, 1889-10-02
ARTICLE XIV.
TAxArloN ANp REYENuE.

SECTION l. All lands and improvements thereon in the
State shall be listed for assessment, valued for taxation and
assessed separately.
SEC. 2. All coal lands in the State from which coal is
not being mined shall be listed for assessment, valued for
taxation and assessed according to value.
SEC. 8. All mines and mining claims from which gold,
silver and other precious petals, soda, saline, coal, mineral
oil or other valuable deposits, is or may be produced shall
be taxed in addition to the surface improvements, and in
lieu of taxes on the lands, on the gross product thereof, as
may be prescribed by law; provided, that the products of
all mines shall be taxed in proportion to the value thereof
SEC A. For State revenue, there shall be levied annu-
ally a tax not to exceed four mills on the dollar of the
assessed valuation of the property in the State except for the
support of State educational and charitable institutions, the
payment of the State debt and the interest thereon.
SEC. 5. For county revenue there shall be levied annu-
ally a taxnot to exceed twelve mills on the dollar for all pur-
poses including general school tax, exclusive of state reve-
nue., except for the payment OF Its public debt and the in
terest thereon. An additional tax of two dollars for each
person between the ages of twenty-one years and fifty
years, inclusive, shall be annually levied for county school
purposes.
No. 6. No incorporated city or town shall levy a tax to
exceed eight mills on the dollar in any one year, except for
the payment of its public debt and the interest thereon.
SEC. Z. All money belonging to the State, or to any
except as herein otherwise provided, shall, whenever prac-
ticable, be deposited in a national bank or banks, or in a
bank or banks incorporated under. the laws of this State;
provided, that the bank or banks in which such money is
deposited shall furnish security to be approved as provided
by law, and shall also pay a reasonable rate ofinterest there
derived.
SEC. 8. The making OF profit, directly or indirectly, out
of State, county, city, town or school-district money or other
public fund, or using the same for any purpose not author
lied by law, by any public officer, shall be deemed a felony,
and shall be punished as provided by law.
SEC. 8. The shall be a state board, composed of the
state auditor, treasurer and secretary of state.
SEC. 10. The duties of the state board shall be as fol-
lows: TO fix n valuation each year for the assessment of
live stock and to notify the several county boards of equali-
cation of the rate so fixed at least ten days before the
day for beginning assessments; to assess at their actual
value the franchises, roadway, roadbed, rails and rolling
stock and all other property used in the operation of all
railroads and other common carriers, except machine shops,
rolling mills and hotels in this state; such assessed valuation
shall be apportioned to the counties, according to mileage
therein, in which said roads and common carriers are located,
as a basis for taxation of such property; provided, that the
assessment so made shall not apply to Incorporated towns
and cities. Said board shall also have power to equalize
the valuation on all property in the several counties for the
state revenue and such other duties as may be prescribed by
law.
SEC. IL. All property, except as in this constitution 9TH
erwise provided, shall be uniformly assessed for taxation, and
the legislature shall prescribe such regulations as shall Sc
cure a just valuation of all property, real and personal.
SEC. II. The property of the United States, the State,
counties, cities, towns, schoo-districts, municipal corpora
tons and public libraries, lots with the buildings thereon
used exclusively for religious worship, church, parsonages,
public cemeteries, shall be exempt from taxation, and such
other property as the legislature may by general law provide.
SEC. 10. No tax shall be levied, except in pursuance of
law, and every law imposing a tax shall state distinctly the
object of the same, to which only it shall be applied.
SEC. IA. The power of taxation shall never be surren-
dered or suspended by any grant or contract to which the
State or any county or other municipal corporation shall be
a party.