penalties lin
for violating the orders of the Com- ali
mission. ass
10. If any person, firm, association wit
or corporation shall be dissatisfied with Ta:
the assessment made or action taken tici
by the Commission, such party may 1
tile a petition setting forth the cause gee
of objection to such assessment or ac- up(
tion of the Commission or to either or anit
both in a Court of competent jurisdic- la'
tion. at the domicile of the Commis- put
sion. against said Commission as de- rec
fendant. Either party may appeal to arr
the Supreme Court of the State with- of
out regard to the amount involved; 1
such appeals to be returnable within rlKi
ten days after the date that the deci- ass
sion of the lower Court becomes final. tim
All such cases, both in the trial and scre
appellate court, shall be tried sum- seat
marily, and by preference over all other cen
cases. Sush cases may be tried in the pre
court of the first instance either in 1
chambers or at term time. tax
11. No bond shall be required of said tim
Commission in any case in any court, scri
nor shall advance costs, or security
for costs, be required of it.
12. It shall be the duty of the Attor
ney General, and tle various district 1.
attorneys, on proper request or direc- rigi
tion by the Commission or the Govern- ord.
or. to aid the said Commission in all the
legal matters, and to prosecute and its
defend all cases in accordance with to I
such requests and directions. A failure the
on the part of such law officers, when men
so requested or directed to perform the a vi
duties here imposed upon them, shall licei
constitute misfeasance in office. for
ofme
Article VL I Poll
heft
1. After January Ist, 1914, all as- c
sessments for all State purposes, ex- exec
cept as hereinafter provided, shall be l'ar
completed on or before April lit in til
each year. and the taxes shall become incu
due and payable on the first Monday 1914
in June of each year, and shall be- tern
come delinquent on the first Monday men
in September in each year. Each par- of
ish and municipality shall have the New
right to fix the date, for the comple- com
tion of its local assessments, and the c
payment of its local taxes and licenses pa
general and specl, untl otherwise
prescribed by the General Asembly.
Until otherwise provided, existing laws De
on these subjects shall be operative. shal
Levee district taxes and forced con- semi
trlbutions, exclusive of produce taxes, Ish
shall be assessed and become delin- the
quent coincidentally with parish taxes. Pan
2. Public service corporations shall Orle
be assessead on their physical property ame:
and on their franchises separately, but the
the General Assembly shall have pow- mitt
er to direct the Tax Commission to nci
assess the property of such corpora
tlons at valuation including both t
physical property and franchises, to be mun
ietermgned bY gross receipts, or by atiol
dividends on stocks and interest paid erni
on bonded debt, or by any other avail- poin
able method.sese
3. Incorporated banks shall be uas- comi
messed by assessing the stockholders on
the book value of the stock, L. e., capl
tal stock, surplus and undivided prof
its less the assessed value of real es- L
tate locally assessed and taxed, and and
less such further deductions of not less lh
than five per cent on their loans and the
discounts to cover bad debts and un- revel
earned interest as the General As- taxa
sembly my prescribe, which deduc- each
tion shall be made only from their corp
surplus and undivided profits; all taxes tion
to be paid by the banks and charged prop
to the stockLders 2.
4. Individual bankers, banking firms muni
and unincorporated banking associa- h
tions. domiciled In this State, shall be nual
assessed on the amount of capital, sur- 1914.
plus and undivided profits actually em- mu
ployed In their business, less the as- and
messed value of real estate locally as- each
sessed and taxed, actually and exclu- sLon
sively used and employed in their busi- sae
ness. and less such further dedrtilons limi
not less than five per cent on their such
loans and discounts to cover bad debts to
and unearned interest as the Genera. the
Assembly may prescribe, which deduc- tion
Lion shall be made only from their sur- proc
plus and undivided profits. pari
5. Foreign banks, and individual mit
bankers, banking Arms and unincor
poratqd banking associations, domiciled sufc
ut of the State but doing business in sum
this State. shall be assessed on such levy
proportion of their capital, surplus and mon
undivided profits as is actually em- mant
ployed in this State less the assessed of f1
ralue of real estate locally assssed ,t
rnd taxed actually and exclusively used
had employed In their business in this clenc
tatae and less such further deduc- Tax
tlons, not less than five per cent on 3.
