St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-05
This percentage shall not exceed I'VE

for oil and gas, and two per cent for
rock and other minerals, inclusive
Of gravel, sand and shells. This tax
shall not apply to the product OF
any mines, Quarries or pits or OIL or
gas wells, where the owner. otner
than public service corporations, uses
| the same for his personal purposes
and does not sell the same or LIE
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
shin. the General Assembly may levy
special taxes per cubic yafo u l ..a
lterial taken out and may levy q VI,
ferent special tax for eacn OF sala
objects of taxation. The Govern
ment of the United States TOT any
purposes, and contractors engaseu ~
the construction OF any puonc worn
for the State or for the United states
solely for the purpose OF such pup.
lie work are authorized to take iIes
from taxation gravel shell or sano
from the beds of public waters anu
the public shores Of the state
Every citizen of the State shall nave
similar right to take such materl-
ais for his own personal use Tree
from taxation, unless they are taken
for sale. All real and personal
nroperty of the owners of such mines
wells. quarries and pits except ma
chinery. tools and implements aDso.
lutely essential to- the operation Oh
any mine. oil or gas well, stone quar-
nv. sand, gravel or shell pit, ana ex,
cent the products themselves while
{. +ho handc ri =, s.-.~'"cer. Shal
he locally assessed and taxed.
10 All real and personal prop
erty reserved for local taxation snail
be assessed at such percentage not ~
exceed 100 per cent OF its FAIR marx
ct value as each local governing au-
thority may establish, and lower
percentage may be established LOT
personal than for real property or TOT
he values of Improvements tnah 1ol
and values. .,
II. In all assessments OF real
nronerty whether for local or Tor
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
" from, or together with. the I'M
provements thereon as the TAX Com
mission may deem most practlcaDle
~. Assessments shall be arrang-
ed geographically as far as possible
either upon roll or upon separate
RECORDS and the General Assembl
shall pass laws providing TOT tne
lprinting and publication in pampnle,
lform of the records. showing sucn
geographically arranged assessments
land for the sale of such pampnlets
at small price. 80
Is. Every taxpayer shall have
he right of testing the correctness
# his assessment in the courts with
n such time as the General Assembly
NAV prescribe; and no property sinai
he assessed for q sum In excess o.
the percentage of its fair market
value, as prescribed by the governing
authority.
Ia. State licenses and specia
State taxes shall be due and payable
: at cuch time as the General Assembl:
may prescribe.
ARTICLE VII.
l. Every municipality shall have
the right to provide, at its discre
ton. by ordinance of its governing
authority, the officer or officers, Wit
: shall collect its taxes, and to fix tn
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
fed electors the officer, or officers
tn assess its property for taxation
J the compensation of such officer o
officers to be fixed by the police jur!
not less than ten months before tn
election, and not subject to chang
] 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
Z til the terms of Office of the presen
Iincumbents expire. After Januar!
I, 1914, and until the expiration o
] 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 at the presen
, late of compensation. All local tax
I es and licenses except those levie'
D by municipalities, shall be collecte'
E by the Sheriff of each parish, eAcep
q the parish of Orleans, at the presea
rate of compensation unless 3ucl
6 compensation shall be changed by tn
4 General Assembly. After January
1914, Parish Assessors shall be com
pensated by the parishes and t.
Assessors of the parish of !Orlean
0 ty the city of New Orleans. II unde
: the referendum amendment submit
= ted to the people at the same tim
d this amendment is submitted provid
e ing a way to relieve mun.cipalitie
from general parish taxes, subject
ar obligation to contribute to Ger
: tai. funds, is adopted. then eac
: municipality so relieved from sue
= taxation, shsll have the right by it
= go'crning authority, to provide f.
e the appointment or election Of it
s own assessor or assessors and to ii
r their cOmpc-1 I'll: IN.
AT iCLE VIZ.
J. /. In orde. 70 reimburse parishe
+ and municipalities nov free froI
: Parish taxes Cor ;oss of revenue caus
d I'd ly the withdrawal Of the source
y y state revenue from parish an
r m lnicipal taxation, the-e is here5
l. granted to each parish and to eac
s such municipal corporation the RICH
d to levy an additional tax of six mill
+ ON unsegregated property.
}. 2. In order to similarly reimburs
b municipalities not now free from pal
$ ish taxes each parish shall levy ar
nually for eight years after Januar
: l, 1914, the six mill tax aforesaid
0 or so much thereof as may be neces
y sary, and out of the proceeds of thi