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TITUTIONAL
AMENDEMENTS
'RA SESSION 1912.
ACT. NO. 4.
Bill No. 2. By Mr. Voegtle.
Srsolution submitting to the
ot the State of Louisiana an
at to the Constitution author
parishes and self-taxing munici
to exempt new industrial en
and also improved value, in
of structures added to unim
ands by immigrants into the
who occupy se id lands uas home
-om local taxation for a period
Msn ed ten ti(M years.
.L Be it resolved by the
Assembly of the State of Lou
two-third" of all the members
to each house concurring, That
wlng amendment to the Con
of the State of Louisiana be
tLeiname 1- hereby submitted to
jjfed electors of the State at
sgressilonal election to be held
rst Tuesday after the first
in the month of November of
pr 1912. to-wit:
parish and self-taxing mu
y shall have the right to ex
aew industrial enterprises and
it improved value added to un
lands, including all structures
by immigrant' into the State
eeUpy said lands as homesteads,
-al taxes for a period not to ex
a (1e) years by the vote of two
is number of all its taxpayers,
an qualified electors, including
women taxpayers, holding at
ego-thirds of the property subject
taxation within the taxing lo
at a special elhction called for
a- po at which special election
of partnerships. associations
of estates, otherwise qualified,
he.entitled to vote their respect
rata of the assessed valuation
ti partnerships. associations or
Each enterprise so exempted
be situated within the limits of
epting authority and be estab
after the ex-emption is granted.
2. Be it further resolved,
That there shall be printed on
blots to be usdd at said election
words: "For the constitutional
t authorizing parishes and
municipalities to exempt
hiustrial enterprises and also im
value, inclusive of structures,
to unimproved lands by immi
into the State who occupy said
as homesteads, from local taxes
period not to exceed ten (10)
Sand "Against the constitutional
t authorizing parishes and
municipalities to exempt
ilustrial enterprises, and also
value, including structures,
to unimproved lands by Immi
lato the State who occupy said
a homesteads from local taxes
period not to exceed ten (10)
sad _ach elector shall Indicate
ballot as provided by the gen
"eetion laws of the State whether
for or against the said amend
THOMAS C. BARRET.
t Governor and President
fi the Senate.
L. E. THOMAS.
of the House of Representa
:August 24th, 1912.
L E. HALL.
of the State of Louisiana.
spy:
EIN E. HERERT.
of State.
ACT. NO. 6.
3ll No. 3. By Mr. Burke.
resolution submitting to the
of Louisiana an amendment to
tution exempting from tax
Jr twenty (20) years corpora
aganlsed to lend money on mort
Ma country property at not more
dis (I6 per cent interest, net to
or. with power to negotiate
nd securities of local taxing
1. Be it resolved by the
Assembly of the State of Lou
thirds of all the members
-s each house concurring, That
g amendment to the Con
of the State of Louisiana be
me is hereby submitted to
d electors of the State at
sional election to be held
Tuesday after the first Mon
the month of November of the
to-wit:
epital, surplus and personal
at every corporation hereafter
in this State for the sole
of lending money on mort
M eountry property situated in
at a rate of interest not to
as (6) per cent net to the
with power to negotiate and
and securities issued by
parishes and local districts
ties of the State of Lou
be exempt from taxation
(O) years from the date
epmasation of each of said
provided that each of said
shall have a full paid cash
leek of not less than $250,
il provided further that in
eSch corporation shall on
eharge the borrower more
Sper cent interest whether
ef commission, disount, or
it shall fortelt the entire
hereua granted, and be sub
from the time it makes
Sand any such corporation
-r negotiatlng any securlties
tboee hereinbefore mention
eer a like forfeiture.
=-u corporation shall have
to seeelve anay money on de
to do a bkanking buslnes of
bot all such oorportSons
mto the control and super
Mthe State Bank Examaner,
it hll be to report to the
and the 8State Tax
ary violation of the con
is xmsntion.
3. Be It further resolved.
there shall be printed in
to be used at said election
'Per the amendment to the
exempting from taxation
(30) years corporations or
the sole purpose of lend
e country real estate sit
i ts at not more than
e ent to the borrower, with
a ndotlate and handle local
" sad the words "Agalnst
ent to the Constituton ox
trom taxation for twenty (0O)
erporations ortganlsed for the
of lending mony on ooun
tate stuated n Louisian at
than six (6) per cent net
bopwer, .wiLth power to no
eletor shall tindicate ea his
provided by the general oloe
_o the State wheih, hoe votee
THOMAS C. BARRUT,
Governor and President
L . THOMAS,
fM the House of Representa
August tIh 101l.
I tret"te of Louisiana.
ACT NO. 7.
4. By Mr. avrot.
pDroposnlg an amend
Co-stitution Of the Sta
relative to the exemptson
Mf monet in band or on
2 o it resolved by the
of the State of Low
so all the members
bose concurring, That
amendment .to the Co
State be submnitted to
electors of the Stath feor
or rejection at the cae
to be held o the
after the Irst No0m
oM November, 11, uas
he exempt frm taatim
be a am
Approved: August 24th, 1912.
L E. HALL.
Governor of the State of Louisiana.
A true copy:
ALVIN E. HEBERT.
Secretary of State.
ACT NO. 8
Senate Bill No. 5. By Mr. Well
Joint resolution proposing an amend
ment to the Constitutlon of the State st
Louisiana. relative to authorizing par
ishes and municipalltles by a referen
dum to their respective qualified elect
not to exceed ,e000.00 to be deducted
from the value of dwellings exclusively
occupied by bon fide owners for resl
dtential 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
Lsiana. two-thirds of the members elect
ed to each house concurring, That the
following amendment to the Constltu
tion of 1898 be submitted to the quall
lied 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
autnority 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
itled electors in said parish or munici
pallty, at an election to be called and
held for that purpose, after thirty day
published notice, the question as tc
whether or not there shall be exempt
ed from taxation an amount not to
exceed $2.u00.00 to be deducted from
the value of all buildings exclusively
occupied by bona fide owners for rest
dential purposes only; provided that
any exemption may be withdrawn In
the same manner in which it may be
granted.
