St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-10-12

for oil and gas, and two per cent for
rock and other minerals, inclusive
of gravel, sand and shells. This tax
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. Wnere
gravel, sand or shells are taken from
the beds of public waters, or from
shores not subject to private owner
shin. the General Assembly may levy
special taxes per cubic yard OF ma
terial taken out and may levy a diff
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 States
solely for the purpose of such pub
lie work are authorized to take free
from taxation gravel she'll 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 o.
any mine, oil or gas well, stone quar-
Try, sand, gravel or shell pit, ana ex-
cept the products themselves while
in the hands of w @~cducer, shal
lbe locally assessed and taxed.
10. Ali real and personal prop.
erty reserved for local taxation snail
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 lower
percentage may be established for
personal than for real property or for
he values of improvements than Tor
and values.
II. In all assessments OF real
property whether for local or TOT
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
IL. Assessments shall be arrang-
ed geographically as far as possible
either upon roll or upon separate
records and the General Assembly
shall pass laws providing for the
printing and publication In pamphlet
form of the records, showing such
geographically arranged assessments,
and for the sale of such pamphlets
at q small price.
10. Every taxpayer shall have
| he right of testing the correctness
| " his assessment in the courts with
| n such time as the General Assembly
| may prescribe; and no property shall
| be assessed for a sum in excess OF
! the percentage of its fair market
value, as prescribed by the governing
| authority. >.
IA. State licenses and special
| State taxes shall be due and payable
at ouch time as the General Assembl:
may prescribe
ARTICLE VII.
1. Every municipality shall have
the right to provide, at it's discre-
| ton, 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 elec-
ton or appointment; and every par
| ish shall elect by vote of its quail
fed electors the officer, or officers,
to assess its property for taxation,
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 incumben-
| cy. This power shall not be exer-
cised in the parishes, nor in the par
| ish of Orleans 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 local
assessments shall be made by the as.
SCISSORS of each parish and the asses
sors of New Orleans at the present
rate of compensation. AL 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 tn.
General Assembly. After January /.
1914, Parish Assessors shall be COM
pensated by the parishes and the
Assessors of the parish of Orleans
~ the city of New Orleans. II under
the referendum amendment submit
ted to the people at the same time
this amendment is submitted provid.
ing a way to relieve municipalities
from general parish taxes, subject &c
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 or election of its
own assessor or assessors and to fix
their cOmpc:-1 ;.'i IN.
AT :iCLE VIZ.
!. In orde. 70 reimburse parishes
and municipal; nov free from
Parish taxes For .oss of revenue caus-
d ly the withdrawal of the sources
state reieAue from parish and
1tcipal taxa'ien, thee is hereby
ted to each parish and to each
municipal corporation the right
an additional tax of six mills
:yregated property.
order to similarly reimburse
les not now free from par
ch parish shall levy an
e hit years after January
X mill tax aforesaid.
~. S cot as may be neces-
he proceeds of this
a. I'll, under the sup
Commission, COM
nicipality with |