The Appeal. [volume] (Saint Paul, Minn. ;) 1889-19??, 1902-10-11

/ from such credits or from s1cn' ipersona.'
property, or from property otherwise
taxed in this state. Such income tax
shall be uniform throughout the stare,
; both and shall be levied at "a rate NOT
Z to exceed 10 per centum upon the income
from such credits, and upon the income
from personal property, and at rate
other in come. Laws shah be passed tax.
ing all real and personal property; pro-
vided that credits and personal properly
shall not be subject to other taxation
than the income or registry tax herein
authorized, while the law imposing suen
income or Registry tax shan d ne ~ i1 n,.
lie schools, public hospitals, public !, Y y,
brary associations, colleges, universities
and all seminaries Of learning, all church
for religious purposes, and institutions
of purely public charity, and public prop
erty used exclusively for public purposes.
and to an sha
exempt from taxation, but such PERSONA
exemption shall not be allowed to more
than one member of the same family.
contained shall be construed to anect,
modify or repeal any law providing Tor
the taxation of the gross earnings OF
railroads. ss5s
The eject of the above anne ndment,
if adopted, will be to amend the ex-
listing Constitution, as follows:
LIST. To prohibit the Legislature
from surrenderfnE or contracting
away the power of taxation.
S End. To provide that whenever
the income of the State derived
other than from direct taxation up-
ON real and personal property shall
be sufficient to defray all the ex-
penses of the State, and the direct
tax levied for such purpose Is omit
ted, taxes for local purposes shall
he levied upon the taxable property
Of the county, which shall be equal
and uniform throughout the county
as distinguished from being equal
and uniform throughout the State.
3rd. To authorize municipal cor
poratiOns to levy assessments for
local improvements under and pur-
suant special, as distinEuished
from general, laws.
18th. The Legislature is authorized
to provide for the levy and collec-
ton of an annual tax upon fran
chises granted by public anthor-
ity, in addition to the tax on real
and personal property of the person
or corporation holding the same.
9Th. The Legislature is authorized
to provide a tax upon the gross
earnings of any person or corpora
ton holding such franchise, con-
ditioncd that such gross earnings
franchise or upon the franchise and
personal property as we'll. =" t4-
9th. Authority is conferred upon
the Legislature to provide for the
levy and collection of registry
tax upon all real estate mortgages
which shall be in lieu of all other
tax Oh the debt secured by such
rfzaEe. --s--=-~- -
It'll The Legislature is authorized
to provide for q tax upon incomes
in excess of $1,000 per annum, not
arising from credits or personal
property or from property other
wise taxed in this State, and also
a tax upon the income derived from
credits as well as from personal
property Such tax shall he uniform
throughout the State and may be
graded, or progressive, or both, and
shall be levied Mt II rate not to ex-.
coed ten percentum upon incomes
derived from credits and personal
property, and at Il rate not exceed
ing four per cent per annum upon
such other income. In case of the
imposition of the registry tax above
referred to, or of an income tax
arising from credits OR personal
property, all credits and personal
property owned by the party
against whom such registry or i'm.
come tax is imposed is exempted
from all taxation while the law inn
posing SUCH income or registry tax
is in force. - = -. = y,
In other words, where an income
tax upon salaries or earnings of in
dividuaIs Is provided for, all per-
sOnaI property and credits must, still
be subjected to taxation, while In
case Of the imposition of an Income
tax arising from credits and per-
sonal property or of a registry tax
such credits ind personal property
are exempted from taxation.
Sth. The Legislature is authorized
to exempt personal property of each
individual to the extent of $500,
provided the same shall not apply
or allowed to more than one
III ember of the same family. - =
9th. Other provisions of the ex.
listing, constitution involving the
! subject of taxation are preserved
and continued In force. y 9
w. b. DOUGLAS,
| Attorney General.
July 3rd, A. d. 1902. s>> s.-..--