Newspaper Page Text
I
ai.n, 1.- .. . 1 ' " t - th . . ; x t t , I. i :
This , s l a ."s ., be a ,plj t
t" le "v-,"i ,.n : t: ": ,. a " I: -. tn
n il 'b
h •tme t wIth ,
snl donation.·1'
tt it . : ' , t T ( f i : .. i a l
nil .i:, i' I ' e l L
,o~ claijon, hr cain0ult1,, 4 . bondsi
n1i pli'ruivn t;o to to1' rutees t. t
Thi. tx shall also bh aple(l to iý
all cdon;itiosa itellr virvos, the donkies i
1to 1' diil' 1 inito tle s:,tmpl classres h
thr,-inhl'ei- d'cfincd. All donationds f
int vir i toe thi same pOlrson with- b:
isi a p 1riot of ive years shall obe
taxed as if togel thcr constituting a e
single donation.
Legacies and donations inter vi'oes
to educational, religious, or charita- 01
ble institutiolns, or to trustees for
educational, religious or chdaritable
purposes, shall be exempt fronm this
tax, unless suchl donation, or dlegacy,
shall be inore than half of the dis- c
posable portion of the testator's, or
daonor's ostate, in iich case th tax e
shall be i:tmnlos'd upon tIlh entire t
lr'::ey ir n!l aton l aind t!c legantees ti
or IIIn es ,nhall h' 'nsiidl red 1( o ,i'' ,
wi'tin the third cla ihs. IC
Sin. f,I ihi r sp'l 'ial to x's as its ,'
( . in t. fibr y hn a Vio'v (fo t~ ("
St t(: i, 1 al tht :,u ' rl:ni tl tet to I'
ea m'; ayt" t b<1',e l ':i ll o n! t' tra hi to in I nl '
prcat(''ilre.
. il I iV. I l
1. 'TI, : . l ,o ( \ ...sub .. , ! :l 'C :,v s(
power to l lo ,r ,:i e tlc'ns (,nxl! o b1
c,l'Osifdll, In gradut ed \\ithl, due r,. - il
and ti ('(!'oo:aoiron; . yr:,"r', ( in lus
Ils.. O1" (o 'r'4 I;I4io:0n th itat fail s'rIetly
onin ' th 1t tti le ;l o c,' 1)c'e i - 0 :
i , atail fox 1t t ,rpo; e o ('i.ot fy
all s( loisr.ta, s u anpl ol rlpetions, (
and rs vd to ra ,' tho tatx witdlin caih
class. t(
2.in Los I sunilvis onl-s of thle St:ler i
governi nit slii i hateo the tpoer
levy lice uses on hausiness ' and o. u- G
pat ion falling strictly within tohe( d o- i
main of the police' p)Ow r as provid - a
ed in the fozlwe--oing• sine~t0 for the
eState save that such loda licenses f1
as may be l vit'h1 on traffic in malt, '
vinous and alcoholic liqu(rs shall not c'
be less than those leviets by a he P b
State nor less than those now or I t'
hereafter to be prescriberd biy the
General Assenbly as lrailinluml alon al
licenses.
3. Suh local subdivisions, as each s(
may determine for itself, shall also Ic
have the right to levy license taxes,i b,
classified and graduated with duo r('- i
spect to equality and uniformity with- o
in each class, on all businesses and ,
occupations not covered by Section m 2 ti
of this article; save e and exept i
ceases on corporatins, persons, firms E
and associations whose property or h
businesses among the sources of rev- ti
enue reservd to the State, and save
and except licensoe on individuals
engaged in trades, occupations and l
callings involving the personal labor o
or skill of the Ierson to be taxed,m
and not falling within tlu domain oft
the police power; and save and ex
'ept corporations, associations, part
terships or individuals ongaged 4ua
Inanufacturing or industrial pursuits
whose capital stc, or capital in bus
ess, is lessl tn fi than ie housand dI
rsh aln not falimling within the do
1101ll of 11b 4 polite pwr:'d; and save I)
anll Xcnpt lrci-sOIls, firms and ,orpo- p
dtirmlt u b, loursuith uI noetorsi r
h1i1' sloti'h local 1 e a cl x l 4" ti s i'on.,i
Di'tit.1 o t o t1(, 1'r ei lit of th lo' .1.ti ,
ha't no li l s, t' si hll iho less that i
da for iin 1l'mIr; t54 t' (vd 4'evi' t-wo
less lie ictlt'Ol lrOp'lrty ,Ix if
(o1 10', so ff'iiu.nt to poay the etpe.
