OCR Interpretation

The Colfax chronicle. (Colfax, Grant Parish, La.) 1877-1981, October 05, 1912, Image 8

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Persistent link: http://chroniclingamerica.loc.gov/lccn/sn88064176/1912-10-05/ed-1/seq-8/

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*ducational, religlous or charitable Instl
tutions, or to trustees for educational, re
ligious or charitable purposes. shall be
exempt from this tax, unless such dona
tion, or legacy, shall be more than half
ot the disposable portion of the testa
tor's or donor's estate, in which case
the tax shall be imposed upon the entire
legacy or donation and the legatees or
donees shall he considered to be -'tthin
the tuird class.
8. Such other special taxes as the
General Assembly by a vote of two-thirds
of all the members elected to each house
may from time to time prescribe,
Article IV.
1. The General Assembh!; shall have
power to levy license taxes only on per
sons. partnerships, associations and cor
porations engaged in business or oc upa
tions that fall strictly under the domain
of the police power. and for that purpose
to classify all such businesses and occou
pations. and to graduate the tax within
each class.
2. Local subdivisions of the State gov
ernment shall have the potwer to levy
licenses on businesses and occupations
falling strictly within the doma:n of the
police power as provided in thl- forego
Ing section for the State, save that such
local licenses as may be levied on traffic
In malt, vinous and alcoholic liquolrs shall
not he less than those levied by the State
nor less than those now or her-"tfter to
be prescribed iby the General Assembly as
nit:lrtmm local licenses.
3. Such local subdivislons as each may
determine for itself shall also have the
right to levy license taxes. crassified and
graduated with due resleit to equality
and Uniformity within each class, on all
businesses and occupations not covered
by Section 2 of this Article, save and ex
cept licenses on corporations, persons.
AIrms and associlations whose property or
business is among the sources of revenue
teerved to the State. and save and ex
cept licenses on Individuals engaged in
trades, occupations and callings involving
the personal labor or skill of the person
to be taxed, and not falling within the
domain of the police power: and save and
except corporations, associations, part
nershlns or individuals engaged in manu
facturing or industrial pursuits whose
mapital stock, or capital in business, is
less than five thousand dollars. and not
falling within the domain of the police
Roower; and save and except persons,
rms and corporations engaged in agri
eultural or horticultural pursuits. In no
event shall any such .local license ex
ceed one-tenth of one per cent of the
gross receipts of the licensee. provided
that no license shall be less than $5.00.
nor shall the licenses provided for In
this section be levied unless the general
property tax of each taxing locality-. when
exercised to sixty per cent of its limit,
shall not be sufficient to pay the expenses
of its government. Whenever a munlcl
pal license equals the license levied by
the parith. only the municipal license
shallt be due and collectible.
Article V.
1. All assessments of property for
State purposes shall be made by a State
Tax Commission, composed of three
members to be elected, not later than
July Ist. 1913, by a Board composed of
the Governor, the State Auditor and the
State Treasurer, from among the quali-I
fled electors of the respective Rlalroad
Commission Districts, as constituted at
this date. and they shall not be subject j
to removal ea;cept for the causes and in
the manner provided for the removal of
district judges.
2. The terms of the first commissiorners
shall be for two, four and six years.
The period each is to serve shall be de
termined by lot. At the expiration of
such terms, election shall be for the pe
riod of six years; and commissioners shall
be elected and vacancies filled for any,
unexpired term by the qualified electors
of the respective Railroad Commission
Districts at the regular congrerssional
elections held in this State the first Tues
day after the first Monday in November
every two years; and at the said congres
sional election held Just prior to the ex
pDration of their respective terms.
3. The Commission shall maintain an
office and have its domicile at Baton
Rouge, and the members shall reside in
Baton Rouge and devote their time ex
clustrely to the discharge of their du
4. They shall each recetve a salary of
1e Thousand Dollars per annum, be
ginning January 1, 1914, and their trav
eling expenses, not exceeding a maximum
amount to be fixed from time to time by t
the General Assembly. an itenmized ac
count of which shall be rendered in an
annual report.
5. The chairman of the first Commls- r
Rion shall be named by the appointing
Board and nerve until the expiration of
his term of office, and thereafter the
Commission shall select its own chair- f
6. The Commission and the Individual t
members thereof shall perform such du- t
ties in respect to assessment and taxa
tion as are herein prescribed, and such f
other and further duties as the General
Assembly may from time to time pre- r
7. The General Assembly shall pro
vide said Commission with an adequate
elerical force.
8. The Commission shall have Power to
adopt snd enforce such reasonable rules, r
tegulatlons and modes of procedure. not t
inconsistent with law, as it may deem P
proper for the discharge of its duties, and 1
to hear and determine complaints that f
mtay be made against assessments, and "
other of its acts required or authorized
by law.
