The herald., 1912-10-03


paiu by preference annually tu the
hOard Of Liquidation OIL the city DtUl.
Tor the bvAvuI OF the one per cent debt
TAX. "A sum equal To tuat when SAID
tax produced IN the Year 1917 on tu,
segregated sources of state revenue SIT
! Ldtcu Wttuu the Clt} uuIt-. ana Juv
balance OF the proceeds oI SAID slN
LIlI ldA snail 80 10 the IluuoLy fund
OF the city.
5. The two mill al vaIorem special
| sew cfdSc and water tax Of the cay
! OF New orleans shall continue to bv
! levied as long as required 10y law uu
! the sources Of STATE revenue subject
! 10 an al ydiurcm tax.
.. IN case the referendum amend
/ Mtnt submitted to the people AT the
same time TINS amendment As submit
Tea pFONld!hS Way 10 relieve muulyl-
/ paIllIeS from general parish taxes sub
JvCt 10 an ubIlSdivn To contribute 10
certain funds. Is adopted. then the pow
! CT 10 levy SIN mills Of additional JilNrS
/ Is hereby granted 10 all parishes yulIuE
| Tor such release to bc levied ON prop
crty outside Of the municipalities, and
| the power To levy SIN muis of add
tIoi.dl ,dArs Is hereby granted To each
municipality 50 released to be levied
! On the property within its corporate
| limits, the obligation of the state TO
| make condensation remaining the
same Whether said amendment shall
| bt adopted or not the power To levy
the extra tax of sin mills. hereby
granted TO all municipalities that are
now exempt from parish taxes shall
/
10. And whether said amendment
shall be adopted or not adopted, the
police JurlGS OF the several parishes
and the governing authorities of cities
tthe Parish of Orleans cNccptcdD, and
towns not subject TO parish taxes shall
levy and collect and turn over To In.
duly constituted school authorities un-
der the supervision and control Of the
state Board Of Education, an amount
equal To At least threc-tcnIhs OF the
gross amount of ad valurcm taxes,
which they levy and collect. provided
that such amount shall never be less
IN any parish or municipality than the
greatest amount due from such parish
or municipality to the school board
from the constitutional three mill
school al valOrem tax collected for
either the year 1911 or 1912, taking
the year which yielded the highest
amount Provided further, that cities
and towns that are not exempt from
the payment of parish taxes snail not
be required to pay this ad valOrcm tax
If II be already imposed by the parish
authorities; provided further, that this
ad Valorem tax shall not be imposed
10 the maximum whenever the school
board certihes that a smaller 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 quarries, OF
sand, gravel or shell pits, and of oil OF
gas wells, as well as all other prop
erty, which may not DO specially eN-
empted from such taxation, shall con-
llHuC 70 DC SUBJECT 10 special taxes
now in force, and shall Ue liable To
such special taxes as may be imposed
by local, special districts and political
SUBDIVISIONS IN the future IN accord
ance with law; provided that no par
lsh or Incorporated municipality snail
levy a special tax for the support oil
any purpose which II is obligated To
take care of out of its ordinary ali
mony, until il shall have first exhaust
ed its ordinary taxing power, upon an
assessment OF at least nifty per cent OF
the market value of the property sub
Ject TO It's taxing authority.
II. Levee District taxes and forced
contributions shall continue to be lev
led within each district on the
sources of State revenue situated III
each levee district, and all levee taxes
and contributions shall be collected by
the shelf of each parish, under eX-
listing law, and in New Orleans by the
State tax collectors until June 80, 1916,
and thereafter by the collecting officer
of the City of New Orleans.
10. The taxes mentioned in the fore
going sections 5, IL and II, as to prop
erty reserved for State revenue, shall
be based on the assessment made by
the State Tax Commission for State
purposes, equalized annually by said
Tax Commission in each parish or mu-
nicipality to the basis of assessment
therein locally established.
Article N.
l. All revenues received by the State
from all sources shall so into a fund
called the General Fund, and the Gen
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 revenues of the State from all
sources provided that such apportion-
ment shall never be less than One Mil
lion and Thirty Thousand Dollars $l,-
80. O0O.00).
b. For the General Engineer Fund
not less than Four Hundred Thousand
Dollars $4O0. 100000.
c. For Confederate Pensions not
less than the amount provided or to be
provided by the Constitution.
ID. For the Good Roads Fund, not
less than One Hundred Fifty Thousand
Dollars Sl50,O0O.00), plus the whole
of the States moiety of the
driven vehicle tax.
f. For the Public Debt Fund not
less than Five Hundred Twenty Five
Thousand Dollars ($525, 100000 or not
less than Six Hundred and Fifty Thou
sand Dollars $3.50 000.00), if the Pub
lie Debt amendment submitted to the
people at the same time this amend
ment is submitted is adopted.
Article X
l. All State taxes and licenses ex-
cept as hereinafter provided shall be
collected by the State Treasurer. The
General Assembly shall, provide such
additional clerical force in the Treas
urer's Office as may be necessary to
enable him to perform the duties here
in prescribed.
2. The General Assembly shall have
the power to provide for special Reve-
nue. Agents, not to exceed three in
number. to assist the Treasurer i'm col
Letting all licenses, and taxes, and to
assist the Tax Commission in gather
ing information for levying assess
ments.. and shall fix the compensation
and duties of such agents.
Article XI.
/. All articles and parts OF articles
Of the Constitution OF 1898 on the sub
iect OF assessment and taxation, and
all amendments thereto on said sub
iects contrary to or in conflict with
the provisions of this amendment be
and the same are hereby repealed.
SCHEDULE
l. No part of this amendment to the
shall go into effect until
January LIST. 1914, except that the pro-
visions of sections one. two. five. six
and seven of Article III, as to special
taxes shall go into effect as soon as the
General Assembly shall pass laws car
rying them into effect, and the pro-
visions of sections three and four of
said article shall 90 into effect on jan
nary LIST. 1913, provided laws carrying
them into effect shall be passed on or
before March l, 1918; provided further,
that laws carrying them into effect
may be enacted at any later date.
2. On and after January LIST, 1914,
the Office of the State Board OF APP