The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-10-18

obligation to contribute 10 certain iui',7'
is adopted. then each munlClpalltE 50 iS
lieved from such taxation, sha!l nave ,,,.
right by it's governing authority, 10 pro"
vide for the appointment or eleclloh "
its own assessor or assessors ana 10 AZ
their compensation
Article VIII.
I. In order to reimburse parishes an"
municipalities now free from pai!sh
taxes for loss of revenue caused by llIe
withdrawal of the sources OF state rev
enue from parish and municipal taXatlnh;
there is hereby granted to each parish an"
TO each such municipal corporation the
right to levy an additional tax OF SIX nllilS
on unsegregatcd property.
.. In order to similarly reimburse n'l-
inequalities not now free from PARISH
taxes each parish shall levy annually Tor
eight years after January !, i2la. lilr
six mill tax aforesaid, or 50 murh Thereon
ceeds of this tax each parish shall, under
the supervision of the Tax Commisslnn
compensate each sch municipality
within it's limits for loss 'of revenue
caused by such withdrawal. Such COM
pensation to be made on the basis pro-
yided in the following sentence for com
pensation by the State to parishes. II
The proceeds Of such tax remaining to
each parish, added to the proceeds OF the
levy of the one per cent tax now Pc
mitted to be levied. after making the
COMPENSATION aforesaid, shall not be su'l,-
cicnt to repay to said parish the sum IL
would have received by the levy or It's
present one per cent ailmnnE TAX on Tue
ba sis of the assessment rolls Of 1911, plus
an increase Of five per cent on the
amount Of said tax. then the State sha
compensate each parish the amount OF
such deficiency as fixed and reported ny
the Tax Commission.
9. Any municipality now free or here
after made free. from parish taxation
Which is not reimbursed by the levy of
the additional six mill tax, the power to
levy which is hereby granted to 1t. sha'l
be COMPENSATED by the General Assembly
on the basis above provided for compen-
sation by the State to the parishes. III"
amount Of said compensation to be fixed
by the Tax Commission.
a. The obligation 10 make the comnen-
sations herein provided for shall be man
latory on the General Assembly, but no
such conversations shall be made after
the year 1921.
5. After the year 1901, no parish shall
levy any part of such six mills within
the limit of any Incorporated municipal
itv and said Municipalities shall he en-
titled to levy and collect such SIX mill
tax for their own account.
C. The claims of each parish and Tn-
ncina'ity for COMPENSATION shall he pre-
scented to the Tax Commission. which sha'i
examine such claims and report the facts
and its conclusions TO the General Assem-
hlv on or before the first day Of each
regular session
I. In reimbursement for the state
sources of revenue herein withdrawn
from Her assessed values, and for the
icint benefit of her ali'nonv ard her eX-
listing one per cent debt tax, the city or
New Orleans. after Januarv I. 1914. is
=, .:,bt tr low
and shall levy annually as long rs said
one per cent debt tax is required by law
tn be levied an additional taX of six
r~ills. Out Of the proceeds Of this tax.
there shall he paid by nrefn"ence an"n-
allv to the Board Of I.iHuidation Of the
CITY Debt. for the benefit Of tho one ner
cent debt tax. q sum equal to th"t which
eoid tax PRODUCED in TIE year 1912 on the
segregated sources Of Sto'e revenue stu
atpA within the citv limits and the bal
ance Of the proceeds Of said SiV mill TAX
shall 81 to the a'ir1onv FIND Of the city.
8. The two mill I'D va'orem srccial
sewerage and water tnv Of the CITY ~
New Orleans shall continue to he levied
rs long as REQUIRED nv law on the sources
NJ State revenue subject to an ad valorem
tax.
o. In case the referendum amendment
submitted to the peor'e Of the same tim"
| this amendment is s,Ihr'i+ted nrOviding q
way to relieve municipalities f~on' general
rarich taxes subject to an obligation to
contribute to certain funds, 10 adopted,
then the power to levy six mills Of addi-
+ional taves Is hereby granted to all par
ishes voting for e,,ch release to he levied
on prorertv outside If TIE Municipalities,
and the power to levy six, mills Of addi-
tionRl taxes is hereby granted to each
yhuY3icipalitv SO released to he 1eviad I'm
MISUNDERSTANDING It's corporate limits,
\ the obligation Of the state to maxi" co-n-
rersation remaining the same. Whether
said amendment shall be "donted or not
1.-THE power to levy the extra tax IF six
Wills hereby granted to all municipalities
that are now eyen1nt from parish taxes
shall remain undisturhed.
10. And whether said amendment shall
he adorted or not adopted. the police
juries Of the several parishes and the
} governing authorities Of cities (the Par.
ish Of Orleans ovcented). end towns NOT
subject to parish taxes. shall levy and
, collect and turn over to the duly cnnsti.
tnted school authorities under tho suner-
viaion and control Of the State Board nj
, Tduca ton. an amount equal tn at least
three tenths Of the gross amount If &C
va,orem taves which thew lew and col
) ,ect. rrovided that such amount shall
l never he less in anv parish or rurici
palitv than the greatest amount due ffron
: sucr rn~ish or municra'tv tn the snhoo
I hoard from the constitutional three mil
8 school ad valorem tax collected for eithe
the wear 1o11 or 1912. taking the yea
which Welded the highest amount. Pro
2 vided further, that cities and towns tina
are not eXemrt from the ravment o
l parish taxes shall not he required to ma,
posed by the parish authorities: rrovide'
: further. that this ad valorem tax shall no
he imposed to the moXimum wheneve
r the school board certifies that a sn1al'a
: levy will meet the needs of the schools
l.. II. All property the taxation of whic
is reserved to the State, except product
of mines, Of stone quarries, Of sand
n gravel or shell pits, and ri oil or ga
wells, as well as all other rrorertv. whic
v may not be srecia1lv exempted from sue
J. taxation. shall continue to be subject t
4 srecial taxes now in force. and shall h
: liable to such special taxes as may he i'm
il posed by local. special districts and 20
: litical subdivisions in the future in &C
v cordance with law: provided th9t no nar
8 ish or Incorporated municipality sha
Y levy a srecial tax for the support Of an
purpose which it Is obligated to take car
= Of out Of it's ordinary alimonv until
n shall have first exhausted its ordirar
q taxing mower, upon an assessment of =
= least fifty per cent Of the market valu
n of the property subject to its taxing al
e thority.
IS 70. Levy district taxes and forced cor
y tr,hutions shall continue tn he levie
within each district on the sources
le State revenue situated in each levee dis
& trict, and all levee taxes and contribr
,e tions shall be collected nv the sheriff
>: each parish. under existing law. and
a New Orleans by the State tax collectH
Is unit, June 30. 1916 and thereafter by II
le collecting officer of the City Of New o.
leans
te H. The taxes mentioned in the for
III going sections 8, II and IL. as to Droper'
g. reserved for state revenue, shall he base
on the assessment made by the Sta
Tax Co-.mission for state pnrnose
enualized annually by said Tax Commi
ie sion in each parish or municipality
~ the basis Of assessment therein local
" established