OCR Interpretation


The true Democrat. (Bayou Sara [La.]) 1892-1928, November 02, 1912, Image 6

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Persistent link: http://chroniclingamerica.loc.gov/lccn/sn88064339/1912-11-02/ed-1/seq-6/

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fourths per cent for the thh d class,
seven per co'nt for the fourth class,
and thirteen per cent for the fifth
class. Whenever the rate of as
sessment levied against any inheri
tance, legacy, or other donation, when
deducted from said inh, ritance, le
gacy, or other donation, would leave
the beneficiary a smaller net amount
than he would have r,.cei:vd had the
inheritance, legacy, or other donation
fallen into the next lower class in
the classification according to amoun
of actual cash value, tIl..n the rate
of taxation shall be first Calculated
upon th«' Imaximumnl aniount in said
next lower class, anid thu remaiining
amount of the inheritance,, legar'.
or other donation shal te taxed at
the rat fixed for the hii.li r cla-s
into \,ii cli: h 1he nheritance, i elrac , (r
oher ( i n tliol falls.
I llpl .:ti of ( inl ' i.a lil('' as
fc, 1. ,  d doni' ti . shall be avoid
e ,ed tbo ' t xe lptioun of , r (on'qL1
prCle try 1 'lontin, ' t . m'el- t of
Iti: at, d :.:: t l out de (f
tlI .: Sti :t , ii. (x; ,litt of ';, il t
liii, I e* i lit 4 ib li n t i oi' I t ito
lt, 'ii n iii ( '1 ýui.2 iJ l ti 0 1I O, tl" t .
all b Io( e i ha x ,; n a of 1,the 'l'oi{;1
l.(elna!:ll pora 'i ton s, e ot s<, bonds,
isiln;t ei -'Itor ': hir '- tIin e p- 1 i LOit.S -
ina p:op.rtyo . 1 lini sa l, e h ll t e'.
Ti'hnl la, x ( -.hlo l e toton b, appl( to
all (onga ions ian t(r vivoes, ithe (iOll(es
to ii dthiided oi to the s;fle cla;o
horeinabov e idefinld. All donations
inter vivos to the same prson with
in a r plriod of five yearm shall be
tax,-d as if together constitutinu a
single donation.
Legacies and donations inter vieos
to educationa, relilgious, or charita
ble institutions, or to trustees for
educational, religious or charitable
purposes, shall be exempt from this
tax, unless such donation, or legac.y,
shall be more than half of the dis
posable portion of the testator's, or (
donor's estate, in which case the tax t
shall be imposed upon the entire I
legacy or donation and the legatees
or donees shall be considered to be
within the third class.
S. Such other special taxes as the t
General Assembly by a vote of two
thirds of all the neinbers elected to I
each house may fromn 'me to time
prescribe.
Article IV.
1. The (ermial Assembily shall have
power to levy license taxes only on
piersons, partnorships, ass(n ( i:it ions
and corporations engaged in tusi
ness or o-cuupations that fall strictly
under the domain of the police pow
er, and for that pIurpo io classIify '
all such i busi n sses and or lipations, (t
and to r:it:1ilalt- tine tax w thin eat I
class.
2. Local slubliisions of tliy, State i
goveriminnt -.ihill have the power to (1
levy lic-.n ,: W1 , ,si '.is' s and o ',u- C
pations ftilli ' n (stri.tly within it , lo-; it
nhiain el" tl-e polie lpO W r as prvi('dV - '
ed in the fpore;, nnt se'tio 1n for the ,
State. sao -, thaiit suchi lo al licenss Ift
as max-y oe , : vixod on traffic in inia:, c
vinous and atlcoholic tillers1 1 sihal ot ('
be less than tion o-e levied by 'ho I
State nor l-ss thain thise now or: ft
hereafter to be proscribcd l. tihe
General .Ass, ni Ily as minimi nti lo -al
licenses.
