The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1912-09-05

further, that this ad valorem tax shall neA
be imposed to the maximum whenevNr
the school board certides that a smaller
levy will meet the needs of the schools.
IL. All property the taxation of 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
liable to such special taxes as may be i'm
posed by local. special districts and po-
litical 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 it is obligated to take care
Of out of its ordinary alimony, until it
shall have first exhausted it's ordinary
taxing power, upon an assessment OF at
least fifty per cent of the market value
of the property subject to its taxing au-
thority.
~. 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 contribu-
| lions shall be collected by the sheriff Of
each parish. under existing law, and in
New Orleans by the State tax. collectors
until June 80, 1916. and thereafter by the
! collecting officer of the City Of New Or
leans.
! Is. The taxes mentioned in the fore
q, ~
reserved for State revenue, shall be based
| on the assessment made by the State
| Tax Commission for State purposes
equalized annually by said Tax Commits
sion in each parish or municipality to
the basis of assessment therein locally
established.
| l. All revenues received by the State
| from all sources shall go into a fund
called the General Fund, and the Gen.
eral Assembly shall apportion said fund
among all the public purposes for which
taxation is levied, setting aside, however,
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 apportionment shall never
be less than One Million and Thirty
Thousand Dollars H1, 03O, 900. 00).
B. For the General Engineer Fund, not
lars ($4oo, OOO.OO).
c. For Confederate Pensions, not less
than the amount provided or to be pro-
| vided by the Constitution.
D. For the Good Roads Fund, not less
than One Hundred Fifty Thousand Dol
lars t$150, 100000. plus the whole pro-
ceeds of the States moiety of the special
automobile, taxicab and auto-driven We
E. For the Public Debt Fund not less
than Five Hundred Twenty-Five Thou
sand Dollars ($525, 900 00) or not less than
Six Hundred and Fifty Thousand Dollars
(s65O. 600. O0). if the Public Debt amend
ment submitted to the people at the same
time this amendment is submitted Is
adopted.
Article X.
l. All State taxes and licenses except
as hereinafter provided shall be collected
by the State Treasurer. The General As
sembly shall provide such additional cleri-
cal force in the Treasurer's Office as may
be necessary to enable him to perform
the duties herein prescribed.
2. The General Assembly shall have
ha To far sr0 oil IvA
Agents, not to exceed three in number.
to assist the Treasurer in collecting all
! licenses, and taxes. and to assist the Tax
Commission in gathering Information for
levying assessments, and shall Ak the
compensation and duties OF such agents.
Article xi.
/. All articles and parts of articles Of
the Constitution of 1898 on the subject OF
7 assessment and taxation, and all amend
ments thereto on said subjects contrary
: to os in conflict with the provisions Of this
amendment be and the same are hereby
8 repealed.
1. 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, FIVE, six and
( seven of Article III, as to special taxes
shall go into effect as soon as the Gen.
them into effect and the provisions OF
! sections three and four of said Article
n shall go into effect on January LIST, 1918
e provided laws carrying them into effect
shall be passed on or before March
!, 1913; provided further. that laws carrying
= them into effect may be enacted at an,
e later date.
s 2 On and after January LIST, 1914, thu
Office of the State Board Of Appraisers
= and the office Of State Board Of Equal
h zation shall be abolished, but the present
r incumbents shall hold their offices ut the
e present rate Of compensation until theil
+ present terms shall expire, and they shall
: aid the Tax Commission in putting the
r system provided for in this amendment
l. into operation, and in that connection
Y they shall perform such duties as the TAI
e Commission and the General Assembl,
: may prescribe
: 3. The license tax authorized by tn,
: present Constitution to be levied on thu
Il severance of natural resources from tn
O soil. shall be superseded by this amend
e ment as to the severance of minerals, oil
: and gas and shall be levied only on tn
e severance of forest products.
: 4. When this amendment goes into ef
it feet on January /. 1914, the special Stat
8 taxes levied for good roads and for Con
e federate Veterans as now established o
IS as may be established by the amendmen
e to be submitted to the people at the sam
II time this amendment is submitted, sha
II cease and the General Assembly sha
v make provision out of the General Fun
for the benefit of each Of these specis
= funds as hereinabove provided.
n 5. All State taxes and licenses uncol
If lected on January 1, 1914, for 1918 an
o previous years, shall be collected and &C
Il counted for, under existing laws, by tn
" Sheriffs In the parishes, and the Stat
l. Tax Collector in New Orleans, but a
le such collections must, be completed
d June 30, 1916. up to which date the Stat
l. main in office He shall also collect a
l. State licenses levied in the Parish {
10 New Orleans until said date and the Gen
ton Of his clerical force to take place o
II June 80, 1914 After June 30, 1916, an
in state licenses and taxes then remainin
unpaid shall h be collected by the Stat
in by appropriate legislation provide com
pensation on an equitable basis to tn
J. tax collectors and assessors Of the ses
E eral parishes for the sums they may los
III after January first, 1914, to the date
is the expiration Of their terms Of office
A. commissions on the State taxes tbs
revenue segregated to the State, pre-
Re vided that the State shall be under n
IN obligation to reimburse them In an
ne greater amount than will guarantee ,
OF missions OF their office for the years 4 3,
is or 1912. taking the year which shows Il
iy highest amount. and the General Assem-
ia bly, shall at it's regular session in 1914 ar
w 1916 make an estimate OF the probab
ix amount needed for such purpose. ar
x. make appropriation to cover the sam
he 1918 it shall make further appropriate
or to cover any deficiency.
oh 6. The amendments to the Constitl
ha ton submitted to the people at the san
NJ time that this amendment Is submitte
Il proposing to exempt from taxation Il
Nv objects therein specially set FORTH
q, adopted, shall not be affected by the pr
;ssj visions of this amendment; nor shall tn
f amendment be construed as affecting ~
Cd property now exempt from taxation N
GO der the Constitution of 1898 and !
m | amendments.
'h Z. The Public Debt Amendment. SUI
NJ mitted to the people at the same tin
,,e this amendment Is submitted, II adopts
shall be superseded by this amendment
rai respect to the mode of providing the pu
a. lie debt fund guaranteed by such amen
"A ment
A. Prior to January 1. 1914. the GsneI