St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-09-07

This percentage shall not exceed i've
per cent for sulphur; three per cent
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 tar
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 for 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
terial taken out and may levy dit
ferent special tax for each OF SAID
objects of taxation. The Govern
ment of the United States for any
purposes, and contractors engaged 10
the construction of any public work
for the State or for the United states
solely for the purpose OF such pun
lie work are authorized to take free
from taxation gravel shell or sano
from the beds Of public waters and
the public shores of the state.
Every citizen Of the State shall have
q similar right to take such materi-
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. ouarries and pits except ma
chinery, tools and implements aoso.
lutely essential to the operation OF
any mine, oil or gas we'll. stone quar-
ry, sand, gravel or shell PIT, ana ex-,
cept the products themselves wniie
N the hands Of t"n "~oducer. snel
he locally assessed and taxed.
10. All real and personal prop.
erty reserved for local taxation snail
he assessed at such percentage not 70
exceed 100 per cent of its fair mark
ct value as each local governing au-
thority may establish, and . lower
percentage may be established TOT
personal than for real property or TOT
the values of improvements than TOT
land values.
II. In all assessments OF real
property whether for local or Tor
state purposes, the value OF the land
shah be assessed separately from the
value of the improvements; out ra.l.
road, pipe line and canal ngnts VI
way, whether held in fee or unoer
easement, may be assessed separate
|ly from, or together with, the lm-
provements thereon as the Tax Com
mission may deem most practlcaDie'
IL. Assessments shall be arrang-
ed geographically as far as posslDie
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 sucn
geographically arranged assessments,
and for the sale Of such pamphlets
at small price.
IS. Every taxpayer shall have
the right Of testing the correctness
| of his assessment in the courts with
in such time ~ the General Assembly
may prescribe; and no property shall
he 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 euch time rs the General Assembl;
may prescribe.
ARTICLE VII.
/. Every municipality shall have
| the right to provide. at its discre-
| ton, by ordinance Of its governing
authority, the officer or officers. who
shall collect its taxes, and to FIX the
| compensation to be paid such oh1cer;
| or officers, and the mode of their cleo
ton or appointment; and every par
ish shall elect by q vote of its quail
fled electors the officer, or officers,
IT, assess its property for taxation.
the compensation of such ofdcer 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. I'M
til the terms of Office of the present
incumbents expire. After January
/, 1914, and until the expiration Of
the terms of said officers, all local
assessments shall be made by the Is.
SCISSORS of each parish and the asses
sors of New Orleans at the present
| rate of compensation. All local tax
es and licenses except thO3e 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 the
General Assembly. After January 1.
1914, Parish Assessors shall be COM
pensated by the parishes and the
Assessors of the parish of Orleans
ty the city of New Orleans. II 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 te
ar obligation to contribute to GER
tar: funds, il adopted. then each
municipality go relieved from such
taxation, shsll have the right by its
governing authority, to provide for
the appointment or election Of its
avn assessor or assessors and to fix
their cOmpcri ,:s. IN.
All :tCLE VIZ.
i. In order TO reimDul Sc parishes
and municipalities nov free from
Parish taxes for :oss OF revenue caus-
I'd ly the Withdrawal. of the sources
=. state re1eaue from parish and
Municipal taxation, thee Ia hereby
granted to each parish and to each
such municipal corporation the right
to levy an additional tax of six mills
on unsegregated property.
2. In order to similarly reimburse