3. Sub local siibdivisions, as each s(
may deternmi4le for itself, shall also c(
have the right to levy license taxes, b.
classified and graduated with due re- ii
spect to equality and uniformity with- cc
in each c'lass, on al busincsses and 3.
occupations not covered by Section 2 slI
of this article; save and extept li-i M
censes on corporations persons, firms E
and associations whose property or0 h
businesses among the souirdes of rev- tbl
enue reserved to the State. andt save mi
and except licenses on individuals ta
engaged in trades, occupations and ia
callings involving the p'rsonal labor G'
or skill of the lierson to be taxed. pr
andi not falling within the domain of je
the police power; and save and ex- tr
{opt corporations, associations, part- e>
Terships or individuals engaged "n as
manufacturing- or ilndustltia! pursuits in
whose capital stock. or tapital in bius
iness, is less than five thousand de!- h
loars, and not falling within the do, tx
nm ain' of thii' 'o!h powei'; i ni d ii sae iii
anti \xcept li{i'SoI-, firms an! iorpo-p 1)
r'-ition. .n'',-d i'i -m-'mic-"iltiir-tl or lair to
'i - -Ul ',ti ior-i it< I nI-t n ,",v ,lt c . 114'! ii
taty sich iocal l !- ' o- ill to - ' oii { -
-enth ' (i , 11 ii1i 1 , i )I inss i t i
rec' ipt:; lo " tho , ! ons,,. p"o ld ,
lhat I--s lie- s- , -i ill b i iss : I,
'{ fo " iln t ii :-; fon i.n 1] ' ( llu t
.l;s th1 , cti n l'tl i(oi':tt ext-r i " i
to sixty e-' cent of its lilnit, siiaill
not lie stfficieln\t to plyI tlIe 0l)a -
£es of its icovernmenlt t. \\h -nixver a I"
n ni 'i- ;al license ei 1ii .I t]e l !el O sei es
levied by the hIarish, ony thi l 10111010- n
pa' i-.,n i shall be due and ct ll et- I n
:bie. tl:
Article V. (t
wl
'iate Ii- i'irpo- ti :a:ll hi wait-de ibv a f t
" Iate Tax (O1l1m1-is'oln. ('fl I1 Ostd ci(f ha
thru , Inl0'l 0, I'.- to le elect it . nlot 2 '
'dtir thaIin .Iii. I 1 I' , by a lion:
i ultiiid of th, (over1onr, th, State
the roupn t,, Itia t'i--l ,ominoissica
)istri.ts. :i - oi' , 'itut id at th s dat ,
tiit thti ha !l l ct Ii .s bj {'t ,' ti
lIoVx-l x i'i', fom t', ',i :St a (d i -
i1 of distrih. j: dp -.1
I2. i h, ton s of - i ti firs: l'clu .i-- th
li{ne.- sh'ai l e foi two. f01 an , - 'x (cel
-nd coniniss-'ien-s -hall lie 1e , L -1l
,nd \a ianci s filled for a.iv 1'1 xi -
"d term li thi qualified oi l.ectors 0' l
tle re's-ec-tiv, l-:ilroad ( o0mn:ss-<i !ha,
)istricls l i t O il ,- rti l ar i , n r ' - :on'.. t - i
\onday ,n Nov-mber vewry - o '
at ii. . aI t tIe said col t ra,, ':
'--l to ,, ;. l xPr i: tn the -
. The ('olil:i- .-op sha] an'a. ' 1 w
!.-c: "i'-:':-- :,, , ..
s, beginning January 1, 1914, and their
;s, traveling expenses, not Exc eding a
fth maximum amount to be fixed from
as- time to time by the General Assem
ri- bly, an Itemized account of which
en shall be rendered in an annual re
le- port.
ve 5. The chairman of the first Com
mt mission shall be named by the ap
he pointing Board and serve until the
on expiration of his term of office, and
in thereafter the Commission shall se
mn lect its own chairman.
ed 6. The Commission and the individ
ual imembers thereof shall perform
such duties in respect to assessment
and taxation as are herein prescrib
ed, and such other and further du
tics as the General Assembly may
from time to time prescribe.
7. The General Assnembly shall pro
vide said Commission with an ade
quate clerical force.
d. S, The ('omtnission shall have pow
( r to adopt and enforce such reason
abile rules, regulations and modes
(~f procedure, not inconsisii ent with
' ,W as it la;y d(cal proper for the
(ii. sciharte of its duties, anld to hear
1 and deterlline complaints that may be
i.i iz-inst -S.ssilýenlts, and other
i i" it; t, a ts. r'jiquirdl or authorizrd by
.- The Commnission shall hav, liow
i (f' to suiiii on()il aid comip('l the at
tindailntce( of witnesses, to swv'ar wit
to nesses, and to compel the pIrcduction
2s ot books and Plapers, to take testiIno
nfy under commission, and to punish
s for contenilpt, as fully as is provided
h. by law for the district courts. irhe
), General Assembly may 1provide oth
a er penalties for violating the orders
of the Commission.
