The St. Mary banner. (Franklin, Parish of St. Mary, La.) 1889-1931, 1912-08-31

| ton seed oil mills, cotton seed Oil re-
| fineries and refineries Of petroleum ana
| It's products shall be assessed on the 1air
market valuation.
g. Until otherwise provided by the
General Assembly by vote Of two-thirds
Of tho members elected to each house, all
operating mines Of sulphur, salt or other
minerals, all OF, or gas wells. all stone
auarries sand. gravel and shell pits shall
be taxed upon percentage OF the gross
value Of the product at the mouth OF
| the mine. WELL quarry or pit. This per
| centage shall not exceed hve per cent Tor
sulphur; three per cent for salt: two and
| one-half per cent for oil and gas, ana
two per cent for rock and other minerals.
| Inclusive OF gravel, sand and shells. IhlS
| tax shall not apply to the product OF any
mines. quarries or pits oil or gas wells
| where the owner, other than public ser
vice corpora tons. uses the same for ms
personal purposes and does not sell the
same or It's 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
the General Assembly may levy special
| taxes per cubic yard OF material taken
out and may levy different special tax
Tor each Of said objects of taxation The
Government Of the United States for 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 public work are an-
gravel. shell or sand from the beds Of
public waters and the public shores OF
the State. Every citizen Of the State
shall have similar right to take such
materials 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. quarrfes
| and pits. except machinery. tools and i'm
n1arponf0 a hSnt,yfQ1V nccnntf1t n n
Grafton OF any mine. oil or gas well. stone
quarry. sand. gravel or shell pit. 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 a lower percentage may be estab-
iished for personal than for real property
or for the values Of improvements than
for land 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 improve
ments; but railroad pipe line and canal
rights OF way. whether held in fee or I'M
der easement. may be assessed separately
from, or together with. the improvements
thereon az the Tax Commission may
deem most practicable.
IL. Assessments shall be arranged geo
graphically as far as possible either upon
the roll or upon separate records and the
General Assembly shall pass laws pro-
viding for the printing and publication In
pamphlet form Of the records, showing
such geographically arranged assessments
and for the sale Of such pamphlets at a
small price.
10. Every taxpayer shall have the
right Of testing the correctness Of his as
sessment In the courts within such time
as the General Assembly may prescribe:
nn hall hA PNr
sum in excess Of the percentage Of it's
fair market value, as prescribed by the
governing authority.
IA. State licenses and special State
taxes shall be due and payable at such
time as the General Assembly may pre-
scribe.
I. Every municipality shall have the
right to provide, at it's discretion. by
ordinance Of its governing authority, the
taxes, and to fix the compensation 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 compensation OF such officer or ON
Gers to be 1ed By the h, Police &C. Jury not
and not subject to change during the
elected officers incumbency This power
shall not be exercised in the Parishes
nor IN the fdTlSn OF OrlednS as TO asses
sors until the terms Of ONCE of the pres
emit fncumbents expire. After January 1,
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 be
cept the Parish of Orleans, at the pres
ent rate OF compensation unless such
compensation shall be changed by the
General Assembly. After January 1,
1914 Parish Assessors shall be compen-
stated by the Parishes and the Assessors Of
the Parish Of Orleans by the City Of New
Orleans. If under the referendum amend
ment submitted to the people at the same
time this amendment 10 submitted pro-
viding 4 way to relieve municipalities
from general parish taxes, subject to an
obligation to contribute to certain funds,
Is adopted, then each municipality so re-
lieved from such taxation. shall have the
right by it's governing authority, to pro-
vide for the appointment or election Of
Its own assessor or assessors and to nix
their compensation.
Article viii.
I. In order to reimburse parishes and
municipalities now free from parish
taxes for loss Of revenue caused by the
withdrawal Of the sources Of State rev.
there is hereby granted to each parish and
to each such municipal corporation the
right to levy an additional tax Of six mills
on unsegregated property.
.. In order to similarly reimburse mu-
inequalities not now free from parish
taxes each parish shall levy annually for
eight years after January I, 1914. the
six mill tax aforesaid. or 30 much thereof
~ 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
caused by such withdrawal. Suoh COM
pensation to be made on the basis pro-
vidsd in the following sentence for COM
the proceeds OF such tax remaining to
each parish, added to the proceeds Of the
levy Of the one per cent tax now per
mitted to be levied. after making the
compensation Aforesaid. shall not be sum-