:atonlc e1 11ro1 (r(tals the I censc
i Tpa' li,,nso, shmall Ie lue aad coll n, -
nblc.
a.\rticle V.
I .\i 11 .s-' htsT IIe ilt, s of hl'lI(Iit 1"os r
4 4i,',. ' 5 cOT ' sha ll 1h , nlihi tyla, 1
lirf F ll O linll l'ts 1,0 electl d. n Inu t
1 it,'r than .tidy Ist. 1t:l1 1, by a Board
,o1.4l'' i'4,.,1o' 1iL4' (h1','rl(or, tili St'ate
:,1 of dlisticrt jalntw\.,
2. The t,,ris of thi' firs" '',41 m 'S
s11ner1s sh all be for I\ o. four anil \'
ecars. The, pelnri od eaih ',- to ster1 e4
shall ,i 110t1erlincld h b ib . \t Ihe
ixpira,2teon Of sullch terll. t 'crm!s. :l
T!"all be for the pPeri-l of sX w,:lrs;
ntli comnliSsioi crs shall be ,.''.'ct.d
and vacancie-s filled for any" utnxp.r
ecl term by tihe qualified ec('0tor's o
Ihe Iresp)crtive lRailroad ('omn:muiss n
I istricts at the routlar ronres:'on i
Il e'(c':iois to be held in Ii; s Stte'
the first "FuoM.lty after t.hi,- first
Mlonday iIa No ember every e o
4,f Fi-c 'i'lio::s'ali7 lc!lan's lp, Ir illiti1: ,
P,"- i dJanuary , 1p1:. and theI r;l
Sve il"' e.ri:l s:, rt, - C. eding a
mIlaximu;iL ao!!;ouInt o bhe fi:ed fromn
tint .1 ..'l by tdo, tlneral Assenn
ly, ;: .,d acc ount of which
shall be rendt, rl r in an annual r,- b'
port. i:
- i. in , ,hirman : t th,, fli: st (Con- p11
fi.; ~:.on~ .imll b,: ; fi, l by the ap
;'.: ht:._ i,ýard ! ,at::d serv" un til thy' ('
:, raft ' :' t l . (¢~r. , I t (n n 4 .S .o
I'. T ,V -o'!31.i'rn l! lll. I h
or l l t to ll:ox a d 4orc i h Va,
a "ll0 rue, r ( ih nessr (;, at n·d t i.- nt
' sla , as t lm ..... nt iprp'i " 1 th "0
di ar('t of its duties, and to hea'r n
7.1 ITh- ;. ,.ti 414.1" u db! tlom l r(-V 44
and d-termineo contl paints that may be
1tad' c ',ainsl t astunt1 s, and oth04' 0
of itsi ats. r' tirod 'or inth orie4 by
law.
O.f The Colunissionl shall have ow- l
e r to Cul m m isio ns h-f , a n d c o m p e l th e a t- s
tendance of witnesstes, to swear wit
nesses, and to comupel the production e
of books and pa ers, 10 take testimo
ny under commission, and to punish 1
by law for the district courts. rhe - 1
General Assembly may plrovide oth I
er penalties for violating the orders t
of the Commission.
10. If any person, firm, associationd
or corporation shall be dissatisfied
with the assessment made or actiont
taken by the Commission, such party c
may file a netition setting forth the
cause of objection to such assessment
or action of the Commission or to r
either or both in a Court of compe
tent jurisdiction, at the domicile of
the Commissiol, a:-ainst. said Coinm
mission as ldefendant. EIither party
may appeal to thmeSupre Curt of
tit t State without regard to the
;.uountt i4volv( dii; such a1pli e(a:s to be
Stur.nable, within ten days after th'
dite' that the l(eisln of th lower 1
('c4nu ti' 't o ne s :finIal. All iu h s 485.
ath in the i alli'1:( li +l:te 41c( our1 t t
thall b t'ied slnlu arll ila d btid y 1)!, -
' " ' c' 0 ' ti all otht I r ta ,s. Stich
(fues4s lie e tried in the court of
the f rst 1n stanch ' e'th(re in chalirhes t
i at to lerm''l [timn '.
