Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-10-11


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
may not be specially exempted from such
taxation. shall continue to be subject to
special taxes now in force. and shall be
liable to such special taxes as may be TN
posed by local, special districts and 20
litical subdivisions in the future In ac-
cordance with law; provided that no par.
ish or Incorporated municipality snail
levy a special tax for the support of any
purpose which 1t is obligated to take care
of out of its ordinary alimony, until II
| shall haYe first exhausted its 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.
| r. 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
going sections s, IL and IL, as to property
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.
Article TX.
!. All revenues received by the STATE
from all sources shall go into a fund
called the General Fund, and the Cen
ersl Assembly shall apportion said fund
taxation is levied. setting aside, however.
each year, the following:
A. For the General Public School Fund
not thaVa - 81
enues of the State from all sources pro-
vided that such superintendent shall never
be less than One Million and Thirty
Thousand Dollars 81, 900, 000.00).
B. For the General Engineer Fund, not
less than -Four Hundred Thousand Dol
lars (s40O, 600. 00).
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 (S150. 000.00). plus the whole pro-
ceeds of the States moiety Of the special
automobile. taxicab and auto driven We
hicle tax.
f. For the Public Debt Fund not less
than Five Hundred Twenty-Five Thou
sand Dollars ($52S, O0o.00) or not less than
Six Hundred and Fifty Thousand Dollars
CS6bO, o00.00). II the Public Debt amend
ment submitted to the people at the same
time this amendment Is submitted 10
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 clsri-
cal force in the Treasurer's Office as may
be necessary to enable him to perform
the duties herein prescribed.
q The General Assembly shall have
the power to provide for special Revenue
Agents, not to exceed three in number,
to assist the Treasurer in collecting all
licenses, and taxes, and to assist the Tax
a..l e.
levying assessments, and shall M tine
compensation and duties Of such agsntA
Article xI.
l. All articles and parts of articles Of
the Constitution of 1898 on the subject OF
assessment and taxation, and all amend
ments thereto on said subjects contrary
to OF in conflict with the provisions Of this
amendment be and the same are hereby
repealed
SCHEDULE.
/. 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. i've, six and
seven OF Article III, as to special taxes.
shall 20 into effect as soon as the Cen
eral Assembly shall pass laws carrying
them into effect, and the provisions of
sections three and four Of said Article
shall go into effect on January LIST. 1918,
provided laws carrying them into eject
snail be passed on or before March 1.
them into effect may be enacted at any
later date.
2. on and after January LIST. 1914 the
and the once Of State Board Of EquaIi-
zation shall be abolished. but the present
incumbents shall hold their ofices at the
present rate Of compensation until their
present terms shall expire, and they shall
aid the Tax Commission in putting the
system provided for IN this amendment |
into operation, and In that connection
they shall perform such duties as the Tax
Commission and the General Assembly
may prescribe
g. The license tax authorized by the
present Constitution to be levied on the |
SOIL shall be superseded by this amend |
ment as to the severance Of minerals, oil |
and gas. and shall be levied only on the |
severance of forest products
!. When this amendment goes into eff |
rect on January 1, 1914. the special State |
texes levied for good roads and for Con- |
federate Veterans as now established or |
as may be established by the amendment |
to be submitted to the people at the same |
Tune this amendment Is submitted, shall /
cease ana the General Assembly shall /
ma snI provision out Of the General Fund
funds as hereinabove provided.
.: All State taxes and licenses unool-
lected on January 1, 1914, for 1913 and
counted for, under existing laws, by the /
sherins In the parishes, and the State /
Tax Collector In New Orleans, but all l
such collections must be completed by /
Tax Collector OF New Orleans shall re-
main In ONCE. He shall also collect all |
state licenses levied In the Parish of |
New Orleans until said date and the Gem
erh Assembly shall provide for a reduc-
ton OF his clerical force to take place on |
June 90. 1914. After June 80. 1915. any
state licenses and taxes then remaining
unpaid. shall be collected by the State
Treasurer. The General Assembly shall
by appropriate legislation provide com
tax collectors and assessors OF the sew
era parishes for the sum. they may lose
AFTER January nrst, 1914, 10 the date Of |
the expiration OF their terms Of Office in
commissions on the State taxes that
would have accrued on the sources Of
revenue segregated 70 the state. pro-
vided that the State shall be under no
obligation to reimburse them IN any
greater amount than viii guarantee to
them sum equal to the total Of the COM
or 1919. taking the year which shows the
highest amount, and the General Assem-
ply shall at Its regular session in 1914 and
1915 make an estimate Of the probable
amount needed for such purpose. and
and at the biennial sessions Of 1915 ana
1918 IL shall make further appropriation
to cover any deficiency.
s. The amendments to the Constftu-
ton submitted TO the people az the same
time that this amendment b submitted.
proposing to exempt from taxation the
objects therein specially set forth. n
adopted. shall not be affected by the pro-
visions OF this amendment: nor shall this
be construed as affecting am
properly now exempt from taxation an
DER the Constitution of 1888 and its
Z. The Public Debt Amendment. sub-