9. The Commission shall hate power P
to summon and compel the attendance e
of witnesses, to swear witnesses, and to °
compel the production of books and pa- c
pers, to take testimony under commis
glon. and to nunih f-r contemot, as fully a
as is provided by law for the district
cnurts. The General Assemblv may pro
-ide other penalties for violating the or
dc' of the Commission.
10f. If any person. firm. assaclstn or c
corporatilon shall be dilsatlsfied witn the
esses'-ent made or action taken by the ,1
('ommissitn. ruch party may file a petl- "
ton setting forthl'the cause nof ohec
flnn to such assessment or action of the
Conmmison or to either or both In a
cnurt of competent jrisdlictlon. at the
Asmielte of the Cnmmisson. s'trinst said "
Commission as defendant. ~.lthler party n
mav apel to the Supreme Court of the r
State withont regard to the amount In
vtnved: such appetls to be returnable '
within ten days after the date that the
decistaion of the lower enurt becomes final. d
Al) such ceases, both in the trial and no
elt·atc coirt. shall be tried smmmarily.
pnd by preference over all other neas.
uch cases may be tried in the court of
the firest instance either in chambers or
at term time.
11. Nn bond shall bi reluired of said
CommissIon in any ese in any court.
or shatll advarnce cts,. or security for a
csts. hbe reotired of it.
12. It shall he the dutv of tlhe Attorney
"kneral. and the variolnus dls*rict attor- *
ters, on proner rentoest or direction hby
the Commission of the 'veornor. to aid
the mid Commilssion in sll legt matters.
and to proersentte and defend all cas-s in I
P'e·rdance with such requests and "lrec- g
tinns. A failure on the part of such law
rf ees when so reluested or directed to '
er"form the duties here imnosed upon 1
em shall constltute mlsfeasance In *
Article VI. ,
1. After Jantary lIst. 1914. all assess
restl fonr all State ptlrposes. except as
hereinafter provided. shall he comnlcted
on or before April 1st In each e.sr. and t:
the taxes shall hecome dule and payable I
on the first Monday in June of e'th yesr. ,
and shall become dellnquent nt the first "
tono-ty in September In each year. Each i
parlish and rounctnalitt- sh.ll hlve tie
rirht to fix the date for tie ,'onmiletin t1
of l's local assessments. and the paoment c
of its loel ts.xs and lioenres. eneral"
end rYecld,. until otherwsis" pr.crllbed byh
the CeteFqnl Assembly. 7'rPil other- is I'
provded, elltire laws. nn t',-h subjects -
shall he onerative. r.vee (Ift let taxi'-n
and forced contrlthttlons. Cxc' lve of i9
proil- taxes, shna ti as-as-1l anod .e
,nn te'lnquent coinhilentally with Far-ar
Ish t roe. t,
PuPtllie sevie c-rsmri-tolns shall he 7'
e~a~sle-e on their phv'.-I1, n-p e-t"- a", e
on tbeir franoheb~eo c"nm!'t. h:t thn C'
O,,e-el Asnmh'v sh.'l httve Dower to 'i- -*
er* the T'hx Pom.-'tms-i-tl ti rasess the1
,-sora'-1.' ,€ ssch e'orr'-s'I^-,- -t a v's-'1 tC
tIn if'-ludding botlh hr)eea'..nt Prperti- and:r
e|lrt,. or by dlviden* O"n o t"lo- a.n, I n-."
te,-t tmid on lor/r* debt, or by any 'l
o-e~r *vslathle melho. 11
. Incoavnrated hart's shall be assessed *
v asemsingw the stockholder in the'honl tl
-ae ot the stoc. I. e-. apitaI stoc, 0
I" surplus and undivided profits less the as
sessed value of real estate locally as
e sessed and taxed, and less such further
- deductions of not less than five per cent
f on their loans and discounts to cover bad
debts and unearned interest as the Gen
e eral Assembly may prescribe, which de
e t:tlti:n shall be made only from their
r surplus and undivided profits; ;il taxes
n to be pail Iby the banks and charged to
the stockholders.
e 4. India i,"dal bankers, banking firms
s and uninorporated banking associations,
e domiciled in this State. shall be assessed
on the amount of capittl, surplus and
undivided profits actually employed in
e their business, less the assessed value of
- real estate locally assessed and taxed.
- actually and exclusively used and em
- ployed in their business, and less such
a -urther deductions not less than five per
e cent on their loans and discounts to
- cover had debts and unearned interest as!
Sthe General Assembly may prescribe,
which deduction shall be made only from
- their surplus and undivided profits.
5. Foreign banks and Individual bank
s ers. banking firms and unincorporated
e banking assaclations, domniclled ol:t of the
- State but doing business in this State.
