The Minneapolis journal., 1902-07-07
DOUGLAS CONDENsES
Attorney Generals Synopsis of Con-
stitutional Amendments.
PROPOSED CHANGES ANALYZED
Abstract of New Taxation Amend
ment Is Unfavorable Toward
One Feature.

Attorney General Douglas has filed with
the secretary Of state his synopsis OF the
constitutional amendment to be voted on
this fall. He is required to do this four
months before general election, in order
that the synopsis may be published, for
the information of the voters. e.
There are three constitutional amend
ments submitted. The most important
is the amendment to the article on tax
alton, submitted by the extra session. An
other is an amendment to section o or
article S, relating to the investment OF
state funds in bonds Of municipalities and
school districts. 1t provides that the state
may invest in cases where the indebted
ness does not exceed Is per cent of the
assessed valuation. The present limit Is
per cent.
The third amends section 16 of article
8. 1t raises the tax that may be levied
for the state road and bridge fund from
one-twentieth to one-tenth of mill. The
constitution now provides for a state
highway commission which is to distrib-
ute the fund, the county in each case
to contribute twice what the state allows.
This provision the legislature has refused
to enforce, and has kept tn efund for
log rolling purposes. The amendment sub
mitted knocks out this highway commits
sion feature, and in the language of the
attorney general: THE result, if the pro-
posed amendment is adopted, will be to
place the distribution of such funds in the
hands of the legislature, without limita-
tion or restriction"
A fourth proposition to be submitted to
the people is the Jacobson gross earnings
bill, raising the gross earnings. tax on
railroad corporations from 3 to per cent.
The attorney general gives a. synopsis of
this act.
DisapprOval Indicated.
Mr.. Douglas refrains from comment on
the taxation amendment, but from the
language of his synopsis it is evident he
is not in sympathy with some of it's proyi-
sions. AS the amendment Is far reaching
in it's contemplated effect, and will be a
live issue in the campaign, the attorney
generals synopsis is here given in full:
The effect of the amendment, If adopted.
will be to amend the existing constitution
as follows
Frst-To prohibit the legislature from sur
rendering or contracting away the power of
taxation
Second-To provide that whenever the in
come of the state, derived other than from
direct taxation upon real and personal prop
erty, shall be sufficient to defray all the ex-
penses of the state, and the direct tax levy
for such purpose is omitted, taxes for local
purposes shall be levied upon the taxable
property Of the county, which shall be equal
and uniform throughout the county, as dis"
tnguished from being equal and uniform
Throughout the state.
Third-To authorize municipal corporations
to enforce, and has kept the fund for
under and pursuant to special, as dstin-
guished from general. laws.
Fourth-The legislature is authorized to
provide for the levy and collection Of an an
nGal tax upon franchises granted by public
authority, in addition to the tax on real
and personal property of the person or cor
poration holding the same
Fifth-The legislature Is authorized to pro-
vide a tax upon the gross earnings of any
person or corporation holding such fran
chise, conditioned that such gross earnings
tax may be in lieu Of tax upon the fran
ohise, or upon the franchise and personal
property swell. So = -; . .-.ye
Sixth-Authority is conferred upon the
legislature to provide for the levy and col.
lection Of "a registry tax upon all real estate
mortgages, which shall be in lieu of al
other tax upon the debt secured by sucl
mortgage.
Income Tax Feature
Seventh-The legislature is authorized t.
provide for tax upon incomes in excess Of
$1,000 per annum not arising from credits O,
personal property, or from property other
| wise taxed In this state, and also a ia,
| upon the income derived from credits as vel
| as from personal property. Such tax shal
| be uniform throughout the state, and may
be graded or progressive, or both, and shall
| be levied at rate not to exceed 10 per cen
| tum upon incomes derived from credits ant
! personal property, and at a rate not exceed
ing per cent per annum upon suhc othel
! Incomes. In case of the imposition of tn,
| registry tax above referred to, or of an in
come tax arising from credits or persona
property, all credits and personal propert,
owned by the party against whom such regis
try or income tax is imposed, is exempt from
! all taxation while the law imposing suc]
| income or repistry taY ia in foroa