The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-03-17
GENERAL LAWS
1902
CHAPTER HI. F. NO. So.

CHAPTER HI. F. NO. 55.
AN ACT proposing an amendment to sec
tions one %, two CO and three 90 Of
article nine 90 of the constitution OF
the State of Minnesota.
Be 1t enacted by the Legislature Of the
State of Minnesota:
Section l. That sections one o., two
~ and three 81 of article nine 90 of the
constitution of the State of Minnesota
be amended so as to read as follows.
Section l. The power of taxation shall
tracted away. The legislature shall pro-
vide for an annual tax sufficient to de-
fray the estimated ordinary expenses of
the state for each year and whenever it
shall happen that such ordinary expenses
for any year shall exceed the income Of
the state for such year the legislature
snail at its next general session provide
for levying a tax sufficient to pay such
detc1ency. And whenever the income of
the state from other sources shall be
sufficient to defray all of it's ordinary eX-
penses without the levy of any annual
state tax, such tax levy shall be omitted.
All taxes to be raised in this state shall
be as nearly equal as may be, and shall
be levied and collected for public pur-
poses only; and all property on which
taxes are to be levied. except as herein
otherwise provided, shall have a cash
valuation, and shall be eQualized and
uniform throughout the state; provided
that whenever the levy of a tax for state
the taxes levied for local purposes shall
be upon a valuation of the property with
in the several counties and the subdivi-
sions thereof which shall be equalized
and uniform throughout each county.
The legislature may by general or spe-
cial law authorize municipal corporations
TO levy assessments for local improve
ments upon the property fronting upon
such improvements, or upon property
benefited thereby, or both, without regard
to cash valuation in such manner as the
legislature may prescribe. There may be
levied and collected an annual tax upon
franchises granted by public authority,
in addition to the tax on the real prop
erty and other personal property of the
person or corporation holding such fran
chisc; or in lieu of a tax on such fran
chise alone, or in lieu of a tax on such
franchise and the personal property used
in connection with the exercise of the
same, there may be imposed such tax
upon the gross earnings Of the person or
corporation holding such franchise as the
legislature may determines and said tax
shall be apportioned between the state,
counties and municipalities where such
franchise is exercised, in the same man
ner as real estate taxes are appOrtioned.
There may be levied and collected a
transfer tax not to exceed five per cent
nn upon the estates OF decedentS a above
q fixed and specified sum, which tax NAV
be uniform or graded or progressive.
There may he levied and collected a reg
istry tax upon all real estate mortgages
which shall be in lieu Of all other taxes
on the debt secured by such mort ga ges;
and tax upon the income from al cred
Its owned by persons or corporations, as
Bfter defined by law, Hnd also on the in
come arising from all personal property
and also uDon the income of all persons
or corporations above the sum of one
thousand dollars per annum, not arising
from such credits or from such personal
propertE, o.. from property. otherwise
shaH be uniform throughout the state
and may be graded or progressive or
both. and shall be levied at a rate not to
exceed ten per centum upon the income
from SuCl credits. and 1lnO0 the income
from personal property, and at a rate not
exceeding lour per centum upon such
other income. Laws shall be passed
taxing all real and personal property;
provided, that credits and personal prop
crty shall not be subject 10 other taxa
ton than the income or registry tax here
In authorized, while the law imposing
such income or registry tax shall be in
force; provided, public burying grounds
public schools. public hospitals, public
library associations. colleges. universities
and all seminaries of learning, all church.
es ana church property used exclusively
for religious purposes and institutions Of
purely public charity and public prop
erty used exclusively for public purposes
and personal property to an amount not
exceeding three hundred dollars to each
1ndlVIIual shall be exempt from taxation,
but such personal exemption shall not be
allowed TO more than one member of the
same family; Provided, further, that
nothing in this act contained shall be
construed TO affect, modify or repeal any
law providing for the taxation of the
gross earnings or railroads.
Sec: ,. The amendment herein pro-
posed shall be submitted to the people
for their approval or rejection at the gen
eral election for the year 1902 and the
qualified voters of the state shall, in
their respective districts at such election
vote for or against such amendment by
ballot, and the return thereof shall be
made and certified at the same time and
IN the same manner as is provided by law
with reference to state officers, and if it
shall appear that a majority of all the
voters voting at such election shall have
voted in favor of said amendment the
Governor shall make proclamation there
OF ana said amendment shall thereupon
take erect and be in force as a part of
the constitution of said state. The bal
lots used at such elections shall have
printed thereon the following:
Amendment to sections one o. two
~ and three CD, of article nine (O, of
the constitution providing for a tax on
real estate mortgages and on the fran
cnises of corporations and upon the in
come of corporations and individuals in
excess of the sum of one thousand dol
lars $4,000 per year "Yes''-"No'' Each
elector voting upon such proposed amend
ment shall place a cross (X) mark in the
space to be left opposite the word Yes
or NO" and each vote shall be counted
for or against such proposed amendment
in accordance with the provisions of the
election laws of this state
Sec. 3. This act shall take effect and
be In force from and after its passage.
Approved March II, 1902.