No such exemption, voted by a par
ish, shall operate to grant any tax
payer owning and occupying a home
within a municipality the right to de
duct the exempted amount from the
improvement value of his property in
respect to municipal taxation.
Section 2. Be it further resolved,
That there shall be printed on the bal
lots to be used at the said election the
words: "For the proposed amendment"
authorizing exemption of homes from
taxation." and the words: "Against
the proposed amindment authorizing
exemption of homes from taxation,'
and each elector shall indicate as pro
vided in the general election laws ot
the State whether he votes for of
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 Louislana be
and the same is hereby submitted to
the qualified electors of the State at
the congressional election to be held
on the firpt Tuesday after the first
Monday in the month of November of
the year 1912, to-wit: "
Every ir-lsh 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 free and
exempt from all taxes and licenses lev
led 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
penses 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 gpade 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
be released from parochlal taxation
and licenses, subject to the condition
of contributing to parish expenses
and the words "Against the amea
ment to the Constitution establishing a
referendum to the people of each par
ish to determine whether or not citles
and incorporated towns and villages
shall be released from parochial taxa-
tion and licenses, subject to the con
dition of contributing to parish ex
penses," and each elector shall indi
cate on his ballot, as provided by the
general election laws of the State,
whether he votes for or aylanst the
said amendment.
THOMAS C. BARRET,
Lieutenant Governor and President
of the Senate.
I. E. THOMA.
Speaker of the House of Representa
tives.
Approved: A rtlu 1912
Governor of the State of Louislana.
A true copy:
ALV2 : EBERT,
8ecretary of State.
ACT NO. 16.
Senate Bill No '. By Mr. Shafer.
Jlint resolutlon sabmittn to the
people of the State of Louia at
the congreseioat eloection to be hed
in November, 191, san ameadment to
the Constitution of the State exempt
ing from taxation foe ten (10) years
from the date of completion the apltal
stock. franchises, and certain property
of all corporations constructb own
ir nJUd operatinl within tho Sate a
tblnid sysitem o irrtUon. nvirai
tioa and hydro-electric power, rus
reash water streams sad water sheds,
provided that each systsm be com
pleoted and in operation within five (5)
year from January 1st, 1911, aad pro
vided further that not lee than five
mIllion dollars shall have been ex
pende4 in the construction of each sys
tem
Whereas. the Stats of Louisiana has
of lrnd that ma oe remaimed and
brought into cultivatcs bIrrigation
hereby lar e adtiems will be made
to the ppopulties and, the mesed
value - the State: and,
Whereas, canas cma be oastrueted
end powe,-a nd it is the Strtes duty
to enoae nad prommote the orgaa
satiom of h omeras:
Section L De It resolved by the Gen
erl Assembly of the State of LouIst
mas two-thirds of all the members
elected to each house oumrridgr That
the foUowlnlg ammendment to the Co
stitution be submitted to the quatl*ed
electms of the Statoe t their adep
tlo or rejetion at the earesional
eletioa to he held on the ismt uesb
day after the iret Monday in the
meoath oef November, 191 se ellows:
There shll be eempt reom taxa
tie fer tea (16) merefre the date
o-irrluatin navitml nd hy
thereon the words: "For the proposed
amendment to th< Constitution of the
State of Louislana exempting from
taxation for ten (10) years from the
date of completion certain new canals
for irrigation, navigation and powr
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
empting from taxation for ten (10)
years from the date of completion cer
tain new canals for irrigation, naviga
tion and power purposes to be com
pleted within five (5) years with a cap
Ital of not less than five million dol
lars." And each elector shall indicate
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. 11.
Senate Bill No. 8. By Mr. Voegtle.
Joint resolution proposing an amend
ment to the Constitution of the Statt
of Louisiana exempting from taxation
the legal reserve of life insurance com
panies organized under the laws of this
State.
Section One. Be it resolved by the
General Assembly of the State of Lou
isiana. two-thirds of all the ilembers
elected to each house concurring, That
tile following amlendment to the Con
stitution of the State be submitted to
tie uualified electors of the State for
their aoption or rejection at the con
gressional election to be held on the
nrst Tuesday after the first Monday in
the month of November, 1912, as fol
lows:
There shall be exempt from all tax
ation the legal reserve of life insur
ance companies organized under the
laws of this State.
Section Two. Be it further resolved.
etc.. That the official ballot to be used
at said election shall have printed
thereon the words: "For the proposed
amendment to the Constitution of the
State of Louisiana exempting from all
taxation the legal reserve of life in
surance companies organized under the
laws of this State," and the words
"Against the proposed amendment to
the Constitution of the State of Louisi
ana exempting from all taxation the
legal reserve of life insurance compa
nies organized under the laws of thiS
State." And each elector shall Indicate,
as provided by the general election
laws of the State, whether he votes for
or against the proposed amendment.
THOMAS C. BARRET.
Lieutenant Governor and President
of the Senate.
L E. THOMAS,
Speaker of the House of Rtepresenta
tives.
Approved: August 24th, 1912.
L. E. HALL,
Governor of the State of Louisiana.
A true copy:
.Al INs L. HEBERT.
Secretary of State.
ACT NO. 12.
House Bill No. 2. By Mr. Roberts.
Joint resolution submitting to the
people of Louisiana an amendment to
the Constitution reorganizing and re
modeling the State's system of assess
ment and taxation.
Ilection 1. Be it resolved by the
General Assembly of the State or Lou
lsiana. two-thirds of all the members
elected to each House concurring,
That the following amendment to the
Constitution 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 nrst Tuesday after the first
Monday, in the month of November, in
the year 1912, to-wit:
Article I.
1. The taxing power shall be exer
cised by the State and by its sub
divisions for public purposes only.
2. The taxing power shall never be
muted or contracted away; but where
surrendered, suspended, given. com
parishes or municipal corporations
shall grant exemptions from parish or
municipal taxes for a period not to
exceed ten years from date of comple
tion to encourage the establishment of
industrial enterprises, or a similar ex
emotion to immigrants of the value
adued by them to vacant property
owned and occupied as a homestead.