? 10. If any person, firm, association
a- or corporation shall be dissatisfied
>r with the assessment made or action
taken by the Commission, such party
7, may file a netition setting forth the
3- cause of objection to such assessment
)r or action of the Commission or to
x either or both in a Court of compe-.
e tent jurisdiction, at the domicile of
s the Comnmission, against said Com
e mission as defendant. Either party
may appeal to the Supreme Court of
e the State without regard to the
)- amount involved; such appeals to be
o returnable within ten days after the
e (late that the decision of the lower c
Court becomes final. All such cases, r
both in the trial and appellate court, a
shall be tried summarily and by pre- t
forence over all other cases. Such
cases nmay be tried in the court of ,
the first instance either in chambers t
i or at term time. e
11. No bond shall be required of s
:id t('olnilission in any case in any o
court, nor shall advance costs or so
(urity for costs, be required of it. 11
". It shall be the duty of the At- o
Io,'ny General, and the various dis- c
trict attorneys, on proper request or ,
direction lIy the Commnission or the
(Cov rnor, to aid the said Conimnission o
Sin a!l legal matters, and to p:rosccute (
and defend all cases in accordance
with such requests ant directionts. A
failure on the part of such law offi
cers, when so reluested or (lirc et
ed to perform the duties here lm
posed upon them, shall constitute nlis
feasance in office.
de
Article VI. di
at
1. After January 1st, 1914, all as- el
sessments for all State purposes, ex- b(
cept as hereinafter provided, shall nc
be completed on or before April 1st G,
in each year, and the taxes shall be- to
come due an, payable on the first e.
Monday in June of each year, and ia
shall become delinquent on the first t
MIonday in September in each year. U:
Each parish and municipality shall cc
have the right to fix the date for tit
the completion of its local assess- or
ments, and the payment of its local th
taxes and licenses general and spec- a:
ial, until otherwise prescribed by the g,
General Assembly. Until otherwise of
provided, existing laws on these sub- iof
jects shall be operative. Levee dis- St
trict taxes and forced contributions, ta
exclusive of produce taxes, shall be so
assessed and become delinquent co- th
incidenitally with parish taxe. an
2. Public service c'poporations shall of
lie assessed on their lphysical proper- ex
ty and on their franchises s:parat(ely. n(
but the General Asseimblyl shall have or:
ou\\'er to ilirect the Tax (,o!lmnission si
to rlsSess thle tirol)orty of sumclh c(rl'o- pit
ratioiins at a vaiuat!on including ,both s.
h 'ii otl proprty and r-anehis s, o du
ii' d(tn'l'iiitid il y b ' o<s i' - p s:': p] S. <' to:
b. dilidends d, st03 Sks nad inc'r st
p id oil lhalndieud (it i, or by an" ,th r rc
S .vaihbl,, met!',ol.
. Incorlp'r ttcd bankis shall be as- (x,
s:essel by assessing tile stoekhoi.-ers ke
tn inh' bo1ok value of the s:o"k. i. u. a
a'plital stock. surplus and undivided pc
profits less the assessed value of "eal Pf:
estate locally assessed and taxed, fol
and less such furtlher dedluctions of for
not less than five per cent on their ]
loans and dliscounts to cover bad ert
debts anid unearned interest as the Du
(;enerai l Asse.mbly mayr pgrescribe, he
which deduction shall be imade only of
from their surplus and undivideld prio- pil
fCts; all taxes to be paid by the wh
banks and chlarged to the stockhold- me
e:'s. firo
4. Individual bankiirs, !:anlking firn:s me
antld ullninciororated banlking asso',ia- ma
tions, domiciled in this State, shall 1
be assessed on the amount of capital, ge~r
surpluts and undivided profits actual- er
ly emiIploved in their business, iPss ord
the assessed value of real state !o- pa
cally assesseid and taxed, actually an(
and exclusivejy used and enliployed theli
in their business. and less siuch fur- cal
ther deductions not less than five per thl!e
cent on their loans and discounts to pri
('over bad ldebts and unearned inter
est as tile General Assembly may pre- rig
scribe, which deduction shall be made ass
only from their surplus and undivid- tin
,'d1 profits. pro
. Foreign banks, and individiual ass
leaukers, banking firms and uninor- per
Pcrated banking associations, doniicil- as
, I ourt ,of th, State but doing busi- the
ni ,s in tits State, shall be assessed 1
'i such :r'opolmrtion of their capitl, tax
S'pus a:lidl undivided 10ro its as is tim
ne:ually empllo y'd in th:s ,tat(, 1,s re
lit as ess"- d val ue cf real estate 'o
ce:lI 'I ,s.e d and taxed nctan:ilv .lid
<xc'lusr yel' i d1 and employ d in
th.ir lus n,:ss in this Stat,,, and :,.ss ]
; Imne"d i!' to;-'-t 'is ll, . l', l'l ;tsi ;,t1(
am'> .-,'e ' .. "ii- 'ale onl,- fromll th ,;'" (. a'
eir surplus and undivided profits.