1 shall be assessed on such proportion of
; their capital, surplus and undivided
Irofits as is actually employed in this
e State. less the assessed value of real es
1 tate locally assessed and taxed, actually
a and exclusively used and employed In
their business in this State. and less
such further deductions, not less than
five per cent on their loans and dis
counts. to cover had debts and unearn
ed interest as the General Assembly
1 may prescribe. which deductions shall
I bhe male only from their surplus and un
divided profits.
6. Insurance, bonding and surety com
panies. ant persons, firms and associa
tions engaged in the insurance, bonding
and surety business, excluding however,
fraternal insurance companies and asso
Scations, shall be taxed on a percentage
of their gross premiums received upon
their business done in this State. less
return premiums and reinsurance in com
panies or associations authorized to do
business in this State. The percentage
aforesaid shall not exceed three per cent
for all branches of insurance, bonding
and surety business, except life and
industrial Insurance and shall not ex
ceed two per cent for life and industrial
Insurance. The special taxes to support
the office of fire marshal and fire pre
vention bureaus shall not be deducted
from the premiums hereby authorized to
be taxed. When by the laws of any other
State or country any taxes, fines, pen
alties. licenses, fees, deposits of money
or of securities, or other obligations or
orohihitions are imposed on insurance,
bonding or surety companies of this State
doing business in such other State or
cou-.ntry. or unon their agents therein in
excess of such taxes, penalties, fees, It
censes, deposits of money, or of securl
ties. or other obligations or prohibitions
Imposed unon such insurance. bonding
or surety companies of such other State
or country. so long as such laws continue
in force the same obligations and prnhi
hitions of whatsoever kind may be Im
oosed by the General Assembly of this
State unon Insurance. bonding or surety
comnanles of such other State or country
doing busin.es In this St'ate
7. Irrigation canals shall he taxed on
a percentage not to exceed two per cent
of their gross recelnts, only such real es
tate and the buildings and structures
I hereon. rights of way, machinery, tools!
and implements as are necessary to the
oerantion of any cranal shall he included
in and covered by this tax on gross re- r
cel.ts. All other real estate and personal
oronerty of the owner of any canal shall
be locally assessed and taxed.
S. All suear refineries, rice mills, cot
tin seed oil mills. cotton s,~ed oil re
fineries and refineries of pretrolettm rlnd
its nroducts shall be assessed on the fair.
market valuation.
9. T'ntil otherwise provided by the!
General Assembly hy'a vote of two-thirds ,
of the members elected to each house. all t
operating mines of sulphur, salt or other
minorals, all oil or gas wells, all stone
quarries. sand, gravel and shell pits shall '
he taxed upon a percentage of the cross7
value of the product at the mouth of r
the mine. well. quarry or pit. This per- ,
centage shall not exceed five ner cent fort
sulphur: three per cent for salt; two and I p
one-half per cent for oil end eas. and 1
two per cent for rock and other mine-lal
in.ctuive of gravel, sand and shells. This
tax shall not apply to the eroduct of any t
mines, ouarries or pits or oil or as wells. r
where the owner, other than public ser- t
vice corporation.s uses the same for his t
nersonal ourposes and does not sell the r
same or its products or manufacture the ,
sa me Into another protict for sale. t
Where gravel, sand or shells are taken
Ifrom tbe beds (of public waters or fr~n
shores 5'ot subeet to private ownershin.
the General Assembly may levy special
taxes per cubic yard of material taken iu
out and may levy a ,llfe-ent special tax
for each of said objects of taxation. The r
Government of the 'rnited States for any
nurornoes. and contractors engated in the
,nsetruetion of asv nublic work for the e
'tnte or for the TUnited States solely for t
the -trpose of s'ich p.bitic wo.k nre on.
thorized to take free from taxation F
gri-el. shell or sand from the hed.s ift
ntblli waters and the public shores af
the State. Every citt-no of the State I
shall have a similar right to take such
materials for his own nersonal use free
from taxation, unless they are taken for
sale. All real and personal nroerty of h
the owners of such mines,. wells. onlarues s
and pits, except machinery. tools and Im- t
plereents absolutely essential to the op- Z
eration of any mine. nil ne a well. stone v
ouarry. sand. gravel or shell pit. ard ex- a
cent the products themselves while in p
the hands of the .roducer, shall be lo- t
ally assessed and taxed.
10. All real andt personal Propet re
served for local taxatlon shall be as-sassed b
at such Percentage not to exceed 1()10 per t
cent of its fair market value as each oIn- 1
cql governing authority may establisnh.
ndl 9 lower percentage may be estah- I
iltshed for personal tian for real property ,
or for the values of improvements than g
for land values.
11. Tn all assesuments of real property n
--hether for local or for State purposes. t
the value of the land shall he assessed s
aen.ately from the vale of the improve- 11
ments; but railroad. pine line and canal n
rights of way, whether hold in fee or un- I11
-er easement, may he asessed senarately a,
from. or together with, the Improvements it
thereon as the Tax Commission may I
deem most Dractleable.
