USA > Louisiana > A history of Louisiana, revised edition > Part 27
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Art. 232. The State tax on property for all purposes whatever, including expenses of government, schools, levees and interest, shall not exceed, in any one year, six mills on the dollar of its assessed valuation, and, except as otherwise provided in this Constitution, no parish, mumcipal or public board tax for all purposes whatsoever, shall exceed in any one year ten mills on the dollar of valuation; provided, that for giving additional support to public schools, and for the purpose of erecting and constructing public buildings, public school houses, bridges, wharves, levees, sewerage work and other works of permanent public improvement, the title to which shall be in the public, any parish, municipal corporation, ward or school district may levy a special tax in excess of said limitation, whenever the rate of such increase and the number of years it is to be levied and the purpose or purposes for which the tax is intended, shall have been submitted to a vote of the property taxpayers of such parish, municipality, ward or school district entitled to vote under the election laws of the State, and a majority of the same in num- bers, and in value voting at such election shall have voted there- for.
Art. 233. There shall be no forfeiture of property for the non-pay- inent of taxes, State, levee district, parochial or municipal, but at the expiration of the year in which said taxes are due the collector shall, without suit, and after giving notice to the delinquent in the manner to be provided by law, advertise for sale in the official jour- nal of the parish, city or municipality, provided there be an official journal in such parish, city or municipality, the property on which the taxes are due in the manner provided for judicial sales, and on the day of sale he shall sell such portion of the property as the debtor shall point out; and in case the debtor shall not point out sufficient property, the collector shall, at once and without further delay, sell the least quantity of property which any bidder will buy for the amount of taxes, interest and costs. The sale shall be with - out appraisement, and the property sold shall be redeemable at any time for the space of one year, by paying the price given, including costs, and twenty per cent. thereon. No judgment annulling a tax sale shall have effect until the price and all taxes and costs paid, with ten per cent. per annum interest on the amount of the price and taxes paid from date of respective payments, be previously paid to the purchaser; provided, this shall not apply to sales annulled on account of taxes having been paid prior to the date of sale, or dnal assessments. All deeds of sale made, or that may be made, by the
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collectors of taxes, shall be received by courts in evidence as prima facie valid sales.
No sale of property for taxes shall be set aside for any cause, ex- cept on proof of dual assessment, or of payment of the taxes for which the property was sold prior to the date of the sale, unless the proceeding to annul is instituted within six months from service of notice of sale, which notice shall not be served until the time of re- demption has expired, or within three years from the adoption of this Constitution, as to sales already made, and within three years from the date of recordation of the tax deed, as to sales made here- after, if no notice is given. The manner of notice and form of pro- ceedings to quiet tax titles shall be provided by law. Taxes on movables shall be collected by seizure and sale by the tax collector of the movable property of the delinquent, whether it be the property assessed or not, sufficient to pay the tax. Sale of such property shall be made at publie auction, without appraisement, after ten days' advertisement. made within ten days from date of seizure, and shall be absolute and withont redemption.
If the tax collector can find no corporeal movables of the delinquent to seize, he may levy on incorporeal rights, by notifying the debtor thereof, or he may proceed by summary rule in the courts to com - pel the delinquent to deliver up for sale property in his possession or under his control.
Art. 234. The tax shall be designated by the year in which it is collectable, aud the tax on movable property shall be collected in the year in which the assessment is made.
Art. 235. The Legislature shall have power to levy, solely for the support of the public schools, a tax upon all inheritancees, legacies and donations; provided, no direct inheritance, or donation to an ascendant or descendant, below ten thousand dollars in amount or value shall be so taxed; provided further, that no such tax shall exceed three per cent. for direct inheritances and donations to as- eendants or descendants, and ten per cent. for collateral inheri - tances, and donations to collaterals or strangers; provided, bequests to educational, religious, or charitable institutions shall be exempt from this tax.
Art. 236. The tax provided for in the preceding article shall not be enforced when the property donated or inherited shall have borne its just proportion of taxes prior to the time of such donation or inheritance.