heir loans and discounts, to cover bad herea
lebts and unearned interest he the ation
ieneral Assembly may prescribe, which levy
leductlons shall be made only from po
heir surplus and undivided profits. to it,
. Insurance, bonding and surety ,rl
iompmanies, and persons, firms and as- vided
mociations engaged in the insurance the
onding and surety business, exclud- pens
ng, however, fraternal insurance com- missi
anles and associations, shall be taxed .
m a perceatage of their gross Rremi- pen
map received upon their business done mand
n this 84ate, less return premiums but
ad reinsurance in companies or asso- made
niatlons authorised to do business in 5,
his 8tat BThe peroentage aforesaiLd sall
hall not exceed three per cent for all withl
renches of lnsurance, bonding and mani
urety bsines, except life and ¶adus- shall
rlal Insuace and shall not exceed such
weo per enat for life and industrial in- count
auraea, The specil taxes to support
he ciee of Ire marshal and fire pre- muni
reation bareas shall not be deducted press
rem, the premimr s hereby uthorised whic
Sbe taxe. When by the laws ofany repor
thestarte or country any taxe nes, the
enaltiee, liceses fees, deposits of rst
me-gy or ef securite, or ether obliga- t.
seas or prohMbtleas are imposed on sour
nsemnace bain or surety companies from
it this Sate dog busies in such ieant
- IIIJC13rl Y mmsh all,
I one- Insurance. tbonding or :iurety cuii.I'a
s Fe- riles ut ruci thr oi. tatae ,t lUlIz l ,
that ilong as suchi I a\\ lil .tnte 11 I , ice
i, iO I . t" Lii tis ai J Uiii lati ll. al.td l lro l. ' Ili
: ethal LIl. ie 1iavll .1\1110 1511 1 lLI o 11t
alit.), ullo0 ill L.it.ilott, C bvii.,lli ' .til . 11 It Ui I
o tf s . .i L .,1i1 :l v lll i , i, : t" V1' t,,:. tl. I
ieth .u III ll
he Ir - oil oa 'tall. ot tle t. t 1 Laot ,
\11- tilt ed ' ll, 4 ": t + t., 1' ilt.1 .'" ot : , l .
S tr tl Li t, tsii -.t" i ,li t : .i tl.
1 l ert w t et ra.'"i , I'l I:1.. V Ii I.. , '. -
fur toi t. .I t," i .-l'. t s r .
Si t.e I 1 tI
- o co a i, l t of ti ttl l of t, . l-i. i ,
late r I te ill . tc.\ l. i t t I
uAl - t at .t ll t!,1 .1 ..il. l k .ila -r t . O.,1,
Il- Ik Mi- altia Ii' r hi ot .ai : "., ,
l.- , * n l, " u e , t lr e fr,' lo , tl-l nll,. u
t -l t' , a ll t'lknt' f r .le." Vll et l ,, at1
lilan ier lo l .ro- eri t o . 1th a ,wner- ,- o
rani I 'L l ilt i, a , t il.y tial to * tll 11
ario ,a' l.I r or itr of I1,i - Il.s -l o .rt. ta il li t
te I pte .. tulrr lvri -a l. r dll pit, "
if t hile I oin the anld of tiheii L ruiue \ii. I
1 ,.tl brll' ti X it . @'e litl' t It l t .li " 0 l' ti,
o ll t { l eoal l a li f l t' :,ai n, ti _I ei s tv lit
it li, ' li il" t ot, a Li l. th I tli ' :i 1! a ll 'i -
af, r I:,- u iVle aL l ol alel tt a trt i lon 1lb ,e t
is f su ed a ull ch wli e1t., t'l' o" pith l " 1 i' - Lo
-id.l- - l d, tli , s itc .l avrnnllg tiut-i r c il u
t ty mh yi ,st-' I'it h . d Il l owe'. rt., U:-.t-. tll
tll l, a tu fora iitl e o al r I rll'l l rt t
a-i dan I tra:ell tlt" .sid l it or o f O i, t. eI ael l -
Posaea arid ura ior.l tai
bk " 11 uen tlolasermtent of oafy re prop- a'
Ie ter il o it tolll r l ' tilt l to ille uiit
r or +orrlle ait- t takten L'take t tl Li
t- iol,'n vaelt. , u l tlll orl sl d lt fr.iii
Jre- t tO ed epari' lat el f lrinli, tie j.rlul o.