11. No bond a'.shll b rP0tu:rn d of
said ('tl'tniis4;ioni i ln anyV ('.se in any
( ottt, 'nor shall advance co-ts or se
curity for costs, be required of it.
12. It shall be the duty of the At
torney General, and the various dis
trict attorn,'ys, on proper request or
direction by the C(ommission or the
Governor, to aid the said Commnnison
in all legal matters, and to prosecute
and defend all cases in accordance
I with such requests and directions. A
failure on the part of such law offi
cers, when so requested or direct
ed to perform the duties here 'm
posed upon them, shall constitute lmis
feasance in office.
Article VI.
1. After January 1st, 1914, all as
sessments for all State purposes. ex
cept as hereinafter provided, shall i
be completed on or before April 1st
in each year, and the taxes shall be
come due anu payable on the first
Monday in June of each year, and
shall become delinquent on the first
Monday in September in each year.
Each parish and municipality shall
have the right to fix the date for
the completion of its local assess
ments, and the payment of its local
taxes and licenses general and spec
ial, until otherwise prescribed by theI
General Assembly. Until otherwise 1
provided, existing laws on these sub
jects shall be operative. Levee dis
trict taxes and forced contributions,
exclusive of produce taxes, shall, be
assessed and become delinquent co
incidenitally with parish taxes.
2. Public service corporations shall
be assessed on their physical proper
ty and on their franchises separately,
but the General Assembly shall have
piower to direct the Tax Commission
ito assess the property of sul1.h 1 leto
rations at a valuat!on includinlg btth
physit'al property and fr:tn'his's, to
1bY (ivid(nds on stoIks and intlr,-st
Itid ol 1xutled del , or by any thie r
availahl, method.
3. In,:'orcrted banks shall be as
s-eassed by assessing the stockliholers
(4 the, book value of the s'oek, I.
ralital stock. surplus and unditvded
profits less the assssed nalue of eall
estate locally assessed and taxed,
and less such further tleductions of
not less than five per cent oi their
lonus andl discounts to cover tad
debts and unearned inthrest is the
General Assembly may presribe,
wib ich deduction shall be made only
Sfrom thei surplus and undilided pro
fits t all taxes to be paid by the
banks and charged to 1th, stoclhold
4. Individual bankers, bankina firms
and unincorporated hankinig asso4.ia
tions, domiciled in this State, shall
-be assessed on the amount of capital.
surplus and undivided I)roflt.s actual
ly employed in their business, less
the assessed value of real estate lo
-cally assessed and taxed, actulally
and exclusively used and employed
in their business, and less such fur
; tier dleductions not less than five per
cent on their- loans and discounts to
cover bad debts and unearned inter
rst as the General Assembly may pre-,
scribe, which deduction shall be made
only from their surplus and undivid
1d profits.
Foreign banks, and individual
bankers, banking firms and uninmor
porated banking associations, domibl
ed out of the State but doing busi
ness in this State, shall be assessed
(on such proportion of their ,.apitil,
SUl'pin . ;1.nd undivided profits as is
,tua~ly cmployd in this State. less
the assessed vilue of real estate lo
<a b asss d and taxed aetually and
xchlusiwvy us* d and employ, d !4
-'itr htutS'1n0-5S in th[4s State, and .ss
414 frther d.:.du,(1' tons, 1not 011.ss tlaan
, ar'ed interest as the (.,neral A8
om4u4b4 may 1r;scribe, wi41 ' d' d
, cu '. sk :~ il be made only train th. .