a 6. Insurance, bonding and surety
Dm
m- companies, and persons, firms and as
ich sociatiUos engaged in the insurance,
re- bondiag aja& surety business, exclud
ing, however, fraternal insurance com
pul Danies and associations, shall be tax
ap
ahe ed on a percentage of their gross
nd premiums received upon their bus
se- iness done in this State, less return
i premiums and reinsurance in compa
rmi nies or associations authorized to do
nt business in this State. The percent
ib- age aforesaid shall not exceed three
lib per cent for all branches of insur
ance, bonding and surety business,
except life and industrial insurance
and shall not exceed two per cent
•'o- for life and industrial insurance. The
e- special taxes to support the office of
fire marshal and fire prevention bu
w- reaus shall not be deducted from the
)n- premiums hereby authorized to be
es taxed. When by the laws of any oth
ith er state or country any taxes, fines,
he penalties, licenses, fees, deposits of
ar money or of securities, or other obli
be. gations or prohibitions are imposed
Fr" on insurance, bonding or surety coin
by panies of this State doing business
i; such other state or country, or up
nv. on their agents therein in excess of
It- such taxes, i)enalties, fees, licenses,
it- deposits of money, or of sPo,urities,
on or other obligations or prohibitions
,o- imposed upon such insurance, bond
sh ing or surety companies of such oth
,d er State or country, so long as such
lie laws continue in force the same ob
;h- ligations and prohibitions of whatso
rs ever kind may be imposed by the
General Assembly of this State upon
ninsurance, bonding or surety compa
nies of such other state or country
doing business in this State.
n 7. Irrigation canals shall be taxed
ty on a percentage not to exceed two
ie per cent of their gross receipts, only
Ssuch real estate and the buildings
toand structures thereon, rights of way,
o 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 owner of any canal
shall be locally assessed and taxed.
8. All sugar refineries, rice mills,
, cotton seed oil mills, cotton seed oil
refineries and refineries of petroleum
t and its products shall be assessed on
'. the fair market valuation.
h 9. Until otherwise provided by the
f General Assembly by a vote of two- i
"s thirds of the members elected to 1
each house, all operatin"c mines of
f sulphur, salt or other minerals, all oil
or gas wells, all stone quarries, sand,
gravel and shell pits shall be taxed I
upon 1a iercentage of the gross value i
of the product at the mouth of the
mine, well, quarry or pit. This per-i
cenlage shall not exceed five pr 1
r ceot for sulphur; three per cent for s
salt; two and one-half per cent for r
oil and gas, and two per cent for
rock and othler niinerals, inclusive,- cf
gravel, sand and shells. This tax e
shall not apply to the pro(dct of any p
mines, quarries or pits or oil or gas ii
wells, where the owner, other than e
Dpublic service corporations, use s the
same for his personal purposes and p
does not sell the same or its pro- P
ducts or manufacture the same into fl
another product for sale. Where gray- P
el, sand or shells are taken from the
beds of public waters, orfrom shores t
not subject to private ownership, the t(
General Assembly may levy special o
taxes per cubic yard of material tak- b
en out and may levy a different spec- ,
ial tax for each of said objects of
taxation. The Government of the
-United States for any purposes, and it
contractors engaged in the constru(- 01
tion of any 1)ublic work for the State t
or for the United States solely for
the purposes of such public work are r(
authorized to take free from taxation fi
gravel, shell or sand from the beds to
ofl public waters and the public shores
of the State. Every citizen of the -
State shall have a similar right to ci
take such materials for his own ger- T
sonal use free from taxation, unless
they are taken for sale. All real he
and lpersonal pl)roperty of the owners ai
of such mines, wells, quarries and pits
except machinery, tools and imple- le
ments abhsolutely essntial to the or- th
eration of any nmine, oil or gas well. gr
