Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-09-20

further. that this ad valorom tai shafi m.
be imposed TO the maximum whenevat
the school board certines that . smaller
ii. All property the taxation on 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. as 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 Inn
posed by local. special districts and DO
itical subdivisions In the future In ac-
cordance with law; provided that no par
ish or Incorporated municipality shall
levy special tax for the support Of any
purpose which 1t is obligated to take care
of out of its ordinary alimony, until Il
shall have first exhausted its ordinary
least hfty per cent Of the market value
Of the property subject 10 its taxing au-
thority.
z. 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 contrfbu-
tons shall he collected by the sheriff OF
each parish under existing law, and in
New Orleans by the State tax collectors
until June 30. 1916. and thereafter by the
collecting officer OF the City OF New Or
49, The taxes mentioned In the fore
going sections s, II and IL, as to property
reserved for State revenue. shall be based
Tax Commission for State purposes.
equalized annually by said Tax Commits
sion in each parish or municipality to
the basis Of assessment therein locally
y Article N.
/. All revenues received by the state
Nfrom all sources shall go into a fund
called the General Fund and the Gem
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 rev.
enues OF the State from all sources pro-
vided that such superintendent shall never
be less than One Million and Thirty
Thousand Dollars 81. 030, 900. 00).
B. For the General Engineer Fund not
less than Four Hundred Thousand Doll
lars ($400. O00. 00).
c. For Confederate Pensions. not less
than the amount provided or to be pro-
vided by the Constitution.
ID. For the Good Roads Fund, not less
than One Hundred Fifty Thousand Doll
lars (s150. 100000. plus the whole pro-
ceeds OF the states moiety Of the special
Z. For the Public Debt Fund not less
than Five Hundred Twenty-Five Thou
sand Dollars ($525, c0000) or not less than
Six Hundred and Fifty Thousand Dollars
($6bO.ooo.o0), II the Public Debt amend
ment submitted TO the people at the same
time this amendment f. submitted r.
adopted.
Article X.
1. All State taxes ana licenses except
as hereinafter provided shall be collected
by the State Treasurer. The General As
sembly shall provide such additional clerf-
cal force in the Treasurer's ONCE as may
be necessary to enable him to perform
the duties herein prescribed.
2. 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 ali
licenses, and taxes. and to assist the Tax
Commission in gathering information for
levying assessments. and shall tx the
compensation and duties Of such agents.
Article xI.
1. All articles and parts Of articles OF
the Constitution Of 1888 on the subject OF
assessment and taxation, and all amend
ments thereto on said subjects contrary
to OF In conflict with the provisions OF this
amendment be and the same are hereby
repealed.
/. 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, i've. six and
seven OF Article III. az to special taxes,
eral Assembly shall pass laws carrying
them into effect. and the provisions OF
sections three and four Of said Article
shall 60 into effect on January LIST, 1919,
provided laws carrying them into effeo
shall be passed on or before March 1,
1918: provided further that laws carrying
them into effect may be enacted at any
q On and after january list 1914. the
office OF the State Board OF Appraisers
and the ONCE OF State Board Of Equall-
incumbents shah hold their ofices at the
present rate Of compensation until their
present terms shall expire. and they shall
aid the Tax Commission In putting the
into operation, and in that connection
they shall perform such duties al the Tax
Commission and the General Assembly
may prescribe.
g. 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
and gas. and shall be levied only on the
severance Of forest products
=. When this amendment goes into ef-
feet on January ]. 1914. the special State
federate Veterans as now established or
as may be established BY the amendment
70 be submitted 70 the people at the same
e ue TINS sd aT men !, s16mit,So' shsn
make provision out Of the General Fund
Tor the benefit OF each Of these special
funds as hereinabove provided.
IILIIl~L|
iected on January 1. 1914, for 1918 and
previous yesrn. shall be collected and ao-
counted for, under existing laws By the
Sherins 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
Tax Collector Of New Orleans shall re-
NAN in Office. He shall also collect all
state licenses levied In the Parish Of
New Orleans until said date and the Gem
erai Assembly shall provide for a reduc-
ton Of his clerical force 20 take place on
June 80, 1914 After June 80, 1916, any
state licenses and taxes then remaining
unpaid, shall be collected by the Stats
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 rrst, 1914, TO the date OF
sne espiLa,on OF their terms Of once y
would have accrued on tina sources Of
revenue segregated to the State, pro-
vided that the State shall be under no
obligation to reimburse them in any
them sum equal to the total Of the COM
Of their Office for the years 1911
or 1912. taking the year which shows the
highest amount, and tbs General Assem-
bly, shall at its regular session in 1914 and
1915 make an estimate OF the probable
amount needed for such purpose, and
make appropriation to cover the same;
and at the biennial sessions Of 1915 and
1918 IL shall make a further appropriatiou
to cover any deficiency
g. The amendments to the Constitu-
ton submitted to the people at the same
time that this amendment n submitted,
proposing 20 exempt from taxation the
objects thereip specially set forth. n
adopted. shall not be affected By the pro-
visions OF this amendment: nor shall this
be Construed AZ affecffnU ART