surplus and undivided profits. or t
6. Insurance, bonding and surety iele
companies, and persons, firms and a:s- par:
ocia:ti~n oDgaged in the insurance, qua
" bondI r ...t b alrety blusin~ls , excld1- c-con
ing, however, fraternal in -uirnce conm- atic
panics and assoc iat ons, shall be tax- cer
cd on a pe'rci.cntage of their gross lice
Ilrm.uiumrns ree cived upon their bu.;- betf
i.'ess doie i1n this Sta: te, 1, ss returnS, to I
premite;'nis and reinsurance in compa- inc
nies or associations authorized to do be
u.'e. s, in this State. The percent- the
• :",, afore said shall not 'excee d three ors
per cat for all brianches Of insur-i
nce. ,,di, Ine and su rety b) i1 .lls 4s . pre
except life and industri al ilsi ranlltc Jar
a , -l:harll .it 'xcteed twto For 'nt tiot
for life and in .i.l Lru t' i . iTh, loe
-(i ti taxes to S)upport ithe ffice of
fire l::.rsihalI andil 1f'o pr ! ,v ntiton bul- the
1', ai' shall not be dedi, ,ed froma the as
prolenlitlls hereby altlollro iz 'd to be prO
taxled. VWh n by the Inxs of any oth- Ia
er state or country any taxes, fines,
penalt(es, licenses, fee's, d, posits of lev
money or of securities, or other obli- lee
gatiouns or prohibitions are imposed ext
on insurance, bonding or surety conl pr
.panics of this State doing business
in such other state or country, or up- SUe
- on their agents therein in excess of by
such taxes, penalties, fees, licenses, ual
deposits of money, or of se':urities, be
or other obligations or prohibitions
imposed upon such insurance, bond- the
ing or surety companies of such oth- lea
er State or country, so long as such unt
laws continue in force the same ob- sul
. ligations and prohibitions of whatso
ever kind may be imposed by the tin
General Assembly of this State upon pre
insurance, bonding or surety compa- itit
nflies of such other state or country jec
doing business in this State.
7. Irrigation canals shall be taxed ceI
on a percentage not to exceed two mu
per cent of their gross receipts, only tai
such real estate and the buildings
and structures thereon, rights of way,
machinery, tools and implements as the
are necessary to the operation of ow
any canal shall be included in and tl(
covered by this tax on gross receipts.
All other real estate and ipersonal
propertyx of the owner of any canal
shall e locally asssessed and taxed. an,
S. All sutgar refineries, rice mills. ish:
c(,tton seed, oil mills, cottton seed o01 by
r fuileries and refineries of petrolemin sI
ant its urodcts shall bt a-s, - s.~ on
the far market valuation. ip'
In. Until otherwise provid- l by the ci
itf (wl ral As.Xelllbly by a vote of t' 0- tlit
thirds of the :nrirl -ers elc ted 10to
('il hilusres, all opera; a. l !in's l fun
f ulphur, salt or othler min( rais, all ol:
or gas wells, all stone quarriais, sand,
gravel and s!hell pits shall be taxi d rmI
tptoll; a prercentage o01t h gt o - valtue isl
of the product at the mnctuth of thlleu
miine, we!!, quarry or pit. This per
ccntage shall not exceed five pIr 1,
r cent for sulphur; three per cent for so
salt; two and one-half per cent for ry
1 oil and g ts, a wd wo pier cent for ta
rock and other minerals, inclusive cof
gravel, sand and shells. This tax er'
shall not apply to the prodtuct of any pe
mines, quarries or pits or oil or gas in
i wells, where the owner, other than ed
public service corporations, uses the
same for his personal purposes and e
does not sell the same or its pro- pr
ducts or manufacture the same into foi
,another product for sale. Where grav- pa
c el, sand or shells are taken from the ta
- beds of public waters, orfrom shores
1not subject to private ownership, the to
General Assembly may levy special on
taxes per cubic yard of material tak- be
en out and may levy a different spec- sa
ial tax for each of said objects of
taxation. The Government of the en
United States for any purposes, and it
1 contractors engaged in the construc- of
r tion of any public work for the State ta:
or for the United States solely for ro
Sthe purposes of such public work are
authorized to take free from taxation fi
egravel, shell or sand from the beds ta:
e of public waters and the public shores es
of the State. Every citizen of the
iState shall have a similar right to c
I take such materials for his own per
e sonal use free from taxation, unless
they are taken for sale. All real he
andl personal property of the owners a
I1 of such mines, wells, quarries and pits 1l
- except machinery, tools and imple
, ments absolutely essential to the on- th
c eration of any mine, oil or gas well. gr
Sstone quarry, sand, gravel or shell b.