Such exemptions shall not be with
drawn either as to enterprises estab
lished or substantially begun in good
faith, or as to immigrants who have
actually acquired and improved or in
good faith begun to improve their
homesteads, since the granting of the
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 defer for not more than three
years the collection of taxes in locali
ties subjected to overflow or other
public calamity.
3. The General Assembly shall have
power to classify all property for tax
ation. and to adopt different rules and
rates for different classes, but such
rules and rates shall be equal and uni
form on all subjects of the same class
throughout the territorial limits of the
authority levying the tak All such
classlfcationa~ shall be based on the
characteristics of the property itselt
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
any ad valorem property tax in excess
of four per cent; but thp General As
sembly shall not exceed the rate of
two and one-half per cent except by
a vote of two-thirds of all the mem
bers elected to each house thereot.
Article IL
1. 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 ot
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
oif revenue as herein assigned.
t3. Until otherwise provided by a
vote of two-thirds of aJl of the mem
bers elected to each House of the Gen
eral Assembly the following shall be
the sources of State revenue:
1st The special taxes hereinafter
provided for.
Snd. All corporations, private Per
oams and unincorporated associations
that operate any railroad falling under
the Jurisdiction of the Railroad Com
mission of Louisiana; street rallroad;
combined street railroad and electric
light and power business; heating or
refratgeration plant, (not Inclusive ot
cold storage plant); telephone linei
telegrph line, whether wireless or oth
erwrle; express line, dining car', sleep*
lag car, oil car, refrigerating car, or
cars for any other purpose operating
upon railroads in this State; steamboat,
motor boat, steamship, ferry, barge,
and tug, or other water crst, where
operated for hire, canal for tramporta
uon or irriEato and pipe line for oil
or ga. en the elctri light ald
power bsnleas condueted in conJune
tion with any street railroad can be
practiely severed from the street rall
rad busiLes for purposes of sseus
meat then euch severance shall be made
by the Tax Commission and such eleo
tri light and power busines shall
not be a source of tato revenue.
3rd. All beakL State and National,
inodlu r avng beaks, trust banksL
aad trust compan and all private
beak-rs, whether Individuals or part
nerships, ave that the real estate of
all banks and bankers shall be locally
-assessed sad taxed. The assessments
of the real estate of banks and bemak
ers shall be eqalised annually by the
Tax Coamileson to the basis estab
Itshed ad in vogue in each locality
where se real estate LA located.
4th. All insurance eomipane Inolelud
ing boadiag ad surety compnaes, for
eign or domesetic, ad all persaons aad
partnershlpe eagaged in insuring per
seas or property, ave that all the real
estate and oror~eal property of such
Ith. All smga reaSeries, rise mills
ette sed elil mills. sottes ad el
reeres re aies d petrolem
ead Its pa dets. A sengar reler s
.heeb a to bea ea* a that
bakrs e w wswgar esastev
_v. ea mase t tae said rames
awjKaUest
the tI
acquired after July 1, 1912, even thougt
it may form part of the operative
property of any railroad, shall not be
considered a source of state revenue
except by constitutional amendment
unless such property had been, prior
to said date, part of a railroad termi
nal. depot, yard, warehouse or shop.
4. All other property subject to tax
ation, except as herein specified, or
except as may hereafter be directed
by a vote of two-thirds of all the menri
hers elected to each house of the Gen
eral Assembly, shall be sources of local
taxation.
Article III.
The General ssembly shall have pow
er to levy for State purposes the fol
lowing special taxes:
.s provided in the general election laws:
iO iOJ SIlOA .% .d tidL 4At, ..l :pi ,lt ý.
ors to exempt front taxation an amount
against the proposed amlendnment.
1. A tax on the transfer of stocks
in corporations not to exceed z cents a
snare.
.A tax on the organization of do
nlestic corporations, organized for prof
It, excepting banks, fraternal insurance
companies, and building and loan or
homestead association, not to exceed
ten dollars flat, plus not to exceed one
twentieth of one per cent of thie au
thorized capital stock and surplus,
which tax shall be levied upon in
creases of capital stock as well as upon
original issues.
3. A tax on private corporations, or
ganized for profit, for the privilege ot
exercising corporate functions, not to
exceed one-twentieth of one per cent
per annum on the outstanding capital
stock and surplus, excluding banks,
fraternal and life insurance conpanies
and building and loan or hornesteau
associations; nip such tax to be less
than tive dollars. On foreign corpora
tions this tax shall be levied on such
proportions of their capital stock and
surplus as is used in this State in
Intra-state business. In lieu of the
franchise tax oil capital and surplus,
life insurance companies, foreign and
dotigestic. not including fraternal in
surance associations, shall pay annual
ly a fiat fee of $150.00 plus $'.50 on
each $10.000.00 of premiums collected
in Louisiana during the preceding year.
4. An annual ad valorem tax on all
automobiles and taxicabs, and also on
all other auto-driven vehicles used for
transportation of persons or freight for
hire, with permission to the local gov
ernment of the residence of the owner
to levy an annual license tax not to
exceed $5.00. One-half of the proceeds
of this State tax collected from each
owner shall go to the State good roads
funds: the remaining moiety of such
tax shall be paid over by the State to
the governing authority of the locality
from which the machine is registered,
to be devoted exclusively by such gov
erning authority to the improvement ot
tie public highways within its juris
diction.
5. 1 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 and salt
of each 100 bales, to be paid on each
transaction., one-half by the buyer and
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.
,. A true, progressive inheritance
tax for the benefit of the General Fund,
and itf 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
5:1500 each. The widow's marital fourth
shall be exempt
Second, collateral relations of the
second degree, including nephews and
nieces and their descendants when the
estate is divided by roots, with an ex
emption of $1000 to each root, and
daughters-in-law with an exemption of
$1.00 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 siaxlm rm 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, twenty-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 half 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 leavp
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
classification according to amount of
actual cash value, then the rate of
taxatlon shall be first calculated upon
the maximum amount in said next low
er class, and the remaining amount of
the inheritance, legacy, or other dons
tion shall be taxed at the rate fixed
for the higher class into which the in
heritance. legacy, or other donation
falls.
