The herald. [volume] (New Orleans, La.) 1905-1953, 1912-08-29

VI whatsoever KIND may be imposed by
the General Assembly of this stat,
upon insurance. bonding or surety com
pdnleS OF such other state or country
doIhS business in this State.
=. irrigation canals shall be taxed
Oh percentage not TO exceed two pel
cent or their gross receipts only SUCH
real estate and the buildings and struc-
lures thereon. rights of way machin-
cry Tools aud implements as are nee
essdiS 10 Inc operation of any canal
Shall be included in and covered by this
tax on gross receipts. All other real
eSldle ana personal property Of the
seSsed and taxed.
g. All sugar refneries, rice mills
COTTON seed oil mills, cotton seed oil
| rehnerieS and retinerieS of rstrnie,,,r
and its products shall be assessed on
the fair market valuation.
IntlI otherwise provided by the
Itnerdl Assembly by vote Of two
| tHlrdS OF the members elected to each
mouse. all operating mines of SULPHUR.
Sdlt or other minerals all oil or pas
Meils. az stone quarries, sand. gravel
ana smell pits shall be taxed upon a
| percentage OF the gross value of tn,
product al the mouth of the mine. VIII
| quarry or pit. This percentage shall
toI exceed hve per cent for sulphur;
| tHIee per cent Tor salt. two and one
halt per cent for oil and gas. and Two
per cent Tor rock and other minerals
Inclusive or gravel, sand and shells
| ms TAX shall not apply to the produ,t
VI any mines, quarrleS or pits or oil OF
gas wells, where the owner other than
PUBIC service corporations uses m
5Sanle LOT ms personal purposes and
uoeS not sell the same or its produrt~
OF manufacture the same into anotnsr
| product Tor sale. Where gravel sand
OF smells are taken from the beds ot
| iaIy Mdters' or from shores not sub
| Ject 70 private ownership, the General
| assembly may levy special taXaS nsI
cuDlc yard of material taken oItt IA
may ltVy a different special tax for
1 hi.
IboNefnment of the United STATES 70,
| any purposes, and contractors engao.J
| IN the construction of any public w9rLi
| soiai,n STATE or Tor the United States
surely Tor the purposes of such mint,
t mork are authorized TO take free from
| taxation gravel, shell or SAND fro,'
s siIe Deds or public waters and the public
shores OF the State Every citiIar ~
the State shall have a similar 1911 vi
ar Such materials for his own nor
sppIdl use free from taxation I nnIa,,
personal I aro Tor sale. All real and
ath mines, wells. quarries ana ne,
eAcept machinery, tools and irIpi ~
nrstis, absolutely essential to the on
ara quarry sand gravel or shell nil
Iii except the products themsalpaS
Mmue IN the hands of the nrndTn.,:
10 Oe ,iIocally assessed and taxed.
raio ~, Al real and personal nronart,
reserved for local taxation SHAH be a 10y
$3.50 at such percentage NOT In ay
49, iVV per cent of its fair nnarIya,
naiue as each local governing amtb ne
lly may establish and a Loves "utIoT-
aSe may be established for perSonaI
ma rnah Ior real property or for The "a
values IMAM Tor land
IL. In all assessments of raoI r.
noSss whether for local or for State pUp-
$685. dhe value of the land shall be
the improy para1eIy from the value OF
tine ana canal rights of way NJ phIpe
aSSas III Zee or under easement. NAV he
viii 81 separately from, or togetber
r. IN tue improvements thereon o. ~
ticable may ueefn most prac-
genoro ArksSSesSments shall be arranged
Seos aphlcally as far as possihIa ai,S Gu
upon the roll or upon sepsrste r either
anu the General Assembly sbait c ,'
AVS providing for the printing pass pas
records ION Sbo IN pamphlet form OF the
arrona. shoWlng such geographicaIi,
az az ranged assessments, and for ~ any
ciI pamphlets at a small nrica
right 81 very cry taxpayer shall have the
assessment in ~ the correctness of his
Sill re as the General Assembly NAV s sue,
sessed "a, Gnu no property shall be as
centapa sum in excess of the ner-
prescribed by the governine o nalue, as
taxas StdIe licenses and sDeciaI So.
tines shaIl be due and payahia a, S. ,
scribe. assembly may pre-
Article VII
ii Every municipality Sbou
arIu 10 provide at its diScra,J.e tne
III iiiance or its governing autp,py
its t axes or officers. who Shall coiIeS;;
to be paid such 70 of nix the compensation
NAV ,iioue or their election or enno ana
a vote ~ every Parish shall elect hy
fcer or ofticeruU uallned electors the Of, |
a ng taxation. the compensation ao55perty
pn1ir or officers to be fixed h.
befnr Jury not less than ten months thhe
change dnripe et ION and not subject to |
cunDency. This power shall ~, m
Exercised e In the Parishes. nor i 10 De
iii tn 1t orleans as to assessors. nm
expire. After Terp present
ts sr4; and until the expiration OF ,hs
mems OF PISA said officers. all local assess
Of each Pa ne made by the assessors |
c tSem orleans at the present rate 81
Smpensation. All local taxes and I 81
aIitiss except those levied by munich
III OF each Parish. except the parish
" Orieahs, at the present rate Of com"
sbaiI af no , unless such compensation
sembly' Iaufatn neg by the General AS
t in assessors shall be COMPENSATED h.
DE DE farlshes and the Assessors of tb
VI Orieans by the CITY of Nav
n r,esI III under the referendnm
amendment submitted to the naonia IN IN
IN, me same time this amendment is So
n ittIed !, providing a way to relieve mn
from general parish taWas
suoJect 10 an obligation 10 cont 49,,
tdIn FUNDS. is adopted then aacb
In..unIcIpallty so relieved from such 60
arrTn snail have the right by its GOV
nHns authority. to provide for the O.
sesso or election of its own az
comoa or assessors and to fix their
Article VIII
IN order to reimburse narish
anu municipalities now free frp11 'ses
III .aAes Tor loss of revenue caused h,, |
rn,o mithuraWal OF the sources OF stats |
- ue from parish and municinaI |
ea "a ION, mere is hereby granted 70
parish and to each such municinaI
elon the right to levy an addI-
property. VII uhsesrasated
IN order to similarly reimburso
nt not now free from ms
Isn taxes each parish shall lew Pan
noHaHy Tor eight years after Janusrv
49, lne SIX mill tax aforesaid or 60
nnuch thereof as may be necessarv
anu out or the proceeds of This toy
So, parish shall. under the supervi
satn VI the TAX Commission, comnen-
iii, eaSn such municipality within its
limits for loss of revenue cansnd ts
such Withdrawal. Such comneneo., oy
~ ~ pe made on the basis proyidad a. |
ti ie iollowlng sentence for comnansa
nrno " tne state to parishes IN the
no risb JUS u such tax remaining to each
law ~, aaded to the proceeds OF the