The Natchitoches enterprise., 1912-10-17

the 0SnoFAl Assembly may levy special
taxes per cubic yard of material taken
eat and may levy a different special tax
for each of said objects of taxation. Inc
Government Of the United States for any
purposes, and contractors engaged-jn the
construction Of any public work for the
State or for the United States solely for
the purpose of such public work are au-
gravel, shell or sand from the beds of
public waters and the public shores OF
the State. Every citizen of the state
shall have a similar right to take such
ma terials for his own personal use free
from taxation, unless they are taken for
sale. All real and personal property of
the owners of such mines, wells, quarrles
and pits. except machinery. tools and i'm
plemen!s absolutely essential TO the OPP
GRAFTON Of any mine, oil or gas well. stone
quarry. sand, gravel or shell nit, and eX-
cept the products themselves while in
the hands of the producer, shall be To-
ally assessed and taxed.
10. All real and personal property re-
served for local taxation shall he assessed
at such percentage not to exceed 100 per
cent Of its fair market value as each To-
cal governing authority may establish
and lower percentage may be estab-
lished FOR personal than for real property
or fer the values of improvements than
for land values
II. In all assessments Of rea! property
whether for local or for State purposes.
the value Of the land shall he assessed
ments; but railroad, pine line and canal
rights of way, whether held in fee or IN
der easement, may he assessed separately
from. or together with. the improvements
thereon as the Tax Commission may
deem most practiCab'
10. Assessments shall he arranged geo.
graphically as far AZ possible either upon
the roll or unon Senarate records and the
General Assembly shall pass laws pro-
vidine for the printing and rub,ica ton in
pamphlet form of the records, showing
such geographically arranged assessments
and for the sale of such pamphlets at a
small price.
IS Every taypayer shall have the
right ~ testing the correctness Of his as
Eessment IN the courts within such time
as the General Assembly may nrAsrribe:
and no property shall be assessed for a
sum in excess of the percentage of its
fair market value. prescribed by the
governing authority.
IA. state licenses ard srecial state
taxes shall be due and PAYABLE at such
time as the General Assembly may pre-
scribe.
Article VII.
| l. Every municipality shall have the
right 10 provide at It's discretion, by
ordinance of it's governing authority. the
officer or officers. who shall collect its
taxes, and to fix the CONDENSATION to
be paid such officer. or officers. and the
mode of their election or appointment;
| and every Parish shall elect by a vote of
| its qualified electors the officer, or Off
| GERS. to assess its property for taxation,
! the compenSat ton of such officer or off,
| GERS to be fixed by the Police Jury not
| less than ten months before the election,
| and not subject to change during the
| elected officers incumhency. This power
| shall not he exercised in the Parishes,
nor in the Parish of Orleon as to asses
sors until the terms of Office of the pres
ent incunlhents eXnire. After January !,
| 1914. and until the expiration of the
| terms Of said officers, all local assess
| ments shall be made by the assessors of
each Parish and the assessors of New
Orleans at the present rate of COmpenSa-
| ton. All local taxes and licenses except
| those levied by Municipalities shall ne
| collected hv the Sheriff of each Parish eX-
cent the Parish of Orleans. at the pres
ent rate of conversation unless such
compensation shall be changed by the
General Assembly. After January l,
| 1914 Parish Assessors shall be cempen-
Eated by the Parishes and the Assessors OF
| the Parish of Orleans by the City of New
! Orleans. IF under the referendum amend
r1ent submitted to the people at The same
| time this amendment is submitted pro-
viding a way to relieve municipalities
from general parish taxes, subject to an
| obligation to contribute to certain funds
| is adopted, then each municipality so re-
| Iieved from such taxation, shall have the
| right by its governing authority. to pro-
vide for the appointment or election Of
| It's own assessor or assessors and to M
their compensation.
Article VIII.
4 I. In order to reimburse parishes and
municipalities now free from parish
taxes for loss of revenue caused by the
| wfthdra wal of the sources of State rev.
enue from parish and municipal taxation
there is hereby granted to each parish anC
TO each such municipal corporation the
| right to levy an additional tax of six mills
| on unsegregated property.
@ In order to similarly reimburse mu-
hYcfpafffies rot How rec rom parish
kov ay,v lob, S1,a1 1l1y
eight years after January l, 1914, the
six mill tax aforesaid or so much thereof
as may be necessary, and out of the pro-
ceeds of this tax each parish shall, under
the supervision of the Tax Commission,
compensate each such municipality
within it's limits for loss of revenue
caused by such withdrawal. Such COM
penSation to be made on the basis pro-
vided in the following sentence for COM
penSation by the State to parishes. If
the proceeds of such tax remaining to
each parish, added to tine proceeds of the
levy of the one per cent tax now per-
mitted to be levied. after making the
compensation aforesaid, shall not be suffi-
cient to repay to said parish the sum 1t
would have received by the levy of It's
present one per cent alimony tax on the
basis If 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.
g. ANY municipality now free, or here
after made free. from parish taxation
which is not reimbursed by the levy of
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 conversation to be fixed
hy the Tax Commission
4 The obligation to make the compen-
sations herein provided for shall be man.
dot General GGnrnh1V
such conversations shall be made after
the year 1921.
s. After the year 1921. no parish shall
levy any part of such six mills within
the limit of any incornOrated municipal
ity and said municipalities shall be en-
titled to levy and collect such six mill
tax for their own account.
s. The claims of each parish and mu-
niciralitv for commentator shall he pre-
scented to the Tax Commission. which shall
examine such claims and report the facts
and its conclusions to the General Assem-
bly, on or before the first day of each
regular session.
:. In reimbursement for the State
sources of revenue herein withdrawn
from her assessed values, and for the
Joint benefit of her a1imony and her eX-
listing one per cent debt tax, the city OF
New Orleans after January l, 1914. is
hereby granted the right to levy annually
and shall levy annually as long as said
one per cent debt tax is required by law
to be levied, an additional tax OF SIX
mills Out of the proceeds of this tax,
there shall be paid by preference annu-
ally to the Board Of Liquidation of the
City Debt, for the benefit of the once per
cent debt tax, a sum equal to that which
said tax produced in the year 1912 on the
segregated sources of state revenue stu
ated within the ctv limits. and the bal
ance Of the proceeds of said six mill tax
shall GO to the alimony fund of the city.
s. The two mill ad valorem special
sewerage and water tax of the City OF
Va OFIa zHa1 frf1n n levied
as long as required by law on the sources
Of State revenue subject to an ad valorem
tax.
Q. In case the referendum amendment
submitted to the people at the same time
this amendment is submitted providing a
way to relieve municipalities from general
parish taxes subject to an obligation to
contribute to certain funds. is adopted,
then the nnycer to low Sly mills Of addi-