Duplication 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
State. and situated outside of this State,
to the extent of anyu inheritance tax
of such other State; and by the ex
emption of Insorporeal rights belong
ing to non-resldent descendants, such
as shares of stock ID Loulisiana cor
porations, notes, bonds, and evidences
of debt due by Louisiana debtors or
bearing on Louisiana property, to the
same extent
This tax shall also be applied to all
donations inter vives, the donees to be
divided into the same classes herein
fefore defined. All donations inter vl
vos to the same person within a pe
riod of five years shall be taxed as it
togrether consUtituting a single dona
tion.
Legacles and donations inter virvos
to educationaL religious, or charitable
Institutlons, or to trustees for educa
tional, religious or charitable purposes,
shall be exempt from this tax, unless
such donation, or legacy, shall be more
than half of the disposable portion of
the testator's, or donor's estate, in
wbich- case the tax shall be imposed
upon the entire legacy or donation and
the legatees or donees shall be eonsid
red to be within the third classue.
3. Such other special taxes as .the
General Assembly by a vote of two
thirds of all the members elected to
each house may from time to time pre
scrlbe.
Article IV.
1. The General Assembly shall have
power to levy license taxes only on
persons, partnerships, associatlons and
corporations engaged in business or
ocnupations that tall strictly under the
domain of the police power, and for
that purpose to classify all such bust
nesses and occupatlons, and to grad
uato the tax within each elass.
2. Local subdtrivisions of the State
governmengl shall have the power to
levy license on bustnesses and occ
pations falling strictly within the do
main of the police power as provided
in the foreoin section for the State,
save that gueloca license uas may be
levied on traso in malt. vinous and
alcoholie liquors shall not be less than
thee levied by the State nor les than
those now or hereafter to be prescribed
by the Oeeral Assembly as minimum
lal lensee.
8. Such loeal subdivisions, as each
may detormltue for itself. shall also
have the right to levy license taxes,
clasif.ed aud Iraduated with duoe re
spect to equallty ad ulformlty with
in each class, on all besineeses and
see-aitems not coveredey Isetiem
s- ti article: ave d except :taees
srspersticus, pereeass Irm,1 fad se
seoiettee hese peper wslae
weed to the eare sad ca
eaU~ t
thei:r~a h
w ~lL~
shall any such local license exceed one
tenth of one per cent of the gross re
ceipts of the licensee, provided that
no license shall be less titan S.i., not
shall tile licenses provided for in tilsl
section be levied utliess ;he gentlral
property tax of each taxing locality,
Wlhelt exercised to sixty per etit of its
limit, shall not be sutfitient to pay the
eX pellses of its goverrllllelit. \\ iell
e'er a. IulUlnllcpal liceli~e equals tilt 11I
cense levied by the patrish, only tilhe
IUi.ni icipal license :hall be due and col
lectible.
Article V.
1. All assessmlntits of proplerty fot
State purposes shall be Illade by a
State Tax Cullitills ion, co omlposed ot
three iiienibers to lbe elected. nlot later
than July 1st, 1:+1;, by a Board coll
posed of the Governor, the State Au
ditor anid the State Tretasurer from
aillotig tile qualitied electors of the re
spective Iltallroad CotI1 iIIlssloon Ills
tricts. as constitulted at this date, alld
they shall ruot be subject to relllO\al
except for the Causes anld in the lmat
nier provided for tlhe reioluval of dis
trict judges.
T. The terms of tilte irst coltiilis
ioliers shall le for tao, four and six
gears. The period each Is to serve
shall be detlermined by lot. At the ex
pilratlonl of .sUt h terrIls, elect loll shall
be for thee period of six years; arid
coll slllIssiloners shall be elreted anid va
clllcies tilled for .any unlexpired termIti
by tilt qualitied electors of tilhe' 'resec
live ta;lilroiad C'unllllltssioll lDitricts at
the regular collgressional elect lolns held
in this State the tirst Tuesday aftei
ti-e first M1londay in Notemiber every
twO years and at tilte said collngressioll
al electlonl held just prior to tile ex
piratliln of their respective terms.
3. Tile Coimmnission shall maintain
an itile' and have its domicile at lia
ton ltouge. and the mnebers shall re
lilde in Itaton ltouge and devote tilheir
titile exclusively to tile discharge ot
t h.ir duties.
4. They shall .achi re'eive a salary
of Five Tihousand Dtollars per anlnum
beginning January i, 1I14, and their
traveling expenses, not exceedilng a
niaximiutil anlount to be tixed fromi time
to timlle by the General Assembly, ian
itemizted account of whici shall be
relndered in an atlnual report.
5. The chlairnian of the first Conn
mission shall be named by the alp
pointinig Board and serve until the ex
piLration of his ternl of offlice. and there
after the Commission shall select its
own chairman.
6. The Commission andl the individ
ual menmbers thereof shall perform sucth
duties in respect to assessment and tax
ation as are herein prescribed, and
such other and further duties as thile
General Assenlbly may trom time to
time prescribe.
7. The General Assembly shall pro
vide said Commission with an adequate
clerical force.
S. The Commission shall have pow
er to adopt and enforce such reason
able rules. regulations, and modes ot
procedure, not inconsistent with, law,
as it may deem proper for the dis
chllarge of its duties, and to hear and
determine complaints that may be made
against assessments, and other of its
act, required or authorized by law.
9. The Commission shall have pow
er to summon and compel the attend
ance of witnesses, to swear witnesses,
and to compel the production of books
and papers, to take testimony under
commission, and to punish for con
tempt, as fully as is provided by law
for tile district courts. The General
Assembly may provide other penalties
for violating the orders of the Com
mission.
10. If any person, firm, association
or corporation shall be dissatisfied with
the assessment made or action taken
by the Commission, such party may
tile a petition setting forth the cause
of 6bjection to such assessment or ac
tion of the Commission or to either or
both in a Court of competent jurisdic
tion. at the domicile of the Commis
sion, against said Commission as de
fendant. Either party may appeal to
the Supreme Court of the State with
out regard to the amount involved;
such appeals to be returnable within
ten days alter the date that the deci
iion of the lower Court becomes final.