1 1 1 ula i" .o- i f liiof thle a t, iy ektti z it .0 i i
tile i t t lt'vy a dll iha e'l a litliar rtl t.a1. It L
aItake tilli th e LIlects of ilailull. r 'od p
timl: (lnlli e te flunt o t th tion I uncStat, L
t r stilo e utaly, ad for tie o; eittll ph, t
i li. w l aI real ani d tpersonal propertl i
l, retrined or locavel taxation shalla be r l
dis- sessed at such percentage rot to ethe
h -ad ittbe vl as acI local wtver nl author pli
its it Illeay s l tilti and a loýrt prceint
it. ti. tatu s meall have t iLllbe r rir g e1t it
is take ogurhca tllyti mats for a obl 1 eitper -
uch uonal u 'e r et ro'unt tpse atj ne ,( unito s
ae ay be establise en hed r le. All real a
end- lus of improvements thian ior land 't+
seo. viaolues. let
o r 11. In al prop assessments o real prop- '
der erty wheth miner wer local or or tate pur- t
on- t oses t th e value of the land shall be
law assess searaoltely ential to th value ol
Sstone quarry, sand, gravel or shell pit,
ralhnde improvements; but railroad, pipe '
t ie line and canal rightands of tay hepthroder
sal be loass essded separately rom, ornd txogetherd.
ceed l0o per cent of its fair market It"
on with tile irve nt ocal governing authe or
th Tax Comm lissionh, and deem nlower percent
kenage may be etablhed for personaticable. s
ay 11. Assessnents shall assessmentse aof real prop
use geographically as for local or for State pur
ac- pones, the varoll or upon separate recordsf the land shall the
or eld in fee oeneral Assembly shall passe st
lic- laws providing mprovements the printing and Stthe
Tax Commission may deem most prac
s- publcation n pamp orm of the n
ed; 1. Every ssmentaxpayer shall be arrhave the ert
Sright eographicallyng at correc as tnessible eithe
c- assessment n the Courts wieparathin such tor l
al time as the General Assembly shall passre- pu
d scribe; and o prop the printingshall be ands- r
- sepublicatior a sum n excess o the per- nic
the prescribanged assby the governing aufor the saorityle
in . Statuch e pamphlets at nd special pricState
taxes ery shall be due and p ble at such
hin right of testing the correctness of hisb
aid time as the General Assembly may pre- 1
irt, scribe; and no property shall be as-fro
sessed for a sum in excess of the per-cal
ec- right tshallo provide, and tpayabl discret ion, by ho
antim e drth General Assembly may pre- r
c 1. Every municipality shall have the
eright to provide, at its discretion, by
an- ordinance of its governing authority, o
all the officer or officers, who shall collect F
nd its taxes, and to fix the compensation (ra
ith to be paid such officer, or officers, and sou
ire the mode of their election or appoint- mei
en ment; andi every Parish shall elect by les
he a vote of its qualified electors the of- ,u.
