Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-10-18

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levy will meet the needs Of the schools.
IL All property the taxation Of which
Is reserved to the State. except products
OF mines. Of stone quarrfes, Of sand.
| gravel or shell pits, and Of oil or gas
wells, as well az all other property, which
may not be specially exempted from such
taxation. shall continue to be subject to
| special taxes now In force. and shall be
posed by local, special districts and po-
littcal subdivisions in the future in ac-
cordancs with law; provided that no par
levy q special tax for the support Of any
purpose which II Is obligated to take care
/ OF out Of its ordinary alimony, until IL
shall have first exhausted its ordinary
taxing power, upon an assessment of At
least fifty per cent Of the market value
OF the property subject TO its taxing au-
thority.
-. Levy district taxes ana forced con-
tributions shall continue to be levied
within each district on the sources of
State revenue situated in each levee dis
trict, and all levee taxes and contribu-
lions shall be collected by the sheriff Of
each parish, under existing law, and In
New Orleans by the State tax collectors
until June 80, 1915, and thereafter by the
collecting officer Of the City Of New Or
leans.
10. The taxes mentioned in the fore
going sections s, IL and LAS to property
reserved for State revenue, shall be based
Tax Commission for State purposes,
equalized annually by said Tax Commits
sion In each parish or municipality to
the basis Of assessment therein locally
established.
l. All revenues received by the Stats
from all sources shall go into q fund
called the General Fund, and the Gem
eral Assembly shall apportion said fund
among all the public purposes for which
taxation is levied, setting aside, however,
each year. the following:
A For the General Public School Fund
not less than one-fifth Of the gross rev.
vided that such apportionment shall never
be less than One Million and Thirty
Thousand Dollars $1,000, 000.o0).
b. For the General Engineer Fund, not
lars (S400. 000.00).
c. For Confederate Pensions, not less
than the amount provided or to be pro-
vided by the Constitution.
ID. For the Good Roads Fund, not less
than One Hundred Fifty Thousand Dol
lars (,150. 100000, plus the whole pro-
ceeds Of the States moiety OF the special
automobile. taxieab and auto-driven We
E. For the Public Debt Fund not less
than Five Hundred Twenty-Five Thou
sand Dollars s52S, oooo0) or not less than
$3.50, o0o.00). II the Public Debt amend
ment submitted to the people at the same
time this amendment is submitted -
adopted
Article x.
1. All State taxes ana licenses except
as hereinafter provided shall be collected
by the State Treasurer. The General As
sembly shall provide such additional clerf-
cal force In the Treasures ONCE as may
be necessary to enable him to perform
the duties herein prescribed.
2. The General Assembly shall have
the power to provide for kpecial Revenue
Agents, not to exceed three in number,
licenses, and taxes. and to assist the Tax
Commission In gathering Information for
levying assessments, and shall hx the
compensation and duties Of such agsntA
Article xI.
/. All articles and parts Of articles Of
the Constitution of 1893 on the subject Of
and taxation. and all amend
to or in conflict with the provisions Of this
amendment be and the same are hereby
repealed
SCHEDULE
1. No part Of this amendment to the
Constitution shall go into effect until
visions Of sections one. two. ave. six ana |
seven OF Article III, as to special taxes |
shall go into effect as soon as the Gem |
them into sheet tnI ana ~. 'S proy,s;Ons ~
sections three and four Of said Article |
shall 60 into effect on January LIST, 1913, |
provided laws carrying them into eject |
1913; provided further. that laws carrying |
later date.
z. On and after January LIST. 1914 the
Office Of the State Board Of Appraisers |
and the ONCE Of State Board Of Equali- |
nation shall be abolished; but the present |
incumbents shall hold their ofices at the |
present terms shall expire, and they shall |
aid the Tax Commission In putting the |
system provided for in this amendment |
into operation, and In that connection |
they shall perform such duties as the Tax /
Commission and the General Assembly
may prescribe.
3. The license tax authorized by the
present Constitution to be levied on the
soil, shall be superseded by this amend
Inent as to the severance Of minerals, oil /
and gas. and shall be levied only on the
severance Of forest products
=. When this amendment goes into ef- /
rect on January 1, 1914. the special State
taxes levied for good roads and for Con-
Ieoerate veterans as now established or
as may De established by the amendment
time this amendment Is submitted, shall
cease ana the General Assembly shall |
make provision out Of the General Fund
funds as hereinabove provided.
o All state taxes and licenses uncol-
lected on January /, 1914, for 1918 and
PRECIOUS years. shall be collected and ac-
counted for, under existing laws, by the
5nerins In the parishes. and the State
Tax Collector in New Orleans, but all
yucn corrections must be completed by
I Ja 50, 1915. up to which date the State
main In ONCE. He shall also collect all
state licenses levied in the Parish Of
New Orleans until said date and the Gen.
lion OF his clerical force to take place on
Iuns 80. 1914. After June 50. 1915, any
state licenses and taxes then remaining
unpaid. shall be collected by the State
BY appropriate legislation provide com
pensation on an equitable basis to the
lax collectors and assessors Of the sew
"a parishes for the sums they may lose
the expiration OF their terms OF ofics in
on the State taxes that
would have accrued on the sources Of
reyenue segregated to the State. pro-
obligation 20 reimburse them IN any
greater amount than VIII guarantee 10 |
them sum equal TO the total Of the COM
missions Of their ONCE for the years 1911
highest amount. and the General Assem-
oly shall at Its regular session In 1914 and
lsl6 make an estimate Of the probable
mount needed for such purpose. and
md al the biennial sessions Of 1915 and
ylb II shall make a further appropriation
o cover any deficiency.
s. The amendments to the Constitu-
Ion submitted to the people At the same
ime that this amendment IL submitted,
proposing TO exempt from taxation the
objects therein specially set forth. II
ldopted shan not be affected by the pro-
isions OF this amendment; nor shall this
amendment be construed as affecting ant
property now exempt from taxation Nm
Ter the Constitution of 1893 and its
Z. The Pubuc Deht Ar,.rar,.,. -