Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1902-10-16
f1psrfect Iaes


the subdivisions thereof. which shall 9.
equalized and uniform throughout each
county. '.Ihe legislature may by genera
or special law authorize municipal cor
porationS ,tc levy assessments Tor lOcai
improvements upon the property fronting
upon such improvements, or upon proper
ty benefited thereby, or both, without re-
gard so,a cash valuation in such n anne,
as the Legislature may prescribe. InerS
may be levied and collected an annua,
tax upon franchises granted by puDnc
authority, in addition TO the tax on the .a's
re al property and other personal prbperly
Of the person or corporation holding such
franchise; or III lieu OF Il. tax ON such
franchise alone, or u lien OF 4 tax On
such franchise and the personal properly
nsed in connection with, the. exercise o.
tic same. there may be imposed such taA
upon the gross earnings OF the person
or corporation holding such franchise IS
tax shah be apportioned between the
state, counties and municipalities where
such franchis" is exercised. in the Same
manner as real estate taxes are app"i
toned There may be levied and ccl-
lected a transfer tax not to exceed .
per centum upon the estates OF decedents'
tax may be uniform or graded or pro
gressive. There may he levied and col
lected a registry tax npnn ali real es
tate mortgages which shah be IN lleu o.,
such mortgages: and a tax upon the ~
come from all credits owned by persons
or corporations. as such credits are now
or may be hereafter defined Dy law, all.'
also on the income arising from all per
sonal property, and also upon the income
of all persons or corporations ABOVE eLe
sum of $1,000 per annum. not arisl,is i
from such credits or from such personal
property, OF from property otherWlse
taxed in this state Such income TAX
shah be uniform throughout the stare,
both, and shall be levied at a rate not
to exceed 10 per centum upon the income
from such credits, and upon the lnco!tIe
from personal property, ana at .aee
other income. Laws shall be passed tax
ing al real and personal property; DIV
vided that credits and personal properly
shall not be subject to other taxatlon
than the income or registry tax neleIn
authorized, while the law imposing sucn
income or registry tax shall be IN 1orce'
provided public bu1ying Grounus S,c p" IL
brary. associations. colleges unlvers,tlss
and all seminaries Of learning, all church.
es and church property used exc!usVsy
for religious purposes, ana INSTITUTIONS
Of purely public charity, and public nro no
erty used exclusively for public purposes:
and personal property to an amount n.y.
exceeding $500 to each individual snan W.
exemption shah not be allowed 70 more
than one member OF the same talhliy y:
Provided further, that nothing In TINS &C.
contained shall be construed 70 al ane fo:
modify or repeal any law provlolns ~:
the taxation OF the gross earnings OF
railroads. ..........
The effect Of the above amendment,
if adopted, win be to amend the ex-
listing Constitution, as follows:
LIST. To prohibit the legislature
from surrenderinE or contra citing
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 snch purpose is omit
ted. taxes for local purposes shall
be levied upon the taxable property
of the county, which shall he equal
and uniform throughout the county
az 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 to special, as dlatanEulShed
from general. laws. q,
-fth. The Legislature ~ authorized
to provide for the levy and collec-
ton of an annual tax upon franz
chtses granted by public author
ity in addition to the tax ON real
and personal property of the person
or corporation holding the same.
to provide q tax upon the gross
earnings of any person OF corpora
ton holding such a franchise. con-
ditiOned that such gross earnings
tax may he iu lieu Of u tax upon the
franchise or upon the franchise and
personal property SIS we'll.
Gta. Authority in conferred upon
the Legislature to provide for the
levy and collection of registry
to r. n e.
which shall be in lien of NIL other
tax on the debt secured by sAch
MOrtEaEe.
It'll The Legislature il antho rizea
to provide for n 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. Sach tax shall he uniform
throughout the State and may be
graded, progressive, OF both, and
shall he levied at Il rate not to exc
coed ten peFcentum upon incomes
derived from credits and personal
property. and Mt rate not exceed
ing four per cent per Annum upon
such other income. In case Of the
IMPOSITION of the registry tax above
referre1 to, or Of an income tax
arising from credits Or personal
property, all credits and personal
property owned ny the party
against whom such registry in
come tax is imposed is exempted
from all taxation while the law i'm
posing such income registry tax
is in force. 7..
In other words. where am income
tax upon salaries earnings of In
lividus.ls 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. ID. DOUGLAS,
Attorney General.