All such cases, both in the trial and
appellate court, shall be tried sum
marily. and by preference over all other
cases. Sus1h cases may be tried in the
court of the first instance either in
chambers or at term time.
11. No bond shall be required of said
Commission in any case in any court,
nor shall advance costs, or security
for costs, be required of it.
12. It shall be the duty of the Attor
ney General, and trfe various district
attorneys, on proper request or direc
tion by the Commission or the Govern
or. to aid the said Commission in all
legal matters, and to prosecute and
defend all cases in accordance with
such requests and directions. A failure
on the part of such law officers, when
so requested or directed to perform the
duties here imposed upon them, shall
constitute misfeasance in office.
Article VI.
1. After January 1st, 1914, all as
sessments for all State purposes, ex
cept as hereinafter provided, shall be
completed on or before April 1st in
each year, and the taxes shall become
due and payable on the first Monday
tn June of each year, and shall be
come delinquent on the first Monday
in September in each year. Each par
Ish and municipality shall have the
right to fix the date for the comple
ion of Its local assessments, and the
payment of its local taxes and licenses
general and special, until otherwise
prescribed by the General Assembly.
Cntil otherwise provided, existing laws
on these subjects shall be operative.
Levee district taxes and forced con
ributions, exclusive of produce taxes,
shall be assessed and become delin
luent coincidentally with parish taxes.
2. Public service corporations shall
be assessed, on their physical property
nd on their franchises separately, but
the General Assembly shall have pow
hr to direct the Tax Commission to
assess the property of such corpora
tions at a valuation including both
physical property and franchises, to be
etermined by gross receipts, or by
dividends on stocks and interest paid
n bonded debt, or by any other avail
ble method.
3. Incorporated banks shall be as
messed by assessing the stockholders on
he book value of the stock, L e., capi
tal stock, surplus and undivided prof
ts less the assessed value of real es
tate locally assessed and taxed, and
less such further deductions of not less
han five per cent on their loans and
discounts to cover bad debts and un-.
-arned interest as the General As
embly may prescribe, which deduc
tion shall be made only from their
surplus ad undivide rofts all taxer
to be paid by the blmas and charged
o the stockholders.
4. Individual bankers, banking firms
.nd unincorporated banking associa
tlons,. domiciled in this State, shall be
=essed on the amount of capital, sur
plus and undivided profits actually em
loyed in their business, less the asu
mesed value of real estate locally as
Messed and taxed, actually and exclu
ively used and employed In their busl
esu, and less such further dedtttons
ot less than five per cent on their
loans and discounts to cover bad debts
end unearned interest uas the Genera.
ssembly may prescribe which deduc
Lion shall be made only from their sur
plus and undivided profits.
5. Foreign banks, anal Individual
ankers, banking firms and unincor
porated banking associations, domiciled
ut of the State but dollog business in
his State, shall be assessed on such
roportion of their capital, surplus and
ndivided profits asu is actually em
ployed in this State, less the assueeds
ilue of real estate locally assesed
nd taxedactually and exclusively used
ea employed in their business In this
tate, and leuss such further deduc
tions, not les than five per cent on
their loans and discounts, to cover bad
ebts and unearned interest as the
Jeneral Assembly may prescribe, which
deductlons shall be made only ftrom
heir surplus and undivided profits.
. Insurance, bondlng and surety
ompanies, and persons, firms and as
eolations engaged in the insurance,
bonding and surety business, exclud
I=rn however, fraternal insurance com
pnies and associatons, shall be taxed
n a percentage of their grou preml
s receivedoupon their busness done
in this Stale, les return premiums
en roeinsuraneo nla companies or asso
iations authoerlsed to do basines in
this State. The pterestage atoresid
-shall not exceed three per ent fot all
b-rnches of Lasuranes, houdli aSd
-rety betineas, ecept Itfe usd Iadu
rial lasersae nd shal hot eeed
-e per east fo itfe sad Iladutrtal in
-pThe sptln taxe to upport
irtae s hoeteb baehseed
Ge Sr..d lj1~~re
e- tflisuran-e, bonding or surety compsai- t
- lilte -ul l'u Utli ' Stda tt r I ut'u i i ', lr' -
it otl!; a - till : . \ c ltl!llll t 10 1 It, 't I
1it t .!:tle i, ledl. ut_ alld pr'u ihd l tlitoh- i
1- U L iiLtlu.ttt' illi tt) lbe illptoi1ti 1 ,
tllilt. i ,to , r l- t l a! t oll flll) O.'ll.f " .:it
.11 -III lCE 0l,ti t'¢i C l.I~li.ll++l ie .l~ ioii + a,:)
- d 1111 n t . . it ainI VI' .e 1.\ -
l- ,l l Lit .u, 1i l tli ' ,lt. t lI't"d t , ll '
t'. 110 h o r1 I i.1 - ill till; . t, ttl'.
. l llt il .tt1"n ,a al ,i. il it. t.t \t ,
1- U llu {"' ,etaiL'l " ol u t Iv r ,t:.t'l t ,I tul[ Litt ,
I lill O 1 . ' l'i, i,t` i 'ot . ti ll, ot -,, lit
Sitil' t 'h tltih, [ il i e f b11 1 11: l- al1i l 1 i
L-j ull hilh or il ut illi b Is I tlI lt'd, h;, tI
oliet tilt s ror I- lt \J\, m . 11, l -
el')', tuvle vylit 1111 e l t as0 l a le at ',K
d I I ut I I ~ U t .. e o Illcl .- 11,1 tii \ till:
Iu ix uil .sust fite ,t1.i All to lt . I 1, il
A et'v t l tl - . allt I i' e r r l I, ~ot,rl t) ,,f t.,'
ti ,1\\ l UL. I. Ih tu1 ,i, a~ l s!,<ll be. hetI.tl) .u.