Art. 237. The Legislature shall pass no law postponing the pay , ment of taxes, except in case of overflow, general conflagration, general destruction of crops, or other public calamity.
Art. 23S. A levee system shall be maintained in the State, and a tax not to exceed one mill may be levied annually on all property subject to taxation, and shall be applied exclusively to the main- tenance and repairs of levees.
Art 239. The General Assembly may divide the State into Levee Districts, and provide for the appointment or election of Levee Com- missioners in said districts, who shall, in the method and manner to be provided by law, have supervision of the erection, repair and
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maintenance of the levees in said districts; to that effect the Levee Commissioners may levy a tax not to exceed ten mills on the tax- able property situated within the alluvial portions of said districts subject to overflow : provided, that in case of necessity to raise ad -- ditional funds for the purpose of constructing, preserving or re- pairing any levees protecting the lands of a district, the rate of tax- ation herein limited, may be increased, when the rate of such in- ercase and the necessity and purpose for which it is intended shall have been submitted to a vote of the property taxpayers of such district, paying taxes for themselves, or in any representative eapa- vity, whether resident or non-resident, on property situated within the alluvial portion of said district subject to overflow, and a ma- jority of those in number and value, voting at such election, shall have voted therefor. The Board of Commissioners of the several levee districts, when authorized so to do by the State Board of Engineers, shall have full power and authority to contract with and permit any steam railroad corporation to construct, maintain, freely use and operate on the public levees a railroad track or tracks; the supervision, control and general police power over such levees, however, to remain in and with the several levee boards. Pro- vided, that nothing herein contained shall be construed as divest- ing either the General Assembly or the municipal government of any incorporated town or city in this State of the jurisdiction, con- trol, or police power now vested in them, or either of them; and provided further, that no right or privilege shall be granted to any one or more railroad companies which shall preclude like grants to other companies willing to contribute pro rata to the common ex- pense incurred or to be incurred.
The several levee districts of the State, for the purpose of refund- ing the bonds heretofore issued by them under authority granted by the Legislature, and in order that they may negotiate to better ad- vantage that portion of their authorized issue of bonds not yet dis- posed of, may issue bonds in lieu of said bonds outstanding or not yet disposed of. The Legislature shall pass an aet to carry this pro- vision into effect, but bonds issued under this provision shall not bear a rate of interest greater than five per cent, or be disposed of at less than par, and it shall not be obligatory on the holders of the said outstanding bonds to give up the same in exchange before the maturity thereof.
All the provisions of this article are held to apply to the levee dis- triet of which the city of New Orleans forms, or may hereafter form, a part; provided, that nothing herein shall be construed as affecting any existing legislation upon the subject of the taxing power of the commissioners of said district, or as affecting the power of the Legis- lature, under the Constitution of 1879, and the amendments thereto, with respect to such power.
Art. 240. The provisions of the above two articles shall cease to have effeet whenever the Federal government shall assume perman- ent control and provide the ways and means for the maintenance of levees in this State. The Federal government is authorized to make such geological, topographical, hydrographical and hydrometrical
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surveys and investigations within the State as may be necessary to carry into effect the act of Congress to provide for the appointment of a Mississippi River Commission for the improvement of said river, from the head of the Passes near its mouth to the headwaters, and to construct and protect such public works and improvements as may be ordered by Congress under the provisions of said act.
Art. 241. The General Assembly shall have power, with the con- currence of an adjacent State or States, to create levee districts com- posed of territory partly in this State and partly in an adjacent State or States, and the Levee Commissioners for such district or distriets shall possess all the powers provided by Art. 239 of the Constitution.
Art. 242. Corporations, companies or associations organized or domiciled out of the State, but doing business therein, may be licensed and taxed by a mode different from that provided for home corporations or companies; provided, said different mode of license shall be uniform, upon a graduated system, and said different mode of taxation shall be equal and uniform as to all such corporations, companies or associations that transact the same kind of business.
