•t;i, . ,t , ,.I
., . ' 1. 1: :
n:i.. t : . . -. l .,.01 ' i. i . , ' t
,all . na t 'i " " i t I X -', tit (' ; o1 s+
to 1 i ii - 1 the e iw .tl es
hea:r illnt; t 'o -fin' d . All n bnat; ons
taxed as i, f l (oget(r (us,. itr.in a
.single d(onationl' ,: . n .t
TI· is t;ax .-.hIeLll als:o' t "tplii'd to
ail atins and donations ite,, lr von'es
to educ:dtio+d lito trlgious, or charita
hbl institutions orfi . Allto trutee forns
inter ivost, o , l, s'tm. person wil.h
in a pIeriod of five .ears shall be
taxed as if together consti :ting a
single donation.
L egacies and donations fnter vivos
to educational, religious, or charita
ble institutions, or to trustees for
educational, religious or ctharitable
purposes, shall be exempt from this
tax, unless such donation, or legacy,
shall be more than half of tho dis
Iposable portion of the testator's, or
donor's estate, in which case the tax
shall bh iI ;os+ed upon th' oentire
lr"t(y or (on)iotnt anl] thle loratees
or donce,' !! he con:(d,' red to b,,
within tii, third (;ass.
thirds o, a'.l t!' n .: lla ,r:- el . ... to
t ,a c '}t }!u ,.. I. , " ' !1 ý! .+ I t h e .' I
proescribe.
:t'i I
power to 1evy f'.,- + taxes inlti (,1
San(d corporationt 't', d in ;Ius
nfss (r- oaiti::io ns thla faill strictly
tinder the dlOllaiIt of th le t'o l+i, t 0 OV
or. and for that purpo)se :(o classify
all such busin ,ss-s aind oclCu r1ations,
and t, r:t'lunt, thet tax within each
class.
2. TLocal, sudi\isions of the, State
governmecnt shall have the Ipower to
levy licenses n It business( s and o .','u
pations falling strictly within the do
main of the police power as provid
ed in the foregoing section for the
State, save that such local licensos
as may be levied on traffic in malt,
vinous and alcoholic liquors shall not
be less than those levied by 'he
State nor less than those now or|
hereafter to be prescribed by the
General Assembly as minimum local
licenses.
". Suh local subdivisions, as each
may determine for itself, shall also
have the right to levy license taxes,
classified and graduated with due re
spect to equality and uniformity with
in each class, on all businesses and
occupations not covered by Section 2
of this article; save and ex'cept li
censes on corporations, persons, firms
and associations whose property or
businesses among the sources of rev
enue reserved to the State, and save
and except licenses on individuals
engaged in trades, occupations and
callings involving the p.rsonal labor
or skill of the person to be taxed,
and not falling within the domain of
the police power; and save and ex
(ept corporations, associations, part
nerships or individuals engaged ,n
manufacturing or industrial pursuits
whose capital stock, or capital in bus
iness, is loss than five thousand dol
lars, and not falling within the ldo
talin of the police p<w)er; and save
and < xc'.pt persohis, firms antd corpo
rations ,ng:)ged in agric'ultural or hior i
ticitiuri l pulu'tiit- In nio 'event shal'!
any sllcit local lit'cinsc eXtc'+ d one
tenth of (oe p' . 'i c(tntt of Ith grosi:s
receipts of thlie iccenso, i)!,rovddod
that no, lilses shall Ie hless thian
• .'o, nor shall th- licenses provil
ed for in t.his s(ctiont he levied tun
less lh,, geet! -ral pIrop(irty tax ,f
actih auixing lo 'ality. nhon ,exrceis(dI
to sixty pI('r cent (,I'of its limit, shIall
not be siuffiicitnt to pay the expein
ses of its itovet-nmnint. Wh -nevetr a
utIlltl; cipla! !ic:nise etiuals the licensC
Ih\''ctd by tit p)arish. only tlh niltt iCe
iFa' lictnse shall h, due n'd antl to!!- c
able.
