The Appeal. [volume] (Saint Paul, Minn. ;) 1889-19??, 1902-11-01


4 property, or from property otherwise
taxed in this state. Such income tax
shall be uniform throughout the state,
both. and shall be levied at q rate not
90 exceed 10 per centum upon the Income
from such credits, and upon the income
not exceeding pee centum upon such
i other income Laws shall be passed tax
ing all real and personal property: pro-
shall not be sse Subject au to other taxation
than the income or registry tax herein
authorized, while the law imposing sucn
income Or registry tax shall be n FORGE n,se
lie schools public hospitals. public II
brary associations, colleges. universities
and all seminarfes oflearning, all church
| es and church property used exclusively
for religious purposes, and institutions
Of purely public charity, and public prop
and personal property to an amount not
exceeding $500 to each individual shall pc
exempt from taxation, but such personal
exemption shall not be allowed to more
Provided further, that nothing in this act
contained shall be construed to. affect.
| modify or repeal any law providing TO-.
the taxation sof the gross earnings or
/ railroads. q I.
The effect Of the above amendment,
If adopted, will be to amend the ex-
listing Constitution, as. follows:
LIST. To prohibit the legislature
from surrenderins or contracting
away the power of taxation.
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
| Ssf RpA MT wi ri g1n n "a n
and uniform throughout the county
as distinguished from being equal
| and uniform throughout the State.
| 3rd. To authorize municipal corr
pOrations to levy assessments for
local improvements under and pur-
suant to special, as distinguished
| from general, laws. -,
4th. The Legislature is authorized
to provide for the levy and colIec-
ton of an annual tax upon fran
chises granted by public author
ity, i'm 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 q franchise, con-
litiOned that such gross earnings
tax may be in lieu of q tax upon the
franchise or upon the franchise and
personal property swell. '- =
9Th. Authority is conferred upon
the Legislature to provide for the
levy and collection of n registry
tax upon all real estate mortgages
which shall be- in lieu of all other
tax on the debt secured by such
orr gage z -
9TH. The Legislature is authorized
to provide for a tax upon incomes
i'm excess of 81 900 per annum, not
. s<=
property or from property other
wise taxed in this State, and also
IA. upon the income derived from
credits MS well ms from personal
property. Such tax shall he uniform
throughout the State and may. be
graded, or progressive, or both, and
shall be levied at n rate not to ex-
coed ten spercentum upon incomes
derived from credits and personal
property, and ut 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, oil credits and personal
property owned by the party
against whom such registry or in
come tax is 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
tn upon salaries earnings in
dividua1s is provided for, all per-
sOnal 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 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 $500,
provided the same shall not apply
or be allowed to more than one
member of the same family.
9th. Other provisions of the ex-
listing constitution involving the
subject of taxation are preserved
and continued in force.
w. b. DOUGLAS,
y : Attorney General.
July 3rd, A. ID. 1902. .