St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-19


the levy Of the additional six mill
tax. the power to levy which is here
by granted to it, shall be compensat-
ed by the General Assembly on the
basis above provided for compensa-
ton by the State to the parishes.
the amount of said compensation to
be fixed by the Tax Commission.
l.. The obligation to make the
compensations herein provided Tor
shall be mandatory on the General
Assembly, but no such compensa.
lions shall be made after the year
1921.
S. After the year 1921, no parish
shall levy any part of such six mills
within the limit of any incorporated
municipality and said municipalities
shall be entitled to levy and collect
such six mill tax for their own &C.
count.
6. The claims of each parish and
municipality for compensation shall
be presented to the Tax Commission
which shall examine such claims and
report the facts and Its conclusions
to the General Assembly on or be-
fore the first day Of each regular
session.
Z. In reimbursement for the State
sources of revenue herein withdrawn
from her assessed values, and for the
Joint benefit of her alimony and her
existing one per cent debt tax. the
city of New Orleans, After January
l. 1914, is hereby granted the right
to levy annually and shall levy annu-
ally as long as said one per cent
debt tax is required by law to be
levied, an additional tax OF six mills
Out of the proceeds of this tax.
there shall be paid by preference an
nually to the Board of Liquidation
of the City Debt, for the benefit Of
the one per cent debt tax, sum
equal to that which said tax pro-
duced in the year 1912 ca the segre-
gated sources of State revenue stu
ated within the city limits. and the
balance OF the proceeds Of said siz
mill tax shat. go to the alimony funo
Of the city.
8. The two mill ad valorem special
ewerage and water tax Of the city
of New Orleans shall continue to he
leyled as long as acquired by law on
the sources IT State revenue subj.s..
to an ad va Of EN- tax.
$. In case .ae Isferend" 4 amend
ment submitted to the people at the
same time this amendment is sub
mitted providing q way to relieve
municipalities from general parish
taxes subject to an obligation to con-
tribute to certain funds, Is adopted,
then the power to levy six mills OF
additional taxes is hereby granted tc
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.
pensatiop 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 ex-
empt from parish taxes shall remain
undistprbed.
10. And whether said amendment
shall be adopted or not adopted. the
police juries of the several parishes
and the governing authorities OF cities
(the parish Of Orleans excepted) and
towns not subject to parish taxes
shall levy and collect and turn over
the duly constituted school authori-
ties under the supervision and control
II the State Board of Education, an
amount equal to at least three-tenths
Of the gross amount Of advalorem
taxes, which they levy and collect,
provided that such amount shall
never be less in any parish or NUM-
cipality than the greatest amount due
from such parrish or municipality to
the school board from the constitu-
tional three mill school ad valorem
tax collected for either the year 1911
or 1912, taking the year which yield
ed the highest amount. Provided
further, that cities and towns that
are not exempt from the payment of
parish taxes shall not be required t.
pay this ad valorem tax If it be al
ready imposed by the parish authori-
ties; provided further, that this ad
valorem tax shall not be imposed tc
the maximum whenever the school
board certifies that a smaller levy
will meet the needs of the schools.
IL. AL property the taxation Of
which is reserved to the State, except
proudcts of mines, of stone Quarries
of 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 taxation, shall
continue to be subject to special tax
es now in force, and shall be liable
to such special taxes as may be i'm.
posed by local, special districts anc
political subdivisions in the future in
accordance with law; provided that
no parish or incorporated municipali-
ty shall levy a special tax for the
support of any purpose which 1t is
obligated to take care of out of its
ordinary alimony, unit. 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 its
taxing authority.
II. Levee District Taxes and fore
ed 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 until
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 IL, as tc
property reserved for State revenue
shah be based on the assessment
made by the State Tax Commission
for State purposes, equalized annu,
lily by said Tax Commission In each
orich %k1 I~.s.