rll icer. or officers to assess Its property
for taxation. the compensation of such not
officer or officers to be fixed by the ol
Police Jury not less than ten months C
before the election, and not subject to less
change during the elected officer's in- pro
- cumbency. This power shall not be I
Sexercised in the Parishes, nor in the less
l'arlash o Orleans as to assessors, n
ti the terms of office of the present pro
Sincumbents expire. After January 1, 1pe
ay 1914. and until the expiration of the drii
r terms of said officers, all local assess- E
ay ments shall be made by the assessors less
- of each Parish and the assessors of The
h New Orleans at the present rate 1 less
ecomensation. All local taxes and 11- s
cenrses except thoew levied by munci
m palitbes shall be collected by the Sher- pee
h sf o i ech Parish, except the Parish ma
o t Orlons, at the present rate of com-n
a shall be changed by the General As
n sembly. After January i, 1h14, Par- Iu
SIsh Asseassors shall be comphensted byo ceci
Sthe Parishesr and the Assessors of the
Paristh of Orleans by the City o New aen
Orleans. If under the referendum
tY amendment submitted to the people at urel
t the same time this amendment is sub-anal
" mitted providing a way to relieve mu- in t
Sni oites from general prsh taxes 2.
subJect to an obligation to contribut the
Sto certain funds Is ardopted, then each nue
municplity sro relieved from such tax- nu
d ation, shall have the right by its gov- lect
ernsno authority to provide for the ap
Dolntment or election of its own as- ing
sesor or ssessors and to fix their men
Scompensation. and
"- Article VIL
_ 1.. In order to reimburse prrlsheLs
d •and munlcipallties now free from par- oi
s ish taxes for los or revenue aused by Ject
id the withdrawal ofi the sourcesa of state a
" revenue fiom parish and municipal Jecti
StutltIon, there is hereby granted to the
Seach parish and to each such municipal an
corporalion the right to levy an addl
U tlonal tax of six mills on unmgragated
.d property.
2. In order to saimilarly reimburse 1
h municiplloitns not now fro from par- Cto
. ish taxes each parish shall levy an- Jant
· nually for eight years after January 1, visi
r 13114. the six mill tax aoresald, or so and
1 much theraos s may be necessary, taxe
.and out of the proceds ofl thi to ax cem
Seach parlsh shall, under the supervl- ryn
Ssion of the Tax Commlesion, compen- vral
i sate each such municipality rwithin it id
I limits for loss of revenue caused by uary
e such withdrawaL Such compensation then
tr to be..made on the bsris provided In befo
, the followlng sentence for compens- that
Stlon by the strte to parisd es i the may
r- proceds of such tax remaining to each 2.
armsh added to the proceeds of the the
levy ot enone per cent tax now per- pra
Smtted to be levied, after maing the of E
t compensaton aoresad, shall not be the
sufficient to repay to said parish the ofco
slum it would have received by the tion
h levy of its present one per cent all-lire
mony tax on the basls othe asess- miss
' ment rollsa ofi 1911, plus an increase or
of five per cent on the amount of mid and
Staxy then the state shall compensate foru
Seach parish the amount of such deft- sion
i clency as fixed and reported by the pres
" Tax Commllsion. 3.
r$. u A lny ncipalit now ree, or r
vihereafteor isme not th1 t o1 effe
ahereafr e free, rom parish tax- seve
C aton which not reimbursed by the soil.
levy of the additional six mill tax the neni
Spower to levy which is hereby granted oil a
to It, shall be compensated by the aen- on t
y eral Assembly on the basis above pro- .
' vided for conpenston by the Starte to ene
Sthe prishes, the amount of said comr- state
pensation to be dfixed by the Tax Comi- for
m mlsslon tabli
4 . The obligation to make the com- the
pensations herein provided fior shall be peop
Smandatory on the Oeneral Assembly, men
r but no such compensations shall be ene
Smade after the yer l b21. slon
n . After the year 1921, no parish bone
d shall levy any part of such six mills hi
U within the limit of any incorporated d.