12. Assessments shall be rrrsond gen- o
-a phirally as far as possible either utnn a
the rntt or upon separate records and the t
(PCeral Asemblv shall ans laws Pro- It
vldinr for the printlng and publication in o
nnoashlet fn.o~ nof the records. showing t!
such uos oeaphl alls- arrusred asss[email protected]
Prn for the sale of such pamphlets at a t
small price.
I. Ever-- tavrnayer shall have the s
riht of te.tln the correctness of his as- t
esament in the courts within such time t
.as the G'ersp-l A--hblv may nrsc.lhre: e
end no property shall be assemssed for a /
*lm in exess of the pereragre of its u
fair mirket =s'nt. as prescribed by the ]
governing authority. I
14. Rtate licenses and sletal State
t*ses shall hae die and .anble st such g
ti'' as the General Assembly may pre- 
Article VIi.
1. Every mutnlcpalltv shall have the "
right to provide, at its discretion, by ~
orinance of its governing authority, the Il
o'lcer or offmcerrs. who shall collect Its ~
taxes. and to fix the conpensation to
be naid such officer. or officers, and the
mrte of tieil election or apnointment: ft
snd eve-'- Parish shall elect by a vote of n
Its qltfifl edlectors the offncr. ormr i- e
cars, to eaIses'u its Property for taxation, t
the comoensastion of such rTsirer or ofil- ts
rets to he fixed ha- the Police Jttrv not a
:ea thlo ten mouths before the election.
end not atltiect to change "utring the n
e'a ced rfflcer's incumbency. This power e
shall not la re-cised in the Parishes. v
nr in thp Pr*h of O-I ans ae to asses h
so*~. untI' the torn, of ofl'e of the pres- T
at *in o,-- 1-nt,- e"-lre. After January 1.
'4t. ad :s-ti! thi exnration of the il
c-aO Pt.'-lst srt' ti- asasessors of New tl
~''a-t no '-I tthe pro et re of coummeeno- a
5-s- . u-e.aralitaso cnill Se 11
c-."ca* h<d the Sl,~rrt of each Purish ex- 11
ra? the Po.-sh of Oresns. at the pres- 1
Pct rate of rcn-enation tlntes such s
S-rerlsatlon shall he chanted by the h
(.,,er.- As-embhly. After January 1,
1'14. Parfsh A*se-ors *htl he cnmpen- .1
the Pariah of Orleans by the Cit of New
Orleuns. Iftsnder the refhrendum auem-* (
ment submitted to the people at the same
- time this amendment is submitted pro
r viding a way to relieve municipalities
t from general parish taxes, subject to an
I obligation to contribute to certain funds,
- is adopted, then each municipality so re
- lieved from such taxation, shall have the
r right by its governing authority, to pro
vide for the appointment or election of
Its own assessor or assessors and to flx
their compensation.
Article VIII.
1. In order to reimburse parishes and
I municipalities now free from parish
taxes for loss of revenue caused by the
withdrawal of the sources of State rev
enue from parish and municipal taxation,
Ithere is hereby granted to each parish and
to each such municipal corporation the
right to levy an additional tax of six mills
on unsegregated property.
2 In order to similarly reimburse mu
nicipalities not now free from parish
taxes each parish shall levy annually for
eight years after January 1, 1914, the
six mill tax aforesaid, or so much thereof
as m:y be necessary. and out of the pro
('ee:ls of this tax -ach parish shall, under
the supervision of the Tax Commission.
compensate each such municipality
within its limits for loss of revenue
caused by such withdrawal. Such com
pensation to be made on the basis pro
vided in the followlag sentence for com
pensation by the State to parishes. If
the proctcls of such tax remaining to
each parish, added to the proceeds of the
levy of the one per cent tax now per
mnltted to he levierl. after making the
compensation afore::ali, shall not be suffi
cient 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 the 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 deficiency as fixed and reported by
the Tax Commission.
3. Any municipality now free, or here
after made free. from parish taxation
which is not reimbursed by the levy of I
the additional six mill tax, the power to
levy which is hereby granted to it. shall
be compensated by the General Assembly
on the basis above provided for compen
sation by the State to the parishes, the
amount of said comnensation to be fixed
by the Tax Commission.
4. Tile obligation to make the compen- I
satlons herein provided for shall be man
datory on the General Assembly. but no I
such comnensations shall be made after i
the year 1921.
5. After the year 1921. no parish shall
levy any part of such six mills within i
the limit of any incorporated municipal- I
Ity and said municipalities shall he en- I
titled to levy and collect such six-mill I
tax fo" their own account.
6. The claims of each parish and mu- I
nicirality for compensation shall he pre- t
sented to the Tax Commission.which shall
examine such claims and reponrt the facts n
and Its conclusions to the General Assem- i
bly on or before the first day of each
rerular session.
