The Natchitoches enterprise. (Natchitoches, La.) 1888-1965, 1912-10-03

the oSnsrAl Assembly may levy special
tAxes par cubic yard of material taken
| eat 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 LOT tiie
| State or for the United States solely Tor
| the purpose of such public work are au-
! thorized TO take free from taNatlon
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. quarries
and pits, except machinery, tools and i'm
| plements absolutely essential to the OPP
GRAFTON Of any mine. oil or gas wei, 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 IF its fair market value as each To-
| cal governing authority may establish,
| and a tower percentage may be estah-
iished FOR personal than for real property
or for the values of Improvements than
| for land values.
! II. In all assessments Of rea! property
whether for local or for State purposes.
the value OF the land shall he assessed
separately from the value or tne improve
ments: hut railroad pine line and canal
rights of way whether held in fee or UNI
der easement, may he assessed separately
from or together with, the improvements
| thereon as the Tax Commission may
| deem most practicable.
| IL. Assessments shall he arranged geo
graphically as far Is possible either upon
the roll or upon separate records and the
| General Assembly shall pass laws pro-
vidinp for the printing and puhlica ton in
pamphlet form of the records, showing
such geographically arranged assessments
and for the sale of such pamphlets at
small Price.
13 Every taxpaver shall have the
right Of testing the correctness of his as
sessment in the courts within such time
as the General Assembly may nrascribe:
and no property shall be 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 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 its 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 vote OF
its qualified electors the officer or Off
GERS, to assess it's property for taxation,
the conversation of such officer or off,
GERS to be fixed bv the Police Jury not
less than ten months before the election
and not subject to change during the
elected officers incumhency. This power
; shall not he exercised in the Parishes
nor In the Parish of Orleans as to asses
sor. until the terms of Office Of the pres
ent incumbents expire. After January !
! 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 nv muntcinalitieS ShaU ne
collected by the Sheriff of each Parish eX'
9 cent the Parish of Orleans, at the pres
] ent rate of conversation unless sucf
! compensation shall be changed by tn
, 1914. Parish Assessors shall he compen
I sated by the Parishes and the Assessors
. the Parish of Orleans by the City of New
3 Orleans. If under the referendum amend
2 n1ent submitted to the people at the sam
Z time this amendment is submitted pro
i | viding a way to relieve municipaiitle
Y from general parish taxes, subject to al
. obligation to contribute to certain funds
3 is adopted, then each municipality so re
5 lieved from such taxation. shall have IN
I right by its governing authority. to pro
: vide for the appointment or election Q
: It's own assessor or assessors and TO n
their compensation.
= Article VIII.
a 1. In order to reimburse parishes an
: municipalities now free from paris
a taxes for less of revenue caused by tn
: Withdrawal Of the sources OF State rev
a enue from parish and municipal taxation
j. there IS hereby granted to each parish an
i to each such municipal corporation tn
p rfgFsr rtGs levy an additional tax OF s12 init
on unsegregated property.
q q In order to similarly reimburse mu
K inequalities not now free from paris
!. taxes each parish shall levy annually 10
: eight years after January ], 1914, tn
I. -. 49, RA-A So rr1Na
7 as may be necessary, and out Of the pro
T ceeds of this tax each parish shall, unde
q the supervision of the Tax Commission
: within its limits for loss of revenu
r caused by such withdrawal. Such com
- pensation to be made on the basis pro
pensation by the State TO parishes. !
- the proceeds IF such tax remaining Z
!, each parish, added to the proceeds OF tn
9 levy of the one per cent tax now per
q rnitted to be levied. after making tn
n cornpensation aforesaid, shall not be sum
u cient tn repay to said parish the sum
l, would have received by the levy of 1t
: present one per cent alimnny tax on tn
h basis IF the assessment rolls of 1911, plu
II an increase of five per cent on tn
o amount Of said tax, then the State sha
$ compensate each parish the amount @
:, such deficiency as fixed and reported b
II the Tax Commission.
g. ANY municipality now free. or here
:. after made free. from parish taXatio
70 the additional six mill tax. the power t
.: levy which is hereby granted to 1t, sha
}! be compensated by the General Assembl
q on the basis above provided for cnmpen
ID sation by the State to the parishes, tn
i amount of said conversation to be f1Xe
y by the Tax Commission.
f. The obligation to make the compen
10 cations herein provided for shall be man
n datory on the General Assembly, but n
J. such conversations shall be made afte
l. the year 1921.
II lew any part of such six mills with
= the limit of any Incorporated municipal
ity and said nnunicipalities shall be en-
l. titled to levy and collect such six mi
l. tax for their own account.
e g. The claims of each parish and mu
r, nicipality for conversation shall be pre-
y scented to the Tax Commission. which sha
70 examine such claims and report the fact
m and its conclusions to the General Assem-
- bly, on or before the first day of eac
l. regular session.
10 Z. In reimbursement for the; stat
re sources of revenue herein withdraw
IT from her assessed values, and for tn
g joint benefit Of her alimony and her eS
ID listing one per cent debt tax, the CITY
( New Orleans, after January l, 1914
al hereby granted the right to levy annual
RI and shall levy annually as long as sal
?, one per cent debt tax is required by la
q to be levied. an additional tax OF 81
10 mills. Out of the proceeds OF this Ia!
er there shall be paid by preference annu
l. ally to the Board of Liquidation of tn
y City Debt, for the benefit OF the one Pc
Dr. cent debt tax. q sum equal to that whic
e, said tax produced in the year 1872 on IN
te segregated sources of State revenue sttr
Or ated within the city limits, and the IA
IN ance of the proceeds of said six mill ia
l. shall GO to the alimony fund Of the cit,
J. 8. The two mill ad valorem specf;
rs sewerage and water tax OF the City
lg New Orleans shall continue to be levie
te as long as required by law on the source
re of State revenue subject to an ad valorel
l. tax.
l. g. In case the referendum amendmer
IS submitted to the people at the same tin
~ this amendment is submitted providing
~ way to relieve municipalities from gener
parish taxes subject tn an obligation
IN contribute to certain funds is adopte
nt A.. A. r.or,,or "a In,.,, ui, r,nils add