Article V.
l. All ass sil niiits )of " Iro rty for
State lturotsl shall b ttade by l
Stl t ' T:lx CIoin. teiss.ioln cnii osted of
thre imeill)I's to ic ci t' (i. 1ii'.
l:ttr tlhan !u!l ,t I,t '112, by ; i ltoa d
(ointlos-d tlof the t v ,irltor. tie i ttte
tlitor nanntl the -ov 'te f T]or t--S rle
f'OIm a tonu : tett ofalif is t o'ttors oft
the rsp ictal e f , iltoad ('fo :mu issiol i
Iestri- ts. ' s ,t stt'littl d a tl ti h s dat,-I
a d th y shal l nbt e ctrin ,!j', . b ry to cl:
hoval lRie t for the e peri l ofs as'Ix:y'
antld (ailllmISnIn' oshall be -!lct''e!tl
and vcancires filled for aity urtc-Npor
ed. The t rerm y ief th lifirsd eletos o:m -
thesionts shall bpctie folr two. four :nissi -, x
Dyeastricts aT te reularh is rtr s-rve
shall be detNvinembe by !vo. At thO
e piration of t le ch tel'--tivS., lts:l
a Ind (onmm(issioners shall be t.lnctd
r aan v ,-ncds filled for ally 3 ti xp;r
ed term by the qualified tttleors osla
tile r.epctiw Rahiroad omiSsi.
al eleatons to be heht in this State
of F:v-, Thc,,csa::d Io-a., r u i tnu.
i;::inning January 1, 914, and their
trl- ling. expi,.ns s, net xc cdilng a
ilax"iRull anotInt to be f:xed froin
time t' O t.iae by tl1,. G-n(eral AFisenl
bly, '. i:remiz,.d acwcount of whi-ch
lhail be rend (rld in an annotn! re
port.
.; - c i t u-' ntil ith
t "1:r;i n h 'f 1 . 1: t ai f 1.t ( 't " an
' : I ;,, tir to aýý' ý II t ! Ii',
ii' I t. 1 i, . l :i i ' ii I tI l 1
., t t .- ! I 1: I a Th1.
,;. T ( Co"':~ls i :o n ad llh l ndiv'd
..n ..·b cul rat l t, , o s I ar) n.u, its
I s : t an I l, to l,' 1,r''I t . 1
. Tist ,har o lf i.s .;.i,s", aInd to ri o.
. Tihe Commission :hall have pow
ter to sununIn and compel the at
, booksI and papers, to take testilo
ny under commission, and to punish
or contmt, as fually as isat provided
by law for the district courts. The
General Assembly may prov aid oth-I
er penalties frior violating the orid ersy
of the Comissioi shal ha o
10. If any person, firm, associ th ation
t or corporation shall be dissa tisfied
with the assessmennd to cot madthe or action
may file a netition setting forth the
cause of objecan tions, to such ass estsmento
orny action of the Commission to putonish
for conti,.pt, as fully as is provided
eitherby la for bothe distrin act ourt of compe
tert penaties fonr iolating the order o
the Commission int aid om
10. If any petrson, firm, asscmiation
or cor-poration shall be dissatisfied
with the assessment made or action
takeion asthe defenaCommission, such party
may appeal to the Suprtem n our! of
may iltate a netition setting forth the
cause of objection to such apssessmento e
riisedtle n iin Itn days after the;
or action the Commission or to
tent jurisdiction, at lte domicile of
ti r ('onmmissium, aainst said (o as
tsso in as tralf andat. appithlr party
1a1l hi tried sunltnarily and by pie
'i State wiall othe teard ta l the
cin ia t inay hl, tried in tie c ourt of e
tl- first due instane iha dayn hafbrs the
0:t- t' t ia t rho d- is on (' teli- love
or at tIttil time.
It. No bond shall b re.lu:red of
aidl (CotinitssittO in any case in ally
court, nor shall advatnce costs or sio
curilty for costs, be required of it.
12. It shall be the duty of the At
tornty (Genera, and the various dis
trict attorneys, on proper request or
direction by the Commission or the
Governor, to aid the said CoInmission
in all legal eat tors, and to prosecute
and defend all cases int accordance
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 in
posed upon them, shall constitute m1s
feasance in office.
Article VI.
