Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-09-27

nent submitted to the people at the same
time this amendment is submitted pro-
viding a way to relieve municipalities
from general parish taxes, subject 10 an
obligation TO contribute to certain funds,
is adopted, then each municipality so re-
Heved from such taxation, shall have the
right by its governing authority, 10 pro,
vide for the appointment or election OF
it's own assessor or assessors and to hx
their compensation.
Article VIII.
!. In order to reimburse parishes ana
municipalities now free from parish
withdrawal OF the sources Of State rev
enue from parish and musicipal taxation,
there is hereby granted to each parish ana
20 each such municipal corporation the
right to levy an additional tax OF SIX rnhls
on unsegregated property.
q In order to similarly reimburse mu-
inequalities not now free from parish
taxes each parish shall levy annually Tor
eight years after January j, 1919, the
six mill tax aforesaid, or so much thereon
as may be necessary. and out of the pro-
ceeds Of this tax each parish shall, under
the supervision of the Tax Commission,
within its limits for loss of revenue
caused by such withdrawal. Such COM
pensation TO he made on the basis pro-
vided in the following sentence for COM
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 suff1-
cient to repay TO said parish the sum II
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 amfint of
such deficiency. as fixed and repdNed by
the Tax Commission.
g. ANY municipality now free, oqthere-
after made free, from parish tBaton
which is not reimbursed by the levy 81
the additional six mill tax, the power to
levy which is hereby granted TO II, shall
he COMPENSATED by the General Assembly
on the basis above provided for compen-
sation by the State to the parishes, the
amount Of said CONDENSATION to be fixed
by the Tax Commission.
T. The obligation to make the compen-
Stations herein provided for shall be man
datory on the General Assembly, but no
such concentrations shall be made after
the year 1921.
s. After the year 1921. no parish shall
levy arv part Of such six mills within
the limit Of any incornorated municipal
itv and said municipalities shall be en-
titled to levy and collect such six mill
tax for their own account.
6. The claims OF each parish and mu-
hicipality for compensation shall be pre-
sented to the Tax Commission, which shall
examine such claims and report the facts
and fits conclusions to the General Assem-
bly, on or before the first day Of each
regular session.
Z. In reimbursement for the State
sources Of revenue herein withdrawn
from her assessed values. and for the
Joint benefit Of her alimony and her ex.
isting one per cent debt tax. the city Of
New Orleans. after January 1. 1914. Is
hereby granted the right TO levy annually
and shall lew annually as long as said
one per cent debt tax Is required by law
to be levied. an additional tax OF six
mills. Out Of the proceeds Of this tax.
there shall be paid by preference annu-
Pilv tn the Board Of Liquidation Of the
CITY Debt. for the benefit OF the one per
- cent debt tax. sum equal to thst which
said tax produced in the year 1912 on the
segregated sources of State revenue stu
ated within the citv limits. and the bal
ance OF the proceeds Of said six mill fax
shall GO TO the aiiuony fund of the CITY.
g. The two mill ad valorem special
sewerage and water tax Of the CITY 81
New Orleans shall continue to be Levied
es long as required by law on the sources
~ State revenue subject to an ad valorem
tax
O. Ir case the referendum amendment
submitted 20 the people at the same time
this Amendment is submitted providing a
way TO relieve municipalities from general
rarish taxes subject to an obligation TO
contribute to certain funds. Is adopted.
then the power to levy six mills Of addi-
tinnal taxes Is hereby granted to all par
fishes voting for such release to he levied
on property outside Of the municipalities.
end the power tn lew six mills Of addi-
tional tayes is hereby granted to each
municipality so released To he levied on
the prnperty within its corporate limits
the obligation Of the state to make com
pensation remaining the same. Whether
said amendment shall he adopted or not
the power to lew the extra tax OF six
mills hereby granted to all municipalities
that are now evempt from parish taxes
shall remain undisturbed.
10. And whether said amendment shall
be adopted or not adopted, the police
turtes of the several parishes and the
governing authorities Of cities (the Par
ish Of Orleans excentedl, END towns not
subject to parish taxes. shall levy and
collect and turn over to the duly consti-
tuted school authorities under the super-
yision and control Of the State Board 81
Education. an amount equal To at least
three-tenths of the gross amount Of ad
valorem taxes. which they levy and COL
lect provided that such amount shall
never be less In any parish or munich
pality than the greatest amount due from
such parish or municipality tn the school
board from the constitutional three mill
school ad valorem tax collected for either
the wear 1911 or 1912, taking the wear
which Welded the highest amount. Pro-
vided further. that cities and towns that
are not EXEMPT from the paynent Of
parish taxes shall not be required to pay
this ad valorem tax II II be already I'm
posed by the parish authorities: provided
further. that this ad valorem tax shall not
he imDosed to the maximum whenever
the school DOaTO certineS tnat a smaller
levy VIII meet the needs OF the schools
H. All property the taxation Of which
Is reserved TO the State. except products
of mines. of stone quarries OF sand
gravel or shell pits. and Of oil or gas
wells. as well as all other property. which
may not be speciallv exempted from such
taxation. shall continue to be subject TO
special taxes now in force. and shall be
liable to such special taxes as may be I'm
nosed by local, special districts and po-
htical subdivisions In the future in ac-
cordance with law; provided that no par
ish or Incorporated municipality shall
levy special tax for the support OF any
purpose which Il Is obligated to take care
OF out OF It's ordinary alinony, until It
snail nave hrst exhausted fits ordinary
taxing power, upon an assessment of at
least nifty per cent Of the market value
ef the property subject 70 fits taxing au-
thority
~. Levy district taxes and forced con-
trihutions 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 ir
New Orleans by the State tax collectors
until June 30. 1915. and thereafter by the
leans
ls The taxes mentioned IN the fore
going sections 8, II and -. as to property
reserved for State revenue. shall he based
on the assessment made hy the state
Tax Co'$mission for State purposes
eaualized annually by said Tax Commits
sion IN each parish OF municipality 70
established.
Article TX.
All revenues received by the State
from all sources shall go into a fund
called the General Fund, and the Gem
eral Assembly shall apportion said fund
q. n.