d municipality and said munlclpalities colle
- shall be entitled to levy and collct and
d such six mill tax for their own he- and
Scount. by
I. The claims of each perish and the
, municipality for compensation shall be lean
d presented to the Tax Commission, corn:
d which shall examine such claims and date
Y report the, acts and its conclnsions to Orle
I. the General Assembly on or before the shall
i first day of each regular sesslon. led
7. In reimbursement for the state date
nIsource of revenue herein withdrawn prov
5 from her assessed valnes, and for the force
h Joit beneit of her alimoey and her Aftei
elty of New Orlsns, alter January becc
1st, 1314. is hereby emated the right Gene
Sto lyev _d n ky , an- leis
h aeIit p l sea l~liP It tebeui
ot i., a t. \ 4 " , , ,-, i,
Ltretf I I i-' l s t. t*. ,
.ft r-" i r : , .
:I .l if i , I L :. i .l ,t 1 ,'1 ,: ,1 . + t ," i
, .'it-. .h 1t I , . I :. .t . 1 . ., t ';
I 1' ,t "1 \ t ,, .t , ,- -. ,n . "l.1 "l1 " lI
l tl I: . Iall r ..,, ,t1 ., t i o, , .1 ,
lul i . llt, aL l or hl I t .i .n l u~
i tu ,\It . I .h l l t.. ll i', '\ , l l a l.i - 11 Ip1
'.tllt rl'\' istl, l , , Ii- , I n 1t , l . ti,' t. l."
r t il 11 , ll ,' ic :, , ti :i ,i .io I t 1 : , 11i - II.
a; , pi ttdL I r1,n, "11u .11t "",l tJon. .hI, l , cul tl
Liar- tlu. t h ýlit ltl Ii ,. (i o I IIt liT. t i i
t .- It. it *it.a i tI'hial i, it i i . \ i It li tIlt
-Iv l Ii,llUiv . t ,M i i ,il"ci ouft ,iri il uarrlcl ot
acer. et' e tl l ol t, id c l 1t . I :l1 .t Iil 0
[sr n a"" l i -crpor atedi a, alllV oIliy sarll
elt eivy S Zilc iliay t be upiiiht lave
tI o a IV u lie whLi cCt to it -\itci t tl.i
tor- t Uh { ',S rlef lif .t I fa Iii,1 I it lua lllos
ent- by loan. unctial didtallrict .liri pautaCai
,a'al Ue it 'sioris Ir.ti . tu fI t lr te uIi n arI il
Iea- aIce Wittb lfa;t l Lried Iy the lao tra
land is' ur t or,'at'Led I111110 rip llty. thallllu
t- tte nof ouet of ites ordiayu aho-.
ther lh'. Levee Listrlct taxes and forced
the contributions c shall cuntinue to be 1ev
rac- led within each district on the
sources tof State reve-lu sItuated in
ged each levee district, lain all levee taxes
hel and contributions sthell be collected by
ards the shelf of l eacl parish, hunder ex
and State tax collectors until June 30i, 191,l
the and thereafter by thle collecting ostici
lly of the city of New Orleans.
sale 13. The taxes mhentioned In the fore
going sections l. 11 and iti, as to prop
the terty reserved for State revelue., shatll
his be based on the lassessment nade by
uch tie State Tax C'omrlssion for State
re- purposes, equalIzed annually by said
as- lax Conmlission In each parish or mu
er- nicipality to the basis of assessment
as therein locally established.
ate Article IX.
uch
re- 1. All revenue. received by the State
from all sources shall go Into a fund
called the General Fund, and the Gen
eral Assembly shall apportion said fund
among all the public purposes for
the which taxation Is levied, setting aside,
by however. each year, the following:
ect Fund not less than one-tifth of the
ion gross revenues of the State from all
rnd sources provided that such apporton
nt- ment shall never be less than One Mey
by lIon and Thirty Thousand Dollars ($1i.
rty B. For the General Engineer Fund
ich dot less than Four Hundred Thousand
the Dollars (o400.000.00).
tha C. For Confederate Pensions not
to less thanues the amount provided or to be
in- proided by the Consthatutlon.