7. In relmhurnemnent for the State I
sources cf revenue herein withdrawn
from her ,assessed values. and for the
joint benefit of her alimony and her ex
isting one ner cent debt tax. Jhe city of f
New Orleans. after .Tanarv 1. 1914. ip !
hereby rranted the right to levy annually
and shalt levI annually as lone as said
one per cent debt tax is required by law
to he lovied, an additional tax of six
millI. Out of the proceeds of this tax.
t!here shall be paid by nreference ann- t
.lhy to the oan-,l of Ttluidation of the .1
City nPOt. for the henefit of the one ner
cent debt tax,. a sum enual to that whith
sald tax rrnduc-ed in the year 1912 on the 1
segrenterd soures of State revenue plitt
aIt-l wiv.thin the 'lty' limits antl the hal
ane of the nroceeds of said six mill tax t
shell r to t!e allmonnv fund of the city.
R. The two mill! ad valorem snecinlt
rewearge and. water tar of the City ir t
New Orleans shall continue to he leviedl
as tlng as resCieir byv law on the oullrces
of State revenue subject to an ad valorem r
F9. Tn ese *he referendum amendment
subimitted to the People at the same time
this amendment is sbihrnltted providing at
way to relieve munltipalities f.om FPenert I
ssriaih t-·es suhject to an obligation to ^
Scontrlhlte to certPin funds. is adopted,
then the power to levy six mills of addi- 1
i nal tn-PS is hereby granted to all par- 1
Ishes voting for -ich re'ease to he levied a
on nro"erty outside of the monlcipalitles. ,
nnd the nnowe- to lev- six mills of addi- a
tional t,-es is herehv granted to each 1
municipalitv so releas-d to he levied on
t1e ru-.nert within its cornorate limits.
the oh'it'ttlnn of the Stnte to msgt. co'm
ren~stion remaining the same. Whether
said amendment shall he adopted or not P
th' Tov-er to levy the estra tax of six 0
"mills hereby granted to all m tlrcipalltes a
that are now exenmnt from parish taxes v
shall remain unulsturhad. a
10. And whether said n asmendtment all P
ble ,idonted or not adopted, the police d
juries of the several narishes and the a
povernini authorities of cities (the Par
iah of Orleans -centesl). penA towns not n
.rulieect to rarish taxes, shall levy and t
collect and turn over to the dutv constl- t
tited pchool autthbrltie underr thI siltner
vial-in and control of the State uoard e' II
l'dnration an amr'u~ t enual to at least n
three-tenths of the gross amount of ad
vqlorem ta"es. 'hlich they levy and c't- A
lent. provided that such amount shall
neo-r Ih less in any parish or munil- 11
pality than the greatest amount due fonm o
such , T"'sh er munlll-ality to t'e school c
hoard from the ronatitutional three mill a
school ad valorem tax collected for either
the year 111 or 1412. taking the year I
which yielded tlhe highest amount. Pro- It
vided further. that tlies and towns that a
are not exempt from tihe payment of
parish taxes shall not be required to nay ti
this ad 'alorem tax it it he already Ins- 8
nosed by' the narish nulthorities: provided t
fiurther,. that thin ad valorem tax shall not
be Imnosed to the maximum whenever
the school hoarul certifies that a smal'er 5
levy will meet the needs of the schools.
11. All nmroperty the taxation of which tl
is reserved to the State. except products
of mines. of stone quarries. of sand.,
gravel or shell pits. and of oil or gas
wells, as well as all other property, which i
may not be snecinll' exempted from such
taxation. shall continue to be subject to S
secinal taxes now In force. and shall he
liah!e to such special taxes as may he im
nosed by nlocal. special Ilstricts and po
litical subdivisions In the future in ac
cordance with law: provided that no par
Ish or incorporated munlcniplfty shall
levy a special tax for the papport of any A
purpose hlich it is ohbligated to take rare
of out of its ordlnary alimony, until It
shall have first exhaustedl its ordinary
taxing nower. upon an assesasment of at
least fifty per cent of the market value
of the property subject to its taxing au
12. Levy dijrict taxes and .forced con
trlh.tlons ha continue to be levied
withln each district on the sources of
State revenn, situated In each levee 41a
trict. and all Ireee taxes and contribu
tions shall be collected hb the sheriff of
each arlsh. lnnde- existing law. and In
New Orleas hvby the State tax collectors
until June 3n. 1916. and thereafter by the
collecting officer of the City of New Or
19. The taxes mentioned In the fore
gpning sections 8. 11 and 1t, as to propmerty
rese-vad for State revenue. shall he based
-n th- as-esPment madne hby the State
Tax Co".:'-lslson for Stra P~ru1os,.
er-nallied nnnually hy said Tax Co(~mhsl
siton In each arimsh or Jnrtnelnallt to
the ha sl of assessment therein localy,
Artcle ZE.
