St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-09-14

This percentage shall not exceed i've
per cent for sulphur; three per cent
for salt: two and one-half per cent
for oil and gas, and two per cent TOT
rock and other minerals, inclusive
of gravel, sand and shells. This tar
shall not apply to the product OF
any mines, quarries or pits or oil or
gas wells, where the owner, otner
than public service corporations, uses
the same for his personal purposes
and does not sell the same or 1ts
products or manufacture the same
into another product for sale. Where
gravel. sand or shells are taken from
the beds of public waters, or from
shores not subject to private owner
shin. the General Assembly may levy
special taxes per cubic yard OF ma
terial taken out and may levy di1-
ferent special tax for each OF said
objects of taxation. The Govern
ment of the United States Tor any
purposes, and contractors engaged N
the construction of any public WORK
for the State or for the United states
solely for the purpose OF such pub
lie work are authorized to take free
from taxation gravel shell or sano
from the beds of public waters ana
1.-The public shores of the state.
Every citizen of the State shall nave
similar right to take such materl-
ais for his own personal use Tree
from taxation, unless they are taken
for sale. All real and personal
nronerty of the owners of such mines
wells. quarries and pits except ma
chinery. tools and implements abso-
llutely essential to the operation OF
any mine, oil or gas we'll, stone quar-
nv. sand. gravel or shell pit, and ex-
cept the products themselves while
in the hands of the Aroducer. snal
he locally assessed and taxed.
10. All real and personal prop,
erty reserved for local taxation shall
be assessed at such percentage not to
exceed 100 per cent of its fair marx
ct value as each local governing au-
thority may establish, and lower
percentage may be established 1ol
personal than for real property or loi
he values of Improvements tnan Io1
and values.
IL. In all assessments OF real
nroperty whether for local or foi
state purposes, the value OF the lano
shall be assessed separately from tne
value of the improvements; Dut rail-.
road. pipe line and canal rights OF
way. whether held in fee or under
easement, may be assessed separate
lly from. or together with, the I'M
provements thereon as the TAX Com
mission may deem most practicaDle
IL. Assessments shall be arrane'
ed geographically as far as possible
either upon roll or upon separate
records and the General Assembly
shall pass laws providing for the
printing and publication in pamphlet
form OF the records, showing sucn
Geographically arranged assessments
and for the sale of such pamphlet
at small price.
IS. Every taxpayer shall have
the right of testing the correctness
of his assessment in the courts with
in such time as the General Assembly
may prescribe; and no property shall
be assessed for q, sum in excess Of
the percentage of its fair market
value, as prescribed by the governing
authority.
IA. State licenses and special
State taxes shall be due and payable
at ouch time as the General Assembl;
may prescribe.
ARTICLE VII.
1. Every municipality shall have
the right to provide, at it's discre
ton, by ordinance of its governing
authority, the officer or officers, who
shall collect its taxes, and to fix the
compensation to be paid such officer
or officers, and the mode Of their cleo
ton or appointment; and every par
ish shall elect by q vote of its quail.
fed electors the officer, or officers
to assess its property for taxation
the compensation of such officer OF
officers to be fixed by the police jury
not less than ten months before the
election, and not subject to change
during the elected officers incumben.
cy. This power shall not be exer-
cised in the parishes, nor in the par.
ish of Orleans as to assessors, un-
incumbents expire. After January
| 1, 1914, and until the expiration Of
the terms of said officers, all local
assessments shall be made by the as.
SCISSORS of each parish and the asses
sors Of New Orleans at the present
rate of compensation. All local tax
es and licenses except those levied
by municipalities, shall be collected
by the Sheriff of each parish, except
the parish of Orleans, at the present
rate of compensation unless such
compensation shall be changed by the
General Assembly. After January /.
1914. Parish Assessors shall be COM
pensated by the parishes and the
Assessors of the parish of Orleans
ty the city of New Orleans. If under
the referendum amendment submit
ted to the people at the same time
t:.is amendment is submitted provid-
ing way to relieve municipalities
from general parish taxes, subject &c
ar obligation to contribute to GER
tai: funds, is adopted. then each
municipality so relieved from such
taxation, shsil have the right by its
governing authority, to provide for
the appointment or election of it's
own assessor or assessors and to liz
their compc-l ,..:.on.
AR :iCLE VIZ.
!. In orde: TO reimburse parishes
and municipal; nov free from
Parish taxes ;or ;oss Of revenue caus-
I'd ty the w.ri.drawas Of the sources
. state revenue from parish and
M Municipal taxaion, thc-e is hereby
granted to each parish and to each
such municipal corporation the right
to levy an additional tax of six mills
on unsegregated property.
2. In order to similarly reimburse
municipalities not now free from mar
ish taxes each parish shall lew an
nually for eight years after January
l, 1919, the six mill tax aforesaid.
on