be D. For the Good e oadl s und, not
he less than One Hundred Fifty Thousand
In- Dollars ($150,000.00), plus the whole
tnt proceeds of the State's molety of the
1, special automobile, taxicab and arto
the driven vehicle tax,
s. EB. For the PublR Debt Fund not
Irs less than Five Hundred Twenty-Five
of Thousand Dollars ($525,000.00) or not
ot less than Six Hundred and Fifty Thou
i- sand Dollars (80500000.00), if the Pub
cl- lic Debt amendment submitted to the
ar- peoDie at the same time this amend
Ish ment is submitted is adopted.
or I. All State taxes and licenses ex
by cet as hereinater provideft shall be
e collected by the State Treoasurer. The
sw General Assembly shall, provide such
am additional clerical force in the Treas
at urer's offce as may be necessary to
b- enable him to perform the duties here
u- In prescrlbed.
s, 2. The General Assembly shall have
Ite the power to provide for special Reve
ch nue Agents, not to exceed three in
x- number, to assist the Treasurer in col
v- lecting all licenses, and taxes, and to
p. assist the Tax Commission in gather
,*. ing Information for levying assess
sir ments., and shall fix the compensation
and duties of such agents.
Article XI.
o I. All articles and partse of artcles
,o of the Constitution of 1s98 on the sub
by Ject of assessment and taxation, and
ate all amendments thereto on said sub
o Jectrs contrary to or in confict with
to the hrovisions of this amendment be
al nd the same are hereby repealed.
ed SCHEDULE.
se 1. No nart of this amendment to the
r- Constitution shall go into effect until
n- January 1st. 1914, except that the pro
1, visions of sections one, two, five, six
so and seven of Article III, as to special
y, taxes shall go Into effect as soon as the
ax General Assembly shall pass lawsI car
'i. rying them Into effect, and the pro
a- visions of sections three and four of
ta said article shall go Into effect on Jan
y uary 1st. 1913, provided laws carryling
on them Into efftect shall be passed on or
ian before March 1, 1913; provided further,
J. that laws carrying them into eilffect
Se may be enacted at any later date.
:h 2. On and after January 1st, 1914,
ie the ofice of the State Board of Apn
r- praisers and the ofrece of State Board
.e of Equalitaion shall be aboleshed, but
ie the present incumbents shati hold their
t ofnices at the present rate of compensa
Ie tion until their present terms shall ex
I. pire and they shall aid the Tax Coim
s- mission in putting the system provided
se for in this amendment into operation,
Id and in that connection they shall per
te form such duties as the Tax Commis
I- slon and the General Assembly may
ae prescribe.
3. The license tax authorized by the
vr present Constitution to be levied on the
- sieverance of natural resources from the
te soll. shall he superseded by this amend
te mertt as to the severance of minerals,
ad oil and gase and shall be levied only
- on the severance of forest products.
>- 4. When this amendment goes into
to effect on January 1, 1914, the special
o- state taxes levied for good roads and
i-l for Confederate Veterans as now es
tablished or as mar be establlshed, by
s- the amendment to be submitted to the
s people at the same time this amend
y, ment is submitted. shall cease, and the
i General Assembly shall make provi
slon out of the General Fund for the
Ib benefit of each of these special funds
ir as hereinabove provided.
ad 5. All State taxes and Ilcenses un
as collected on January 1, 1914. for 1912
:t and previous years. shall be collected
e- and accounted for. under existing laws.
by the sheriffl s in tshe parishes, and
iad the State Tax Collector in New Ora
o leans. but all such collections must be
comDieted by June SO, 1916. up to which
I date the State Tax Collector of New
to Orleans shall remain in office. He
e shall also collect all State licenses lev
led in the Parish of Orleans until said
te date and the General Assembly shall
n provide for a reduction of his clerical
se force to take place on June 30. 1914.
.r After June 30. 1916, any State licenses
e and taxes then remaining unpaid, shall
7 be collected by the State Treasurer. The
at General Assembly shall by appropriate
i- legislation provide compensation on an
It equitablet ba isb to the tar esueer.T