Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-09-06

ne osasrNi Assembly may levy special
gut 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
stats or for the United States solely for
The purpose OF such public work are au-
thorized TO take free from taxation
public waters and the public shores 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
GRAFTON Of any mine, oil or gas wen. 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 its fair market value as each 10
cal governing authority may establish.
and a tower percentage may be estab-
lished for personal than for real property
or for the values of improvements than
/ for land values
IL. 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.
i nents: but railroad, pipe line and canal
rights OF way, whether held In fee or un-
/ der easement. may he assessed separately
| from. or together with, the Improvements
thereon. as the Tax Commission may
deem nlnst practicable.
~. 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 .
IS Every taxpayer shall have tn,
right Of testing the correctness OF his as
sessment IN the courts within such time
as the General Assembly may nrescrioe
and no property shall be assessed for q
sum in excess Of the percentage OF III
fair market value. as prescribed by th'
governing authority.
II a. State licenses and speciai Stat.
taxes shall be due and PAYABLE at sucl
time 80 the General Assembly may pre-
scribe
1. Every municipality shall have tn
right 70 provide. at rs discretion, b.
ordinance of its governing authority, tn
ofhcer or officers. who shall collect II
taxes. and to ix the compensation Z
, be paid such officer. or officers. and IN
, mode Of their election or appointment
and every Parish shall elect by vote Q
fits qualified electors the officer, or ON
GERS. to assess its property for taxation
the compensation OF such officer or ON
GERS to be fixed by the Police Jury nc
less than ten months before the election
and not subject to change during IN
: elected officers incunnhency. This powe
Z shaII not he exercised in the Parishes
4 nor in the Parish of Orleans as to asses
!. eorr until the terms Of ONCE OF the pres
n emf frcumbents expire. After January
: 1914 and until the expiration OF III
terms Of said officers. a., local assess
a each Parish and the assessors Of Ne
n Orleans AZ the present rate OF compensa
ton. All local taxes and licenses exceI
; collected nv the Sheriff Of each Parish e,
9 cent the Parish Of Orleans, at the pres
d ert rate Of CONDENSATION unless sue
q compensation shall be changed by II
. General Assembly. After January
:. 1914. Parish Assessors shall be cempeI
4 sated by the Parishes and the Assessors
d the Parish Of Orleans by the City OF Ne
e Orleans. II under the referendum amen
n rent submitted to the people at the san
Il tfrpe this amendment Is submitted pr
u vfding a way to relieve municipality
y from general parish taxes, subject to
. OBLIGATION to contribute to certain fund
b Is adopted. then each municipality 50 r
- iieved from such taxation, shall have Z
d right by its governing authority. 70 pr
, vide for the appointment or election
= ifs own assessor OF assessors ana 70
their compensation.
= Article VIII.
- /. In order to reimburse parishes a.
A. municipalities now free from pari
~ taxes for loss Of revenue caused by I
a. withdrawal Of the sources OF state re
"a enue from parish end municipal taxatit
e there n hereby granted 10 each parish a
n to each such municipal corporation !
Nv right to levy an additional tax OF SIX mi
on unsegresated property.
ed 2 In order to similarly reimburse "
On inequalities not now free from par
*, taxes ca en- parish sls1l levy annually
s. eight years after January i, 1918,
- six mili tax aforesaid. or 80 much Their
ler as may be necessary, and ont Of the p
mt ceeds OF this tax each parish shall. UNI
ad the supervision Of the Tax commisst
n compensate each such municipal
|e- within its limits for loss OF rever
err caused by such witndrawal; Sucn CO
to- vided in the following sentence for co
pensation by the State to parishes.
ms the proceeds NJ such tax remaining
M, each parish. added to the proceeds OF
led lew Of the one per cent tax now p
M mitted 10 be levied. after making
in compensation aforesaid, shall not be 81
OF Gent to repay to said parish the sun
M present one per cent alimony tax on
ich basis II the assessment rolls Of 1911, ,
per an increase OF FIVE per cent on
70 amount of said tax, then the state 8
be, such deficiency as fixed and reported
ON the Tax Commission.
g. ANY municipality now free, or nc
NIX after made free. from parish taxa'
ted Which Is not Reimbursed by the levy
the The additional six mill tax, the power
,te: levy which is hereby granted TO u.
Of be compensated by the General Assem-
ded on the basis above provided for comp
his sation by the State to the parishes,
es- amount Of said compensation to be 4
ally bv the Tax Commission.
In T. The oblisaticn TO rake the comr
ess safions herein provided for SHAH be N
han datory on the General Assembly, but
iis- such compensations shall be made a
I'm the year 1921.
biv After the year 1921. no parish 8
,ali lew any part OF such six mills wi
un- the limit Of any Incorporated munich
fly and said municipeiities snah pc
pm Titled TO levy and collect such six
cta- fax for their own account.
ling 6. The claims OF each parish and
yer, ufcfnaiity for CONDENSATION shan De
sso- scented to the Tax Commission. which ,
.age examine such claims and report the
pom and its conclusions TO the General ass
less bly, on OF before the first day OF
om-. regular session. =
Iage sources Of revenue herein witnof
cent from her assessed values. and for
diRx jcint benefit Of her alimony and ner
and istfng one per cent debt tax. the GU
ex- New Orleans. after January 4, l5li
trial hereby granted the right to levy ann
port and shall levy annually as long as
pre- one per cent debt tar is required BY
cted 20 be levied. an additional tax o.
4 TO mills Out OF the proceeds OF TINS
Their there shall be paid by preference
PEN ally to the Board Of Liquidation OF
Dney City Debt. for the benefit OF the one
> or cent debt tax. a sum equal to that y
Ince.3l said tax produced IN the year 1919 OF
;tatsA serrerafed sources Of state revenue
or .faH within fhe civ limits and the