- pit. and oxceIpt the products them- -
r slives vwhil,' in the ihands of the pro
0 duricer, shall be locally as-essed and Ui
r taxed, atl]
t 10. All real and personal prop rly I'f
r reserved for local taxationI sihall be
assessed 'nat such Iiere'nt:ao not .o
- exceed 10ii per cent of its fair mar- lr
s ket value as each local govwrning be
'ruthority niay establish, and a lower bi
d percentage mnay be establishtd for be
l Iersonal than for real prope)crty or
, for tile values of improvement-s !hanr
Sfor land values. sh
r 11. In all assessments of real l"rop- wv
d erty whether for local or for State m
e Iurposes, the value of thie land shall s'
c, be assessed separately froni tile value
y of the improvements; but railroad, so
3- pipe line and canal rights of wayv. (C
e whether helt in fee or uInder eas -
!-inlnt, miay be assessed s-eparatelY in
fromi, or together with, the impllrove
s nlents tihereon as the Tax Comns:sion 1(e
t-a. may deem mos;t prantticoil,. wx
11 12. AXssess:nents shall he arranied re
1. geograph ically as far as po-sihbl, cith- to
1- or upon the roll or upon separate rc- fo
s ords and the General .Ass, mtly shall
0- pass laws providing for thie printing s
ly and publination in panrhloet form of
d the records, showing sulch reorraphi- st
r- cally arranged assessmenus, and for fr
,r thie sale of such pamphlets at at small .
to prrce. i J
r- 1:. Every taxpayer shall ha-e tlhO C
'e- right of testing the correctness of his (
le assessment in the Courts within such 1
l time as tie General Assembly may t
prescribe; and no property sha'l1 ,e
al n.sssnsed for a sum in excess of the n
r- piercentage of its fair markiet value, td
il- as prescri)ed by the gov, rning an- le
S- thority. O
d: 14. State licenses and splcial State
1, taxes shall be due' and payable at sru:h t
, time as the (;General Asse-nlly may
pres-- .rit)e.
o
'i Artie ( I' .
1. l. : y mnun ie!pat;: :hI ll have c
n the ri~ht to !nox ti! at i-s dislr'
,. shall cello t i;s taxes. andr tr, fix 'he C
. -,Icm n, tsa't!n to , paid such o ffI er, t(e
or officers, and the mode of their L
election or appointment; and every S
parish shall elect by a vote of its r
qualified electors the officer, or offi- s
cers, to assess its property for tax- r
ation the compensation of such offi
cer or officers to be fixed by the Po
lice Jury not less than ten months t
before the et ction, and not subject
to change during the electe d officer's
incumbency. This power shall not
be exercised in the Parishes, ncr in 1
the Parish of Orleans as to ass; ss
ors, until tlih terms of office of the =
l)rescnt incumbents xpir. Aft, r
,January 1, 1!114, an! ui!t' the expira
tion of the terms of said officers, all
local assessments shall he made by
the assessors of each parish and the
assessors of New Orleans at the
present rate of compensation. All lo
cal taxes and licenses except th(ese
levied by municipalities, shall be col
lected by the Sheriff of each Parish,
except the Parish of Orleans, at the
present rate of compensation unless
such compensation shall be changed
by the General Assembly. After Jan
uary 1, 1914, Parish Assessors shall
be compensated by the Parishes and
the Assessors of the Parish of Or
leans by the City of New Orleans. If
under the referendum amendment
submitted to the people at the same
time this amendment is submitted
t providing a way to relieve municipal
- ities from general parish taxes, sub
' ject to an obligation to contribute to
certain funds, is adopted, then each
municipality so relieved from such
taxation, shall have the right by its
governing authority, to provide for
the appointment or election of its
own assessor or assessors and to fix
I their compensation.
Article VIII.
1 1. In order to reimburse parishes
and municipalities now free from par
ish taxes for loss of rev, nue caused
1 by the witlidr awal of the soulrce s of
stiate revenue fro parish !and n.llllic
ipal taxation, 'there is h. rehy g;rant
dci to each h parisl and to each such'
atuniciipal corporation the right to le
i v- an addlitional tax of six mills on
l unsecgregated property.
In orde:r to similarly rciinlmurse
1 mun"cipalities not now fre frontm par
e ish taxes each parish shall levy an
nually for eight years aftrr January
1. 1914, the six mill tax aforesaid, or
' so n*tch thereof as may be ne:cessa
r ry, and out of the proceeds of this
tax each parish shall, under the sup
[ ervision of the Tax Commission, com
pensate each such municipality with
s in its limits for loss of revenue caus
ed by such withdrawal. Such com
pensation to be made on the basis
,- provided in the following sentence
o fot compensation by the state to
parishes. If the proceeds of such
tax remaining to each parish, added
e to the proceeds of the levy of the
J one per cent tax now permitted to
be levied, after making the compen
sation aforesaid, shall not be suffici
ent to repay to said parish the sum
Sit would have received by the levy
of its present one per cent alimony
e tax on the basis of the assessn:ent
r rolls of 1911, plus an increase of
a five per cent on the amount of said
s tax. then the state shall compensate
s each parish the amount of such defi
o ciency as fixed and reported by the
STax Commission.
