Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-10-11

for each Of said objects OF taxation. Tit
Government Of the United States for an
purposes, and contractors engaged In I'M
construction of any public work for tn
State OF for the United States solely TO
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 o.
The State. Every citizen Of the STATE
shall have similar right TO take sucf
materials for his own personal use free
from taxation. unless they are taken fol
sale. All real and personal property o
the owners OF such mines, wells. quarrfe'
and pits, except machinery. tools and i'm
plements absolutely essential to the op-
GRAFTON Of any mine. oil or Es4s well. stone
quarry. sand. gravel or she'll, pit, and ex-
eept the products themselves while ir
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
At such percentage not to exceed 100 pei
cal governing authority may establish,
and lower percentage may be estab-
nshed 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 or 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.
IL Assessments shall he aVanged geo
graphically as far as possibleN ither upon
the roll or upon separate records and the
General Assembly shall pass laws pro-
viding for the printing and put cation in
pamphlet form Of the records. showing
such geographically arranged assessments
and for the sale OF such pamphlets at a
small price.
Is Everv taxpayer shall have the
right OF testing the correctness OF his as
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
fair market value. as prescribed by the
governing authority.
IL. State licenses and special State
taxes shall be due and payable at such
time as the General Assembly may pre-
scribe.
Article VII.
I. Every municipality shall have the
right 20 provide. at IFS discretion, by
ordinance of fits governing authority, the
oficer or officers. who shall collect its
taxes and TO FIX the compensation to
be paid such ofhcer, or officers. and the
mode OF their election or appointment
and every Parish shall elect by a vote Of
fits qualified electors the officer, or on
GERS, to assess its property for taxation,
GERS to be fixed by" the Police Jury not
Tess than ten months before the election.
and not subject to change during the
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
nents 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-
cspt the Parish Of Orleans. at the pres
sBt 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
time this amendment Is submitted pro-
viding way TO relieve municipalities
from general parish taxes. subject to an
obligation 70 contribute to certain funds,
ls adopted, then each municipality so re-
heyed from such taxation, shall have the
night by It's governing authority, 70 pro-
vide for the appointment or election of
US own assessor or assessors and to fix
Their compensation.
Article VIII.
/. In order to reimburse parishes and
,s row free from parish
withdrawal OF the sources Of State rev.
enue from parish and municipal taxation,
shere fs hereby granted to each parish and
20 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 l, 1914, the
six mill tax aforesaid. or so much thereof
a. may be necessary. and out Of the pro-
eeeds OF this tar each parish shall. under
the supervision Of the Tax Commission.
within its limits for loss Of revenue
esused by such withdrawal. Such COM
pensation 70 be made on the basis pro-
pensation by the State to parishes. II
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 SUM-
Client to repay to said parish the sum II
would have received by the levy of its
present one per cent alimony tax on the
an Increase OF nve 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.
g. Any municipality now free, or here
after made free, from parish taxation
sfe additional six mill tax, the power TO
levy which n hereby granted to f. shall
be compensated by the General Assembly
on the basis above provided for compen-
satiou by the State to the parishes the
amount OF said compensation to be axed
by the Tax Commission
4. The obligation to make the compen-
sations herein provided for shall be man.
datory on the General Assembly, bit 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
tar for their own account.
s. The claims Of each parish and mu-
nicipality for compensation shall be pre-
sented to the Tax Commission which shall
examine such claims and report the facts
and its conclusions TO the General Assem-
Oily on or before the FIRST day of each
regular session.
Z. In reimbursement for the State
sources OF revenue herein withdrawn
nom her assessed values and for the
2oint oeneft Of her alimony and her. ex-
sung one per cent debt tax, the city Of
New orleans, after January /. 1914. Is
hereby granted the right to levy annually
and shah levy annually as long as said
one per cent debt tax Is required by law
70 De levied, an additional tax OF six
nlins. Out OF the proceeds Of this tax
mere shall be paid by preference annu-
ally TO the Board OF Liquidation Of the
City Debt, for the beneft OF the one per
cent debt tar. q sum equal to that which
eeid TAR produced In the year 1917 on the
segregated sources of State revenue stu
sted within the CITY limits. and the bal
ence OF the proceeds OF said six mill tax
snail 60 to the alimony fund of the city
The two mill ad valorem special
sswerage and water tax Of the City Of
New orleans shall continue TO be levied
tax. '