The herald. [volume] (New Orleans, La.) 1905-1953, 1912-10-24

| baiu bS preference annually II the
DUaIu Of liquidation OF Tie CITY Debt
Tor tur bcHeut OF the one per cent tcpl
tax. sum equal TO that winch SAID
TAX uEOudCcd IN the year 1919 ON Tie
ScSry gated sources of state revenue slit
utteu MliHlu tie CITY limits. ana the
balance OF the proceeds OF sand SIN
Hlit lax small - 10 tno dltmouy fund
OF Jnc city.
). The TWO mll al yaIOrrm special
sewerage ana water TAX OF The CIty
OF New Orleans shall continue 90 %,
levied as IVuS as required by law uu
the sources Of state revenue subject
To- an al vIiOTrm tuN.
.. IN case TIE referendum amend
mrnt submitted 10 the people at the
same time TINS Amendment A. submit
leC providing "a way 10 relieve mJulcir
p,.IiJIrS from rJuvr! parish taxes sub
IrCl 20 an ODl.-dtInH TO contribute 10
certain funds, - adopted. then Tie pow
or L" levy siA mll- ut additional taxes
Is hereby granted TO an PARISHES voting
Tor such release TO Ice levied on prop
cTJy outside OF the municipalities, and
the power 10 levy SIX mII~ OF dddi-
municipality 50 released to he levied
ON The property within its corporate
unlis. tine obligation of the state ~
make compensation remaining the
same. W neither SAID amendment shall
br adopted or not ihr power to levy
the extra tax Of SIX mills, hereby
granted To all municipalities that are
now exempt from parish taxes shall
remain uudIstuTbed.
10. And whether said amendment
shall be adopted or not adopted, the
police jurlcs Of the several parishes
and the governing authorities OF cities
tthe Parish Of Orleans excepted, and
towns not subject TO parish taxes, shall
levy ana collect and turn over to the
duly constituted school authorities Uu-
der the supervision and control OF thu
State Board Of Education, an amount
equal 10 AT least thrce-tenths of the
gross amount Of al vulorcm taxes.
which they levy ana 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 ad valorcm tax collected tOT
either the year 1911 or 1872, 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 valOrem tax
If ii be already imposed by the parish
authorities; provided further, that this
ad valorem tax shall not be imposed
to the maximum whenever the school
board certihes that 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, oil
sand, gravel or shell pits, and of oil OF
gas wells, as well as all other prop
erty. which may not be specially eN-
empted from such taxation, shall con
tlnue TO be subject to special taxes
now in force, and shall Ue liable To
such special taxes as may be imposed
10y local, special districts and political
subdivisions III the future in accord
ance with law; provided that no par
lSh or Incorporated municipality snail
levy special tax for the support OF
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 its 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 in
each levee district. and all levee taxes
and contributions shall be collected by
the shelf OF each parish, under e&-
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.
-. 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 TX.
/. All revenues received by the State
from all sources shall go 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. 000 00).
b. For the, General Engineer Fund
not less than Four Hundred Thousand
Dollars S4O0, O00.0O.
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 Sl5o;0Oo.o0), plus the whole
proceeds Of the States moiety of the
special automobile. taXicab and auto
driven vehicle tax.
L. For the Public Debt Fund not
less than Five Hundred Twenty-Five
Thousand Dollars ($525, 00O.0O) or not
less than Six Hundred and Fifty Thou
sand Dollars $65O,O OO.O0), IL the Pub
tic 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
utneTdl Assembly S0dll, pTONlut
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 Reeve
nue. Agents, not to exceed three. in
number. to assist the Treasurer in col
lecting 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.
I. All articles and parts OF articles
OF the Constitution OF 1898 on the sub
ject OF assessment and taxation. and
all amendments thereto on said sub
1ects 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
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
General Assembly shall pass laws car
rying them into effect, and the pro-
visions of sections three and four of
said article shall go into effect on jan
uary LIST, 1913, provided laws carrying
them into effect shall be passed on or
before March /, 1913; provided further,
that laws carrying them into effect
may be enacted at any later date.