s 3. Any municipality now free, or
l hereafter made free, from parish tax
Sation which is not reimbursed by the
levy of the additional six mill tax,
.the power to levy which is hereby
I granted to it, shall be compensated
1I by the General Assembly on the ba
sis above provided for compensation
(1/ay the State to the parishe-s, the
amount of said compensatton to be
y fixed by the Tax Commission.
e 4. The obligation to make the com
lpensations herein pirovided for shall
be nmandatory on the General Assem
r bly, but no such compensations shall
be made after the year 1921.
5. After the year 1921, no parish
shall levy any part of such six mills
within the limit of any incorporated
0 municipality and said municipalities
I1 shall be entitled to levy and collect
such six mill tax for theFir own ae
count.
S6. lhe claims of each parish and
3 municipality for compensation shall
Sbe presented to the Tax Commission.
which shall examine such claims and
I report the facts and its conclusions
1- to the General Assembly on or be
' fore the first day of each regular ses
I sion.
3f 7. In reimbursement for the s:ate
Li- sources of revenue her-in withdrawn
r from her assessed values, and for the
i joint benefit of her alimony and hr
existing one per cent debt tax, the
s city of New Orleans. after .lanuary
h 1st, 1914, is hereby granted the right
Sto levy annually and shall levy an
e nually as long as said one per cent
Sdebt tax is required by law to be
i- levied, an additional tax of six mills.
OOut of the proceeds of this tax, there
to shall be paid by preference annually
h· to the Board of Liquidation of the
t. "tY Debt, for the benefit of the one
per cent debt tax, a sum equal to
that which saidl tax produced in th,
year 1912 on the g~(L2-"atcd sourcs
:of! state ret\onmce situaterd within the
e city limits, a:nd the alanece of the
" roroeds of ':,It six m ill t'x shall co
t itl sworxneae and water 'ax of the
e Ci;ty (f New Orlcan s shail <ontinuc
r, to be lavied as long as required ibr
law on the sources of State revenu;e onr
subject to an ad valorem tax. co
9. In case the referendum amend
ment submitter' 4 the people at the
same time thi: :nlnlment is sul- he
mitted providir .; .y to relieve mu
nicipalities from general parish tax
es subject to :an obligation to :on ri
bute to certain funds, is adopted. th
then the power to levy six mills of
additional taxes is hereby granted to ur
all parishes voting for such r-,'(ise ith
to be levied on property outs de' O fig
the municipalities, and th, polw, r to
levy six mnills of addition:al tax, s to
ihereby grant, d( to each mutn'cit alily i
s), released to be levied on tle prlIp- sIt
erty within its corporate limits, tile of
obligation of the State to ,a ',e ,oi i t- it
pensation r( ,niinin:g the samit.
I hihether said aimndmant shal! l h g(t
adopted or not the pow, r to levy ll
the extra tax oft six mil:s. , rreh.by Ife
granted to all municipalities that ar 'IMi
now exempt from parish taxes seln'1
- remain undisturbed. 'In
10. And whether said amen nx nt bi
- shall he adopted or not adopted, the
Spolice juries of the several parishes tU
and the governing authorities of :-it- P1
s les (the Parish of Orleans excepted) o0
I and towns not subject to parish tax- bi
es, shall levy and collect and turn h
1 over to the duly constituted school 01
I authorities under the supervision and si
control of the State Board of Educa- T
f tion, an amount equal to at least t(
t three-tenths of the gross amount of it
a ad valorem taxes, which they levy and ti
i collect, provided that such' amount a
shall never be less in any parish or e
municipality than the greatest amount
p due from such parish or municipality ti
h to the school board from the consti- o
h tutional three mill school ad valorem s
tax collected for either the year s
r 1911 or 1912, taking the year which s
s yielded the highest amount. Provid- a
x ed further, that cities and towns e
that are not exempt from the payment
of parish taxi's shall not be required e
to pay this ad valorem tax if it be- i;
already imposed by the plarish author- a
Sities; provided further, that this ad e
.valorem tax shall not be imposedi (
to thle axllltullitl whenevr thlie hool 11
board eertiiib s that a smiulle- levy t
will meet tihe needs of the s- oolL. s
S 11. All pI:o;erty the taxation of 1
which is reserved to the State, e:x
ti cept products f' mines, of stone qluar
ries, or sand, gravel or shell pits,
and of oil or gas wells, as well as all wt
*other )'roplerty, which may not be
specially exempted front such taxa
r- tion, shall continue to be subject to 1
yspecial taxes now in force, and shall a
be liable to such special taxes as e(
r may be imposed by local, special dis- l
- tricts and political subdivisions in th a
s future in accordance with law; provid
ed that no parish or incorporated mu- I
nicipality shall levy a special tax for i I
Sthe support of any purpose which it
i- is obligated to take care of out of C
its ordinary alimony, until it shall
I have first exhausted its ordinary f
taxing power, upon an assessment of 1
at least fifty per cent of the market I
e value of the property subject to its2
o taxing authority.
