St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-19
This percentage shall not exceed i've

for salt; two and one-half per cent
for oil and gas. and two per cent for
rock and other minerals, inclusive
of gravel, sand and shells. This tag
shall not apply to the product of
any mines, quarries or pits or oil or
gas wells, where the owner, other
than public service corporations, usef
the same Tor his personal purposes
and does not sell the same or Its
products or manufacture the same
into another product for sale. Where
gravel. sand or shells are taken from
The beds of public waters, or from
shores not subject to private owner
ship, the General Assembly may levy
special taxes per cubic yard OF ma
lterial taken out and may levy Oil,
Iferent special tax for each OF saio
objects of taxation. The Govern
ment of the United States Tor any
purposes, and contractors engaged IN
the construction of any public work
for the state or for the United States
solely for the purpose OF such pub
lie work are authorized to take free
from taxation gravel shell or sand
from the beds of public waters and
lthe public shores of the State.
Every citizen of the State shall have
! a similar right to take such materl-
lals 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. auarries and pits except ma
chinery. tools and implements abso-
|lutely essential to the operation OF
any mine, oil or gas well, stone quar-
nv. sand, gravel or shell pit, and ex-
cept the products themselves while
lin Tia hands OF ~. i'rrdncer, shal
he locally assessed and taxed.
10. All real and personal prop
ertv reserved for local taxation shall
Ibe assessed at such percentage not to
exceed 100 per cent OF its FAIR mark
ct value as each local governing au-
thority may establish, and lower
percentage may be established Tor
personal than for real property or Tor
he values of improvements than TOT
and values.
II. In all assessments OF real
property whether for local or for
State purposes, the value of the land
shall be assessed separately from the
value of the improvements; but rail-
road, pipe line and canal rights OF
way. whether held in fee or under
easement, may be assessed separate
|lv from. or together with, the I'M
provements thereon as the Tax Com
mission may deem most practicable
~. Assessments shall be arrang-
ed geographically as far as possible
either upon roll or upon separate
records and the General Assembly
shall pass laws providing for the
printing and publication in pamphlet
form of the records, showing such
geographically arranged assessments,
and for the sale of such pamphlets
at small price.
10. Every taxpayer shall have
l he right of testing the correctness
" his assessment in the courts with
| n such time as the General Assembly
may prescribe: and no property shall
| be assessed for . sum in excess OF
| the percentage Of its fair market
| value, as prescribed by the governing
authority.
IA. state licenses and special
State taxes shall be due and payable
! at ouch time as the General Assembly
may prescribe.
ARTICLE VII.
l.. Every municipality shall have
l the right to provide at its discre.
ton, by ordinance Of Ito governing
| authority. the ofleer or omcers. who
! shall collect its taxes, and to fix the
! compensation to be paid such officer.
or officers, and the mode of their cleo
ton or appointment; and every par
( ish shall elect by vote Of its quail
| fled electors the officer, or officers,
to assess its property for taxation,
the compensation of such officer or
officers to be fixed by the police jury
not less than ten months before the
| election, and not subject to change
! during the elected officers incumben-
cy. This power shall not be exer-
cised in the parishes, nor in the par.
ish of Orleans as to assessors, un-
| til the terms of office of the present
| incumbents expire. After January
| l, 1914, and until the expiration Of
the terms OF said officers, all loca!
assessments shall be made by the as
SCISSORS Of each parish and the asses
sors OF New Orleans ct the present
tate Of compensation. AL local tax
es and licenses except those levied
by municipalities, shall be collected
by the Sheriff of each parish, except
the parish of Orleans, at the present
| rate OF compensation unless such
compensation shall be changed by tn.
| General Assembly. After January /
1914, Parish Assessors shall be COM
pensated by the parishes and tie
assessors of the parish Of Orleans
~ the city Of New Orleans. If under
the referendum amendment submit
ted to the people at the same time
this amendment is submitted provid-
ing way to relieve municipalities
from general parish taxes, subject to
ar obligation to contribute to GER
tai. funds, is adopted. then each
municipality so relieved from such
taxation, shsll have the right by its
go'crning authority, to provide for
the appointment Or election of its
own assessor or assessors and to iiy
their compc-1.:'i d.
All; :iCLE VIZ.
l. In orde. TO REIN Du, SO parishes
and municipalities nov free from
Parish taxes for ;oss of revenue ,caus-
! "a ty the Withdrawal! Of the sources
> State reSelue from parish and
municipal taxation, thee is hereby
granted to each parish aud to each
such municipal corporation the right
! to levy an additional tax of six mills
on unsegregated property.
2. In order to similarly reimburse
| municipalities not now free from par
| ish taxes each parish shall levy an
nuaHy for eight years after January
l, 1914, the six mill tax aforesaid
or so much thereof as may be neces.
sary, and out of the proceeds of this
| tax each narish shalI i,,.ao. 4h.-s..-