Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-10-25


taxss Per cubic yard Of material taken
gut and may levy a different special tax
for each OF said objects of taxation. The
government OF the United States Tor any
construction of any public work for the
State OF for the United States solely for
the purpose of such public work are au-
gravel. shell or sand from the beds OF
public waters and tie public shores OF
the State. Every citizen OF the state
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
plements absolutely essential to the OPP
GRAFTON Of any mine. OIL or gas well. 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 be assessed
cent OF its fair market value as each 10
cal governing authority may establish.
and 'ower percentage may be estab-
itshed for personal than for real property
or for the values of improvements than
| for land values.
II. In all assessments OF real property
| whether for local OF for State purposes.
| the value OF the land shall be assessed
separately from the value OF the improve
| ments. but railroad. pipe line and canal
| rights of way. whether held in fee or un-
DER easement may be assessed separately
thereon as the Tax Commission may
deem most practicable.
H. Assessments shall be arranged geo.
graphically as far as possible either upon
the roll OF upon separate records and the
| General Assembly shall pass laws pro-
vieirg for the printing and publicati ton in
pamphlet form Of the records. showing
such geographically arranged assessments
and for the sale OF such pamphlets at a
/ Is Every taxpayer shall have the
sessment In the courts within such time
| as the General Assembly may prescribe:
and no property shall be Assessed for a
sum In excess Of the percentage Of its
governing authority.
a. State licenses and spectral State
| taxes shall be due ana PAYABLE at such
time as the General Assembly may pre-
scribe
Article WI.
1. Every municipality shall have the
right 20 provide. at its discretion. by
ordinance of its governing authority. the
oficer or officers. who shall collect its
be paid such oficer or officers, and the
mode OF their election or appointment:
and every Parish shall elect by vote OF
It's aualifed electors the oficer, or ON
GERS to assess Its property for taxation.
the compensation Of such oficer or ofii-
GERS to be fixed by the Police Jury not
less than ten months before the election.
elected officers incumbency. This power
shall not be exercised In the Parishes,
nor In the Parish OF Orleans as to asses
sors until the terms OF ONCE OF the pres
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 by municipalities shall DE
collected by the Sheriff OF each Parish ex-
cept the Parish OF Orleans. at the pres
emit rate of compensation unless such
compensation shall be changed by the
General Assembly. After January l.
| 1914, Parish Assessors shall be compen-
stated by the Parishes and the Assessors OF
the Parish Of Orleans by the City OF New
Orleans. II under the referendum amend
nent submitted to the people at the same
viding a way to relieve municipalities
from general parish taxes. subject to an
obligation to contribute to certain funds
Is adopted. then each municipality 50 re-
lieved from such taxation. shall have the
right by It's governing authority. 70 pro-
vide for the appointment OF election OF
its own assessor or assessors and TO dz
their compensation.
Article VIII.
I. In order to reimburse parishes and
municipalities now free from parish
taxes for loss OF revenue caused by the
withdrawal of the sources Of State rev.
enue from parish and municipal taxation
there Is hereby granted to each parish anc
TO each such municipal corporation the
; right to levy an additional tax Of six miil'
on unsegregated property.
2 In order to similarly reimburse mu-
! inequalities not now free from parish
taxes each parish shall levy annually fol
eight years after January 1. 1914, the
six mill tax aforesaid, or so much Thereof
as may be necessary. and ont OF the pro-
ceeds OF this tax each parish shall, undeI
compensate each such municipality
within its limits for loss OF revenus
: caused by such withdrawal Such com
! pensation to be made on the basis pro-
vided in the following sentence for com.
pensation by the State to parishes. II
the proceeds OF such tax remaining Il
each parish, added to the proceeds Of the
levy Of the one per cent tax now per
mitted TO be levied. after making the
! compensation aforesaid, shall not be sufh-
cient to repay to said parish the sum Il
. would have received by the levy Of IL
present one per cent alimony tax on tbs
! basis II the assessment rolls Of 1911, plus
! an Increase OF nve per cent on ths
amount Of said tax, then the State shall
} compensate each parish the amount o.
. such deficiency as fixed and reported b,
J the Tax Commission.
s. Any municipality now free. or here.
, after made free. from parish taxotior
, the additional six mill tax, the power Il
. levy which Is hereby granted to H. shall
be compensated by the General Assembly
on the basis above provided for compen.
J sation by the State 10 the parishes. tn.
amount OF said compensation to be hxe(
: BY the Tax Commission.
f. The obligation TO make the compen,
, stations herein provided for shall be man
, datory on the General Assembly. but nj
such compensations shall be made aftei
the year 1921.
s. After the year 1921. no parish shall
| | levy any part Of such six mills within
: the limit Of any Incorporated municipal
fly and said municipalities shall be en-
: tax for their own account.
I'll 6. The claims of each parish and mu
. nicinality for compensation shall be pre-
; scented to the Tax Commission. which shall
l and its conclusions TO the General Assem-
: bly, on or before the FIRST day Of eacl
regular session.
!, I. In reimbursement for the Stat
} sources of revenue herein withdraw
( from her assessed values. and for tn
l-ting one per cent debt tax. the city o
New Orleans, after January 1. 1914.
! hereby granted the right to levy annuali'
I and shall levy annually as long as SAT-
TO be levied. an additional tax OF ST.
D mills. Out OF the proceeds OF this TAX
: there shall be paid by preference annu
: ally to the Board Of Liquidation OF IN
? City Debt. for the benefit OF the one pc
: cent debt tax. a sum equal to that whicl
. said tax produced In the year 1912 on IN
8 segregated sources Of State revenue stu
r ated within the citv limits. and the bal
a ance OF the proceeds OF said six mill IA
: shall go to the slimony fund OF the city
: s. The two mill ad vaIorem specia
: sewerage and water tax Of the City Q
: New Orleans shall continue 20 be levie