Art. 243. All the articles and provisions of this Constitution reg- ulating and relating to the collection of State taxes and tax sales shall also apply to and regulate the collection of parish, district, munici -. pal, board and ward taxes.
Homestead Exemptions.
Art. 244. There shall be exempt from seizure and sale by any pro- cess whatever, except as herein provided, and without registration, the homestead, bona fide, owned by the debtor and occupied by him, consisting of lands, not exceeding one hundred and sixty aeres. buildings and appurtenances, whether rural or urban, of every head of a family, or person having a mother or father, or a person or per- sons dependent on him or her for support, also two work horses, one wagon or cart, one yoke of oxen, two cows and calves, twenty-tive head of hogs, or one thousand pounds of bacon or its equivalent in pork, whether these exempted objects be attached to a homestead of not, and on a farm the necessary quantity of corn and fodder for the current year, and the necessary farming implements to the value or two thousand dollars.
Provided, that in case the homestead exceeds two thousand dollars in value, the beneficiary shall be entitled to that amount in case a sale of the homestead under any legal process realizes more than that sun.
No husband shall have the benefit of a homestead, whose wife owns, and is in the actual enjoyment of property or means to the amount of two thousand dollars.
The benefit of this exemption may be claimed by the surviving spouse, or minor child or children, of a deceased beneficiary.
Art. 245. Rights to homesteads or exemptions, under laws or con- tracts, or obligations existing at the time of the adoption of this Constitution, shall not be impaired, repealed or affected by any pro . vision of this Constitution, or any laws passed in pursuance thereof.
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This exemption shall not apply to the following debts, to-wit:
1st. For the purchase price of property or any part thereof.
2d. For labor, money and material furnished for building, repair- ing or improving homesteads.
3d. For liabilities incurred by any public officer, or fiduciary, or any attorney at law, for money collected or received on deposit.
4th. For taxes or assessments.
5th. For rent which bears a privilege upon said property. No court or ministerial officer of this State shall ever have jurisdiction or authority to enforce any judgment, execution or decree against the property exempted as a homestead, except the debts above mentioned in numbers one, two, three, four and five of this article; provided, the property herein declared exempt shall not exceed in value two thousand dollars.
Art. 246. The right to sell any property that is exempt as home- stead shall be preserved; but no sale shall destroy or impair any rights of creditors therein. Any person entitled to a homestead mnay waive the same, by signing with his wife, if she be not separated a mensa et thoro, and having recorded in the office of the Recorder of Mortgages of his parish, a written waiver of the same, in whole or in part. Such waiver may be either general or special, and shall have effect from the time of recording.
Art. 247. The articles of this Constitution relating to homesteads and exemption shall take effect on January 1, 1899. In the parish of Orleans, the homestead to be valid shall be recorded as is now, or may be, provided by law.
Public Education.
Art. 248. There shall be free public schools for the white and col- ored races, separately established by the General Assembly, through- out the State, for the education of all the children of the State be- tween the ages of six and eighteen years: provided, that where kindergarten schools exist, children between the ages of four and six may be admitted into said schools. All funds raised by the State for the support of public schools, except the poll tax, shall be distribu- ted to each parish in proportion to the number of children therein be- tween the ages of six and eighteen years. The General Assembly, at its next session, shall provide for the enumeration of educable chil- dren.
Art. 249. There shall be elected by the qualified electors of the State a Superintendent of Public Education, who shall bold his office for a term of four years, and until his successor is qualified. His duties shall be prescribed by law, and he shall receive an an- nual salary of two thousand dollars. The aggregate annual ex- penses of his office, including his salary, shall not exceed the sum of four thousand dollars.
Art. 250. The General Assembly shall provide for the creation of a State Board, and Parish Boards of Education. The Parish Boards shall elect a Parish Superintendent of Education for their respective parishes, whose qualifications shall be fixed by the Legislature, and
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who shall be ex-officio secretary of the Parish Board. The salary of the Parish Superintendent shall be provided for by the General Assembly, to be paid out of the public school funds accruing to the respective parishes.
