The herald. [volume] (New Orleans, La.) 1905-1953, 1912-09-12

|
OF whatsoever kind may be imposed by
| the General Assembly of tins State
| upon insurance. bonding or surety com
| panIeS OF such other state or country
| DONG business in TINS State.
| =. Irrigation canals shall be taxed
on a percentage not to exceed two pei
cent OF their gross receipts, only Such
| real estate and the buildings and struc-
| lures thereon, rights of way, machiu-
| cry, tools ana implements as are nee
esSary 10 the operation of any canal
snail be included in and covered by this
| tax ON gross receipts. All other real
estate and personal property of the
owner of any canal shall be locally as
| sessed and taxed.
5. All sugar refineries. rice mills.
cotton seed oil mills, cotton seed on
rennerleS and rennerleS of petroleum
and its products shall be assessed on
the falr market valuation.
>. CntlL otherwise provided by the
General Assembly by u vote of two
thlrdS OF the members elected To each
house. all operating mines of sulphur,
salt or other minerals, all oil or EaS
wells. all stone qudrrieS, sand, gravel
and shell pits shall be taxed upon a
percentage Of the gross value of the
product ut the mouth Of the mine, well,
quarry or pit. This percentage shall
not exceed five per cent for sulphur,
three per cent for salt; two and one
per cent for rock and other minerals.
inclusive Of gravel, sand and shells.
rms tax shall not apply To the product
or any mines, quarrIeS or pits or oil OF
gas wells. where the owner, other than
public service corporations, uses the
same Tor his personal purposes and
does not sell the same or its products
or manufacture the same into another
product for sale. Where gravel sand
or shells are taken from the beds OF
public waters, or from shores not sub
Ject to private ownership, the General
Assembly may levy special taxes pei
cubic yard of material taken out and
may levy a different special tax for
each Of said objects of taxation. The
Gov eminent 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 purposes of such public
work are authorized to take free from
taxation gravel, shell or sand from
the beds of public waters and the public
shores of the State. Every citizen OF
the State shall have a similar right to
take such materials for his own per-
sonal use free from t&Xation,( unless
they are taken for sale. All real and
personal property of the owners OF
suCh mines, wells, quarries and pits
except machinery, tools and impie-
ments absolutely essential TO the op-
GRAFTON of any mine, oil or gas well,
stone quarry, sand, gravel or shell pit,
and except the products themselves
while in the hands of the producer,
shall be locally assessed and taxed.
10. All real and personal property
reserved for local taxation shall be as
sessed at such percentage not to eX-
coed 100 per cent of its fair market
value as each local governing author
lty may establish, and a lower percent
age may be established for personal
than for real property or for the val
ues of improvements than for land
values.
IL. In all assessments of real prop
erty whether for local or for State pur-
poses. the value of the land shall be
assessed separately from the value OF
the improvements; but railroad, pipe
line and canal rights of way, whether
held in fee or under easement, may be
assessed separately from, or together
with, the Improvements thereon as the
Tax Commission may deem most prac-
ticable.
II. Assessments shall be arranged
geographically as far as possible either
upon the roll or upon separate records
and the General Assembly shall pass
laws providing for the printing and
records. showing such geographically
arranged assessments, and for the sale
of such pamphlets at small price.
IL. Every taxpayer shall have the
right of testing the correctness of his
assessment in the Courts within such
time as the General Assembly may pre-
scribe; and no property shall be as
sessed for sum in excess of the per-
centage of its fair market value, as
prescribed by the governing authority.
IA. State licenses and special State
time as the General Assembly may pre-
scribe.
Article VII.
l. 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 appoint
ment: and every Parish shall elect by
a vote of it's qualified electors the Of
ficer. or officers, to assess its property
for taxation. the compensation of such
officer or officers to be fixed by the
Police Jury not less than ten months
before the election, and not subject TO
change during the elected officers in
This power shall not be
exercised in the Parishes, nor in the
Parish of Orleans as to assessors, UNI
til the terms of office of the present
incumbents expire. After January /,
1914. and until the expiration of the
terms of said officers. all local assess
of each Parish and the assessors of
New Orleans at the present rate OF
All local taxes and Ii
censes except those levied by munich
if of each Parish. except the Parish
OF Orleans, at the present rate of COM
pensatiOn unless such compensation
shall be changed by the General AS
ish Assessors shall be compensated by
the Parishes and the Assessors of the
Parish of Orleans by the City OF New
Orleans. If under the referendum
amendment submitted to the people at
the same time this amendment is sub
mitted providing a way to relieve mu-
from general parish taxes,
subject to an obligation to contribute
to certain funds. Is adopted, then each
so relieved from such tax
alton shall have the right by it's gov
erning authority. to provide for the ap-
SCISSOR or assessors and to fix their
Article VIII.
l. 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 municipal
taxation. there is hereby granted to
each parish and to each such municipal
corporation the right to levy an addi-
tfonal tax of six mills on unsegragated
property.
2. In order to similarly reimburse
not now free from par
ish taxes each parish shall levy an
nually for eight years after January 1,
1914. the six mill tax aforesaid. or so
much thereof as may be necessary,
and out of the proceeds of this tax
each parish shall, under the supervi-
sion of the Tax Commission, compen-
safe each such municipality within its
limits for loss of revenue caused by
such withdrawal Such compensation
to be made on the basis provided in
the following sentence for compensa-
proceeds of such tax remaining to each
parish, added to the proceeds of the