h 12. Levee District taxes and forced
d contributions shall continue to be
levied within each district on the
I sources of State revenue situated in
o each levee district, and all levee
e- taxes and contributions shall be col
lected by the sheriff of each parish,
under existing law, and in New Or- C
1 leans by the State tax collectors un
7 til June 30, 1916, and thereafter by I
y the collecting officer of the City of
t New Orleans:.
f 13. The taxes mentioned in the
Sforegoing sections 8, 11, and 12, as
d to property reserved for State rev
e enue, shall be based on the assess- 1
i- ment made by the State Tax Commis
I sion for State purposes, equalized an
e nually by said Tax Commission in
each parish or municipality to the ba
r sis of assessment therein locally es
-. tablished.
e Article IX.
1. All revenues received by the
SState from all sources shall go into I
da fund called the General Fund, and
a- the General Assembly shall apportion I
in said fund among all the public pur-1
poses for which taxation is levied,
e setting aside, however, each y. ar,
ie the following:
A. For the General Public School
n- Fund not less than one-fifth of the
il gross revenues of the State from all
sources provided that such appor
Stionment shall never be less than
II One Million and Thirty Thousand
Dollars ($1,030,000.00).
hI B. For the General Engine4-r l'und
Is not less than Four Hundred Thous
Sand Dollars ($100,000.00).
d C. For Confederate Pensions not
s i less than the amount provided or to
rt be provided by the Constitution.
SD. For the 'Good Roads Fund. not
less than One Htindred Fifty Thous
and Dollars ($150,000.00), plus the
id whole proceeds of the State's moiety
111 of the special automobile, taxicab
n and auto-driven vehicle tax.
SE. For tile Public Debt Fund nrot
id less than Five Hundred Twenty-five
is Thousand Dollars ($525,000.00) or not
.- less than Six H-undred and Fifty
,. Thousand Dollars ($650,000.00), if the
Public Debt amendment submitted to
the people at the same time this
te amendment is submitted is adopted.
. Article X.
r 1. All State taxes and licensis ex
ue cept as hereinafter provided shall Ie
p collected by the State Treasurer. The
General Assembly shall provide such
ht additional clerical force in the Treas
n-'urer's office as may be necessary to
nt enable him to perform the duties
be herein prescribed.
s. 2. The General Assembly shall
re have the power to provide for spee
ly ial Revenue Agents, not to exceed
,e three in number, to assist the Treas
,e urer in collecting all licenses, and
o taxes, and to assist the Tax Com
,, mi. sion in gathering information for
s rlevying assessmnents, and shall fix
le the cIomlpeinsation and diut; s of su.-lh
he agents.
ie cles of the Constitution ta f 1ISr'S on
ItO th;e Clibjec.t of asseesmr nt and ta.x
t.v tion, and- all amnndmren's the:'efo
Son said subjects contrary to or in
conflict w ih the pre\:son:s of this
amendmlent be and the same are
hereby repealed.
SCHEDULE.
1. No part of this .lallll nl;Ilit to
the Constitution shall go into effvt
until January 1st, 1914, except that
the provision:s of sections on , two,
five, six and seven of Art:- le 'I1. as
to special taxes shall -o into eff' et
as soon as the General .\A-s :bily
shall pass laws carrying tlhe: nO
effect, and the provisions of s .t:ons
three and four of said arit.'e -1h:'l
go into effict on Janairy Ist, 191,l
provided laws carrying th- r into of.
feet shall be passed on or ,l fore
March 1, 1913; provided further, that
laws carrying them into offct may
be enacted at any later date.
