The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1912-09-28

law on the sources of State revenue |
subject to an ad valorem tax.
8. In case the referendum amend
ment submitted to the people at the
same time thi: amendment is sub
mitted proYidir &. say to relieve mu-
inequalities from general parish tax
es subject to an obligation to cOntri- |
butte to certain funds, is adopted, |
then the power to levy six mills Of
additional taxes is hereby granted to
all parishes voting for such release
to be levied on property outside of
the municipalities, and the power to
levy six mills of additional taxes is
hereby granted to each municipality
SO released to be levied on the prop
erty within it's corporate limits, the
obligation of the State to make COM
pensation remaining the same.
Whether said amendment shall be
adopted or not the power to levy
the extra tax Of six mills, hereby
granted to all municipalities that are
now exempt from parish taxes shall
remain undisturbed.
10. And whether said amendment
shall be adopted or not adopted, the
police juries Of the several parishes
and the governing authorities of cit
les (the Parish of Orleans excepted)
and towns not subject to parish tax
es, shall levy and collect and turn
over to the duly constituted school
authorities under the supervision and
control of the State Board of Educa-
| ton, an amount equal to at least
three-tenths of the gross amount of
ad valorem taxes, which they levy and
collect, provided that such amount
shall never be less in any parish or
municipality than the greatest amount
due from such parish or municipality
to the school board from the constl-
tutional three mill school ad Valorem
tax collected for either the year
1911 or 1912, taking the year which
yielded the highest amount. Provid-
ed further, that cities and towns
that are not exempt from the payment
of parish taxes shall not be required
to pay this ad yalorem tax if it be-
already imposed by the parish author
tiles; provided further, that this ad
valorem tax shall not be imposed
to the maximum whenever the school
board certifies that a smalle" levy
will meet the needs Of the schools.
II. All property the taxation OF
which is reserved to the State, eN-
cept products OF mines, of stone quar-
ries, or sand, gravel or shell pits,
and Of Oil or gas wells, as well as all
other property, which may not be
specially exempted from such taxa
ton, shall continue to be subject TO
special taxes now in force, and shall
be liable to such special taxes as
may be imposed by local, special dis
tricts and political subdivisions in tn
future in accordance with law; provid'
ed that no parish or incorporated mu'
nicipality shall levy special tax for
the support Of any purpose which 1t
is obligated to take care Of out OF
it's ordinary alimony, until it shall
have first exhausted its ordinary
taxing power, upon an assessment OF
at least fifty per cent of the market
value Of the property subject to It's
taxing authority.
70. Levee District taxes and forced
contributions shall continue to be
levied within each district on the
sources of State revenue situated IN
each levee district, and all levee
taxes and contributions shall be col
lected by the sheriff of each parish,
under existing law, and in New Or
leans by the State tax collectors un'
til June 80, 1916, and thereafter by
the collecting officer of the City OF
New Orleans.
Is. The taxes mentioned in the
foregoing sections s, II. and II, as
to property reserved for State rev.
enue, shall be based on the assess
ment made by the State Tax Commits
sion for State purposes, equalized an
nually by said Tax Commission in
each parish or municipality to the ba
sis Of assessment therein locally es
tablshed.
Article TX.