St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-11-02
This percentage shall not exceed five


for salt; two and one-half per cent
for oil and gas, and two per cent fol-
rock and other minerals, inclusive
| t gravel, sand and shells. This taa
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, uses
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 a diff
ferent special tax for each of said
objects of taxation. The Govern
ment of the United States for any
purposes, and contractors engaged I'D
the construction of any public work
for the State or for the United States
solely for the purpose OF such pup
ic work are authorized to take Tree
rom taxation gravel shell or sand
from the beds Of public waters and
the public shores of the State
Every citizen of the State shall have
a. similar right to take such materl-
ais for his own personal use tree
from taxation, unless they are taken
flor sale. All real and personal
property of the owners OF such mines
wells, quarries and pits except ma
chinery, tools and implements abso-
lutely essential to the operation OF
any mine, oil or gas we'll, stone quar-
nv. sand, gravel or shell pit, and ex-
Icept the products themselves while
in the hands -. sha'
he locally assessed and taxed.
10. All real and personal prop
erty reserved for local taxation shall
be assessed at such percentage not to
exceed 100 per cent OF Its fair marx
ct value as each local governing au
thority may establish, and q lower
percentage may be establlsnea TOT
personal than for real property or Tor
he values of improvements than Tor
and values.
II. 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 improvements; but rail-
: road. pipe line and canal rights OF
+, way. whether held in fee or under
: easement. may be assessed separate
w from, or together with, the I'M
proyements thereon as the Tax Com
mission may deem most practicable
IL, Assessments shall be arrang-
0 ed geographically as far As possible
either upon roll or upon separate
records and the General Assembly
e shall pass laws providing for the
: printing and publication in pamphlet
q form of the records, showing sucn
e geographically arranged assessments
and for the sale of such pampnlets
g at a small price.
IS. Every taxpayer shall nave
}. he right of testing the correctness
i VI his assessment in the courts with
> n such time as the General Assem- bly,
J. may prescribe; and no property shall
u be assessed for q sum in excess o
the percentage of its fair marke
i value. as prescribed by the governing
IS authority. ,'
n IA. state licenses and specla
$ State taxes shall be due and payable
l. at ouch time as the General Assemol.
may prescribe.
: ARTICLE VII.
i /. Every municipality shall hav'
the right to provide, at its discre
u ton, by ordinance of its governing
: authority, the officer or officers, VIII
l. shall collect its taxes. and to fix tn
compensation to be paid such officer
q or officers, and the mode of their cleo
], ton or appointment; and every par
is ish shall elect by vote of its quail
Is fled electors tho officer, or officers
tn assess its property for taxation
d the compensation of such officer o
n officers to be fixed by the police jur.
* not less than ten months before tn
- election, and not subject to chang
d 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
If til the terms of Office of the pres en-
incumbents expire. After Januar!
y 1, 1914, and until the expiration o
d the terms of said officers. all loca
= assessments shall be made by the a.,
$. SCISSORS of each parish and the asses
sors of New Orleans at the presen
s. late of compensation. All local tax
u es and licenses except those levit.t
n by municipalities, shall be collected
IS by the Sheriff of each parish, eAcep
n the parish of Orleans. at the prese1
rate of compensation unless 3ucl
c compensation shall be changed by tn
d General Assembly. After January /
l. 1914, Parish Assessors shall be com
l. pensated by the parishes an6 tn
|, Asse ssors of the parish of Orleans
Q ~ the city of New Orleans If under
l. the referendum amendment submit
J. ted to the people at the same tim,
d this amendment is submitted provid
e ing way to relieve mun:cipalitie!
y from general parish taxes, subject Il
y ar obligation to contribute to Ger
l. tii:: funds, is adopted. then eact
l. municipality so relieved from suef
= taxation, shsll have the right by it!
J. go'crning authority, to provide fol
e the appointment or election of it,
is own assessor or assessors and to ii.
r their compcl;.'i. IN.
& All :iCLE VIZ.
l. /. In orde. to reimDul Sc. pa-ishe.
|. and .nunicips..;.cs nov free from
J. Parish taxes FOR oss Of revenue caus
n "a ly the w:.'.drxwa' Ut the source.
y y State ye1elue from parish and
7 Municipal taxation, th.re is nere5j
! Igranted to each parish and to each
s such municipal corporation the right
d to levy an additional tax of six mills
| on unsegregated property.
Il 2. In order to similarly reimburse
b municipalities not now free from par.
s ish taxes each parish shall levy an.
lnually for eight years after January
: l, 1914. the six mill tax aforesaid
c or so much thereof as may be neces-
Y sary, and out of the nroceeds of this