Art. 251. The general exercises in the public schools shall be con- dueted in the English language; provided, that the French lan- guage may be taught in those parishes or localities where the French language predominates, if no additional expense is incurred thereby.
Art. 252. The funds derived from the collection of the poll tax shall be applied exclusively to the maintenance of the public schools as organized under this Constitution, and shall be applied exclusively to the support of the public schools in the parish in which the same shall be collected, and shall be accounted for and paid by the collect - ing officer directly to the treasurer of the local school board.
Art. 253. No funds raised for the support of the public schools of the State shall be appropriated to or used for the support of any private or sectarian school.
Art. 254. The school funds of the State shall consist of: Ist. Not less than one and one-quarter mills of the six mills tax levied and collected by the State. 2d. The proceeds of taxation for school pur- poses as provided by this Constitution. 3d. The interest on the pro- ceeds of all public lands heretofore granted or to be granted by the United States for the support of the public schools, and the revenue derived from such lands as may still remain unsold. 4th. Of lands and other property heretofore or hereafter bequeathed, granted or donated to the State for school purposes. 5th. All funds and prop- erty, other than unimproved lands, bequeathed or granted to the State, not designated for any other purpose. 6th. The proceeds of vacant estates falling under the law to the State of Louisiana. 7th. The Legislature may appropriate to the same fund the proceeds of publie lands not designated or set apart for any other purpose, and shall provide that every parish may levy a tax for the public schools therein, which shall not exceed the entire State tax, provided, that with such a tax the whole amount of parish taxes shall not exceed the limits of parish taxation fixed by this Constitution. The city of New Orleans shall make such appropriation for the support, main- tenance and repair of the public schools of said city as it may deem proper, but not less than eight-tenths of one mill for any one year; and said schools shall also continue to receive from the Board of Liquidation of the City Debt, the amounts to which they are now entitled under the constitutional amendment, adopted in the year 1892.
Art. 255. The Louisiana State University and Agricultural and Mechanical College, founded upon the land grants of the United States to endow a seminary of learning and a college for the benefit of agriculture and the mechanic arts, now established and located in the city of Baton Rouge, is hereby recognized; and all revenues derived and to be derived from the seminary fund, the Agricultural and Mechanical College fund, and other funds or lands donated or to be donated by the United States to the State of Louisiana for the use of a
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seminary of learning or of a collegefor the benefit of agriculture or the mechanic arts, shall be appropriated exclusively to the maintenance and support of said Louisiana State University and Agricultural and Mechanical College; and the General Assembly shall make such additional appropriations as may be necessary for its maintenance, support and improvement, and for the establishment, in connection with said institution, of such additional scientifie or literary depart- ments as the public necessities and the well being of the people of Louisiana may require; provided, that the appropriation shall not exceed fifteen thousand dollars per annum for its maintenance and support.
The Tulane University of Louisiana, located in New Orleans, is hereby recognized as created and to be developed in accordance with the provisions of legislative aet No. 43, approved July 5, 1884, and by approval of the electors, made part of the Constitution of the State.
Art. 256. The Louisiana State Normal School, established and located at Natchitoches; the Industrial Institute and College of Louisiana, whose name is hereby changed to the Louisiana Indus- trial Institute, established and located at Ruston; and the Southern University, now established in the city of New Orleans, for the education of persons of color, are hereby recognized; and the Gen- eral Assembly is directed to make such appropriations from time to time as may be necessary for the maintenance, support and improve- ment of these institutions; provided, that the appropriation for the maintenance and support of the Louisiana Industrial Institute shall not exceed fifteen thousand dollars per annum, and that for the Southern University shall not exceed ten thousand.
