Press and daily Dakotaian. (Yankton, Dakota Territory [S.D.]) 1880-1889, 1883-10-22

leaves the value to Be fixed
by certain persons to be select,
cd or appointed as th. legi.,s.zse
may direct. We leave it to be ascertain.
ed in such manner Is may be provided
by general laws. Which do you prefer i?
The people Of southern Dakota have had
some experience in ssme things "fxed
by certain persons selected and appointed
by the legislature" and they Of the con.
vention naturally looked to some other
constitution TO improve upon this LII.
nois system Of fixing values. As We pro.
coed it will be seen that these exact
words are found in number Of the
modern constitutions, and even il they
had been original with the convention,
any honest man would have said at once,
it is safer 70 6x values by . general Law,
uniform in its character. than to leave il
to the Judgment or caprice Of few men
to be selected bys Legislature and
therefore not directly responsible to the
people for their actss The Iowa section
il ~ follow:
Article 8. section 2-"The property Of
all corporations for pecuniary profit
now existing or hereafter created shall
be subject 10 taxation the same q that
OF individuals"
It will hardly be coatended that
this section has any OF the
safeguards provided Tor by our section.
We need not discuss it; to present them
to our readen for their comparison is
sufficient. No one has ever accused Iowa
Of being under the domination OF rail.
roads; she has had upon her statute
books the strongest sgrarian legislature
against railroads Of any state in the
union, unless it be Illinois and Wiscon-
sin, and yet this is her section on taxa
tion.
The Wisconsin section is as follows:
Article 8. section 1.-THE rule of taxa.
ton shall be uniform and taxes shall be
levied upon such property as the legisla-
ture shall prescribe"
Minnesota is still less guarded and is
as follows:
Article 8, section ALI taxes to be
raised in this state shall be - nearly
equal ~ may be and all property on
which taxes are to be levied shall have q
cash valuation, and be equalized and
uniform throughout the state.
Nebraska, having the advantage ofthe
Illinois constitution of 1870, above quo.
ted, the Pennsylvania laws of 1873 and
others hereafter given, comes to the front
with the following provision:
Article 9. Section 1.-The legislature
shall provide such revenue as may be
needful by levyinR tax BY valuation,
SO that every person and corporation
shall pay tax in proportion to the value
Of his, her or its property and franchises,
the value to be ascertained in such man.
ner as the legislature may direct.
The first part of which, it will be seen
ls identical with ourr and Illinois, dowl
to the point where We vary from Illinois
Here Nebraska says: "The value to b,
ascertained in such manner as the leg1s
lature may direct" This, while An i'm.
provement. perhaps over Illinois. it il
still open to the objection that what Hi
nois provides to be done directly, Ne
braska permits TO be done indirectly.
Kansas il as follows:
Article 9. Section 1.-The rule of tai
alton shall be uniform, and taxes sha]
DO levied upon such property as sth
aIsk knN -,
scribe.
| Article 10. Section 2.-Taxation sha
be uniform and all property on whic
taxes shalt be levied shall be taxed, j
proportion to its value, to be ascertaine
~ directed BY Legislative enactment an
no species Of property shall be take
higher than another species Of propert
of equal value on which taxes shall
levied.
This section it will be perceived, Viii
embodyinR some Of the safeguards
the Nebraska and our own constitution
lacks in terssness and conciseness Of e,
preston, and does not provide that .
property shall be taxed IN proportion
its value, but only property "on aohi
tares shan Be leried." s.
i, Missouri comes to the front in 1S7
having the advantage of the constitute
Of Nebraska, already completed in Fe
ruary OF that year, a. we'll as those
Illinois, Pennsylvania and othel
, With her corresponding sections
follows:
Il Article 10. Section 2.-The power
!. tax corporations and corporate proper
shall not be surrendered or suspend,
by act Of the Legislative assembly.
Article 3.-Taxes may be levied a,
}. collected for public purposes only. Th,
, shall be uniform upon the same class
: subjects within the territorial limits
/ tho authority levying the tax. and ,
e taxes shall be levied aud collected
!. Igeneral lav.
J, Article 4-All property subject
b taxation shall be taxed in proportion
i its value.
Article 5.-All railroad corporations
this state, or doing business there
shall be subject to taxation for sta
}. county, school, municipal and other p,
70 poses, on the real or personal prope,
. Iowned or used by them, and on th,
+. gross earning-, their net earnings, tn
O franchises aud their capital stock.
FL 1t will be seen that the lapgua
=. OF these sections is almsst identic
II with our own, though differently Gror
3. ed. The clause they shall be "unifo
le upou the aame class OF spbiects Will