1. Aftern 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 be
come due anm 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 the
General Assembly. Until otherwise
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 sertvice corporations shall
be assessed on their physical proper
ty and on their frianchises separately,
but the General Assemhly shall have
ttower to direct the Tax Commission
to assess the ipropertly of suh cltrplo
rations at a valuation incru(lintg itth
1rhysital l'Opterty and franc.his, s, to
hit determineld ly gross reteipts, (tr
by dividends on stoks and inu r -st
pahd on bondted debt . or by any oth r
available met hod.
c. Itncorploritcd banks shall be as
sessed by assessing the stockhlolders
ot the, book value of the stock. i. -.
capital stock. surplus and undivided
ptrofits less the assessed value of 'eal
estate locally assessed and taxed,
and less siuch further dedutetions of
not less than five per cent on their
loans and discounts to cover iad
debtsi ant uinearned intirest ats the
(enteral Assembly may pres-rnt e,
whitch dleduction shall lie made only
from their surplus and undivided pro
fits; all tax-,s to be paid by the
banks artd charged to the stockhold
ens.
4, Individual bankers, banking firics
and uninco.porated banking assrmia
tions, domicih-d in this State, shall
be assessed on the amount of capital.
surplus and undivided profits aetual
ly employed in their business, less
the assessed value of real -state ho
caily assessed and taxed, actually
and exclrsively used and employed
in their business, and less sut-h fur
thor deductions not less than five per
cent on their loans and discounts to
cover bad debts and unearned inter
est as the General Assembly may pre
scribe, which deduction shall be made
only from their surplus and undivid
,d profits.
5. Foreign banks, and indiviidmal
banke,-s, banking firms and unincot
;t-rated banking associations, dominil
ed out ef th, State but doing busi
ness in th ,s State, shall be asses.sod
on su -h Prortion -f their capitil,
st rplus. antd utndilided profits as is
,ctuallv emtployvd in th~s Stat-, less
tite assessed value of real estate lo
cill assessed and taxed u "'ic and
etxclusively '-std -ii d en-plit (i in
2.tr'totd inr t t as the Co nerar Ais
tm-l-y , '. ,rc .ri , which d d a.
{'f714 -,. '''tto I'.v--t 'ltt ii "
surplus and undivided profits.
6. Insurance, bonding and surety
coInpafnies, and persons, firms and tis
sociat!(- engaged in the insurance,
bonding ,..; asdrety business, iexcl'1l
ing, hoVwever, fraternal ilnsullrhne conl
panics and t.soeciat iols, shall be tax
-'d on ; p rcentageI; of ltheir giros
plhr-in aiu s e tivd i p(on their bus
iiess done. in th:s St:it ,, l ss return
preltiilnlas and reinsurance in compa
nies (ii associations authorized to do
busitu :s inl this State. The Percent
lage t;fore caid shall not .xxce d three
peri clnt for all branches of irnsur
. cl't.. huijr. and surety business,
eXC'wi t life I anl st al inidusria inisurance
siid :, il l jat Uxt: d( t1wo per ,c(llt
for lilfe anll r inl1h15 rial ".iisll'ils]unce. Th,,
>p'ciial taxeS to su[pport Ithe office (of
fire ia sh i at! d fire. pIri ve nion lhu
rcaus shall not ibe (l,,duc lted from the
lpren.iul s hereby authorizi d to be
taxed. \\h n }by the laws of any oth
er sta;te or country any taxies, fines,
penalties, licenses, fees, deposits of
money or of securities, or (ether obli
gations or prohibitions are imposed
on insurance, bonding or surety com
panics of this State doing business
inl such othlir state or country, or up
on their agents therein in excess of
such, taxes, penalties, fees, licenses,
deposits of money, or of securities,
or other obligations or prohibitions
imposed upon such insurance, bond
ing or surety companies of such oth
er State or country, so long as such
laws continue in force the same ob
ligations and prohibitions of whatso
ever kind may be imposed by the
General Assembly of this State upon
insurance, bonding or surety compa
nies of such other state or country
doing business in this State.
