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

I
ths osssral Assembly may levy special
sAxen Per cubic yard of material taken
fut ana may levy a different special tax
for eech OF said objects of taxation The
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 public work are au-
gravel. shall or sand from the beds OF
| public waters and the public shores of
the State. Every citizen of the State
shall have a similar right 20 take such
materials 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 machinery. tools and i'm
plements absolutely essential 20 the OPP
Grafton Of any mine, oil or gas we'll stone
quarry. sand. gravel or shell pit. and ex-
cept the products themselves while IN
the hands OF the producer. shall be To-
| ally assessed and taxed.
10. All real and personal property re-
served for local taxation shall be assessed
cent Of its fair market value as each To-
cal governing authority may establish,
and lower percentage may be estab-
| lished for personal than for real property
or LOT the values OF improvements than
H. In all assessments OF real property
| whether for local or for State purposes
the value OF the land shall be assessed
ments; but railroad. pipe line and canal
/ rights OF way, whether held in fee or un-
Der easement may be assessed separately
from. or together with. the improvements
thereon as the Tax Commission may
deem most practicable.
II Assessments shall be arranged geo
Eraphicaliy as far as possible either upon
tne Toll or upon separate records and the
General Assembly shall pass laws PROF.
| vtding for the printing and publication III
pampnIet form OF the records. showing
such geographically arranged Assessments
and for the sale of such pamphlets at
small price
IS. Every taxpayer shall have the
right OF testing the correctness OF HIS as
sessment IN the courts within such time
| as the General Assembly may prescribe:
and no property shall be assessed for a
sum In excess OF the percentage Of its
Ialr market value. as prescribed by the
IA. State licenses and special State
taxes shall be due and payable at such
time as the General Assembly may pre-
scribe.
Article VII.
!. Every municipality shall have the
right Hto provide. at its discretion, by
ordinance Of its governing authority, the
officer or officers, who shall collect It's
taxes. and to fix the compensation to
be paid such oficer, or officers, and the
mode OF their election or appointment:
and every Parish shall elect by vote of
its qualified electors the officer, or off,
RECESS properly
the compensation Of such oficer or offi-
GERS to be fixed by the Police Jury not
less than ten months before the election,
and not subject to change during the
elected officers tncumbency. This power
shall not Re exercised in the Parishes,
nor in the Parish OF Orleans as to asses
sors. until the terms Of Office Of the pres
ent incumbents EXPIRE. After. January 1,
1914. and until the expiration OF the
terms OF said officers, all local assess
ments shall be made by the assessors OF
each Parish and the assessors OF New
Orleans at the present rate Of compensa-
ton All local taxes and licenses except
those levied by municipalities shall be
collected by the Sheriff OF each Parish ex-
cept the Parish Of Orleans, at the pres
ent rate OF compensation unless such
compensation shall be changed by the
General Assembly After January l.
1914 Parish Assessors shall be compen-
the Parish Of Orleans by the City of New
Orleans If under the referendum amend
ment submitted to the people at the same
time this amendment IS submitted pro-
from general parish taxes, subject to an
obligation to contribute to certain funds
Is adopted, then each municipality so re-
lieved from such taxation. shall have the
right by. its governing authority, to pro-
vide for the appointment or election OF
IFS own assessor or assessors and to fix
their compensation.
Article WIN.
!. In order to reimburse parishes and
municipalities now free from parish
withdrawal Of the sources Of State rev.
enue from parish and municipal taxation,
there fs hereby granted to each parish and
TO each such municipal corporation the
right to levy an additional tax Of six mills
on unsegregated property.
2 In order TO similarly reimburse mu-
inequalities not now free from parish
taxes each parish shall levy annually for
Dfcrhf 80 T.
six mill tax aforesaid, or 50 much thereof
as may be necessary, and out Of the pro-
ceeds Of this tax each parish shall. under
the supervision Of the Tax Commission.
within Its limits for loss Of revenue
caused by such withdrawal. Such COM
pensation to be made on the basis pro-
pensation by the State to parishes. n
the proceeds Of such tax remaining to
each parish. added to the proceeds Of the
levy OF the one per cent tax now per-
compensation aforesaid. shall not be sufff-
Client to repay to said parish the sum Il
would have received by the levy OF its
basis 81 the assessment rolls Of 1911, plus
an increase OF fve per cent on the
amount Of said tax, them the State shall
compensate each parish the amount OF
such deficiency as fixed and reported by
the Tax Commission
s. Any municipality now free. or here
after made free. from parish taxation
which Is not reimbursed by the levy of
the additional six mill tax, the power to
levy which Is hereby granted TO IT, shall
be compensated by the General Assembly
on the basis above provided for compen-
sation by the State to the parishes, the
amount OF said compensation to be fixed
by the Tax Commission.
4. The obligation TO make the compen-
sations herein provided for shall be man
datory on the General Assembly, but no
such compensations shall be made after
the year 1921
s. After the year 1921. no parish shan
levy any part OF such six mills within
the limit OF any Incorporated municipal
ity and said municipalities shall be en-
titled to levy and collect such SIX mill
tax for their own account
s. The claims OF each parish and mu- i
nicipality for compensation shall be pre-
scented TO the Tax Commission. which shall
examine such claims and report the facts
and its conclusions TO the General Assem-
bly, on or before the nrst day Of each
Z. In reimbursement for the state
sources of revenue herein withdrawn
rom her assessed values. and for the
joint beneit Of her alimony aud her ex--
New Orleans, after January l. 1914. Is
hereby granted the right to levy annually
and shall levy annually as long as said
one per cent debt tax Is required by law
to be levied, an additional tax of six
mills. Out OF the proceeds of this tax.
there shall be paid by preference annu-
ally to the Board Of LIQUIDATION OF the
City Debt, for the benefit of the one per
cent debt tar, = sum equal to that which
said tax produced in the year 1912 on the
sted within the CITY limits. and the bal
ance OF the proceeds Of said six mill tax
shall go to the alimony fund OF the city.
8 The two mill ad vaIorem special