1. All revenues received by the State
from all sources shall go Into a fund
caPlled the General Fund. and the Gen
eral Assembly shall apportion said fund
mlong all the pub|le nurposes for which
tnaxantlon Is lvied, settilng aside, however,
each year, the foflownlg:
A. T'or the General Puble School Fund
not less than one-fifth of the gross rev
nllpes of tlhe Rtate from all sources pro
vlded that such naportionment shall viy
he eCaa thian One Mlllioin c-4 Thirty
Thoutlnd l nollars (t1.0.l0.f00.00).
TI. F.r the Geeral R~t--er Flund, not
less thn ' nor Hundred Thousand Dol-i
larna (l~l.ft0.00)..
C. F,r Confederate Pensions. not less
th'n the namount r"'ovided or to be pro
vl"'"d 'iv the C.tnslltlition.
D. For the Gnoodt TLo s w'lad. not laes
thnan On IHunuired Flfty Thousand Dotl
arer (StC0n n110 plu" the "oLrhis nrm
ce'4s of the State's moletv of the aseclal
antomnobhilc, taxicab and auto-driven ve
hide tax.
1. For the Plhlite Dnbt F'und not lessa
than Five Hndured Twenty-five Thhu-
_-nd Dollars ([email protected]) or not lees than
P-r rundred and Fifty Theusad Dolltrs
($36o.0oo.oo. thea Publie Debt emzed-n
e ment submitted to the people at aeo same
- time this amendment is submltted is
s adopted.
r Article X.
1. All State taxes and licenses except
as hereinafter provided shall be collected
e by the State Treasurer. The General As
sembly shall provide such additional cleri
f cal force in the Treasurer's office as may
t be necessary to enable him to perform
the duties herein prescribed.
2. The General Assembly shall have
the power to provide for special Revenue
I Agents, not to exceed three in number,
B to assist the Treasurer in collecting all
licenses, and taxes, and to assist the Tax
Commission in gathering information for
levying assessments, and shall fly the
compensation and duties of such agents.
Article XI.
1. All articles and parts of articles of
the Constitution of 1898 on the subject of
assessment and taxation, and all amend
r ents thereto on said subjects contrary
to or in conflict with the provisions of this
amendment be and the same are hereby
1. No part of this amendment to the
Constitution shall go into effect until
January 1st, 1914, except that the pro
visions of sections one, two, five, six and
seven of Article III, as to special taxes,
shall go into effect as soon as the Gen
eral Assembly shall pass laws carrying
them into effect, and the provisions of
sections three and four of said Article
shall go Into effect on January 1st, 1913,
provided laws carrying them into effect
shall be passed on or before March 1.
1913; provided further, that laws carrying
them into effect may be enacted at any
later date.
2. On and after January 1st, 1914, the
office of the State Board of Appraisers
and the office of State Board of Equall
ration shall be abolished, but the present
incumbents shall hold their offices at the
present rate of compensation until their
present terms shall expire, and they shall
aid the Tax Commission in putting the
system provided for in this amendment
into operation, and in that connection
they shall perform such duties as the Tax
Commission and the General Asdembly
may prescribe.
3. The license tax authorized by the
present Constitution to be levied on the
severance of natural resources from the
soil. shall be superseded by this amend
ment as to the severance of minerals, oil
and gas, and shall be levied only on the
severance of forest products.
4. When this amendment goes into ef
fect on January 1, 1914, the special State
taxes levied for good roads and for Con
federate Veterans as now established or
as may be established by the amendment
to be submitted to the people at the same
time this amendment is submitted, shall
cease and the General Assembly shall
make provision out of the General Fund
for the benefit of each of these special
funds as hereinabove provided.
5. All State taxes and licenses uncol
lected on January 1, 1914. for 1913 and
previous years. shall he collected and ac
counted 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
.TJune .O. 1910M. up to which date the State
Tax Collector of New Orleans shall re
main in office. He shall also collect all
'tate licenses levied in the Parish of
New Orleains until said date and the Gen
eral Assembly shall provide for a reduc
tion of his clerical force to take place on
.Tune :0. 1914. After June 30, 1914,. any
State licenses and taxes then remaining
unpaid, shall be collected by the State
Treasurer. The General Assembly shall
by aporopriate legislation provide com
nensation on an equit ble basis to the
tax collectors and a.r~ sors of the sev
e-il 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, pro
vided that the State shall be under no
obligltlon to re!mburse them in any
creater amount than will guarantee to
them a sum equal to the total of the com
missions of their office for the years 1'11
or 1912. taking the year which shows the
highest amount, and the General Assem
bly shall at its regular session in 1414 and
191R make en 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 cover any deficiency.