7. Irrigation canals shall be taxed
on a percentage not to exceed two
per cent of their gross receipts, only
such real estate and the buildings
and structures thereon, rights of way,
machinery, tools and implements as
are necessary to the operation of
any canal shall be included in and
covered by this tax on gross receipts.
All other real estate and personal
property of the Oi, hner of any canal
shall be locally asse_.ssed and taxed.
S. 1All sugar refineries, rice nmills,
cotton seel oil tillUs, ('otton seed 01
refineries and refineries of petroleum
and its products shall b' a>s sscd on1
the mfair markot valuatioln.
9. Until othlrwise pr(oidl, (iy ithe
t.ienelt A.- seuld-y by a \vote of t, o
thlirds of thie lmemllbers elittd 10to
aci'h li( is'. all operatiic . !in s - f
su:llphur, salt or: other minerals, all oil
or gas wells, all :tone qJuarri s, san(i,
gravel an(l shell pits shall lie taxi d
upon a ipercentage of the gross value
of the product at the mliuth Iof the
mine, well, qu;arry or pit. This per
centage shall not exceed five p'r
cent for sulphur; three per cent for
salt; two and one-half per cent for
oil and gas, and two per tent for
rock and other minerals, inclusive of
gravel, sand and shells. 'This tax
shall not apply to the product of any
mines, quarries or pits or oil or ;as
wells, where the owner, other than
public service corporations, us's ihe
same for his personal purposes and
does not sell the same or its pro
ducts or manufacture the same into
another product for sale. Where grav
el, sand or shells are taken from the
beds of public waters, orfrom shores
not subject to private ownership, the
General Assembly may levy special
taxes per cubic yard of material tak
en out and may levy a different spec
ial taT for each of said objects of
taxation. The Government of the
United States for any purposes, and
contractors engaged in the construc
tion of any public work for the State
or for the United States solely for
the purposes of such public work are
authorized to take free from taxation
gravel, shell or sand from the beds
of public waters and the public shores
of the State. Every citizen of the
State shall have a similar right to
take such materials for his own per
sonal use free from taxation, unless
they are taken for sale. All real
and personal property of the owners
of such mines, wells, quarries and pits
except machinery, tools and imple
ments absolutely essential to the1 op
eration of any mine, oil or gas well.
stone quarry, sand, gravel or shell
pit, and except the prodtlucts thm
selves whil,, in the hands of thr !tro
dlucer, shall be locally assssei, ,lndt
taxed.
1!. All real and pe:'sonal prop, ry v
reserved for local taxation shall lie
assessed at such p)ercentage not io
exceed 10,) peri cent of its fair marl
ket value as each local goivrlillmt
authority may establish, and a lower
percentage may ble establishi d for
personal than for renl property orI
for the values of improvements tlhanl
for land values.
11. In all assessmerts of real plrop
erty whether for local or for State
purposes, the value of the land shall
be assessed separately from the value
of the improvements; but railroad.
pipe line and canal rights of way.
whether Ileld in fee or under case
ment, nimay b) assessed st-,parately
froln, or loaetlher with, the inmlrove
ments thereon as the Tax C'onm;ssion
ma-y tlecm miot pra-ticable.
12. Assessnients shall be ariaiiuoed'
geonraph ,eally as far as possibl,- eith
or upon tihe roll or upon soeparate rec
ords and the General Assembly slhall
pass laws providing for the printing
and 1iulblietion in pamplhlet form of
the records, showing such geoleraphi
rally arranred assessmnents, and for
the sale of suchI pamplhlets at a smiall
price.
1,. Every taxpayer shall have- the
right of testing the correctness of his
assessment in the Courts within such
time as the (Thneral Assembly may
prepsribe; and no property shall be
:assessed for a sum in excess of tilhe
percentata of its fair markect valu,.
as prescribeld by the gox-rnine allu
thority.
14. State licenses and special State
taxes shall ibe 1due and payable at sulhi
time as the CGeneraI Asseinb!y nOy'
prescribe.
Article VII.