iit* fur a ti l -llL f r-, i ai t il, a
S. AL ii .s ll r l tiltl , ti Io . e 1i1t1i;_
otr tIii Lif ttir, tlii- eatti olil aiutililra
tirodorti tol Srle.L, iii-.- gavel d hlid
ttl. to l i e ll t o iit 1 l, t- ti, 1 i ,t ut eill
n t,1111 ilt-Ii'+ ~1,3 1.13 -It'," ill (t,.[1et'l,"1i:,
oiUi ll id ol f ilt..-til t, a-ieit o t -oll u
id ti e1x ' ll>. 51100th \'ltUuh r 0 h P h
:ý. I itl,1 O:lue'l\, Ise I''ih'e\ t ide ,b th,
tu lI) -1 - . illte ) r ,t ia %.iu tt list'
aL.L i ofr uld obert of lI turloil 'juln
it . L l1 ot itllf t-lhe l iii le cte tls tit
Iu'l.t, all ti0,L , t l siii liltlin.., o lif Iili
.lr ti t'ill el rilllf ll the. l il tll O ld t .l I i
\ttll, 1 llr te ilU 'Il1 'e of u l, gl.ili
Sto alt t aur tiia' tons tke fri-" U t ri C
X ti ".hill r l Bell or1 s n. fril l t 1.xtd 1 li
" #til ' I 'ed o ti lc wa Il, t s t ar 1 t1. tile O li,1 r
ot-it t o t.f tilt lltu- ti. l-of r-e 0 1it \ tll it,1
th1 Sht , Cillil r o il, " a'n s tleilt r t l
- ULa e SUrd I \ a erils fe lir tah o-i it er
Soial us ofret- fomjcso taxation, nit-s.i
tl th1, ,- -are taent for -allt- \ a a nlteil dille
it, tll lle Ca olut etl illid toa, tellt t1 1
I |t1 'l~l' t e' tL " lu 'tro k ihJtn l, i tl " Illlt'I i n l'LI
i ton-te of .n uisn, o iltl ogas iell- 1
ttill :ha +i ll notLt i + t!~l ) to tlie l'l'utlicet I
or all.i lle-lt', quahrrie-s o~r 1111- Ul" U1 ul
\\ ells-., \%htl't'e [he u\\l ne', +ttis I" thickl
Iurh e jLua"Irte ar io' t aelu otr steit, t
aindel fu- ll" t e rl'l. t s tll i'p -l,'.s atil
-lilIle in tile lhandes o- f tuh protuitt
Of' ile ltaufittillyt a se sed at l tae llolid '
produc t Lll" r ale. an iert gon va l, pro le t 1
rer htied irl l',' talket llo till bed a l
i ulseic d atfsh pu ercta- eit' nho t tullo -
J'eedt to ter ' entt . o f it.ii tlfa tmak ti 1
.\-c ii P lly hl a v le sl nlar rivht t-' t
iaCUbe atl'd II a il loa fovrnin o uth ipl
lity itm y e tlisllhrt t ltt,a lo p tunt
rtahe sai y d objfet liosh l r pelo. 1111
tharn oreal property o oitrd tueras l
Sutie cof intrutine tf any plfo r lla
vhalu e. loal lese ndtxd
11. Inall asessmentspof real prop-rt l
er hethe for local o or f tio e Sitte Stu- ti
sotliely fo~r the plurposes of suchi publii
work'l% arle a~uthiorliedl to takle free trout i
t-pxestion gvluve, shll or sland roll bl
tsess eda saf aeubly frtorm nt the publue
1storhe of tp edents. buet rairoa, Ipret at
helie asn ll hlve a righlt r rogha it tl
take mat It materials for i oi.n pern- rr-I
It solall use fr'eet fromn taxlation,l unes flt,
the ari tfken for u alee All ren almay b
at sresnal property of tr , owters otl
I -.tali milnes, %t ell., quariel'ts an.ld pit.
except te improvementsry, tho lnd ian ple
lent abslutely essential to the l
lat.on aof an mine, oil oral l a well,
etone tuherry, and, grovel or shell pir tl,
anid except thle iproducts tihe-n+sel\'es
waille in teale ands of thle producer,
laws providingal foro the printun and St
pulicatind inpamprihlt fr of aywhther i1
recod, showingo such gaeeogr aphcly of J
sall be ldocally assessd, andor txed.se
u, All peal and persansall property t
re1. erved for oa txation shall be as-e
rghtof testingl thg correctnessbof hitse bt
asesmet n the roCouourtsepwithe suchr til
- im a the General Assembly mhay pre- Pt
sessed rat suh perrentage not to ex- t
teed IOU per cent of its fair market v , t
pebvalue as eic local governing author
ity" may establishi, aind a lower percent
ge Say be Iestanblised for personial l
than for real property or for the Val
uesf of iprovements than for land Is
value-s.
11. In all assessments of real prop- a
erty whether for locall or for State pur- L
poxes, tse al blue of th e land ahll beI
assessed separately from the value of h e
time provas the General Assembly mayd, pipre- L
scribe. and canal rights of way, whethe
held in fee or under easement, of ay be J
assessed separately from, or togethet
with, the improvements thereon as theit
Tlax Comnlisliion may deem nmost prat- -
14. Sate icenes ad spcialStat
t and the General Assembly shall pasr
"laws providing for the printing and S
public tion in pamphlet form o the
records, showing such geographically o
arranged assessments, and for the sale
of such pamphlets at a small price. g
1. Every municitaxpalityer shall have the
rIght to provide, at its dIscretion, by lit
ordinanceght of teits governing authorf hity,
Ithe officer or officers, who shall collect It
ats tsessment in to fix the compensation uch
to be paid such oficker, or officers, and so
thime asmod the General Assembly may pre- point m
scribment; and no property shall elect by lias
sesdfor a sum In excess of the per-Il
cena votage of its qualired electors the of
ticer, or officers, to assess Its property
for taxation, the compensation of such Ito
profficer or ofibers to be fixed by the governing authority.