6. The amendments to the Constitu
tion submitted to the people at the same
time that this amendment is submitted,
prronsinsr to exempt from taxation the
objects therein specially set forth, if
adopted, shall not be affected by the pro
visions of this amendment; nor shall this
amendment be construed as affecting any
property now exempt from taxation un
der the Constitution of 1898 and its
7. The Public Debt Amendment, sub- I
mitted 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 pub
lic debt fund guaranteed by such amend
Pmrior to January 1, 1914. the General
Assembly shall pass proper statutes to
carry this amendment into operation: and
the Governor shall call an extra session1
of that body for that purpose as soon as
convenient after this amendment is
Section 2. Be it further resolved, etc.,
That there shall be printed on the bal
lots to be used at said election the
"For the amendment to the Constitu
tion reorganizing and remodeling the
State's system of assessment and taxa
And the words-
"Against the amendment to the Con
stltution reorganizing and remodeling the
State's system of assessment and taxa
And eech voter shall indicate on his
ballot, as provided by the general elec
tion laws of the State, whether he votes
for or against said amendment
Speaker of the House of Representative.
Lieutenant Governor and President of the
Approved: Aegust 24th, 1912.
Governor of the State of Louisiana
A true copy:
Secretary of State.
Speaking of the
Divorce Evil
Trying to scceed in busine
withhat advertising islike the
caset tb man who,y tlg t
cuterpenses, dlvorced his wi
and alone attempted to keep
boure and raise his clildrn.
It cost him more money foer
doctor bills and riners! si
penses in a year than he gave
his wif in a lifetime.
When advertising is
divorced, business su
cess bccomes faiure.
This paper is building your
neighbor's buminss. He has
reasons. He tried advertiinag
and it helped him. It is not
en experiment - this paper
rings rsr Go, hard,
csavincing -4598sra.
Disposition Made of By-Products of
Lumbering in Southern State
Wear Well in Georgia.
Sawdust reads are being made in
an experimental way in Leon coun
ty, Florida. Great piles of sawdust
dot the state throughout its pine land
sections, useless monuments io the
sawmill's work. The disposition of
the by-products of lumbering in
Florida--the sawdust and the stumps
-has long been the subject of care
ful study, but until now they have
largely been wastes. It is believed
that a practical process has fnally
been evolved for the making of pa
per pulp from pine stumps and the
utilization of the mountains of saw
dust in road building would prove a
great boon.
In many of the more favored see
tions of Florida clay lies beneath
the sandy loam with more or less of
over-burden. Where this over-bur
den Is light It may be readily
stripped off and a clay pit opened
which affords good material for hard
ening the read surface. In some sec
tions-notably Marion county-great
lime deposits lie close to the surface,
not rock like the usual limestone de
posits, but soft enough to be handlbd
by picks and to be crushed by road
rollers. An application of this soft
lim.estone on a road that has been
surfaced with clay makes altogether
an ideal road, and miles of such high
ways are being built by enterprising
communities and counties. Where
these materials are available, or
where cheaper roads are desired, the
sawdust can doubtless be utilized to
good effect. In Leon county two
ridges of earth are thrown up with
a road machine at the required width
from each other and the space be
tween is filled with a sei-inch bed of
sawdust This is followed with a
smaller machine which plows up and
mixes the earth with the sawdust.
This makes a roadbed on which the
tires of the heaviest loaded vehicles
make no impression. The contractor
has kept an accurate account of ex
penses in connection with this see
tion of sawdust and earth road and
finds the cost aggregates $297 a mile,
showing it to be about the cheapest
road material in use.
Some sawdust roads were built in
south Georgia twenty ears ago and
have worn well and given good sat
isfaction. The Leon county soil is
somewhat clayed, which adapts it
well to the use of sawdust, but this
mill by-product can also be used to
advantage in the sandier soils. It is
a common practice in some of the
sandy sections to build walks with
the sawdust in which the manufao
tured ice is packed for- shipment by
express, and a little of this sawdust
mixed with sand affords a surpris
ingly firm footing. There seems no 4
reason to doubt that the mountains
of sawdust scattered all over the pine
lands of the south may lie advan
tageously used to acquite a firmer
surface on the sandy loam roads.
The Luscious Delaware Grape.
Just where the Delaware originated
is not known. t was first noticed
many years ago in the garden of Paul
H. Provost of Hunterdbn county, New
Jersey. The Delaware flourishes best
In a rich, well-drained soil. It is very
popular in New York and other states
to the south. Of high prodbctivity and
with a delicate, pleasing flavor, the
Delaware holds high rank with many
Listing Corn..
At one time listing corn was apt tm
be a rather sleosenly operations, but
now tools have been thoroughly well
adapted to this methnd Disk eith
atears seem more is favor for they
thoroughly destroy the weeds and
then barrowing helps level the mows
before the next cultivation. Bren the
ama'! came is deeply planted a-- 1
seems to suceed well ha states uhera I
there Is plenty of ratalla. L
Cofey e Sen Roads.
