The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-11-01

nent submitted to the people at the same
time this amendment IS submitted pro-
viding way to relieve municipalities
from general parish taxes, subject to an
obligation to contribute to certain funds.
is adopted, then each municipality so re- .
liayed from such taxation. shall have the
right by It's governing authority, to BRO
vide for the appointment or election of
It's own assessor or assessors and to fix
their compensation.
Article VIII.
/. In order to reimburse parishes and
municipalities now free from parish
tayes for loss of revenue caused nv tho
withdrawal Of the sources Of State ~
anue from parish and municipal taxaH y.
there is hereby granted to each parish al 4
to each such municipal corporation the
right to levy an additional tax of six mills
on unsegregated property.
.. In order to similarly reimburse mu-
inequalities not now free from parish
taxes each parish shall levy annually for
eight years after January I, 1914, the
six mill tax aforesaid. or so much thereof
as may be necessary. and out of the pro-
ceeds Of this tax each parish shall, under
the supervision Of the Tax Commission,
compensate each. such municipality
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 If
the proceeds of such tax remaining to
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 suff1-
cient to repay to said parish the sum it
would have received by the levy Of its
present one per cent alimony tax onPthe
basis Of the assessment rolls of 1911, plus
an increase OF five per cent on the
amount of said tax, then the State shall
compensate each parish the amount Of
such deficiency as fixed and reported by
the Tax Commission.
3. Any municipality now free, or here
after made free, from parish taxation
which is not reimbursed b. the levy of
the additional six mill tax, the power to
levy which is hereby granted to it, shall
on the basis above provided for compen-
sation by the State to the parishes, the
amount Of said conversation to be fixed
by the Tax Commission.
4, The obligation to make the compen-
sations herein provided for shall be man
datory on the General Assembly, but no
such conversations 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 municipal
ity and said municipalities shall be en-
titled to levy and collect such six mill
tax for their own account.
g. The claims of each parish and nu-
nicpalitv for compensation shall be pre.
scented to the Tax Commission, which shall
examine such claims and report the facts
and its conclusions to the General Assem-
bly, on or before 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 ex-
listing one per cent debt tax, the city OF
New Orleans, after January 1, 1914. is
hereby granted the right to levy annually
and shall levy annually as long as said
one per cent debt tax IS required by law
mills. Out OF the proceeds of this tax,
there shall be paid by preference annu-
r'v to the Board Of Liquidation OF the
City Debt for the benefit of the one sper
cent debt tax. sum equal to that which
said tax produced in the year 1912 on the
segregated sources of State revenue stu
ated within the city limits and the hal
ance of the proceeds Of said six mill tan
shall 90 to the alimony fund of the cltEs.
s. The two mill ad valorem speeial
sewerage and water tax OF the City Of
New Orleans shall continue to be levied
as long as required by law on the sources
| Of State revenue subject to an ad valorem
tax.
o. In case the referendum amendment
submitted to the people at the same time
| this amendment is submitted providing a
| wav to relieve municipalities from general
| parish taxes subject to an obligation to
| contribute to certain funds. Is adopted,
then the power to levy six mills Of addi.i
tional taxes is hereby granted to all par.
ishes voting for such release to be levied
on property outside Of the municipalities
/ and the power toTievy ~. unillas hfna !.
tional taxes is hereby granted to E(ll
| municipality so released to be levied n
the property within its corporate limit,
the obligation of the State to make cey,s-
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 undfsturbed.
10. And whether said amendment shall
be adopted or not adopted, the police
juries Of the several parishes and the
governing authorities of cities 1.-THE Par
ish Of Orleans excepted). and towns not
subject to parish taxes, shall levy and
collect and turn over to the duly consti-
tuted school authorities under the super
vision and control Of the State Board Of
Education. an amount equal to at least
three tenths Of the gross amount OF ad
va1orem taxes, which they levy and COL
lect. provided that such amount shall
never he less in any parish or munich
pality than the greatest amount due from
such parish or municipality to the school
hoard from the constitutional three mill
school ad valorem tax collected for either
the year 1911 or 1912. taking the wear
which yielded the highest amount Pro-
vided further. that cities and towns that
are not exempt from the payment OF
parish taxes shall not be required to bay
this ad valorem tax II 1t be already I'M
posed by the parish authorities: provided
further, that this ad valOrem tax shall moi
be imposed to the maximum wheneve,
the school board certifies that smaller
levy will meet the needs of the schools
II. All property the taxation of which
Is reserved to the State, except products
Of mines. Of stone quarries, Of sand
gravel or shell pits, and of oil or "a,
wells. as we'll as all other property, which
may not be specially exempted from sncf
taxation. shall continue to be subject L
special taxes now in force, and shall ht
liable to such special taxes as may be I'm,
posed by local. special districts and DO.
itical subdivisions in the future in ac.
,ordance with law provided that no par.
; lsh or incorporated municipality shall
evy special tax for the support OF any
purpose which it is obligated to take car,
: IT out of it's ordinary alimony, until i
shall have first exhausted its ordinar,
taxing mower, upon an assessment sof a
: least fifty per cent Of the market vain,
! IT the property subject to its taxing au
thority.
-. Levy district taxes and forced con
tributons shall continue to be leyie,
within each district on the sources 3
state revenue situated in each levee dis
=. trct, and all levee taxes and confirm,
lions shall be collected by the sheriff r
!: each narish, under existing law, and i,
: New Orleans by the State tax collector
: ; until June 30, 1916. and thereafter by Ii
collecting officer of the City of New or
leans ~
{, 49, The taxes mentioned in the fore