2. On and after January 1st. 1914,
the office of the State Board o:' Ap
praisers and the office of State Board
of Equalization shall be abolished,
but the present incumbents shall
hold their offices at the present rate
of compensation until their terms
shall expire and they shall aid the
Tax Commission in putting the sys
tem provided for in this amendment
into operation, and in that connec
tion they shall perform such duties
as the Tax Commission and the Gen
eral Assembly may prescribe.
3. The license tax authorized by
the present Constitution to be levied
on the severance of natural re
sources from the soil, shall be super
seded by this amendment as to the
severance of minerals, oil and gas,
and shall be levied only on the sev
erance of forest products.
Li 4. When this amendment goes into
I effect on January 1, 1914, the spec
- ial state taxes levied for gool roads
- and for Confederate Vetvrans as now
established or as may be establish
I( e, by the amendment to lie sub
1 mitted to the ieopIl at the namc
time this aiullndmecnt is subn:tt'ied,
shall cease, and the General .\1ss' m
bly shall mak,. provision out of the
CeneraIl F'und for the benef:t of
each of these s,,)ee;al funds as hor, -
I iiafter provided.
5. All State taxes and liconst s un
ccllected on January 1. 1914, fior 19113
and previous years, lh:ail be collect
Sed and accounted for, under existing
- laws, by the sheriffs in the parishes,
and the State Tax Collector in New
Orleans, but all such collections must
r be completed by June 3,, 1916, up to
t which date the State Tax Collector
of New Orleans shall remain in of,
fice. He shall also collect all State
f licenses levied in the Parish of Or
tleans until said date and the Gener
alAssembly shall provide for a reduc
tion of his clerical force to take
place on June 30, 1914. After June
e 30, 1916, any State licenses and tax
es then remaining unpaid, shall be
1 collected by the State Treasurer. The
- General Assembly shall by appropri
ate legislation provide compensation
'on an equitable basis to the tax col
lectors and assessors of the several
parishes for the sums they may lose
after January first, 1914, to the date
of the expiration of their terms of
office in commissions on the State
Staxes that would have accrued on the
Ssources of revenue segregated to the
State, provided that the State shall
be under no obligation to reimburse
them in any greater amount than
will guarantee to them a sum equal
2to the total of the commissions of
Stheir office for the years 1911 or 1912,
taking the year which shows the
highest amount, and the General As
sembly shall at its regular ·session in
1914 and 1916 make an estimate of
a the probable amount needed for such
o purpose, and make appropriation to
d cover the same; and at the biennial
a sessions of 1916 and 1918 it shall
-- make a further appropriation to cov
I, er an" deficiency.
6. The amendments to th(. Con
stitution submitted to the peoldle at
1 the same time that this amendment
e is submitted, proposing to exempt
I from taxation the objects therein
. specially set forth, if adopted, shall
not be affected by the provisions of
this amendment; nor shall this
damendment be construwd as affect
ing any property now exempt from
d taxation under the Constitution of
S1898 and its amendments.
7. The Public Debt Amendment,
' submitted to the people at the same
o time this amendment is submitted, if
adopted, shall be superseded by this
t amendment in respect to the mode
of providing the' public debt fund
e guaranteed by such amendment.
SPrior to January 1, 1914, the Gener
b al Assembly shall pass proper sta
tutes to carry this amendment into
toperation; and the Governor shall
call an extra session of that body
tt Ir that purpose as soon as conven
Y ient after this amendment is adopt
e ed.
o Section 2. Be it further resorlved,
" etc., That there shall be printrd on
the ballots to be used at sa!d elp
tion the words
"For the amendment to the Con
stitution reorganizing and remode!
ing the State's system of assessment
and taxation";
SAnd the words-
"Against the amendment to the
Constitution reorganiizing and remol
eling the State's system of ,ssesa
ment and taxation."
And each voter shall indicate on
l his ballot, as provided by the gener
al election laws of the State. wheth
d er he votes for or against said
" amendment.
d i. E. TTHOMAS.
V Speaker of the House of RepIresrsn
r tatives.
x THOMAS C('. IBARRET,
Ii Lieutenant Governor and President .
of the Sr-nate.
n A true cepv:
. A\LIN E. HJILERT,
o Secreary of Sntao.