"Road buflding i a science," saIl
0. L Ceeley, representing the gedt
roads department at the federal go
erumeat at the good roads coeve
tton at the I)alha (Tex.) fair. "There
is no more rease. why a man should
work out his reed tax than that hbe
should teach out his school tax. We
lose millions of doilars annually by
lack of intelligent application of road
Keep Grit and Lime.
It is well to keep grit and lime with
in reach of the fowls at all times. It
Is true that in the country fowls can
gather plenty of grit from the fields,.
but it is convenient to have It in the
poultry-house, so that when bad
weather Is on the fowls are not com
pelled to be without it
Good Roads.
Good roads are costly while they
are in process of building. But we
have yet to finad a community which
has the b Itter hisghways that would
by a, meaner of means onsent to
go 'bak to the old wa.
Appeal Made by Thomas Nelson
Page for Betterment
Noted Author Holds Improvement of
Roads Will increase Prosperity
of Country and Distribute
Population Equally.
Mr. Thomas Nelson Page, the au
thor, in a statement which he has
issued as chairman of the American
Association for Highways Improve
ment, points to the association as the
proper vehicle through which all the
people of the country can take pert
in the great movement for the im
provement of the roads, which, he
holds, will Increase the prosperity of
the country and provide a more equal
distribution of population. The oflcem
of the association include some of the
most prominent men of 'the country
"Of all the material affairs of the
country at present," says Mr. Page,
"the improvement of the public roads
seems, to me the most important and
far reaching. Every improvement of
our roads is a dfreet increase in the
value of property andr a direct assist
ance toward the improvement, phys"
ically, morally and mentally, of our
people. It is not too much to say that
in the southern portion of this country
we are 50 years behind at least a
part of the north in this matter of
roads and we are. 200 years behind
Europe, at least that portion of Eu
rope over which I have traveled, e
tending from the northern flords of
Norway dbwn to the southernmost
points of Italy and Spain.
"Both urban and rural communities,
of * course, are Interested vitally it
roads, but the country is far more in
terested than the city, for good' roads
shorten the distance to the market, to
the school. to the railway station and
tke country store, precisely so much
as the road is improved. It is not too
much to say that the agricultural land
of the south would be more than
doubled in value if the roads were
only half as bad as they are.
"Our people need td be educated in
this matter of good roads as much as
on any other subject in the world, and
the most important work perhaps that
the American Association for Highway
Improvement can perform is to estab
lish clearly in the minds of our people
that their personal interests are bound
up with the improvement of their
"It takes a loxg time to establish a
new idea in the minds of a great con
servative population; but this new idea
is taking root among our people and
will in time become established. The
new idbas of farming are being intro
duced, which are already increasing
materially the productivity of the soil
and the knowledge of our farmnning
population as to the value of improved
methods, and it is as certain ps any
other law of nature that in time the
improvement of the public roads will
come. The only question it whether
we shall allow this improvement to be
postponed until oar generation are all
dead and buried or whether we shall
bring the improvement in ouar own
time and get the benefits of it
whethler we shah use our knowledge
and our opportunities to give to the
rising generation throughout the coun
try the benefits which come directly
from a great system of good roads
opening the way to enlightenment and
comfort of all kinds, or whether we.
shall' leave them to suiff from the
want of such a system and possibly
even from the want of knowledge that
such aimprovement is essential."
Hot Weather- Peds.
ritens are essential in hot weeth
-e The hens io a large open par
will help themselves, but the in.
mates of a small yard muat be Ibe
ally provided for by their keeper.
Surplun greens and weeds froim the
garden, oats or wheat sown i. meahb
covered boxes, or sprouted oats; should
be given daily.
Sour milk, where t can be spared
in an ezcelle, hotweather toate.
Supplyt it , addition to cool drinkinU
water sad have all such vessels eo
aising it set in Me shade on the
north side of the eas.e or under slm
-ally made shelters. Renew the we.
ter at lokt twioe eap day.
Wlnter Clothes.
Alalfa hrem northern grows seed In
b-dy, yet it needs whter protetles.
In eae these is nut ;a p· growth let
ito cover it, to catsh anoew and to le
see theeLeet of lssing and thautl ,
SlI be helpful to put en a light e.
uin at straw or meawa True. saem
et this will get ito the hay, but the
all-tmportant thig ins to sawve the
ateM of alfalfa,
Demand tor Selected Eggs.
It should be remembered that it
wil take time to wek up a deman4
for selected eggs, but bwha people
are once convinced that the eggs can
be depended on, they will not only
call for such eggs, but will tell their
friends about them.
Amount of Feed.
The amount to be fed a flock is a
matter of observation. The general
rule to feed what will be eaten up
clean should be, supplimented by care
ful observation upon the effects of
the food supplied in the condition of
the fowls.
Reads in France.
Harre and other French cities are
using a neCr method to allay the dust
nulseance. Roeadways are spiahkled
with commoe wsit an4 them watee

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