Art. 118.-— Taxation shall be equal and uniform throughout the State. All property shall be taxed in proportion to its value, to be ascertained as directed by law. The General Assembly shall have power to exempt from taxation property actually used for church, school or charitable purposes. The General Assembly may levy an income tax upon all persons pursuing any occupation, trade, or calling. And all such persons shall obtain a license, as provided by law. All tax on income shall be pro rata on the amount of income, or business done. And all deeds of sale made, or that may be made by collectors of taxes, shall be received by courts in evidence as prima facie valid sales. The General Assembly shall levy a poll tax on all male inhabitants of this State, over twenty-one years old, for school and charitable purposes, which tax shall never exceed one dollar and fifty cents per annum.
Art. 141. -— One-half of the funds derived from the poll-tax herein provided for shall be appropriated exclusively to the support of the free public schools throughout the State, and the University of New Orleans.