1. Evcvy lnaitcpall'y hall h:,ve
the-: riarlit t9 lcu- ,. at its di; .r,
5'i.il co: !. i- s tax: s, and to fix the,
cmap:::Inatten to be I-aihl su-ih oficer,
or officers, and the mo:le of their
election or appointment; and every
parish shall elect by a vote of its
qualified electors the officer, or offi
cers, to assess its property for tax
ation the compensation of such offi
'or or officers to be fixed by the Po
lice Jury not less than ten months
before the eli etion, and not subject
to change during the elected officer's
incumlbency. This power shall not
be exercised in the Parishes, nor in
the Parish of Orleans as to ass( ss
ors, until thy, terms of (fiict of the
preescnt inlumiblents (expirie. Aft r
January 1, 1 1.4, and unt!l the expira
tion of the terms of said officers, all
local assessments shall be made by
the assessors of each parish and lhe
assessors of New Orleans at the
present rate qf compernsation. All lo
cal taxes and licenses except these
levied by municr.ipalities, 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
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
their compensation.
Article VIII.
1. In order to reimburse parishes
and municipalities now free from par-
ish taxes for loss of r ,venue caused
by the withdrawal of the soiirre s of
state rvel tle fromll parish and imuni:
ipal taxation, tiore is lr'.tby- :-rant
ed to each parish andtl toy each s(.uch
municipal corporation the right to le
vy an additional tax of six mills on
unsegregated property.
2. In order to similarly reimburse
municipalities not now free from par
ish taxes each parish shall levy an
nually for eight years after January
1. 1914, the six mill tax aforesaid, or
so much thereof as may be no -essa
ry, and out of the proceeds of this
tax each parish shall, under the sup
ervision of the Tax Commniss:on, com
pensate each such municipality with
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
for compensation by the state to
parishes. If the proceeds of such
tax remaining to each parish, added
to the proceeds of the levy of the
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
it would have received by the levy,
of its present one per cent alimony
tax on the basis of thile assessment
rolls of 1911, plus an increase of'
five per cent on the amount of said:
tax, then the state shall compensate;
each parish the amount of such defi
ciency as fixed and reported by the'
Tax Commission.
3. Any municipality now free, or
hereafter made free, from parish tax
ation which is not reimbursed by the
levy of the additional six mill tax.
the power to levy which is hereby
granted to it, shall be compensatdl
by the General Assembly on the ba
sis above provided for compensation
by the State, to the parishes, tihe
amount of said compensation to be
fixed by the Tax Commission.
4. The oblligation to make the comi
pensations herein provided for shall
be mandatory on the General Assem- •
bly, but no suchli compl)ensations 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
municipality and said municipalities
shall be entitled to levyI and collect
such six mill tax for their own ac
count.
6. The claims of each parish and
municipality for compensation shall
be presented to the Tax Commission.
which shall examine such claims and
report thile facts and its conclusions
to the General Assembly on or le
fore the first day of each reguiar s:,s
sion.
7. In reimbursement for the state
sources of revenue herein withdrawn
from her assessed values, and for the
joint benefit of her alimony and her
existing one per cent deht tlx, the
city of New Orleans. after .January
1st. 1911, is hereby ranred th- ricliht
to levy annually and shall levy an
nually as lonr as said one per cent
dtlebt tax is required by law to be
levied, an additional tax cof six mills.
Out of the proceeds of this tax, there
shall be paid by preference annually
to the Board of Liquidation of iihe
(Ctt Debt. for the benefit of the one
per cent debt tax, a sunl equal to
that which said tax producted in the
year 1l!2 on the serregat-d sources
If state revenue situated within the
city limits, and the halance of the
Vroro'd of said six mill t;x h-hall 'o
ial s8wera-ne and wat'r InX of the
C'rit of New Orleans shall 'ontinue
to be lo\vid as long as reinir, d by
law on the sources of State revenue
subject to an ad valorem tax.
9. In case the referendumn amend
ment submitteC to the people at the
same time th , -,wendment is sub
mitted providir ,;ay to relieve miu
nicipalities from general parish tax
es. subject to an obligation to contri
bute to certain funds, is adopt. d.
then the power to levy six mills of
additional taxes is h ereby :rant.. to t
all parishes voting for siuch r lease
to be levied on property outsl!, of
the umunicipalities, and the pIo: r ti,
levy six mills of additional tax s s
hereby grantf d to ea.h tnuni.cii anlt;
so released to he l"vied on ti(' Ipre
erty within its corporate limits, the
obligation of the State to timalke coi(.
pensation remlaninng the stiv.
