The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1902-09-05
CHAPTER 1.

An act proposing an amendment tt
sections one, two and three of articl,
nine of the constitution of the stat,
of Minnesota.
Be it enacted by the legislature of tn,
state of Minnesota:
Section 1. That sections one, two
and three of article nine of the con
stitution of the state of Minnesota bt
amended so as to read as follows:
SecUion /. The power of taxation
shall never he surrendered, suspended
or contracted away. The Legislature
shall provide for an annual tax suffi-
Gent to defray the estimated ordinary
expenses of the state for each year and
whenever il shall happen that such
ordinary expenses for any year shall
exceed the income of the state fol
such year the legislature shall at its
next general session provide for levy
ing tax sufficient to pay such def
cheney. And whenever the Income of
the state from other sources shall be
sufficient to defray all of it's ordinary
expenses without the levy Of any an
nual state tax, such tax levy shall be
O"lLOCO. all LdAC6 " 10 Idl6Cu III lulS
state sha all be as nearly equal as may
be, and shall be levied and collected
for public purposes only; and all prop
erty on which taxes are to be levied,
except as herein otherwise provided,
shall have a cash valuation, and shall
be equalized and uniform throughout
the state; provided that whenever the
levy of tax for state purposes is
omitted as above provided, the taxes
levied for local purposes shall pe upon
a valuation of the property within the
several counties and the subdivisions
thereof which shall be equalized and
uniform throughout each county. The
legislature may by general or special
law authorize municipal corporations
to levy assessments for local Improve
ments upon the property fronting upon
such improvements, or upon property
benefited thereby, or both, without
regard to cash valuation in such
manner as the legislature may pre-
scribe. There may be levied and col
lected an annual tax upon franchises
granted by public authority. in addi-
rion to the tax on the real property
and other personal property of the
person or corporation holding such
franchise or in lieu of tax on such
franchise and the personal property
used in connection with the exercise
Of the same, there may be imposed
such tax upon the gross earnings of
the, person or corporation holding
such franchise as the legislature may
determine. and said tax shall be ap-
portioned I etween the state, counties
and municipalities where such fran
chise is exercised, in the same manner
as real estate taxes are apportioned.
There may be levied and collected y
transfer tax not to exceed FIVE per
centum upon the estates of decedents,
above a fixed and specified sum,
which tax may be uniform or graded
Or progressive. There may be levied
and collected a registry tax upon all
real estate mortgages which shall be
in lieu of all other taxes on the debt
secured by such mortgages; and a tax
upon the income from all credits own
ed by persons or corporations, as such
credits are now or may be hereafter
defined by law, and also on the in
come arising from all personal prop
erty, and also upon the income of all
persons or corporations above the sum
Of one thousand dollars per anuum,
not arising from such credits or from
such personal property, or from prop
erty otherwise taxed in this state,
Such income tax shall be uniform
throughout the state and may be
graded or progressive or both, and
shall be levied at rate not to exceed
ZEN per centum upon the income from
such credits, and upon the income
rom personal property, and at a rate
lot exceeding four per centum upon
such other income. Laws shall be
passed taxing all real and personal
provided that credits and
PERSONAL property shall not be subject
o other taxation than the income or
egistry tax herein authorized, while
he law imposing such income or reg
stry tax shall be in force provided,
,ublic burying grounds, public
chools, q public hospitals, public
library associations, colleges, universe
les and all seminaries of learning, all
hurches and church property use
for religious purposes and
Institutions of purely public charity,
nd public property used exclusively
or public purposes, and personal
to an amount not exceeding
hree hundred dollars to each individ-
Ial shall be exempt from taxation,
mt such personal exemption shall not |
'e allowed to more than one member |
f the same family. Provided, fur
her, that nothing in this act contain
d shall be construed to affect, modify |
r repeal any law providing for the |
axation of the gross earnings of rail
Dads. 7esg yaag fsaIas gHsI
Sec. 2. The amendment herein shall |
'e submitted to the people for their !
pproval or rejection at the general !
lection for the year 1902, and the |
Qualified voters of the state shall. in |
heir respective districts at such cleo
ion, vote for or against such amend J
nent, by ballot, and the returns there
t shall be made and certified at the |
anne time and in the same manner as
8 provided by law with reference to
tate officers, and if it shall appear
hat majority of all the voters vot-
ng at such election shall have voted |
n favor of said amendment, the
overnor shall make proclamation
hereof and said amendment shall
hereupon take effect and be in force
8 part Of the constitution of said
tate. The ballots used at such cleo
ions shall have printed thereon the
Amendment to section one, two
nd three, of article nine, of the con-
titution providing for tax on real
state mortgages and on the franchises
{ corporations and upon the income
corporations and individuals in ex-
ess Of the sum of one Thousand dollars
er year 'Yes-No'. Each elector
citing upon such proposed amendment
hall place cross (X) mark in the
pace to be left opposite the word
Yes or mo, and each vote shall
9 counted for or against such pro-
osed amendment in accordance with