Section 1. Be it resolved by the General Assembly of the State of Louis
iana, two-thirds of all the members elected to each House concurring, That
Article 230 of the Constitution of the State of Louisiana be amended so as to
read as follows:
Article 230. The following shall be exempt from taxation, and no other,
viz.: All public property; places of religious worship, or burial, all charitable
institutions, all buildings and property used exclusively for public monuments
or historical collections, college and other school purposes, the real and personal
estate of any public library, and that of any other library association used by
or connected with such library, all books and philosophical apparatus, and all
paintings or statuary of any company or association kept in public hall; provided
the property so exempted be not leased for purposes of private or corporate
profit and income. There shall also be exempt from taxation household property
to the value of five hundred dollars. There shall also be exempt mortgages
given for loans on real estate, which real estate has already borne its due pro
portion of taxation, as well as the mortgage notes in the hands of the mort
gagee or his or their transferees. There shall also be exempt from parochial
and municipal taxation for a period of ten years from the first day of January,
1900, the capital, machinery and other property employed in mining operations,
and in the manufacture of textile fabrics, yarns, rope, cordage, leather, shoes,
harness, saddlery, hats, clothing, flour, machinery, articled of tin, copper and
sheet iron, agricultural implements, and furniture and other articles of wood,
marble or stone; soap, stationery, ink and paper, boat building and fertilizers
and chemicals: provided that not less than five hands are employed in any one
factory; provided that nothing herein contained shall affect the exemptions pro
vided for by existing constitutional provisions.
