The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1912-09-05

the General Assembly may levy special
taxes per cubic yard of material taken
put and may levy. different special tax
| for 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 au-
| thorized to take free from taxation
gravel. shell sand from the beds of
the State. Every citizen of the State
| shall have a 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. quarries
and pits. except machinery, tools and i'm
PIGMENTS absolutely essential to the OPP
Grafton of any mine oil or gas WE'LL 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 be assessed
at such percentage not to exceed 100 per
| cent of it's fair market value as each To-
cal governing authority may establish.
| and lower percentage may be estab-
| 1ished 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 he assessed
separately from the value of the improve
ments; but railroad pine line and canal
rights of way. whether held in fee or I'M
der easement. may he assessed separately
from, or together with. the improvements
thereon the Tax Commission may
deem most practice BILE
H. Assessments shall he arranged geo.
graphically as far as possible either upon
the roll or upon separate records and the
General Assembly shall pass laws pro-
vidins for the printing and pubiica ton in
pamphlet form of the records showing
such geographically arranged assessments
and FIR the sale Of such pamphlets at
small price.
| IL. Every taxnayer shall have the
right of testing the correctness of his as
| sessment in the courts within such time
as the General Assembly may prescribe:
End no property shall be assessed for a
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 he due and PAYABLE at such
: time as the General Assembly may pre-
scribe
Article VII.
l. Every municipality shall have the
right to provide. at its discretion. by
ordinance of it's governing authority, the
officer or officers, who shall collect its
> 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.
GERS to be fixed by the Police Jury not
less than ten months before the election.
and not subject to change during the
cleo ed officers incumhency. This power
Y shall not be exercised in the Parishes
! nor in the Parish of Orleans as to asses
!. sors, until the terms of ONCE of the pres
1914, and until the expiration of the
v terms of said officers, all local assess
0 ments shall be made by the assessors OF
a each Parish and the assessors of New
n Orlo at ha to If
ton. All local taxes and licenses except
those levied by municipalities shall ne
collected hv the Sheriff of each Parish ex-
8 cept the Parish of Orleans. at the pres
q ent rate of conversation unless such
q compensation shall be changed by the
. General Assembly After January 1
{ stated by the Parishes and the Assessors Of
n the Parish of Orleans by the City of New
e Orleans If under the referendum amend
n ment submitted to the people at the same
t time this amendment is submitted pro
u viding way to relieve municipalitie:
y from general parish taxes, subject to ar
8 is adopted, then each municipality re
. lieved from such taxation. shall have the
u right by its governing authority, to pro
: vide for the appointment or election o
: It's own assessor or assessors and to fl
their compensation
= Article Viii.
e 1. In order to reimburse parishes ant
l. municipalities now free from parisl
e taxes for loss of revenue caused by TIN
j. withdrawal of the sources of State rev
d enue from parish and municipal taxation
J. there is hereby granted to each parish ant
l. to each such municipal corporation tn
" right to levy an additional tax of six mill
on unsegregated property.
d 2. In order to similarly reimburse mu
* inequalities not now free from parisl
K, taxes each parish shall levy annually 70
s eight years after January 1. 1914, tn
) six mill tax aforesaid, much thereo
er as may be necessary, and out Of the pro
~ ceeds of this tax each parish shall, unde
ID the supervision of the Tax Commission
= within it's limits for loss of revenu
IT caused by such withdrawal. Such com
es pensation to be made on the basis pro
TO vided in the following sentence for com
pensation BY the State to parishes.
rs the proceeds of such tax remaining t
3; each parish, added to the proceeds of tn
ID mitted to be levied after making tn
IN compensation aforesaid. shall not be suff1
OF cient to repay to said parish the sum
q, would have received by the levy of it
n present one per cent alimony tax on tn
IN basis of the assessment rolls of 1911, plu
er an increase of five per cent on tn
70 10 amount Of said tax, then the State sha
e, such deficiency as fixed and reported b
m the Tax Commission.
3. Any municipality now free or here
X after made free, from parish taxatiO
go which is not reimbursed by the levy
ne the additional six mill tax. the power
IL: levy which is hereby granted to it, sha
OF be compensated by the General Assembl
ca on the basis above provided\ for comper
liz sation by the State to the parishes. tn
g amount of said COMPENSATION to be fixe
ny by the Tax Commission.
IN 4. The obligation to make the comper
IS Stations herein provided for shall be mar
an datory on the General Assembly, but II
IS such conversations shall be made afte
Nv 5. After the year 1921. no parish sha
III levy any part of such six mills With
ity and said municipalities shall be er
n titled to levy and collect SUCH six mi
a tax for their own account.
ng g. The claims of each parish and m,
err, nicinality for compensation shall be PR
10 scented to the Tax Commission. which sha
ge examine such claims and report the fac
on and it's conclusions to the General Assem-
,ss bly, on or before the first day OF eat
n regular session.
do 7. In reimbursement for the Sta
&c sources of revenue herein Withdraw
mt from her assessed values, and FOR II
ng Joint benefit of her alimony and her e.
no listing one per cent debt tax. the city
x. New Orleans. after January 1, 1914,
1al hereby granted the right to levy annual
r.. one per cent debt tax Is required by la
ed to be levied, an additional tax OF $
to mills. Out Of the proceeds OF this ia
Ter there shall be paid by preference ann
m ally to the Board of Liquidation of Z
ley City Debt, for the benefit of the one p
or cent debt tax, sum equal to that VIM
&c, SAID TAX produced In the year 1917 Oh l
ate eegreEa ted sources of State revenue sit
or ated within the citv limits. and the bs
IN ance Of the proceeds of said six mill Z
H. shall go to the aimony fund of the cit
IL g. The two mill ad valorem spec
,ns beverage and water tax of the City
ing New Orleans shall continue to be levi
ate as long as required by law on the sourc
Tue Of State revenue subject to an ad valore
hi tax.
M q In case the referendum ameRdme
his submitted to the people at the same til
ETY. this amendment is submitted providing
try way to relieve Municipalities from genel
parish taxes subject to an obligation
on contribute to certain funds, Is adopt'
emit than tho nouer RI levy six mills Of ad,