The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1902-02-07
Effect of Constitutional
Amendments Proposed
by Tax Commission.
All Farm Lands to Be Classified
and Taxed at the Same Rate
Regardless Of Value,
Constitutional Provisions for Equality and
Uniformity of Taxation and Exemption
to BE Repealed---Property to BE CLASH
fed In Districts Giving no Guarantee Of
Uniformity OF Taxation Throughout the
State a. Now Provided For.

Instead OF proposing an amendment
comforting upon the legislature authority
to exempt from taxation mortgages, creS-
Its, of a given class, goods held for i'm
mediate sale or for storage, and manu-
featuring materials for Immediate use,
and to provide for taxing incomes, the
Commission propose to abrogate Sections
l, 3 and A. of Article TX Of the Con-
stitution, which provide for equality and
uniformity of taxation throughout the
state land which exempt churches and
charitable institutions and other proper
ty from taxation and to substitute there
for provisions which abolish equality and
uniformity Of taxation throughout the
state, and give the legislature power to
classify property as subject to taxation
and to exempt all property not classified
Article TX of the Constitution.
Section provides:
"All taxes to be raised in this state
shall be as nearly equal as may be- and
all property on which taxes are to be
levied shall have cash valuation and be
equalized and uniform throughout the
State"
Sec. 2. The legislature shall provide for
an annual tax sufficient to defray the
ordinary estimated expenses Of the state
for each year, and whenever it shall hap
pen that such ordinary expenses Of the
state for any year shall exceed the in
come Of the state for such year, the
legislature shall provide for levying q
tax for the ensuing year sufficient. with
other sources of income, to pay the def
cheney of the preceding year, together
with the estimated expenses of such en-
suing year.
Sec. g. Laws shall be passed taxing all
moneys, credits, investments in bonds,
stocks, joint stock companies, or other
wise, and also all real and personal prop
erty, according to its true value in mon
ey, but public burying grounds, public
school houses, public hospitals. acad-
emies, colleges universities and all SEM
1naries Of learning, all churches, church
property used for religious purposes, and
houses Of worship institutions Of purely
public charity, public property used for
any public purpose, and personal proper
ty to an amount not exceeding In value
$500 for each individual, shall, by general
laws, be exempted from taxation.
Sec. 4. Laws shall be passed for tax
ing notes and bills discounted or pur-
chased, moneys loaned, and other proper
ty, effects or dues of every description
of all banks and all bankers. so that all
property employed in banking shall al
ways be subject to q taxation equal to
that imposed on the property Of individ.
uals.
Proposed Amendments.
1, as above stated, the Commission pro-
pose to abrogate the sections Of the Con-
stitution referred to- and to substitute
new and radically different provisions.
Section /, which provides that taxes
shall be as nearly equal as may be, and
that all property taxed shall have a cash
valuation and be equalized and uniform
throughout the state, is abrogated, and in
the place of it the Commission propose
an amendment as follows:
SEC. /. THE POWER OF TAXA
TON SHALL NEVER BE sURREN-
DERED OR SUSPENDED"
2, Section 2, which provides for an an
nual tax sufficient to defray the expenses
of the state, Is repealed, and in the
place of it the commission propose the
following:
SEC. 2. ALL TAXES SHALL b
UNIFORM UPON THE SAME CLASS
OF SUBJECTS WITHIN THE TERRI
TORIAL LIMITS OF THE AUTHOR
ITY LEVYING THE TAXES, AND
SHALL BE LEVIED AND COLLECT
ED UNDER GENERAL LAWS FOR
PUBLIC PURPOSES"
(a) This proposed amendment author
ICES the legislature, by legislative act. or
through the agency Of county officers or
other officers selected for the purpose, to
classify subjects of taxation within the
territorial limits Of the authority levy
ing the tax. Subjects Of taxation, that
is, property to be taxed, is left to the
will Of the legislature. The rule of
equality and uniformity of taxation at
cash value throughout the state is abol-
ished. Some property may be classified
as subject of taxation and other prop
erty exempted, and the rule of uniform
tty which now obtains throughout the