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

the QSn0rAi Assembly may levy special
taxes per cubic yard of material taken
cut 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 ~
| thorized to take free from taxation
gravel, shell or sand from the beds of
public waters and the public shores or
the State. Every citizen of the state
shall have a similar right to take such
materials for his own personal use free
! from taxatton, unless they are taken Tor
| sale. All real and personal property or
| the owners of such mines. wells. quarr1es
| 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 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 100 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
| for land values.
| H. In all assessments of rea! 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 lire and canal
rights of way, whether held in fee or un-
| der easement. may he assessed separately
from. or together with. the improvements
| thereon as the Tax Commission may
| deem most prac ticab BILE.
| 10. Assessments shall he arranged geo
| graphically as far as possible either upon
the roll or UPON separate records and the
| General Assembly shall pass laws pro-
viaine for the printing and puh'iCa ton in
| pamphlet form of the records, showing
such geographically arranged assessments
| and for the sale of such pamphlets at a
| small price.
IL. Every taxpayer shall have the
| right of testing the correctness of his as
| SeSsrent IN the courts within such time
az the General Assembly may nrescribe:
and property shall be assessed for a
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 ha due and PAYABLE at such
time as the General Assembly may pre-
scribe
Article VII.
/. Every municipality shall have the
right to provide. at its discretion, 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 election or appointment:
and every Parish shall elect by a vote of
its qualified electors the officer, or OFF,
GERS t. assess its property for taxation,
the COMPENSATION 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 incumbency. This power
shall not be 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 l.
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 nv the Sheriff of each Parish eX-
cept the Parish of Orleans, at the pres
ent rate of COMPENSATION unless such
COMPENSATION shall be changed by the
l General Assembly After January l.
1914 Parish Assessors shall be compen-
stated by the Parishes and the Assessors oil
the Parish Of Orleans by the City of New
Orleans If under the referendum amend
ment submitted to the people at the same
tir'e this amendment is submitted pro
viding a way to relieve municipalities
from general parish taxes subject to ar
obligation to contribute to certain funds
Is adopted. then each municipality so re
lieved from such taxation, shall have the
right by its governing authority, to pro
vide for the appointment or election o
IT'S own assessor or assessors and to NJ
their compensation.
Article VIII.
/. In order to reimburse parishes ant
municipalities now free from parisl
taxes for loss of revenue caused by tn
withdrawal of the sources of state rev
epue from parish and municipal taxation
there is hereby granted to each parish ant
to each such municipal corporation IN
right to levy an additional tax of six mill
on unsegregated property.