The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-02-03
ANENT THE NEW TAX CODE

10 the Editor OF The Globe
Inc new tax code proposed for adon-
liz. .noh ny the tax commission created in
1 1oOI' ana winch is to be submitted to the
lesiSldture at the approaching special
III called Tor the purpose of consid-
erHlg It, presents some features of such
Importance to the citizens of AEinrneo+,
Inat careful consideration of its nro-
visions is ilnperatively demanded
The first important ouestior i; +1
recommendation by the commission to
amend the constitution of this state in
some very important particulars.
Inc proposed amendment is found on
page 10z OF the report of the tax COM
MISSION and proposes to amend sections
one, Two, three and four of article nine
Oh the constitution, and the amendment
10 article nine adopted in 1896. Section
one of article nine, as it at present ex-
ISIS, urovideS, first, that all taxes +o he
raised in this state shall be as nearly
equal as may be, and that all propartv on
Whlch taxes are to be levied have 2
caSh valuation and be equalized and uni
form throughout the state Tt further
provides for the assessment for local i'm
proVements by corporations for a wafer
frontage tax and for a tax upon in
| Ior ali purposes and forms the basis upon
which any satisfactory kind of legislation
can be had. Its important provision is
lhat 1t provides for the equality of taxes
ana Tor cash valuation upon property
10 De eqGalized and uniform throughout
the state; and herein lies the protection
OF the taxpayer against an unequal or
UNJUST assessment or valuation because
under this provision he has a right to
appeal to the courts when the taxation
is unequal. or the valuation is not equal
lied and uniform throughout the state
The remedy provided in the constitu-
ton is highly necessary to protect the
taxpayer against mistakes, rnisappre-
nehSlons or ignorance of assessors or
assessing bodies and in practice t has
been found the most beneficial provision
of the constitution in this regard, and it
gives both the taxpayer and the state
the protection of the courts whose de-
clslons IN this regard have always been
satisfactory.
But it is proposed by the commission
TO amend the constitution by striking out
all OF section one, and replacing it bv the
following section: Sec l. The mower of
taxation shall never be surrendered or
suspended The proposed amendment
is absolutely meaningiess. 1t does rot
form a substitute for the provisions of
section one. but simply emphasizes their
repeal and negatiOn. It does not even
exchange a stone for the demand for
bread, for it gives nothing for the re-
peal of section one. The reason is this
the power Of taxation and the duty OF
taxation are necessary attributes of the
sovereignty of the state, and nothing is
better settled in modern government and
particularly in the republican form of
government, than that the state can never
under any circumstances abdicate or sur
render any on It's supreme powers, so
that the p1 oposeC substitute for section
one is, as 1 have said both absurd and
meaningless.
Then comes the proposed amendment
to section of article 9. Now, section 2
OF article as it now exists imposes upon
the legislature the duty OF proVidi1a.c
for an annual tax sufficient to deIray tie
estimated ordinary expenses of the state
for each year; with a further power that
when such ordinary expenses for any
year shall exceed the income of the state
for such year the legislature shall pro-
vide for levying a tax for the ensuing
year sufficient, with other sources of in
come, to pay the deficiency of the pre-
cedlng year, together with the estimated
expense of such ensuing year. Here we
have system which IS of great benefit
in that it requires the entertainment by
the legislature annually of the estimated
expenses Tor the coming year upon which
taxation shall be based involving what
Is practically taing account Of stock and
consideration of the business of the
state with the necessary result of a
proper economy arising from such con-
sideration. But it is proposed to supplant
this by the following: Section q All
taxes shall be uniform upon the same
class Of subjects within the territorial
limits of the authority levying the
taxes; and shall be levied and collected
under general laws for public purposes.
The mere reading of the proposed amend
menC demonstrates that while it may be
used to supplant section as it now ex-
lists, it is not germane to the present pro-
visions Of section q has nothing what
ever to say to them, and at once de-
StroyS the constitutional requirement of
the calculation of the taxes by the leg
islature, leaving to that body to make
such calculation or not, as they may see
fit. But it does more than that; it limits
to "the same class of subjects within the
territorial limits of the authority levy
ing the taxes; and as the tax code
which is presented with this amendment
provides, as it will hereafter be shown
for the classification of property within
the territorial limits Of counties it trans
ferS the entire power. so far as uniform
1ty IS concerned, to the several boards
of county commissioners of the several
counties of this state, none of whom is
required to provide for any equality in
their taxation and valuation between
themselves and the board of commission
erS of their adjoining county.
Section Of article 8 Of the present coli
Stitution requires the passage by the leg
islature of laws taxing all real and per-
sonal property at its true value in money,
but exempting from taxation public bury
Ing grounds, public school houses, pub
lie hospitals, academies, colleges, UNI