Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-10-18

WI ana may levy 0iuerent SpeCldl IN,
Tor each OF said objects OF taxation. The
Government OF the United States for any
purposes. and contractors engaged In ths
construction OF any public work for the
State or for the United States solely FOL
The purpose of such public work are au-
thoriEed 70 take free from taxation
gravel, shell or sand from the beds Of
pebble waters and the public shores Of
the State. Every citizen Of the State
shall have q 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 OF
The owners OF such mines. wells, quarries
and pits. except machinery, tools and i'm
PIGMENTS absolutely essential to the op-
Grafton Of any mine, oil or gas well, 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
at such percentage not to exceed 100 per
cent Of its fair market value as each To-
cal governing authority may establish,
and lower percentage may be estab-
hshed 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 u[rposes.
the value OF the land shall be ASSESSED
separately from the value of the improve
rnents; but railroad. pipe line anNfcanal
rights OF way, whether held in fee6r un-
der easement. may be assessed separately
from. or together with. the improvements
thereon as the Tax Commission may
deem most practicable
IL. Assessments shall be arranged geo
graphically as far as possible either upon
the roll or upon separate records and the
General Assembly shall pass laws pro-
victng 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.
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:
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 such
time as the General Assembly may pre-
scribe.
Article VII.
l. Every municipality shall have the
Fight 90 provide, at IT'S discretion, by
oficer or oficers. who shall collect its
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 a vote OF
Its qualified electors the officer, or ON
GERS, to assess its property for taxation,
the compensation Of such oficer or ON
GERS to be fixed by the Police Jury not
and. not subject to change during the
elected officers incumbency. This power
shall not be exercised in the Parishes
nor In the Parish OF Orleans as to asses
eors. until the terms OF ONCE Of the pres
ent inoumbents expire. After January l.
1914. and until the expiration Of the
ments shall be made by the assessors of
each Parish and the assessors of New
Orleans at the present rate Of compensa-
tion. All local taxes and licenses except
NAlN ~ H.
collected by the Sheriff OF each Parish ex-
espt the Parish Of Orleans, at the pres
ent rate Of compensation unless such
compensation shall be changed by the
1914. Parish Assessors shall be compen-
stated by the Parishes and the Assessors OF
the Parish OF Orleans by the City of New
Orleans. II under the referendum amend
nnent submitted to the people at the same
time this amendment II submitted pro-
viding way TO relieve municipalities
from general parish taxes. subject to an
obligation TO contribute to certain funds,
ls adopted. then each municipality so re-
ueved from such taxation. shall have the
night by It's governing authority, TO pro-
It's own assessor or assessors and to fix
thefr compensation.
Article VIII.
]. In order to reimburse parishes and
municipalities now free from parish
taxes for loss Of revenue caused by the
enue from parish and municipal taxation,
mere II hereby granted TO each parish and |
20 each such municipal corporation the |
right to levy an additional tax Of six mills |
en- unsegregated property.
T. In order to similarly reimburse mu- |
picipalities not now free from parish |
taxes each parish shall levy annually for |
eight years after January 1, 1914, the |
as may be necessary, and out Of the pro- |
ceeds OF this tax each parish SHALL under |
the supervision OF the Tax Commission, |
compensate each such municipality |
caused by such withdrawal. Such COM |
pensetion TO be made on the basis pro- |
vided In the following sentence for COM |
Rensation BY the State to parishes. II
the proceeds of such tax remaining TO |
zach parish, added to the proceeds Of the |
levy OF the one per cent tax now per-
mitted to be levied, after making the |
compensation aforesaid, shall not be SUM- |
Client to repay to said parish the sum II |
would have received by the levy OF its |
present one per cent alimony tax on the |
basis II the assessment rolls OF 1911, plus
an increase OF nve per cent on the
amount Of said tax. then the State shall
compensate each parish the amount OF
such deficiency as fixed and reported by
s. Any municipality now free. or here
after made free, from parish taxation |
which r. not reimbursed by the levy Of |
che additional six mill tax, the power to
be compensated by the General Assembly |
on the basis above provided for colnpen- |
sstion by the State to the parishes the |
by. the Tax Commission.
T. The obligation to make the compen- |
eations herein provided for shall be man |
datory on the General Assembly, but no |
such compensations shall be made after |
the year 1891.
s. After the year 1871. no parish shan |
levy any part of such six mills within |
the limit OF any Incorporated nunicipaf- |
fly and said municipalities shall be en- |
titled 20 levy and collect such SIX mill |
tar for their own account
3: The claims Of each parish ana mu- |
nicipelity for compensation shall be pre- |
sented TO the Tax Commission. which shall |
examine such claims and report the facts |
snd It's conclusions TO the General Assem- |
bly, on or before the nrst day OF each |
regular session.
I. In reimbursement for the State |
sources OF revenue herein Withdrawn |
s s ner assessed values, and for the |
loInt oenent OF her alimony and her ex-
isting one per cent debt tax, the city of /
New Orleans after January 1, 1914 Is /
hereby granted the right to levy annually /
nc snail levy annually as long as said /
one per cent debt tax Is required by law /
20 De levied, an additional tax OF six
nlls Out OF the proceeds OF this tax,
tnere shall be paid by preference annu-
eIy 70 the Board OF Liquidation Of the
Slty Debt. for the benent OF the one per
cent debt tar. sun equal TO that which |
sale tax produced in the year 1912 on the
segregated sources OF State revenue situ-
eted within the CITY limits. and the bal
ehce OF the proceeds OF said six mill tax
shsn 60 10 the alimony fund OF the city
g. The two mill ad vaIorrm speciai
sewerage and water tax OF the CITY OF
New Orleans shall continue 70 be levied
es long as required by law on the sources
81 :. state revenue subject to an ad valorem