Whether said antandmn'nt shal;l l
adopted or not the pow, r to levv
the extra tax of six tmils, her,,by
granted to all municipalities that ar,,
now exemllpt from pal.rlsh tax, sj shll
rema in undisturbed.
10. And whether said anion n!i nt
shall be adopted or not adopted, the
police juries of the several parishes
and the governing authorities of :it
ies (the Parish of Orleans ,xc+pted)
and towns not subject to parish tax
es, shall levy and collect and turn
over to the duly constituted s thool
authorities under the supervision and
control of the State Board of Educa
tion, an amount equal to at least
three-tenths of the gross amount of
ad valorem taxes, which they levy and
collect, provided that such amount
shall never be less in any parish or
municipality than the greatest amount
due from such parish or municipality
to the school board from the consti
tutional three mill school ad valorem
tax collected for either the year
1911 or 1912, taking the year which
yielded the highest amount. P1ovid
ed further, that cities and towns
that are not exempt from the payment
of parish tax. s shall not be required
to pay this ad valorem tax if it be
already imposed by the parish author-'
ities; provided further, that this ad
valoreln tax :hall not be imposed
to the llaximulllt when.t r Ithe s heel
board certifi, s that a smualle'" levy
will meet thle needs of the s.-hools.
11. All property the taxation of
which is reserved to the State, ex
cept products of mines, of stone quar
ries, or sand, gravel or shell pits,
and of oil or gas wells, as well as all
other property, which may not be
specially exempted from such taxa
tion, shall continue to be subject to
special taxes now in force, and shall
be liable to such special taxes as
may be imposed by local, special dis
tricts and political subdivisions in th
future in accordance with lhw; provid
ed that no parish or incorporated mu
nicipality shall levy a special tax for
the support of any purpose which it
is obligated to take care of out of
its ordinary alimony, until it shall
have first exhausted its ordinary
taxing power, upon an assessment of
at least fifty per cent of the market
value of the property subject to its
taxing authority.
12. Levee District taxes and forced
contributions shall continue to be
levied within each district on the
sources of State revenue situated in
each levee district, and all levee!
taxes and contributions shall be col
lected by the sheriff of each parish,
under existing law, and in New Or
leans by the State tax collecctors un
til June 30, 1916, and thereafter by
the collecting officer of the City of
New Orleans.
13. The taxes mentioned in the
foregoing sections 8, 11, and 12, as
to property reserved for State rev
enue, shall be based on the assess
ment made by the State Tax Commis
sion for State purposes, equalized an
nually by said Tax Commission in
each parish or municipality to the ba
sis of assessment therein locally es
tablished.
Article IX.
I. All revenues received by the
State from all sources shall go into
a fund called the General Fund. and
the General Assembly shall apportion
said fund among all the public pur
poses for which traxation is levied,
setting aside, however. each y(ar,
the following:
A. For the General Public Sclhool
Fund not less than one-fifth of the
gross revenues of the State from all
sources provided that such appor
tionment shall never be less thian
One Million and Thirty Thousand
DIollars ($l,030,000.00).
B. For the General Engineer Fund
not less than Four Hundred Thous
and 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 Thous
and Dollars ($150,000.00), plus the
whole proceeds of the State's moiety
ot the special automobile, taxicabl
and auito-driven vehicle tax.
E. For thile Public Debt Fund not,
less than Five Hundred Twenty-five
Thousand Dollars ($525,000.00) or not
less than Six Hundred and Fifty
Thousand Dollars ($650,000.00). if tile
Public Debt amendment sunbmittcd to
the people at the same time this
amendment is submitted is adopted.
Article X.
1. All State taxes and li'ensvs ex
cent as hereinafter provided shall be
collected by the State Treasurer. The
General Assembly shall provide suth
additional clerical force in the Treas
urer's office as may be necessary to
enable him to perform the duti's
herein prescribed.
