The Caldwell watchman. (Columbia, La.) 1885-1946, 1912-10-25
,,h,,,t,ea tn the people at the same

nent submitted to the people at the Same
time this amendment Is submitted pro
vtdinp way to relieve municipalities
fronn general parish taxes. subject to an
obIieation to contribute to certain funds
is adopted, then each municipality 80 re-
iiaved from such taxation, shall have the
RIGHT by its governing authority, to pro,
vide for the appointment or election or
its own assessor or assessors and to NIX
their compensation.
Article vii.
+ J. In order to reimburse Parishes ana
MUNICIPALITIES now free from parish
taxes for loss Of revenue caused by the
7 UithdraWal Of the sources OF State rev
I enue from parish and municipal taxation.
there IS hereby granted to each parish and
TO each such municipal corporation the
right to levy an additional tax of six mills
on unsegregated property.
9. In order to similarly reimburse mu-
nicipalities not now free from parish
taxes each parish shall levy annually for
eight years after January !, 1914, the
six mill tax aforesaid, or so much thereof
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 be made on the basis pro-
vided in the following sentence for COM
pensation 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 per-
mitted to be levied. after making the
compensation aforesaid, shall not be suffl-
Gent to repay to said parish the sum it
would have received by the levy Of Its
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 deficiency as fixed and reported by
the Tax Commission.
g. Any municipality now free, or here
after made free. from parish taxation
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 basis above provided for compen-
sation by the State to the parishes. the
amount Of said conversation to be fixed
by the Tax Commission.
~. The obligation to make the cOmpen-
sations herein provided for shall be man.
datory on the General Assembly, but no
such conversations shall be made after
the year 1921.
S. After the year 1921. no parish shall
levy any part Of such six mills within
the limit of any incornorated municipal
ity and said municipalities shall be en-
titled to levy and collect such six mill
tax for their own account.
s. The claims Of each parish and MI
nicinality for compensation shall he pre-.
sented to the Tax Commission, which shall
examine such claims and reDort the facts
and its conclusions to the General Assem-
bly, on or before the first day of each
regular session
I. In reimbursement for the State
sources Of revenue herein withdrawn
from her assessed values. and for the
Joint benefit Of her a,imony and her ex-
New Orleans, AFTER January !, 1ail, T.
hereby granted the right to levy annually
and shall levy annually as long as said
One per cent debt tax Is required by law
to be levied, an additional tax Of six
NILS. Ont Of the proceeds Of this tax,
there shall he paid by prefe-ence annu-
ally to the Board Of Liquidation Of the
City Debt. for the benefit Of the one rer
slid tax produced in the year 1912 on the
segregated sources Of State revenue stu
ate1 within the citv limits and the bal
a6ce Of the proceeds Of said siv mill tax
shall 90 to the alimony fund Of the city.
g. The two mill ad valorem snecial
sewerage and water tax Of the Citv NJ
New Orleans shall continue to he levied
as long as required hv law on the sources
Of State revenue subject to an ad valorem
tax.
q. IN case the referendum amendment
| submitted to the people at the same time
this amendment is submitted nroviaing a
| way to relieve Municipalities from, rnneral
rarish taxes subject to an obligation to
contribute to certain funds. is adortad,
then the power to levy six mills IF addi.
| tinnal taves Is hereby granted to all par.
iS1ees voting for such release IN he 'n~'nd
/ Gneonerty outside Of the Municipalities,
tanSa. ~ power to levy six mills If addi.
finn.,,f ~1s is hereby granted tn each
9pns. ~ 50 released to he levied m
r =, Il. Il, s,.t eof = rate limits
reJ HIN remaining the same. Whether
Nal amendment shall be adorted or not
Ifhy bower to levy the extra tax NJ six
nl1f hereby granted to all municinalites
are now evempt from parish taxes
remain undisturhed
TO- And whether said amendment shall
10 adorted or not adopted. the noliee
J,lrfes Of the several parishes and the
governing authorities Of cities fthe Par
ian 81 Orleans evcented). end towns MT
subject 70 parish taxes. shall lew and
collect and turn over to the du'v consti-
tuted school authorities under the snrer-
vision and contro, 81 the state poord NJ
| Education. an amount equal tn at 'east
three-tenths of the gross amount If ad
va'orem taves which they lew and co.,
iect, provided that such amount shan
never he less in any parish or murici-
pality than the greatest amount due From
snch ra~'sh or munirina1'tv IN the schon'
hoard from the constitutional three mill
school ad yalorem tax collected for either
AhA x,oor 1911 or 1919 fokipo fho voar
which Welded the highest amount. Pro-
vided further. that cities and towns that
are not exempt from the ravment Of
! parish taxes shall not be required to nay
this ad va'orem tax II It he ALREADY I'm
posed by the parish authorities: rrovided
further. that this ad valorem tax SHAH not
j he imrosed to the maximum whenever
me school board certifes that smaller
levy will meet the needs of the schools.
H. All property the taxation of which
Els reserved to the State, except products
Of mines. Of stone Quarries. OF sand,
gravel or shell pits. and Of oil or gas
wells as we'll as All other prorertv which
nay not be sreciallv exempted from such
taxstion. shall continue to he subject to
mecial taxes now in force. and shall he
Liable to such special taxes as may he i'm
nosed hy local, special districts and po-
IIftical subdivisions In the future In ac-
.ordance with law: provided that no par-
/ lsh or Incorporated municipality shall
levy a special tax for the support of any
4 purpose which 1t is obligated tn take care
Il out Of its ordinary a'imony, until 1t
shall have first exhausted its ordinary
taxing mower, upon an assessment Of at
east flftv per cent Of the market value
Il the property subject to It's taxing au-
/ thnrity.
~. Levy district taxes and forced con-
frihutions shall, continue to he levied
within each district IN the sources Of
| state revenue situated In each ,evee dis
I trict, and all levee taxes and confrihu-
lions shall he collected nv the sheriff Of