stone quarry, sand, gravel or shell b
pit, and e'xcept the products tlhem
Sc vI.,:v whilt in the 1hands of thle r o- I s:
iduccr. shinl t, locally assssel nd h
taxed. * at
n. Al re1·l and i)er'sornai 1rop r)y f1
reservedc for local t axation :-hall be
nas:sessed it such porernta.oe not 0o
cXiceod 100 per' cent r(f its fair mar- l Ti
ket value as each local gr".-rcinlig hi
auithority may establish, andl a lower hIbl
percentare imay be establishl ( for be
p:rsoual han for real )roperty or
for thile values of imnlprovemenrs than
for land values. si
11. In all assessments of real I-rop- Wi
erty whether for local or for State mr
purposes, the value of the land shall sh
be assessed separately from the value
of thl- improvemnents; but railroad, su
Pipe line and canal rights of way, ,co
xhbether hIold in fee or under eas-
menit, mnay be assessed separately nI
from, or to:o !hecr with, the improve
lment:s tllhOr'on as the Tax Comm nssion bC
may deem mlost practicnble, wl
12. Assessments shall bie aran:aced - re]
geograplieialy as far as po-sib i eii h- ito
er upon the roll or upon sopara'lte r- i for
ords and the General Assmnily shall
ipass laws providing for the printing sk
and pulbl!, atitn in )amphllot form of
the records, showing such georaphi-isoi
call]y arranged assessments, ,nd for fr,
thle sale of suclih pamnhllpslt at a small l (
price. 10
1'1. Every taxpayer shall have the ' x:
right of tosting the correctness of hi-s i cit
assessnl ent in the Courts within such lst
timne as the General Assembly mayvi
proscriibe; and no property slIal e to
assessed for a sum in excess of the nu
pcerce-lntae of !its fair miarlket vatr. dele
as prescrihbed by th:e gox- rning a;-l lo
thority. Oi
14. State licenses and special S:tat s
taxes slhall be lduie anlpaynable at suh th
t:imo as the Coneral Assombry mayC
a'rescribe.
tuiL
1. Every ean il ality .shalt hab e
thi- lilt t, !rov 'd.l an its dlis r r
sIhalel men!a:t its tesi, f: !H to f ie
(( ;na pea. a0:1 ,t be paidl su,-i. ohficc', to
or officers, and the mode of their
ety election or appointment; and every
as- parish shall elect by a vote of its
ce, qualified electors the officer, or offi
ud- cers, to assess its property for tax
tm- ation the compensation of such offi
ax- cer or officers to be fixed by the Po
ass lice Jury not less than ten months
us- before the election, and not subject
trn to change during the elected officer's
pa- incumbency. This power shall not
do be exercised in the Parishes, nor in
it- the Parish of Orleans as to assess
.ee ors, until the terms of office of the
ss, present incumbents expire. After
ice January 1, 1914, and until the expira
nt tion of the terms of said officers, all
'le local assessments shall be made by
)f. the assessors of each parish and the
he assessors of New Orleans at the
be present rate of compensation. All lo
eh cal taxes and licenses except these
of levied by municipalities, shall be col
>li- lected by the Sheriff of each Parish,
ied except the Parish of Orleans, at the
ss present rate of compensation unless
pl such compensation shall be changed
of by the General Assembly. After Jan
S, uary 1, 1914, Parish Assessors shall
s be compensated by the Parishes and
d- the Assessors of the Parish of Or
,h- leans by the City of New Orleans. If
el under the referendum amendment
o- submitted to the people at the same
he time this amendment is submitted
on providing a way to relieve municipal
a- ities from general parish taxes, sub
ry ject to an obligation to contribute to
?d certain funds, is adopted, then each
ro municipality so relieved from such
ly taxation, shall have the right by its
y, governing authority, to provide for
is the appointment or election of its
of own assessor or assessors and to fix
Id their compensation.
al Article VIII.
al 1. In order to reimburse parishes
and municipalities now free from par
s, ish taxes for loss of revenue caused
i by the withdrawal of the sources of
: state revenue from parish and munic
ipal taxation, there is hereby grant- 1
e ed to each parish and to each such
3- municipal corporation' the right to le
I vy an additional tax of six mills on
il unsegregated property.