2. The General Assembly shall
have the power to provide for splec
ial Revenue Agents. not to exceed
three in number, to assist the Trets
urr in collecting all licenses, atnd
taxes, and to assist the Tax Com-I
tmission in eathering tnforination for
levying assessments, and shall fix
tl:e compensation and ilnt s of s't-lh
ag n t s.
-\rt ietl, X' , it
1. Adi alt! les and pal.l of atti
(i'os of the ('onstitution of 1%,I ot
the subhject of assessment and tax
ation, and a!! amnndmnon's thereto
C7n said subjets contrary to or in
(()nflict with the prov\is ois of this
amendment be and the samte are
hereby repealed.
SCIIEDULE.
1. No part of thjs atnulndti ut to
the Constitution shall g;o into, ct
u"til January 1st, 1914, exccp: rhat,
thie provisions of s,.ctionti onI, WOe,
five, six and seven of A rticlh il1. as
to special taxes sh:.ll go into ' r
as soon as the (gCeneral A.s :iobi)ly
shall pass laws carrying Thm'i k'o
effect, and the provisions o'f 5. t. ; !s
three and four of said artl:c! i!
go into effect on January is'. i'1!::,
provided laws carrying themt into i.*
feet shall be passed on or le; ore
March 1, 1913; provided furtth r. that
laws carrying them into effect inay
be enacted at any later date.
2. On and after January 1st, 1914,
the office of the State Board of A,~
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 thd 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 Le levied only on the sev
erance of forest products.
4. When this amendment goes into
effect on January 1, 1914, the spec
ial state taxes levied for gool roads
and for Confederate \'ettrans as now
established or as may he establish
ed, by the atmietndtlent to be sub
mitted to the people at the staielO
tilme this aio.,ndtient is sublmiti(hd,
:hall c(ease. and tie i;enertl A.ssilm
bly shall make lprovision out of the
(leneral F'und for the benefit of
oehl of these special fundlls as her(e
ilufter provided.
5. All State taxes and licenses un
cclected on January 1. 1911, for 1913
and previous years, shall be collect
(ed 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
be completed by June 30, 1916, up to
which date the State Tax Collector
of New Orleans shall remain in of
fice. He shall also collect all State
licenses levied in the Parish of Or
leans 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
30, 1916, any State licenses and tax
es then remaining unpaid, shall be
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
taxes that would have accrued on the
sources 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
to the total of .the commissions of
their 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
the probable amount needed for such
purpose, and make appropriation to
cover the same; and at the biennial
sessions of 1916 and 1918 it shall
make a further appropriation to cov
er any deficiency.
6. The amendments to the Con
stitution submitted to the people at
the same time that this amendment
i. submitted, proposing to exempt
from taxation the objects therein
specially set forth, if adopted, shall
not be affected by the provisions of
this amendmetit; nor shall this
amendment be construed as affect
ing any property now exempt from
taxation under the Constitution of
1898 and its amendments.
7. The Public Debt Amendment.
submitted to the people at the same
time this amendment is submitted, if
adopted, shall be superseded by this
amendment in respect to the mode
of providing the public debt fund
gttranteed by such amendment.
Prior to January 1, 1914, the Gener
al Assembly shall pass proper sta
tutes to carry this amendment into
opleration; and the Governor shall
call an extra session of that body
,r that purpose as soon as convtn
lent after this amendment is adopt
ed.
Section 2. Be it further resolve],
etc., That there shall be printtd on
the ballots to be used at said el.-
tion the words
"For the amendment to the C'o
stitution reorganizing and remode!
ing the State's system of assessm"'t
and taxation";
And the words
"Against the amendment to tihe
Constitution reorganizing and remodl
eling the State's system of assess
ment and taxation."
And each voter shall indicte on
his ballot, as provided by th, geTntr
al election laws of the State, whetli
er he votes for or against said
amendment.
L.. E. TO131 \S.
Speaker of the IHouse of Repre:r.n
tatives.
TIIOMAS C'. ItAhltlET,
Lieutenant Governor :and I'rei'li:t
of the Senate.
A true colpy:
ATVIN E. IIEPERT,
Socretary nf Stato.