14.Police Jury not less than ten monthsat
before the election, and not subject to let
chtaxes shall bnge during the anelected ofcpayable at suchpr
exercised in the Parishes, nor in the lei
Parish of Orleans as to assessors, ub- lie
til the terms of office of the present or
sncumribe.t expire. After January 1
Ar1914. and until the expiration of the dr
terms of said officers, all local assess
1. Everynts shall be made by the assessors e
of each Parish and thgoverning authessorits oy, T
Nlthe officer or officers, who shall collect
compensatIon. All local taxes and 11 sation
tcens be paid such officer, or officers, andby munic lic
the modg of their election or appoint- m
palitiesnt; an eery Parish shall be collected by the Sher- Dby
a vote of itseach Parishfied exceptors the Parish m
ofer, or officersleans, at the prassesent rate of com-perty
pensfor taxation unless such compensation of such
shallofficer or officers to be fixchanged by the General As
Polce Jury not less than ten month January 1 1914, Par
before the election. and not subject to
change during the elected officer's in- p
cumbsh Assessors shall be compensated by cel
the Parishes and the Asses, nors ofin the CO
Parish of Orleans asby the City of New Ge
Ortil the terms of officthe reof the presendum t
incumbents expire. After January 1, s
1914. aamendment submitted to the people at ur
terms of said officers, all local assess
thents same time made by this amendment is subors en
mitted providing a way to relieve mu- In
nicihpities from general parIsh taxes,
subject to an obligation to contribute thi
to certain funds, is adopted, then each nu
municjpality so relieved from such tax- nu
ation. shall have the right by ite gov- ler
erning authority, to provide for the ap- asi
pointment or election of its own as- miM
sessor or assessors and to ofx their m
compensation, an
Article VIIL
1. In order to reimburse parishes
and municIpalities now free from nr- of
ash taxes for los of revenue causae by
the withdrawal of the sources of state
revenue from parish and municipal ioN
taxation, there is hereby granted to
each parish and to each such municipal an
corporaton the right to levy an addi
tional tax of six mills on unsegragated
property.
2. In order to similarly reimburse
municipalitys not now free from par- Co
ish taxes each parish shall levy an- Ja
nually for eight years after January 1, vii
1914, the six mill tax aforesaid, or so an
much thereof as may be necessary, ta
and out of the proceeds of this tax Ge
each parish shalL under the supervi- ryl
sion of the Tax Commission, compen- vIa
sate each such municipality within itr sal
limits for loss of revenue caused by ua
such withdrawal, ouch compensation the
to be made on the basis provided in bet
the following sentence for compensa- thl
tion by the state to parishes, If the mo
proceeds of such tax remaining to eachsu
rporishadded to the proceeds of the thd
tivy of theone per cent tax now per- prd
m.tted to be levied, after making the of
compensation aforesaid, shall not be thw
suficient to repay to rsad parish the oft
sum it would have receIved by the tio
levy of its present one per cent ali- pio
mony tax on the basis of the assess- ml
ment rolls of 1311, plus an increase fol
of five per cent on the amount of said an
tax, then the state shall compensate foi
each parish the amount of surh defi- si
ciency as fixed and reported by the ron
Tax Commission.o n
t Any m uniciipality now free, or pri
hereafter made free, from parish tax- so'
ation which is not remboursed by the sol
levy of the additional six mill tax the me
power to levy which is hereby granted oil
to it, shall be compensated by the Gen- on
eral Assembly on the basis above pro- 4
vided for compensation by the State to ef
the parishes, the amount of said com- sth
pensation to be fided by the Tax Coi- fo
mission. tal
4. The obligation to make the com- thu
pensations herein provided for shall be pei
mandatory on the General Assembly, mk
but no such compeasations shall be Ge
made after the year 1321. sic
5. After the year 1t21, no parish bet
shall levy say part of such six mills as
within the lnmth of ssy thacorsteds
menltality and maid mlusiac lities cl
shall be eatitled to levy and ofset as
such six mil tax for their own ac- as
eath t c by
e. Tb. claimh etcht of arish sd th
mcilensality fe edemsdastiot shall he lea
sTeseated o i the Tm Commisssa r on
anwhich shal sumnot serei lasms edd -Is
reveyt the Abets dto s e***ile tae to he v
the o Aslevy w a or beby e the 'ne
to It. shlbeomn smtedayteGn
era/Assmbl on he feel thoe pro-i
vlde ~ ~ *$*4ad for eopmto yteSate to
te mrshe.thee ao o said w -
penaton o e hoe b th~es Tad Com-i
- yeion
, :I. 1 It ... ., . . . . . : . :. i, , ,:
ti t ., (" .I. .t , I, ' , .11 I'.il , ,: ,1 i .
1 ,10· t,"·,1 1 1 . 1. 1,1 , .,.. 1 '.,
, . 1 I I. I t .,,. ,,I . t ,t . , ., . 1 '.
th lu , ,ti - h l l i t l I , I 111,
l to . l. : .lr. ".t , , , 1'.1 \ ! !, I I , :I . ,t, 1
c i :, t.. f,, ,: .. t I, . ,,-fII -., . ,
.t s t h t I fr
hi ,e I tin , Il t I h 1 . r JII . 1ot.
h ie j rf.lre11 to Pay n:,s ! d I W'i.'r Ill t."
