The Natchitoches enterprise. (Natchitoches, La.) 1888-1965, 1912-10-24

ahs 0snsRAl Assembly may levy specia
taxes per cubic yard of material taker
9Vt and may levy different special tai
for each of said objects of taxation. Tit
Government of the United States for an!
purposes, and contractors engaged in TIT
construction Of any public work for thu
State or for the United States solely 70
the purpose of such public work are an
thorized to take free from taxation
gravel, shell or sand from the beds o
public waters and the public shores q
the State. Every citizen of the STATE
shall have a similar right to take sucl
materials for his own personal use fret
from taxation. unless they are taken fo
sale. All real and personal property o
the owners of such mines. wells, qHarrie!
and pits, except machinery, tools and i'm
| plements absolutely essential to the OPP.
| GRAFTON Of any mine, oil or gas well stone
quarry; sand. gravel or shell nit, and ex
cept the products themselves while il
the hands of the producer, shall be To-
allv assessed and taxed.
| 10. All real and personal property re.
! served for local taxation shall he assessed
at such percentage not to exceed 100 pei
cent of its fair market value as each To-
cal governing authority may establish
and 'ower percentage may be estab-
lished FOR personal than for real property
| or for the values of improvements thar
! for land values.
| II. In all assessments Of real property
whether for local or for State purposes
| the value Of the land shall he assessed
| separately from the value of the improve
| ments: but railroad. pine line and CANA
| rights of way, whether held in fee or un-
| der easement, may he assessed SeDara tely
from, or together with. the improvements
| thereon as the Tax Commission may
| deem most ractiCa bile.
-. Assessments shall he arranged geo.
| graphically as far as possible either upon
| the ron or upon separate records and the
| General Assembly shall nass laws pro-
| Vidine for the printing and puh'icat inn in
| pamphlet form of the records showing
| QanpTn a rod &c
and for the sale of such pamphlets at a
small price.
-. Every tavDayer shall have the
| right Of testing the correctness of his as
sessnent IN the courts within such time
| as the General Assembly NAV nreScribe:
and no property shall he assessed for a
| sum In excess of the percertage of its
fair market value. as prescribed bv the
! governing authority.
| II. state licenses and sneciaI State
| taxes shall he due and pavahle at such
time as the General Assembly may pre-
scribe.
Article VII.
I. Every municipality shall have the
! right 70 provide, at IFS discretion, by
| ordinance of its governing authority. the
| officer or officers, who shall collect its
taxes, and TO fix the conversation to
| be paid such officer. or officers, and the
| mode of their election or appointment:
| and every Parish shall elect by vote of
! its qualified electors the officer, or Off
| GERS. to assess its property for taxation,
| the CONDENSATION of such officer or Off
| GERS to be fixed by the Police Jury not
| less than ten months before the election.
and not subject to change during the
| elected officers inCumhency. This noWer
shall not he exercised in the Parishes,
| nor in the Parish of Orleans as to asses
sors until the terms of Office of the pres
ent incumbents expire. After January I.
| 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 ne
collected by the Sheriff of each Parish ex-
cent the Parish of Orleans, at the pres
| ent rate of COMPENSATION unless such
| compensation shall be changed by the
| General Assembly After January l,
1914. Parish Assessors sh11 he compen-
| stated by the Parishes and the Assessors of
the Parish of Orleans by the City of New
| Orleans. If under the referendum amend
r1ent submitted to the people at the same
| time this amendment is submitted pro-
viding a way to relieve municipalities
| from general parish taxes, subject to an
obligation to contribute to certain funds,
is adopted, then each municipality so re-
iieved from such taxation. shall have the
right by ITS governing authority. to pro,
vide for the appointment or election of
itS own assessor or assessors and to fix
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 and
to each such municipal corpoTation the
ri sl,t to Levy r "a " H.. -
on unsegregated property.
2. 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. so much thereof
ceeds of this tax each parish shall under
the supervision of the Tax Commission,
compensate each such municipality
within its limits for loss of revenue
pensatfon 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 he levied. after making the
COMPENSATION aforesaid. shall not be suffi-
cient to repay to said parish the sum 1t
would have received by the levy of its
present one per cent alimony tax on the
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.
5. ANY municipality now free, or mere
after made free, from parish taxation
which is not reimbursed by the levy of
the additional six mill tax, the power to
levy which is hereby granted to it, shall
be COMPENSATED by the General Assembly
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 compensations shall be made after
the year 1921
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.
s. The claims of each parish and mu-
nfciraity for conversation shall be pre-
sented 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 /, 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
TO be levied, an additional tax of six
mills. Out of the proceeds of this tax,
there shall be paid by preference annu-
ally to the Board of Liquidation of the
City Debt for the benefit of the one per
cent debt tax. a sum equal to that which
said tax produced in the year 1912 on the
segregated sources Of State revenue stu
ated within the citv limits. and the bal
ance of the proceeds of said six mill tax
shall GO to the ainlony fund of the city.
g. The two mill ad valorem special
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.
2. In case the referendum amendment
submitted to the people at the same time
this amendment is submitted providing a
parish taxes subject to an obligation to