The Appeal., 1896-10-31
or 1ne prlnclpal and interest OF loans maze
pursuant to said section 5. -

e.. IN.
can net proposing an amendment to the
constitution OF the State of Minnesota, to
authorize the taxation Of the property Of
sleeping, drawing room and parlor car, and
therein pro,ided"
constitution Of Minnesota by adding thereto
section reading as follows:
The legislature may impose, or provide
within this state, OF any and all owners or
operators. whether corporate or individual,
or otherwise, of any and all sleeping. parlor
ana drawing room cars. or any or either of
the same. which run in. into or through this
state; also upon the property within this
state OF any and all telegraph and telephone
companies, Or owners, whose lines are in,
or extend IN, into Or through this state;
ais" upon the property within this state of
all express companies, or owners, or any
or either OF the same, doing business in this
state of all domestic INSURANCE companies
OF thls state of any kind; also upon the
property within this state of any and all
In this state of any kind; also upon the
property within this state Of all owners or
operators OF any and all mines or of mineral
ores situated Il, this state; also upon the
panles or owners, and Of all shipbuilders or
owners doing business in this state or
aaElng nay nSo port therein; provided, that this
railroad companies, their }k' lands and eS othey e
property; and upon the property of either
or any OF such companies or owners a tax,
as uniform as reasonably may be with the
taxes imposed upon similar property in said
sSate, or upon the earnings thereof within
TINS state. but may be graded or progress
ave. or both, and in providing for such tax,
anu true value Of such property it shall be
competent for the Legislature, in either or
al OF such cases, to impose such tax, upon
state, and In. either case by taking as the
basis OF such imposition the proportionate
business, earnings. mileage or quantity Of
existing Of any such companies, persons or
owners. transacted or existin> in this state.
III relation to the entire business, mileage
or quantity OF production or property Of
euSn companies, persons owners as
a1ores'ld or In such other manner or by
Such other method as the legislature NAV
determine; deter but the proceeds of such taxes
between the state and the various political
eubdlvis.ons. thereof wherein the same is
uHted cneHs "a IN a the same proportion as the pro-
tributed; provided further, that nothing in
thls act contained shall operate to authorize
rue assessment or taxation Of land or ordi-
nary business blocks or property owned by
any sucn corporation. person, firm or COM
Pany except III the manner provided by the
ordinary methods OF taxation"
A., ms proposed amendment contemplates
the taxation Of the property in this state OF: ::
companies. '~ ~'
=. Telegraph and telephone companies.
s. Express comp: MES.
a. Foreign aud domestic Insurance com.
mineral ores.
6; Boom companies and sh!nbuilders or
having a port therein.
~, dae foregoing provisions are modified in
the Following very important respects:
l.. Ihe amendment will not apply "to
E|r"G9erty |oGe y owned by railroad companies, their
<: Iaxcs may be imposed upon the prop
crty OF the companies above enumerated or
upon the earnings thereof within this state,
".' may pe. graded or prog ressive. aor both.
Just and true value OF such property, It
shail be competent for the legislature to
Impose such tax upon any and all property
there9f within this state: and
OF such taxation. the proportionate bust
ness: earnings, mileage or quantity: Of pro-
Huctlon or property now or hereafter exist
ing OF any such companies, persons or own
relation to the entire business. mileage or
Quantity Of production or property; or
o.. In such other manner, or by such other
"cthnd: :i as the legislature may determine.
property will be distributed between the
state and the various political subdivisions
1nereol wherein the same Is situated In the
same proportion as the proceeds of taxes
upon real property are distributed.
=. The amendment contains a provision to
thc effc<: that it shall not operate to au-
thorlzc the assessment or taxation of land
or ordinary business blocks or property
Mnleu tr',, ~ pS any such corporation. person,
nidn a;da or company; except In the manner pro.
Vloed by the ordinary methods Of taxation.
H. W. Childs,
1ny ]. 1875 Attorney General.