hif it he a ea. I" p.s .i" byi,. . r itl
It t . ii l \ thi r - 1111 i'r li ,
:;'. t "e Li:0~af I ,i 1 1' t1 I 1r t1'I 1. I - II
11 . All property, .t , tL :\.t m .ti 1
hw l ell .Ill,- r , t ll ed tl tl e 4 :1 tat .., Iceil
th yu,:Lc of a ii;> , f, " , t i t- huarrie , o
ail ,t. !h l o'e I , , 14. ell . , tI , (11 ef ,, I ci t
.ill!It , i toll i II c t " 0. t, \t411, L ,I li tllr,
t \llalc to pIe uiI .ct tu a,! st Illl I I taxe,
tul Ii foecle, aI ea d 1hall IeI Iitbie tor
iu"chll iIl' Ie tI '.pI o t :dl t Ilit Itle Ihill' tld
"lI dllt, Iol Iu I tt l l l\ l \,I U 14 ,III[ ie 1 ,l,'
bIy lole h, l ,l\il).ltt r tlIllI, i . L ,it \ ineil
i" l vlih h a.llll tlll rl( (1tu tlu m t.,. i tn,,
Ill o.rC In', rpoh tliet I illud e alt 3 ItyIl a all+
levy 0 special toII x for ttle support tl
n11. Allose wirpe il l obllga ted tO
rtakte carlle of llouty of its -t rdI ary all
t.ºId. l :ºVll t w' ."hll e'll 111t. alll ul of I 011 tot
Iaktl, l til at | hell Ilavel l rst exl t, u st
ed lts, oinl" shary tLtihg u I ,erd hulht al
ssesll el rt uf at 1, t lf l et lf' 'l er cehl t t
thle lecarket valut of lthe property sub
Ject to its taog ut llo rity.l ll
1 '. Levee tlestrict tliaeil aiLd forced
lnftri butio i slial cotle. iliue to be lev
led woithin e(achl distrIct lon tile
sources of State reveaut i ituated i1
each levee district. aid all levee tdfXec
and coltributions slhall be collected by
the shelf of eachl Iparlsh, under ex
isting la,. anld in Nes Urleanrs by the
State ltax collectors until Juire 30, 1916,
and thetreafter tby tihe collecting ottice
of the City of New urlea"ns.
13. The taxes mentlionled in the fore
going sections 5, 11 and 12, as to prop
erty reserved for State revenue. shall
be based on thee lasssslllCetlt mIll'de by
the State Tax Commnllisslon for State
purposes, equalized ae"nnually by said
Tlax Coemmisslon in each ,tparlsh or mu
nicipaltlity to the basis of assessnl ent
therein locally established.
Article IX.
1. All revenues received by the State
from all sources slhall go into a fund
called tiee General Fund, and the Glen
eral Assembly shall apportion said fund
among all the public purposes for
which taxaticn is levied, setting aside,
Ilowever, each year, the followinK:
A. For the General Public School
Fund not less than one-flfthr of the
gross revenues of the State from all
sources provided that such apportion
ment shall never be less than One Mil
lion and Thirty Thousand Dollars ($1,
.ie.000.00).
B. For the General Engineer Fund
not less than Four Hundred Tleousand
Dollars ($400,000.00).
C. For Confederate Pensions not
less than the amount provided or to be
provided by the Constitution.
D. For the Good Roads Fund, not
less than One Hundred Fifty Thousand
Dollars (t150,000.00). plus the whole
proceeds of the State's molety of the
special automobile, taxicab and auto
driven vehicle tax.
E. For the Public Debt Fund not
less than Five Hundred Twenty Five
Thousand Dollars ($525,000.00) or not
less than Six Hundred and Fifty Thou
sand Dollars (n650,0.0.00), if the Pub
lic Debt amendment submitted to the
people at the same time this amend
ment is submitted ies adopted.
Article X.
I. All State taxes and licenses ex
epet as hereInafter provided shall be
collected by the State Treasurer. The
General Assembly shall, provide such
additional clerical force in the Treso
urer's otmce as may be necessary to
enable him to perform the duties here
In prescribed.
2. The General Assembly shall have
the power to provide for special Reve
nue Agents, not to exceed three in
number, to assist the Treasurer in col
lecting all licenses, and taxes, and to
assist the Tax Commission in gather
Ing information for levying assess
ments., and shall fix the compensation
and duties of such agents.
Article XI.
1. All articles and parts of articles
of the Constituition of 131 on the sub
Ject of assessment and taxation, and
all amendments thereto on said sub
jects contrary to or in conflict with
the provisions of this amendment be
and the same are hereby repealed.
SCHEDULE.
1i. No part ofl this amendment to the
Constitution shall go into effect until
January Ist, 1914, except that the pro
visions of sections one, two, five., six
and seven of Article III, as to special
taxes shall go into effect as soon as the
General Assembly shall pass laws car
ryIlng them into effect, and the pro
visions of sections three and four u.
said article shall go into effect on Jan
uary 1st, 1913, provided laws carrying
them into erffect shall be passed on or
before March 1, 1913; provided further,
that laws carrying them into effect
may be enacted at any later date.
2. On and aflter January 1st, 1914,
the ofice ofl the State Board of Ap
praisers and the omfice of State Board
of Equallxsajod shall be abolished, but
the plhesent indumbents shall hold their
omicers at the present rate of compensa
tion until their present terms shall ex
plre and they shall aid the Tax Com
mission in putting the system provided
for in this amendment into operation.
and in that connection they shall per
form such dutIes as the Tax Commis
sion and the General Assembly may
prescribe.
3. The license tax authorized by the
present Constitution to be levied on the
severance of natural resources from the
soil. shall be superseded by thisd amend
mea.t as to the sreverance of minerals.
oil and gas, and shall be levied only
on the severance of forest products.
4. When this amendment goes into
effect on January 1. 1914, the special
state taxes levied for good roads and
for Conflederate Veteras as now es
tablished or as may be established, by
the amendment to be submitted to the
people at the same time this amend
ment is submitted, shall cease, and the
General Assembly shall make provi
sion out of the General Fund for the
benefit of each of these special funds
as hereinahove provided.
1. All State taxes and licenses un
collected on January 1. 1914 for 1912
and previous years. slall hbe collected
and accounted for, under existing lawe.
bI the sheriffs in the parishes, and
the lthate T (onltectior in New Or
leans b det all s trh rllectaeios must he
slaoe the trhe. T nallAembl ot e Yew
Iirlean. steall rye man In **ft* I, 1
shall sist Ie euel I all iees.. II. en*., I*e
hresl ent I ctitetionere tomelei sholl
f.,r- C.. eh i evrac oI nItr ro ISte
reftt lesr o th e 51 ay *ra eef itsesas
sor* and *as. and sh*al b leied only
seed 'shed o e me em.ay esabie4 *y
Iope at the s tie ths end-