2. In order to similarly reimburse
d municipalities not now free from par-'
e ish taxes each parish shall levy an- t
nually for eight years after January .
r 1, 1914, the six mill tax aforesaid, or ,
r so much thereof as may be necessa- t
ry, and out of the proceeds of this f
tax each parish shall, under the sup- e
x ervision of the Tax Cominiss.on, com- i
pensate each such municipality with- i,
s in its limits for loss of revenue causi- i
ed by such withdrawal. Such con-, h
11pensation to be made on the basis;a
- provided in the following sentence v
fot compensation by the state to t
parishes. If the proceeds of such
tax remaining to each parish, added c
to the proceeds of the levy of the hy
Sone per cent tax now permitted to e
be levied, after making the compen- t;
Ssation aforesaid, shall not be suffici-'
ent to repay to said parish the sum
it would have received by the levy t
-of its present one per cent alimony tl
tax on the basis of the assessment N
rolls of 1911, plus an increase of
five per cent on the amount of saidf
tax, then the state shall compensate el
each parish the amount of such defi- 'I
cicncy as fixed anl reported by the li
Tax Commission. '"
3. Any municipality now free, or si
hereafter made free, from parish tax- ti
ation which is not reimbursed by the
levy of the additional six mill tax,
the power to levy which is hereby S,
granted to it, shall be compensated a
by the General Assembly on the ba- tlI
sis above provided for compensation so
by the State to the parishes, tihe
amount of said compensation to 1)e tL
fixed by the Tax Commission.
4. The obligation to make the conom- I
rPensations herein provided for shail gi
be mandatory on the General Assem- lSc
bly, but no such compensations shall O
be made after the year 1921. D.
5. After the year 1921, no parish
shall levy any part of such six mills n(
iwithin the limit of any incorporated at
municipality and said municipalities le
i shall be entitled to levy and collect be
Isuch six mill tax for their own ac
count. le:
6. The claims of each parish and w]i
mniunicipality for compensation shall of
bhe presented to the Tax Commission, an
which shall examine such claims and le,
report the facts and its conclusions TI
to the General Assembly on or be- Ic1
fore the first day of each regular ss- i
sion.
thi
n. In reimbursement for thI state an
sources of revenue herein withdlrawn
from her assessed values, and for the
joint benefit of her alimony and her
existing one per cent debt tax, the ce:
city of New Orleans, after .lanuary co'
i1st. 1914. is hereby granted the ri-ht G
to levy annually and shall levy an- urn
nually as long as said one prer cent on,
debt tax is riequired by law to he hei
levied, an additional tax of s'x mills. :
Out of the proceeds of this tax, there ha
shall be ahl by pl)reference annually ial
to the Board of Liquidation of ihe thin
Cfty Debt. for the benefit of the one ur(
l;er cent dlct tax, a sum equal to ta,
that which said tax produced in tIhi min:
year 1912 on the seg'creatd sourr(.s l1ev
oft state revene sitiuated within he t;(
city limits, and the balance of the a'.
Prtooordls of stil !" r ill '"x Chall ro
in! sewera;e an( watur tax of the ied
C:ty of New Orleans sab'l continue the:
to be lovied as long a. reyu:rld h? nt:
Leir law on the sources of State revenue
ery subject to an ad valorem tax.
9. In case the referendum amend
ment submitted' to the people at the
same time thi' Am.endment is sub
ax- mitted providir . w way to relieve mu
ffi- nicipalities from general parish tax
Po- es subject to an obligation to contri
bute to certain funds, is adopted,
ths then the power to levy six mills of
ect additional taxes is hereby granted to
r's all parishes voting for such release
not to be levied on property outside of
the municipalities, and the power to
in levy six mills of additional taxes is
ss- hereby granted to each municipality
he so released to be levied on the prop
ter ty within its corporate limits, the
obligation of the State to make com
ra- pensation remaining the same.
all Whether said amendment shall be
by adopted or not the power to levy
he the extra tax of six mills, hereby
granted to all municipalities that are
now exempt from parish taxes shall)
lo- remain undisturbed.