Art. 257. The debt due by the State to the free school fund is hereby declared to be the sum of one million one hundred and thirty thousand eight hundred and sixty-seven dollars and fifty-one cents in principal, and shall be kept on the books of the Auditor and Treasurer to the credit of the several townships entitled to the same ; the said principal being the proceeds of the sales of lands heretofore granted by the United States for the use and support of free public schools, which amount shall be held by the State as a loan, and shall be and remain a perpetual fund, on which the State shall pay an annual interest of four per cent., and that said interest shall be paid to the several townships in the State entitled to the same, in accord- ance with the Act of Congress, No. 6S, approved February 15. 1843.
Art. 258. The debt due by the State to the seminary fund is hereby declared to be one hundred and thirty-six thousand dollars, being the proceeds of the sale of lands heretofore granted by the United States to this State for the use of a seminary of learning, and said famount shall be kept to the credit of said fund on the books o the Auditor and Treasurer of the State as a perpetual loan, and the State shall pay an annual interest of four per cent. on said amount.
Art. 259. The debt dne by the State to the Agricultural and Me- chanical College fund is hereby declared to be the sum of one hun- dred and eighty-two thousand three hundred and thirteen dollars and three cents, being the proceeds of the sale of lands and land
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scrip heretofore granted by the United States to this State for the use of a college for the benefit of agricultural and mechanical arts; and said amount shall be kept to the credit of said fund on the books of the Auditor and Treasurer of the State as a perpetual loan, and the State shall pay an annual interest of five per cent. on said amount.
Art. 260. The interest due on the free school fund, the seminary fund and the Agricultural and Mechanical College fund, shall be paid out of any tax that may be levied and collected for the pay- ment of the interest on the State debt.
Art. 261. All pupils in the primary grades in the public schools throughout the parish of Orleans, unable to provide themselves with the requisite books, an affidavit to that effect having been made . by one of the parents of such pupils, or if such parents be dead, then by the tutor or other person in charge of such pupils, shall be furnished with the necessary books free of expense, to be paid for out of the school fund of said parish; and the School Board of the parish of Orleans is hereby directed to appropriate annually not less than two thousand dollars for the purpose named, provided such amount be needed.
Corporations and Corporate Rights.
Art. 262. The General Assembly shall not remit the forfeiture of the charter of any corporation now existing, nor renew, alter or amend the same, nor pass any general or special law for the benefit of such corporation, except upon the condition that such corpora- tion shall thereafter hold its charter subject to the provisions of this Constitution.
Art. 263. The exercise of the police power of the State shall never be abridged nor so construed as to permit corporations to conduct their business in such manner as to infringe the equal rights of indi- viduals or the general well-being of the State.
Art. 264. No domestic or foreign corporations shall do any busi- ness in this State without having one or more known places of business, and an authorized agent or agents in the State upon whom process may be served.
Art. 265. No corporation shall engage in any business other than that expressly authorized in its charter or incidental thereto. nor shall it take or hold any real estate for a longer period than ten years, except such as may be necessary and proper for its legitimate business or purposes.
Art. 266. No corporation shall issue stock or bonds, except for labor done or money or property actually received, and all fictitious issues of stock shall be void, and any corporation issuing such ficti- tious stock shall forfeit its charter.
Art. 267. The stock shall neither be increased nor decreased. except in pursuance of general laws, nor without consent of per- sons bolding the larger amount in value of the stock, first obtained at a meeting of stockholders to be held after thirty days' notice given in pursuance of law.
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Art. 26S. The term corporation, as used in this Constitution, shall be construed to inelnde all joint stock companies or associations having any power or privileges not possessed by individuals or part- . nerships.
Art. 269. It shall be a crime, the punishment of which shall be prescribed by law, for any president, director, manager, cashier, or other officer or owner of any private or public bank or banking institution or other corporation accepting deposits or loans to assent to the reception of deposits, or the creation of debts by sneh bank- ing institutions, after he shall have had knowledge of the fact that it is insolvent or in failing circumstances; any such officer, agent or manager shall be individually responsible for such deposits so received and all such debts so created with his assent.
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