Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1902-10-16
g stt IN
Imperfect Paaa


poses shall be upon q valuation Of the
property within the several cpunti les aiaa
the subdivisions thereof. which shah rs ,5
equalized and uniform throughout each
county. The legislature may by genera
or special law authorize municipal cor,
porat Ions itc. levy assessments for local
improvements upon the property fronting
sneh
gard so.a cash valuation, in such manner
as the legislature may prescribe. Iners
may be levied and collected an annual
authority. in addition to the tax on the
r. al prapertgFand. ether personal propsrl. Y,
Of the person or corporation haldins ss9l ssn
franchise; or III lieas OF a. tan on & aueA
franchise alone, or II lieu OF a tax eina
such fra nchise and the personal fpfoperty
used in connection with. the: exercise o.
tic same, there may be imposed sach IaA
upan the gross earnings OF tbs person
or corporation holding such franchise ~
the legislature may: determine; and salsts
tax shall be apportioned between !, 1i IN
state, counties ana municipalities WheTe
such franchise is exercised. in the same
S manner as real estate taxes are appol-.
toned. There may be levied and col &c =
lected transfer tax not 70 txceeu y
per centum upon the estates OF decedents,
above q fixed and specified sum, when
tax may be uniform or gradesd or pro
gressive. There may be levied and !, col o.
tate mortgages which shall be in lieu OF
all other taxes on the debt secured DS
such mortgages; and tax upon lne.lll ~.
come from all credits owned ny persons -
or corporations. as such credits are now
or may be hereafter defined by law, anu
also on the income arising from all per-
sonal property, and also upon the lncoIlls
of all persons or corporations above tHe
sum Of $1,000 per annum, not arising
from such credits or from such personal
property, OF from property otherwise
taxed in this state Such income tax
Oh no
and may be graded or progressive OF
both and shall be levied at q rate not
to exceed 10 per centum upon the incolI,e
from such credits, and upon the lnco..e
from personal property. and at rate
not exceeding per centum upon sucn
other income. Laws shall be passed tax
vided that credits and personal property
shall not be subject to other 1axatl n;!.
than the income or registry TAX neIein
authorized, while the law imposing suen
income or registry tax shall De IN 1orce'
provided, public burying grounds. pup
lie schools, public hospitals, public Il,
brary associations. colleges, unlVersltIes
and all seminaries of learning, al cnurc,n,
for religious purposes, ana hsttuelousI
Of purely public charity, and public DroD-
erty used exclusively for public PURPOSES e.
exceeding $500, to each individual shall pe
exempt from taxation. but such personn u
exemption shall not be allowed 70 NOR e,r'
Provided further, that nothing In this act
contained shall be construed 70 aHe rsI
modify or repeal any law provldlng TO.
the taxation OF the Gross earnings earnings -
railroads
The effect OF the above amendment,
If adopted, will be TO amend the ex-
listing Constitution, as fOllows'
lst. To prohibit the legislature
from remembering or contracting
away the power Of taxation.
l. End. To provide that whenever
the income of the State derived
/ other than from direct taxation up-4
on real and personal property shall
be sufficient to defray all the ex-
4 penses Of the State, and the direct
tax levied for snch purpose il omit
i ted, taxes for local purposes shall
be 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.
I! Bird. To authorize municipal COR
pOratfons to levy assessments for
i local improvements under and pur-8
! suant to special, as diatinEuished
from general, laws. ss
a tn. The Legislature IN authorized
to provide for the levy and collec-
ton of an animal tax upen fran
!. chtsea granted by public author.
ity, in addition to the tax ON real
ana personal property of the person
| or corporation holding the same.
9Th. The Legislature 10 authorized
to provide q tax upon the gross
| earnings of any person or corpora
ton holding such IL franchise. con-
diti0nel that such gross earnings
tax may he IA lieu of u tax upon the
franchise or upon he franchise and
personal property as well.
] 9th. Authority in 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 nll ether
tax on the debt secured by saeh
mortgage.
7th The Legislature il authorized
to provide fer n tax upon incomes
in excess of $1,000 per annum, not
| arising from credits or personal
property from property other
| wise taxed in this State, and also
q tax upon the income derived from
credits M well as from personal
| property. Such tax shall be uniform
throughout the State and may be
graded, OF progressive, OF both, and
shall be levied at q rate not to ex-5
coed ten peFcentum upon incomes
| derived from credits and personal
! property. and Mt q rate not exceed
ing four per cent yer nnnun upon
kUch other income. In case Oh the
! imposition of the PeEistry 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 in
come tax Is Y Imposed is exempted
from all taxation While the law inn
! posing such income or registry tax
! is in force.
! In other words, where an income
| tax upon salaries or earnings of In
divisiu..ls is provided for, all per-
sonal property, and credits must still
| he Subiectcd 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 and personal property
are exempted from taxation.
/ Sth. The Legislature Is authorized
to exempt personal property OF, each
individual to the extent Of 5000,
provided the same shall not apply
or be allowed to more than one
member of the same family.
4 9th. Other provisions Of the ex-.