The Natchitoches enterprise., 1912-10-31
9E11 -: t::!''

|
purposes, and contractors engaged in the
| construction Of any public work for the
State or for the United States solely Tor
| the purpose of such public work are au-
thoriZed to take free from taxation
gravel, shell or sand from the beds OF
public waters and the public shores OF
the State Every, citizeT of the state
shall have a similar right to take such
| materials for his own personal use free
from taxation, unless they are taken for
sale. All real and personal property or
| the owners of such mines. wells, quarrles
and pits, except machinery. tools and i'm
plements absolutely essential to the OPP
GRAFTON Of any mine. oil or gas well. stone
quarry. sand, gravel or shell pit and eX-
cent the products themselves while in
| the hands of the producer, shall be To-
| allv assessed and taxed.
| 10. All real and personal property re-
served for local taxation shall he assessed
at such percentage not to exceed 100 per
cent of fits fair market value as each To-
| cal governing authority may establish,
| and a tower percentage may be estab-
lished FOR personal than for real property
or for the values of improvements than
for land values.
II. In all assessments Of real property
| whether for local or for State purposes.
| the value Of the land shall he assessed
separately from the value of the improve
ments: hut railroad, pine line and canal
rights of way, whether held in fee or un-
der easement may he assessed separately
| from. together with, the improvements
| thereon as the Tax Commission may
| deem most pra cticable.
| IL. Assessments shall he ARA nged geo
graphically as far as possible either upon
the roll or upOn separate records and the
| General Assembly shall pass laws pro-
| vidin@ for the printing and publication in
pamphlet form of the records, showing
such geographically arranged assessments
and for the sale of such pamphlets at
small price.
13 Every taxpayer shall have the
right Of testing the correctness of his
sessmert in the courts within such time
as the General Assembly may nrescribe:
and no property shall be assessed for
| sum in excess of the percentage of its
fair market value. as prescribed by the
governing authority.
taxes shall be due and PAYABLE at such
time as the General Assembly may pre-
scribe.
Article VII.
l. Every municipality SHAH have the
right TO provide at its discretion, 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 election or appointment;
and every Parish shall elect by vote of
its qualified electors the officer, or Off
GERS, to assess its property for taxation,
the conversation of such officer or OFF,
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 incumhency. This power
shall not he exercised in the Parishes
nor In the Parish of Orleans as to asses
sors until the terms of office of the pres
ent incumbents exnire. After January l.,
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 ne
collected by the Sheriff of each Parish eX-
cept the Parish of Orleans, at the pres
to-, nj h
conversation shall be changed by the
General Assembly. After January l,
1914 Parish Assessors shall be compen-
stated by the Parishes and the Assessors of
the Parish Of Orleans by the City of New
Orleans. If under the referendum amend
n1ent submitted to THE people at the same
tir'e this amendment is submitted pro
viding a way to relieve municipalities
from general parish taxes, subject to an
obligation to contribute to certain funds,
is adopted. then each municipality so re-
iieved from such taxation, shall have the
right by its governing authority, to pro-
vide for the appointment or election OF
its own assessor or assessors and to nix
their compensation.
Article viii.
, l. In order to reimburse parishes and
municipalities now free from parish
, taxes for loss of revenue caused by the
withdrawal of the sources Of State rev"
enue from parish and municipal taxation
there Is hereby granted to each parish and
to each such municipal corporation the
, right to levy an additional tax of six mills
on unsegregated property.
! @ In order to similarly reinks + 1orou.
{ inequalities not now free frdch Shall
, I taxes each parish snail levy annuaily io'
eight years after January l, 1914, the
six~mill tax aforesaid, so much thereo
Z as may be necessary. and out OF the pro
{ ceeds of this tax each parish shall, unde
4 the supervision of the Tax Commission
compensate each such municipalit!
within it's limits for loss of revenue
r caused by such withdrawal. Such com
s pensatio to be made on the basis pro
o yided in the following sentence for com
pensation by the State to parishes. L
3 the proceeds of such tax remaining Il
!; each parish, added to the proceeds of IN
q levy Of the one per cent tax now per
d n1itted to be levied, after making th
2 compensation aforesaid, shall not be suffi
4 cient to repay to said parish the sum !
|, would have received nv the levy of 1t
: present one per cent alimnny tax on tn
n isis Of the assessment rolls of 1911, plu
II an increase of five per cent on tn
Q amount Of said tax, then the state shaI
:, such deficiency as fixed and reported b.
II the Tax Commission.
g. ANY municipality now free, or here
: after made free, from parish taxation
d which Is not reimbursed by the levy o
70 the additional six mill tax, the power Z
., levy which is hereby granted to 1T, sha
II he COMPENSATED by the General Assembl
d on the basis above provided for compen
10 sation by the State to the parishes, TN
j. amount of said COMPENSATION to be fXe
y bv the Tax Commission.
n A. The obligatio to make the compen
IS cations herein provided for shall be man
n datory on the General Assembly, but n
s. such conversations shall be made afte
v :. After the year 1921, no parish sha
II lew any part of such six mills with
l. the limit of any incorpOrated municipal
ity and said municipalities shall be en-
l. titled to levy and collect such six mi
- ~ X for their own account.
g g. The claims of each parish and mu
T, nicinality for CONDENSATION shall he pre-
y sented to the Tax Commission. which sha
70 examine such claims and report the fact
m and its conclusions to the General Assem-
80 bly, on or before the first day OF enc
l. regular session.
10 I. In reimbursement for the Stat
20 sources of revenue herein withdraw
1T from her assessed values, and for or
lg joint benefit of her alimony and her e1
I'd listing one per cent debt tax, the CITY
< New Orleans. after January l, 1914. :,
al hereby granted the right to levy amman
ri and shall levy annually as long as Sal
= one, per cent debt tax IS required by Ia a,
ID TO be levied, an additional tax OF 81
to mills. Out of the proceeds of this ia
Or there shall be paid by preference amy
l. ally to the Board of Liquidation OF tf
~ City Debt, for the benefit of the one p'
Or cent debt tax, sum- equal to that whie
., said tax produced in the year 1912 on Il
to segregated sources of State revenue SIT
Or ateA within the civ limits. and the IA
in ance Of the proceeds of said six mill "a
j. shall GO TO the alimony fund of the cit
l. s. The two mill ad valorem speci
ns sewerage and water tax of the city
lg New Orleans shall continue to be 1evit
te as long as required by law on the source
he of State revenue subject to an ad valore
l. tax
n o. In case the referendum amendmel
is submitted to the people at the same tin
ty this amendment is submitted providing
ry way to relieve municipalities from gener
3 parish taxes subject to an obligation
IN contribute to certain funds, is adopte
Mt then the power to levy six mills of add
s. tional taxes is hereby granted to all pa
es Ishes voting for slch release to be leVit