Tensas gazette. [volume] (St. Joseph, La.) 1886-current, 1912-10-25

eNl ana may lew a inherent SueCl1 tdA
for each Of said objects Of taxation. The
Government 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 public work are an-
thorized to take free from taxation
gravel. shell or sand from the beds OF
public waters and the public shores OF
shall have a similar right TO take such
materials for his own personal use free
from Il xation. 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 Inn
plemenss absolutely essential 70 the on
GRAFTON II any mine. oil or gas well. stone
quarry. sand. gravel or shen nit. end ex-
cent the products themselves While H.
the hands OF the producer, shall be 10
ally assessed md taxed.
10. An 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 10
cal governing authority may establish,
and 'ower percentage may be estab-
lished for personal than for real property
or for the values of Improvements than
for land values.
whether for local or for State purposes.
the value OF the land shall be assessed
senarately from the value. Of the Improve
ments; but railroad. pine line and canal
rights Of way. whether held in fee or un-
der easement. may he assessed separately
from, or together WITH the improvements
thereon as the Tax Commission may
deem most practicable.
| II. Assessments shall be arranged geo.
/ graphically as far as possible either uDon
the roll or unon separate records and the
/ General Assembly shall pass laws pro-
vidine for the printing and pub'Ics ton in
| pamphlet form of the records. showing
such geographically arranged assessments
and for the sale OF such pamphlets at
/ IA Every taxpaver shall have the
right Of testing the correctness OF his as
| sessment IN the courts within such time
Pe the General Assembly NAV prascrfbe:
md no property shall be assessed for
| Pum IN excess of the percentage of Its
4 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.
4. Every municipality shall have the
right 70 provide. at IT'S discretion, by
officer or officers, who shall collect Its
taxes and TO tx the COMPENSATION to
be paid such officer, 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. 20 assess its property for taxation,
GERS to be fxed by the Police Jury not
less than ten months before the election,
and not subject TO change during the
elected officers incumbency. This power
shall not he exercised in the Parishes.
nor IN the Parish OF Orleans as TO asses
sors until the terms Of offce of the pres
ent incumbents expire. After January l.
1914 and Hntil the expiration ,aca, Of the
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 rnupicinal't'es shall ne
collected NV the Sheriff Of each Parish ex-
cent the Parish OF Orleans. at the pres
compensation shall be changed by the
General Assembly. After January j.
1914. Parish Assessors shall he compen-
sated by the Parishes and the Assessors OF
Orleans. II under the referendum amend
n'ent submitted to the people at the same
tire this amendment Is submitted pro-
rialng way 70 reiess m1hclpa "a sr
obligation to contribute to certain funds
r. adopted. then each municipality so re-
! neved from such taxation. shall have the
, rieht by its governing authority, 70 pro,
vide for the appointment or election Of
its nwn assessa~ Ut assessors and TO NJ
their compensation.
Article VII.
l. In order to reimburse parishes and
} municipalities now free from parish
: tsves for loss OF revenue caused by th'
) withdrawal OF the sources Of State rev.
: enue from parish and municinal taxation
n there is hereby granted TO each parish and
To each such municipal corporation tn
right to levy an additional tax Of six mill
on unsegregated property.
9 In order to similarly reimburse n1u
. nicipalities not now free from per1sl
( taxes each parish shall levy annually 70
: eight years after January /, 1914. tn
six min tax aforesaid. or 50 much thereo
: as may be necessary. and out OF the pro
Z ceeds OF this tax each parish shall. unde
a enmrensate each such municips 1T
: within its limits for loss Of revenu
: caused by such withdrawal Such com
Z pensation TO be made on the basis pro
: viSed in che following sentence for com
Q pensation by the State TO parishes.
the proceeds Of such tax remaining {
= each parish. added TO the proceeds Of tn
q nnitted TO be levied, after making tn
Q COMPENSATION aforesaid, shall not be sum
= cfent To repay TO said parish the sum
y would have received by the levy OF 4
: bs sis II the assessment rolls Of 1911. plu
n an increase Of Ave per cent on tn
= amount Of said tax. then the State sha
o commensurate each parish the amount G
. such deficiency as fixed and reported b
!, the Tax Commission.
g. ANY municipality now free. or here
after made free. from parish taxatio
!. which f. not reimbursed by the levy Z
. the additional six mill tax, the power
= levy which Is hereby granted to It, sha
:; be COMPENSATED by the General Assembl
J, on the basis above provided for compen
q sation by the State to the parishes. III
~ amount Of said CONDENSATION to be IKE
> BY the Tax Commission.
" The Obligation TO make the comper
n saticns herein provided for shall be mar
- datory on the General Assembly. but n
"a such conversations shall be made aftt
1 5. After the year 1921. no parish sha
v levy any part Of such six mills With
II the limit Of any fncorpnrated municipal
l. ity and said municipalities shall be er
titled to levy and collect such six mi
Il tax for their own account
l. g. The claims OF each parish and mt
ig niciraHtv for CONDENSATION shall be pre-
Z. scented TO the Tax Commission. which sha
D examine such claims and report the fac
g and its conclusions 10 the General Assem-
N N bly, on or before the first day OF eae
IS regular session.
a T. In reinforcement for the sta
20 sources OF revenue herein withdraw
81 from her assessed values, and Tor "
nt flint benefit OF her alinony and her e.
p l-fing one per cent debt tax. the city
10 New Orleans, after January l, 1914.
(, fe-e5v granted the right TO levy annual
AZ and shall levy annually as long as sa
n one rer cent debt tax Is required by Ia
e 70 he levied. an additional tax or =
"a mills. Out Of the proceeds Of this "a
20 tltere shall Re paid by preference ann
p CITY Debt. for the benefit OF the one y
y rent debt tax. sum equal to that VIII.
OF - IA tax produced in the year lpl2 on u
=, segregated sources Of state revenue SIT
70 afe5 within the citv limits and the ia
or ance 81 the proceeds Of said six Mill q
IN shall 60 TO the aiimOny fund Of the cit
u 2. The two mill ad vaiorefn speci
i sewerage and water tax OF the City
ns New Orleans shall continue 70 be levi
w as long as REQUIRED by law on the sourc