Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-09-13


fut ana may levy a different special tax
for each OF said objects Of taxation. The
Government OF the United States for any
purposes, and contractors engaged In the
construction OF any public work for the
State or for the United States solely for
The purpose OF such public work are au- /
thorized to take free from taxation
gravel. shell or sand from the beds of
public waters and the public shores Of
the State. Every citizen of the State |
shall have similar right to take such |
materials for his own personal use free |
from taxation. unless they are taken for
sale. All real and personal property OF |
che owners Of such mines, wells. quarrfes
and pits. except machinery. tools and Inn
GRAFTON Of any mine. oil or gas well, stone
quarry, sand, gravel or shell pit. and ex-
cept the products themselves while In
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 LOG per
cent of Its fair market value as each To-
cal governing authority may establish,
and a tower percentage may be estab-
lished for personal than for real property
or for the values OF improvements than
IL. 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 I'M
der easement, may he assessed separately
from. or together with, the improvements
thereon as the Tax Commission may
deem most practicable.
IL. Assessments shall be arranged geo.
graphically as far as possible either upon
| the roll or upon separate records and the
General Assembly shall pass laws pro-
viding for the printing and publication In
| pamphlet form of the records. showing
| such geographically arranged assessments
and for the sale OF such pamphlets at
small price.
Is. Every 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
L. state licenses and special State
4 taxes shall be due and payable at such
time as the General Assembly may pre-
scribe.
Article VII.
l. Every municipality shall have the
right 20 provide, at IFS discretion, by
ordinance OF its governing authority. the
officer or officers. who shall collect It's
taxes, and TO fix the compensation to
be paid such oficer, or officers, and the
mode Of their election or appointment:
and every Parish shall elect by a vote OF
It's qualihed electors the officer, or ON
sSe co M az such ofscer or ON
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 power
shall not Re exercised in the Parishes,
nor in the Parish OF Orleans as to asses
sors until the terms Of ONCE of the pres
emit incumbents expire. After January I
; 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 ns
collected bv the Sheriff of each Parish ex'
! cent the Parish Of Orleans, at the pres
ent rate CT conversation unless sucl
compensation shall be changed by TIN
} General Assembly. After January !
, 1914 Parish Assessors shall be compen
I stated by the Parishes and the Assessors o
! the Parish Of Orleans by the City of New
; Orleans II under the referendum amend
J ment submitted to the people at the sam
{ time this amendment is submitted pro
] viding a way TO relieve municipalitie
Y from general parish taxes. subject to a.
. obligation to contribute to certain funds
: Is adopted. then each municipality so re
8 lieved from such taxation, shall have IN
{ right by It's governing authority, to pro
: vide for the appointment or election Q
: IT'S own assessor or assessors and to n
their compensation.
Article VII.
: 1. In order to reimburse parishes an
: municipalities now free from paris
: withdrawal Of the sources of state rev
a enue from parish and municipal taxatiol
: there Is hereby granted to each parish an
! to each such municipal corporation IN
= right to levy an additional tax of six mil
on unsegregated property.
a q In order to similarly reimburse mt
X inequalities not now free from paris
(. taxes each parish shall levy annually I.
y eight years after January !, 1914, u
j. six mill tax aforesaid, or so much there's
sr as may be necessary, and out Of the pr
ut ceeds Of this tax each parish shall, und
ID the supervision Of the Tax Commissio
p within its limits for loss OF reven'
ir caused by such withdrawal. Such con
es pensation to be made on the basis pr
to vided In the following sentence for con
pensation by the State to parishes.
NJ the proceeds Of such tax remaining
10, each parish, added to the proceeds OF q
cd levy OF the one per cent tax now pc
I'd mitted TO be levied, after making q
in compensation aforesaid, shall not be sun
OF Client to repay to said parish the sum
d. would have received by the levy OF
n present one per cent alimnny ta ,e, on \
er an increase of ive per cent on Z
to amount Of said tax, then the State sh'
as compensate each parish the amount
'e, such deficiency as fixed and reported
I'm the Tax Commission.
ANY municipality now free. or her
X after made free. from parish taxati
ca which Is not reimbursed by the levy
to, levy which II hereby granted TO IL, sn
Of he compersated by the General Assent
ed on the basis above provided for compe
MS sation by the State to the parishes, {
- amount OF said comDensation TO be nx
lily Ny the Tax Commission.
in "a The obligation to~make the compe
So nations herein provided for shall be ma
an datory on the General Assembly, but
is such compensations shall be made az
Nv TX After the year 1921, no parish sh
all levy any part Of such six mills Will
IN the limit Of any INCORPORATED municip
fly and said MUNICIPALITIES shall be
M titled to levy and collect such SIX
la tax for their own account.
nx The claims OF each parish and m
err nfcipality for compensation shall be p
So scented to the Tax Commission. which 81
lge examine such claims and report the "a
ION and its conclusions to the General Asse
ess bly, on or before the FIRST day OF ef
m regular session. q.
do T. In reimbursement for the 81
,ge sources Of revenue herein witnora
snt from her assessed values, and for
ing joint benefit Of her alimony and her
Ind listing one per cent debt tax, the city
ex- New Orleans, after January ]. 1918,
rial hereby granted the right to levy annut
ort and shall levy annually as long as
re- one per cent debt tax Is required py
ted 70 be levied, an additional tax or
to mills Out Of the proceeds OF this
her there shall be paid by preference an
en- ally to the Board of Liquidation OF
ney City Debt. for the benefit OF the one
or cent debt tax a sum equal to that WI
ice, said tax produced In the year 1919 on
ate segregated sources OF State revenue q
or ated within the CITY limits. and the !
in ance OF the proceeds of said six mill
IL shall 60 10 the alimony fund OF the {
irf- & The two mill ad valorem spe
ons sewerage and water tax Of the City
ing New Orleans shall continue to be ley
ate as long as required by law on the soul