St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-26

for salt; two and One-half per cent
for oil and gas, and two per cent for
rock and other minerals, inclusive
gravel, sand and shells. This tar
shall not apply to the product OF
any mines, Quarries or pits or oil or
gas wells, where the owner, other
than public service corporations, uses
the same for 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 subject to private owner
ship, the General Assembly may levy
special taxes per cubic yard OF ma
terial taken out and may levy q dill
ferent special tax for each OF said
objects of taxation. The Govern
ment of the United States for any
purposes, and contractors engaged In
the construction of any public work
for the State or for the United Statef
solely for the purpose of such pub
fc 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
similar right to take such materi-
ais for his own personal use free
from taxation, unless they are taken
for sale. All real and personal
property of the owners Of such mines
wells. quarries and pits except ma
chinery, tools and implements abso.
lutely essential to the operation OF
any mine, oil or gas well, stone quar-
ry, sand, gravel or shell pit, and ex-
cept the products themselves while
| IN tho hands of the producer, shall
be locally assessed and taxed.
10. All real and personal prop
erty reserved for local taxation shall
| be assessed at such percentage not to
exceed 100 per cent of its fair mark
ct value as each local governing au-
thority may establish, and q lower
! percentage may be established for
personal than for real property or for
he values of improvements than for
and values.
| II. In all assessments OF real
property whether for local or for
state purposes, the value of the land
shall be assessed separately from the
value of the improvements; but rail.
road, pipe line and canal rights OF
way, whether held in fee or under
easement, may be assessed separate
" from, or together with, the i'm
provements thereon as the Tax Com
mission may deem most practicable
-. Assessments shall be arrang
ed geographically as far as possible
either upon roll or upon separate
records and the General Assembl,
shall pass laws providing for The
printing and publication in pamphle
form of the records, showing sucf
geographically arranged assessments
land for the sale of such pamphlets
at a small price.
! 10. Every taxpayer shall hav'
he right of testing the CORRECTNESS
u his assessment In the courts with
n such time as the General Assembi!
may prescribe; and no property shall
be assessed for q sum In excess o
the percentage of its fair marke
value, as prescribed by the governing
authority.
/ H.. State licenses and specla
State taxes shall be due and payabl,
at ouch time az, the General Assembl;
may prescribe.
i ARTICLE vii.
ii. Every municipality shall have
the right to. provide. at its discre
ton, by ordinance of its governing
authority, the officer or officers, who
shall collect its taxes. and to fix thu
compensation to be paid such officer
or officers, and the mode of their cleo
ton or appointment; and every par
ish shall elect by vote OF its quail
fed electors the officer, or officers
tn assess its property for taxation
the Compensation of such oh1cer Of
officers to be fixed by the police jury
not less than ten months before the
election, and not subject to change
during the elected oficer's incumbep
cy. This power shall not be exer.
cised in the p2rishes, nor in the par
ish of 0rieans as to assessors, un
til the terms of office of the presen'
incumbents expire. After January
l, 1914; and until the expiration OF
the terms Of said officers, all locai
assessments shall be made by the a..
SCISSORS of each parish and the asses
sors of New Orleans at the present
tate of compensation. All local tax
es and licenses except those levied
by municipalities, shall be collected
by the Sheriff of each parish. except
the parish Of Orleans, at the present
rate OF compensation unless such
compensation shall be changed by thu
General Assembly. After January
1914, Parish Assessors shall be COM
pensated by the parishes anG tie
Assessors Of the parish of Orleans
ty the city of New Orleans. If under
the referendum amendment submit
ted to the people at the same time
t:,is amendment is submitted provid.
ing way to relieve Municipalities
from general parish taxes, subject Il
ar obligation to contribute to GER
tai. funds, is adopted. then each
municipality so relieved from such
taxation, shsll have the right by its
g"'crning authority, to provide for
the appointment OF election of its
| own assessor or assesscrs and to fix
their compc-l;.:. IN:
ARTICLE VII.
]. In ords. 70 Feimuul So parishes
and ,nunicipa.;.cs nov free from
rarish taxes FOR ;oss OF revenue caus-
I'd ly the w.s',drRwas Ut the sources
> state revenue from parish and
municipal taxation, tho 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.
2. In order to similarly reimburse
municipalities not now free from par
ish taxes each parish shall levy an
nually for eight years after January
l, 1914, the six mill tax aforesaid
or so much thereof as may be neces-
sary, and out of. the proceeds of this
tax e2ch parish shall, under the sup
erYiSiOn Of theyEax Comm isainn nnnn