St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1912-08-31

per cent for sulphur; three per cent
for salt: two and one-half per cent
for oil and gas, and two per cent for
rock and other minerals, inclusive
of gravel, sand and shells. This tax
shall not apply to the product OF
any mines, Quarries or pits or OIL OF
gas wells, where the owner, otner
than public service corporations. uses
the same for his personal purposes
and does not sell the same or lts
products or manufacture the same
into another product for sale. Where
gravel. sand or shells are taken from
the beds of public waters, or from
shores not subject to private owner
ship. the General Assembly may levy
special taxes per cubic yard OF ma
terial taken out and may levy dill
ferent special tax for each OF said
objects of taxation. The Govern
ment of the United States for any
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 pub
lie work are authorized to take free
from taxation gravel she'll or sano
from the beds of public waters ana
the public shores OF the state.
Every citizen of the State shall nave
a similar right to take such materi-
ais 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 ma
chinery, tools and implements abso-
lutely essential to the operation OF
any mine. oil or gas we'll, stone quar-
nv. sand, gravel or shell pit, and ex-
cept the products themselves while
ID the hands Of t"o PRODUCER, shaE
be locally assessed and taxed.
10. All real and personal prop.
ertv reserved for local taxation shall
be assessed at such percentage not 10
exceed 100 per cent of its fair mark
ct value as each local governing au-
thority may establish, and q lower
percentage may be establ1sned Ior
personal than for real property or TOT
the values of improvements than Tor
land values.
II. In all assessments OF real
property whether for local or for
state purposes, the value OF the land
shall be assessed separately from the
value of the improvements; but rail-
road. pipe line and canal rights OF
way. whether held in fee or under
easement, may be assessed separate
" from, or together with, the I'M
provements thereon as the Tax Com
mission may deem most practlcaDle.
-. Assessments shall be arrang-
ed geographically as far as possible
either upon roll or upon separate
records and the General Assembly
shall pass laws providing for the
printing and publication in pampnle1
form of the records, showing such
geographically arranged assessments
and for the sale of such pampnle's
at a small price.
10. Every taxpayer shall have
the right of testing the correctness
Of his assessment in the courts with
in such time as the General Assembly
NAV prescribe; and no property shall
he assessed for a 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 ouch time as the General Assembl:
may prescribe.
ARTICLE VII.
/. Every municipality shall have
| the right to provide, at its discre-
ton. 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 omcsr:
or officers, and the mode OF their cleo
| ton or appointment; and every par
ish shall elect by q vote OF its quail
fed electors the officer, or officers,
tn assess it's property for taxation,
! the compensation of such officer OF
| officers to be fixed by the police jury
| not less than ten months before the
election, and not subject to change
during the elected officers incumben-
cy. This power shall not be exer-
cised in the parishes, nor in the par
| ish of Orleans as to assessors. UNI
til the terms of Office of the present
! incumbents expire. After January
1, 1914, and until the expiration OF
the terms of said officers, all local
assessments shall be made by the a.
SCISSORS of each parish and the asses
| sors of New Orleans at the present
rate of compensation. All local tax
es and licenses except those levied
by municipalities, shall be collected
the parish of Orleans, at the present
rate of compensation unless such
compensation shall be changed by the
General Assembly. After January /
1914, Parish Assessors shall be COM
pensated by the parishes and the
assessors of the parish of Orleans
~ the city of New Orleans If under
the referendum amendment submit
ted tc the people at the same time
this amendment is submitted provid-
ing a way to relieve municipalities
from general parish taxes, subject Il
ar obligation to contribute to GER
tair funds, is adopted. then each
municipality so relieved from such
taxation, shall have the right by its
governing authority, to provide for
the appointment or election of its
own assessor or assessors and TO liz
their compca '.'; IN.
AT; ICLE VIZ
l. In order to reimD 81: parishes
and municipalities nos free from
Parish taxes for .oss Of revenue caus-
I'd ky the withdrawal Of the sources
= state revenue from parish and
Municipal taNa,ion, thee 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.
2. In order to similarly reimburse
municipalities not now free from par
ish taxes each parish shall levy an
nually for eight years after January
l, 1914, the six mill tax aforesaid