The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1912-10-05


election or appointment; and every
parish shall elect by a vote of its
qualified electors the officer, or Off
GERS, to assess its property for tax
alton the compensation of such Off
Ger or officers to be fixed by the Po-
lice Jury not less 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 assess
Ors, until the terms of office Of the
present incumbents expire. After
January !, 1914, and until the eXpira-
ton of the terms of said officers, all
local assessments shall be made by
the assessors Of each parish and the
assessors of New Orleans at the
present rate of compensation. All 10
cal taxes and licenses except those
levied by municipalities, shall be col
lected 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 Jan
uary l, 1914, Parish Assessors shall
be compensated by the Parishes and
the Assessors of the Parish of Or
leans by the City of New Orleans. If
under the referendum amendment
submitted to the people at the same
time this amendment is submitted
providing a way to relieve municipal
tiles from general parish taxes, sub
ject to an obligation to contribute TO
certain funds, is adopted, then each
municipality so relieved from such
taxation, shall have the right by it's
governing authority, to provide for
the appointment or election of it's
their compensation.
Article VIII.
/. In order to reimburse parishes
and municipalities now free from par
ish taxes for loss Of revenue caused
by the withdrawal of the sources Of
state revenue from parish and munic-
ipal taxation, there is hereby grant
ed to each parish and to each such
municipal corporation the right to le-
w an additional tax of six mills on
unsegregated property.
2. In order to similarly reimburse
municipalities not now free from par
iSh taxes each parish shall levy an
nually for eight years after January
l. 1914, the six mill tax aforesaid, Or
SO much thereof as may be necessa-
~, and out Of the proceeds of this
tax each parish shall, under the sup
ervision of the Tax Commission, com
pensate each such municipality with
in it's limits for loss of revenue caus-
ed by such withdrawal. Such COM
pensation to be made on the basis
provided in the following sentence
for compensation 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 permitted to
be levied, after making the compen-
sation aforesaid, shall not be suffici-
ent to repay to said parish the sum
it would have received by the levy
of it's 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 def
cheney as fixed and reported by the
Tax Commission.
3. Any municipality now free, or
hereafter made free, from parish tax
alton 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 ba-
sis above provided for compensation
by the State to the parishes, the
amount Of said compensation to be
fixed by the Tax Commission.
4. The obligation to make the COM
pensations herein provided for shall
be mandatory on the General Assem-
bly,, but no such compensations shall
be made after the year 1921.
5. After the year 1921, no parish
shall levy any part Of such six mills
within the limit of any incorporated
municipality and said municipalities
shall be entitled to levy and collect
such six mill tax for their own ac-
count.
6. The claims of each parish and
municipality for compensation shall
be presented to the Tax Commission,
which shall examine S1,ch claims and