:se! 10. And whether said amenilnment
ol- shall be adopted or not adopted, the
h, police juries of the several parishes
he and the governing authorities of cit
ass ies (the Parish of Orleans exc'pted)
ed and towns not subject to parish tax
tn- es, shall levy and collect and turn
all over to the duly constituted s.hool
nd authorities under the supervision and
)r- control of the State Board of Educa
If tion, an amount equal to at least
at three-tenths of the gross amount of
ne ad valorem taxes, which they levy and
ed collect, provided that such amount
1.- shall never be less in any parish or
,b- municipality than the greatest amount
to due from such parish or municipality
h to the school board from the consti
2h tutional three mill school ad valorem
i tax collected for either the year
or 1911 or 1912, taking the year which
ts yielded the highest amount. Provid
ix ed further, that cities and towns
that are not exempt from the (payment
of parish taxes shall not be required
to pay this ad valorem tax if iL be- i
r already imposed by the parish author-1
ities; provided further, that this ad E
valorem tax shall not be imposed '
c- to the maximum whenever the school r
t- board certifies that a smalle- levy t
h will meet the needs of the s-hools. s
11. All property the taxation of t
- which is reserved to the State, ex
n cept products of mines, of stone quar y
ries, or sand, gravel or shell pits, !
and of oil or gas wells, as well as all i
other property, which may not be
r- specially exempted from such taxa
1- tion, shall continue to be subject to
y special taxes now in force, and shall a
rbe liable to such special taxes as e
may be imposed by local, special dis- l
tricts and political subdivisions in th
s future in accordance with law; provid
ed that no parish or incorporat(d mu
nicipality shall levy a special tax for b
the support of any purpose wihich :t `
is obligated to take care of cut of
its ordinary alimony, until it shall o
have first exhausted its ordinary fl
taxing power, upon an assessment of Il
at least fifty per cent of the market i1<
e value of the property subject to its
a taxing authority. a
h 12. Levee District taxes and forced ti
, contributions shall continue to be "
levied within each district on the 3
sources of State revenue situated in e
each levee district, and all levee c
taxes and contributions shall be col- I
- lected by the sheriff of each parish, a
under existing law, and in New 1Or- 0
leans by the State tax collecctors un-lp
' til June 30, 1916, and thereafter by n
Sthe collecting officer of the City of a
t New Orleans. " o
S13. The taxes mentioned in the o
foregoing sections 8, 11, and 12, as
to property reserved for State riev- S
- enue, shall be based on the assess- bt
nment made by the State Tax Commis- t!
sion for State purposes, equalized an
nually by said Tax Commission in t
each parish or municipality to the ba- th
sis of assessment therein locally es- ta
- tablished. hi
Article IX. s
1. All revenues received by thle tlh
State from all sources shall go into pt
a fund called the General Fund. and cc
the General Assembly shall apportion sc
said fund among all the public pur-m
Doses for which taxation is levied, eir
setting aside, however, rach r an:,
the following: s
A. For the General Public Schol th
Fund not less than one-fifth of the
gross revenues of the State from all fr
sources provided that such appor-s
tionment shall never be less than n
One 3Illion and Thirty Thousand th
Dollars ($1,030,000.00). n
B. For the General Engineer Fund n
not less than Four Hundred Thous
and Dollars ($400,000.00).
C. For Confederate Pensions not 1
less than the amount provided or to tir
be provided by the Constitution. a
D. For the Good Roads Fund. not an
less than One Hundred Fifty Thous- ;f
and Dollars ($150,000.00), plus the g
whole proceeds of the State's moiety
of the special automobile, taxicab a
and auto-driven vehicle tax. tu
E. For the Public Debt Fund not o
less than Five Hundred Twenty-five c
Thousand Dollars ($523,000.00) or not io
less than Six Hundred and Fifty in
Thousand Dollars ($650,000.00), if the ed
Public Debt amendment submitted to
the people at the same time this etc
amendment is submitted is adopted. tht
Article X.ti
1. All State taxes and lienscs ex- sti
cent as hereinafter provided shall be in
collected by the State Treasurer. The an.
