The Dickinson press., 1889-08-24
ARTICLE nj.
REVENUE AND TAXATION.

SEC. ia. The Legislative Assembly
shall provide for raising revenue sufficient
to uetray the EXPENSES of the state for each
year, not to exceed in any one year four
~ mills on the dollar of the assessed valua.
ton OF all taxable property in the state.
tn be ascertaintd by the last assessment
made for state and county purposes. and
also Il sufficient sum to pry the interest on
the state debt.
SEC. 175. No tax shall be levied except
in pursuance of law, and every law i'm
posing a tax shall state distinctly the Oh
jcct of the SAINT to which only it Shall be
applied.
SEC. 176. Laws shall bc passed taxing
by uniform rule all property according to
It's true value in money. but the property
of the United States and the state, COUNTY
and municipal corporations, both real
and personal, shall be exempt from
laXatIon' and the legislative AS
s smnt fr shall by a general law ex;
exclusively for school, religious. cemetery
or charitable purposes and person.
al property. to any amount not
exceeding in value two hundred
dollars for each individual liable
to taxation: but the Legislative Assembly
may, by law, provide for the payment OF a
per centum of gross earnings of railroad
companies to be paid in lieu OF all state,
county, township and school taxes on prop
erty exclusively used in and about the
prosecution of the business of such COM
panleS as common. carriers, but no real e {.
tate OF saidc corporations shall be exempted
from taxation in the same manner, and on
the same basis as other real estate is taxed.
eXcept road-bed. right-of-way, shops and
buildings used exclusively in their business
as common carriers, and whenever and so
long as such law providing for the pay
nltnt OF a Percentum on earnings shall be
III force. that part of section l1a of this arti-
Gle relating to assessment of railroad prop.
erty shall cease to be in force.
SEC. III. All Improvements Oh land
shall be assessed in accordance with sec
ton ll9. but blowing shall not be consilered
as an Improvement or add to the value of
land for the purpose of assessment.
SEC. LIS. The power of taxation shall
never be surrendered or suspended by m
grant or contract to which the state or ann
county or other municipal corporation shall
be a party.
after in this section provided, shall be
assessed in the county, city, township,
town. village or district in which
it is situated, i'm the manner pre-
scribed by law. The franchise, roadway,
roadbed, rails and rolling stock of all rail
roads operated in this state shall be
assessed by the state board of equalization
at their actual value and such as
sessed valuation shall be appor-
toned to the counties. cities. towns.
townships, and districts in which said
roads are located. as Is basis for taxation
of such property. in proportion to the
number of miles of railway laid in such
counties, cities, towns, townships and dis
tricts.
SEC $50. The Legislative Assembly NAV
provide for the levy, collection and DISPOSE
ton of an annual poll taNof not more than
one dollar and fifty cents (S1.5OJ on every
male inhabitant of this state over tw
one and under fifty years of age. except
paupers, idiots, insane persons and Indians
not taxed.
SEC. 1871. The Legislative Assembly shall
pass all laws necessary to carry out the
provisions of this article.