The Natchitoches enterprise., 1912-10-17

further that this sd valorem tax shall mo-
he imposed to the maximum whensvAt
| the school board certiies that smaller
levy will meet the needs of the schools
II. 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 well as all other property, which
may not be specially 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
posed by local, special districts and po-
litical subdivisions in the future in &C
cordance with law: provided that no par
ish or incorporated municipality shall
levy a special tax for the support Of any
purpose which il is obligated to take care
of out of its ordinary alimony, until 1t
shall have first exhausted it's ordinary
taxing power upon an assessment OF AT
least fifty per cent of the market value
of the property subject to its taxing au-
thOrity.
IL. Levy district taxes and forced con-
tributions 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-
tiOns shall be collected by the sheriff OF
each parish, under existing law, and In
New Orleans by the State tax collectors
| until June so, 1916, and thereafter by the
collecting officer of the City of New Or
leans.
49, The taxes mentioned in the fore
going sections s, II and II, as to property
| reserved for state revenue, shall he based
on the assessment made by the state
Tax Commission for State purposes.
equalized annually by said Tax Commits
sion in each parish municipality to
the basis of assessment therein locally
established.
Article TX.
/ All revenues received by the State
from all sources shall go into 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-ffth of the gross rev.
enues of the State from all sources pro-
vided that such apportionment shall never
| be less than One Million and Thirty
Thousand Dollars (S1,030, 000.00).
b. For the General Engineer Fund, not
less than Four Hundred Thousand Dol
lars (s4OO, 100000.
c. For Confederate Pensions, not less
than the amount provided or to be pro-
| vided by the Constitution.
| D. For the Good Roads Fund, not less
than One Hundred Fifty Thousand Dol
lars S150 100000. plus the whole pro
ceeds of the states mOiety of the special
automobile, taxicab and auto-driven ve-
hce tax.
r. For the Public Debt Fund not less
than Five Hundred Twenty-Five THOU
sand Dollars ($525. 600 OO) or not less than
Six Hundred and Fifty Thousand Dollars
| $500, 100000. if the Public Debt amend
ment submitted to the people at the same
time this amendment is submitted Is
adopted.
Article K.
/. All State taxes and licenses except
as hereinafter provided shall be collected
by the State Treasurer. The General As
sembly shall provide such additional cleri-
cal force in the Treasurer's Office as may
he necessary to enable him to perform
the duties herein prescribed.
3 The General Assembly shall have
the power to provide for special Revenue
Agents, not to exceed three in number.
to assist the Treasurer in collecting all
| assist
Commission in gathering information Tor
levying assessments, and shall fix the
compensation and duties OF such agents.
Article XII.
l. All articles and parts of articles OF
the Constitution of 1898 on the subject OF
assessment and taxation, and all amend
ments thereto on said subjects contrary
to or in conflict with the provisions Of this
amendment be and the same are hereby
! | repealed. -
l. No part of this amendment to the
. Constitution shall go into effect until
January LIST, 1914, except that the pro,
visions of sections one, two, five, six and
seven of Article Ill, as to special taxes,
shall go into effect as soon as the Gen
eral Assembly shall pass laws carrying
sections three and four of said Article
] shall go into effect on January LIST, 1913,
; provided laws carrying them into effect
shall be passed on or before March /.
1913; provided further, that laws carrying
i them into effect may be enacted at any
: later date
g On and after January 1st 1914 the
office of the State Board of Appraisers
and the Office of State Board of Equali
ha1 ha but me
incumbents shall hold their Offices at the
present rate Of compensation until their
present terms shall expire, and they SHAH
aid the Tax Commission in putting the
system provided for in this amendment
into operation, and in that connection
they shall perform such duties as the Tax
Commission and the General Assembly
may prescribe
3. The license tax authorized by the
present Constitution to be levied on the
severance of natural resources from the
soil, shall be superseded by this amend.
ment as to the severance of minerals. oil
and gas, and shall be levied only on the
severance of forest products
4. When this amendment goes into ef-
feet on January !, 1914 the special State
taxes levied for good roads and for Con-
federate Veterans as now established or
as may be established by the amendment
to be submitted to the people at the same
time this amendment is submitted, shall
cease and the General Assembly shall
make provision out OF the General Fund
for the benefit of each of these special
funds as hereinabove provided.
5. All State taxes and licenses uncol-
lected on January 1, 1914, for 1913 and
previous years. shall be collected and ac-
sheriffs in the parishes. and the State
Tax Collector in New Orleans, but all
such collections must be completed by
June 30. 1916, up to which date the State
main in office. He shall also collect all
State licenses levied In the Parish Of
New Orleans until said date and the Gem
eral Assembly shall provide for reduc-
ton of his clerical force to take place on
June 30, 1914. After June 80. 1915, any
State licenses and taxes then remaining
unpaid. shall be collected by the state
Treasurer. The General Assembly shall
by appropriate legislation provide. com
pensation on an equitable basis to the
tax collectors and assessors of the sew
eral parishes for the sums they may lose
after January first, 1914 to the date OF
the expiration of their terms of office in
| would have accrued on the sources of
| revenue segregated to the State, pro-
vided that the state shall be under no
obligation to reimburse them in any
| greater amount than will guarantee to
them a sum equal to the total of the COM
missions of their office for the years 1911
| or 1912, taking the year which shows the
highest amount and the General Assem-
bly, shall at its regular session in 1914 and
1916 make an estimate of the probable
amount needed for such purpose, and
make appropriation to cover the same;
and at the biennial sessions of 1918 and
1918 1t shall make further appropriation
to cover any deficiency
6. The amendments to the Constitu-
ton submitted to the people at the same
time that this amendment is submitted.
objects therein specially set forth, II
adopted, shall not be affected by the pro-
visions Of this amendment; nor shall this
amendment be construed as affecting anf
property now exempt from taxation I'M
der the Constitution Of 1898 and its
| amendments
7. The Public Debt Amendment, sub
nitted to the people at the same time
this amendment is submitted, II adopted.
shall be superseded by this amendment in
respect to the mode of providing the pub
lie debt fund guaranteed by such amend
ment.
Prior to January 1, 1914. the General