General Assembly shall provide such
additional clerical force in the Treas
urer's office as may be necessary to Co
enable him to perform the duties el
herein prescribed, me
2. The General Assembly shall his
have the power to provide for speC- at
ial Revenue Agents, not to exceed er
three in number, to assist the Treas- am
urer in collecting all licenses, and
taxes, and to assist tIhe Tax Cornom- jSi
mission in gathering inforrmation for
levy ing assessments, and shall fix
t!;, com;(,nstion and dritis of so'..hi Lie
agants.
dies of the C('onstituition of 1,!S on A 1
the subject of assessment and tax- A
n rol, , and cl! anmrrnd:: ert ' s l:ot.eto
nue kn said subjects contrary to or in
conflict with the provisions of this
amendment be and the same are
ub- hereby repealed. 4
SCHEDULE.
tri- 1. No part of thjs amendnsnt to
of the Constitution shall go into effect
to until January 1st, 1914, except that
ase the provisions of sections one, two,
of five, six and seven of Article III, as
to
is to special taxes shall go into effect
ity as soon as the General Assembly
op- shall pass laws carrying them into
the effect, and the provisions of sections
three and four of said article shall
nIe.
be go into effect on January 1st, 1913,
vy provided laws carrying them into ef
'by feet shall be passed on or before
Sre
all March 1, 1913; provided further, that
laws carrying them into effect may
nt be enacted at any later date.
:he 2. On and after January 1st, 1914,
ts the office of the State Board of Ap
it- praisers and the office of State Board
d) of Equalization shall be abolished,
,x- but the present incumbents shall
Irn hold their offices at the present rate
ol of compensation until their terms
d 'shall expire and they shall aid the
,a- Tax Commission in putting the sys
ist tem provided for in this amendment
of into operation, and in that connec
nd tion they shall perform such duties
Int as the Tax Commission and the Gen
or eral Assembly may prescribe.
nt 3. The license tax authorized by
ty the present Constitution to be levied
ti- on the severance of natural re
ým sources from the soil, shall be super
ar seded by this gmendment as to the
ch severance of minerals, oil and gas,
id- and shall be levied only on the sev
as erance of forest products.
nt 4. When this amendment goes into
ed effect on January 1, 1914, the spec
le- ial state taxes levied for goo:l roads
)r- and for Confederate Veterans as now
id established or as may be establish
ed ed, by the amendment to be sub
01 mitted to the people at the same
ry time this amendment is submitted,
s. shall cease, and the General Assem
of bly shall make provision out of the
X
1 General Fund for the benefit of
s, each of these special funds as here
1f inafter provided.
5e . All State taxes and licenses un
collected on January 1, 1914, for 1913
11 and previous years, shall be follect
Ls ed and accounted for, under existing
Slaws, by the sheriffs in the parishes,
Sand the State Tax Collector in New
SOrleans, but all such collections must
'r be completed by June 30, 1916, up to
wt 'hich date the State Tax Collector
of New Orleans shall r'emain in of.
flce. Hie shall also collect all State
f licenses levied in the Parish of Or
t, leans until said date and the Gener
S 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
a es then remaining unpaid, shall be
collected by the State Treasurer. The
1i General Assembly' shall by appropri
ate legislation provide compensation
on an equitable basis to the tax col
Slectors 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
a taxes 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
2 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
Sthe probable amount needed for such
> purpose, and make appropriation to
1 cover the same; and at the biennial
Isessions of 1916 and 1918 it shall
- make a further appropriation to cov
Ser any deficiency.
6. The amendments to the Con
stitution submitted to the people at
Sthe same time that this amendment
is submitted, proposing to exempt
Sfrom taxation the objects therein
specially set forth, if adopted, shall
Inot be affected by the provisions of
this amendment; nor shall this
amendment be construed as affect
ing any property now exempt from
taxation under the Constitution of
198S 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
guaranteed by such amendment.
Prior to January 1, 1914, the Gener
a! Assembly shall pass proper sta
Stutes to carry this amendment into
operation; and the Governor shall
call an extra session of that body
Icr that purpose as s;,on as convyn
ient after this amendment is adopt
ed.
Section 2. Be it further rosolvei,
etc., That there shall be printed onil
I the ballots to be used at said el,,
tion the words
"For the amendment to the ('o
stitution reorganizing and remode!
ing the State's system of assessment
and taxation";
And the words-
"Against the amendment to the
Constitution reorganizing and remo'l
eling the State's system of assess
ment and taxation."
And each voter shall indicate on
his ballot, as provided by the gRner
al election laws of the State, wheth
er he votes for or against said
amendment.
L. E. THOMAS,
Speaker of the House of Ropr.esn
tatives.
TIIOMAS ('. ILARRET,
Lieutenant CGovernor a:,l lP'r.sidle:;t
of the Snate.
An -lpr ,-od2f' ll''. i C"jt J1. 1"' . ,
A true copy:
ALVIN E. HEIERT,
Sf'cr'tTr~'1- c~f Sltarc

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