The Cook County herald. [volume] (Grand Marais, Minn.) 1893-1909, 1902-10-18


county The legislature may by general
or special law alt horize municipa1 cor
Lions te levy assessme for local
upon such improvements. 81 upon propere
ty benefited thereby or both, without re-
gard to.a# cash VALUE ton; in such manner
ne may There
tax pom franc hises graz Ted by public
authority, IN addition to lie tax on the
real property and other personal property
franchise; or In lieu Of a. tax on such
franchise alone. or IN lieu Of a tax on
such franchise and the personal property
the same, there may be imposed such tax
upon the gross earnings of the person
or corporation holding such franchise as,
tax shall he apportioned between the
state, counties and municipalities where
such FRANCHISE Is exercised. in the same
manner as real estate taxes are appor-
lected, transfer tax not Ito exceed
per centum upon the estates of decedents,
above. a fixed and specified sum, which
@gressive. There may be !evicd and col
lected a registry tax upon all real es-
tate mortgages which shall be in lieu Of
all H. other her taxes ia on the debt secured by
come from all credits owned~hy persons
or corporations, as such credits are now
ors may pc hereafter defined by law, and
also, on the income arising from all per-
sonai property, and also UPON the income
of all persons or CORPORATIONS above the
sum OF $1,000 per tnnum, not arising
from such credits or from such personal
taxed in this state. such income tax
shall be uniform throughout the state,
an t. may nay; ne graded or progressive or
to exceed 10 per centum upon the income
from such credits, and upon \the income
from personal property, and at rate
ne 7fY1YoN NM G1yn
other income Laws shall be passed tax
ing all real and personal property; pro-
vided that credits and personal property
shall not be subject to other taxation
than the income or registry tax herein
authorized, while the law imposing such
income or registry tax shall. be in force;
provided, public; burying grounds, pup
brary associations. colleges, universities
and all seminaries of learning, all church
es and church property used exclusively
of purely public charity, and public prop
erty used exclusively for public purposes,
and personal property to, an amount not
exempt from taxation but such personal
exemption shall not be allowed to more
than one member of the same family.
Provided further, that nothing in this s.. act &c:
contained shall be construed to affect,
modify or repeal any law providing for
the taxaticn Of the gross earnings of
The effect of the above amendment,
If adopted, will he to amend the ex-
listing Constitution, as follows:
list. To prohibit the legislature
from surrendering 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 such purpose is omit
ted, taxes for local purposes shall
he levied upon the taxable property
of the county, which shall be equal
and uniform throughout the county
as 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 distinguished
from general, laws.
4th. The Legislature is authorized
to provide for the levy and collec-
ton of an annual tax upon fran
chises granted by public author
ity, in addition to the tax ON real
and personal property of the person
or corporation holding the same.
9TH. The Legislature Is authorized
f. to provide 81 tax upon the gross
earnings Of any person or corpora
ton holding such a franchise, con-
ditioned that such gross earnings
tax may he i'm lieu of u tax upon the
franchise or upon the franchise and
personal property as we'll.
9th. Authority is conferred upon
the Legislature to provide for the
levy and collection of a registry
tax upon all real estate mortgages
which shall be in lieu of all other
tax on the debt secured by such
mortgage.
18th. The Legislature is authorized
to provide for a tax upon incomes
In excess of 81 200. per annunl, 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 we'll as from personal
property. Such tax shall be uniform
throughout the State and may be
graded, or progressive, or both, and
shall be levied at a rate not to ex-
coed ten percentum upon incomes
derived from credits and personal
property, and at rate not exceed
Ing four per cent per annum upon
smch 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, all credits and personal
property owned ny the party
against whom such registry or in
come tax is imposed is exempted
from a1l taxation while the law inn
posing such income or registry tax
Is in force.
In other words, where an income
tax upon salaries Or earnings of in
d1viduals 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-
sona1 property or Of a 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,
,L Attorney General.
July Bird, A. D. 1902 ~~
A Costly Cabin.
On Warren's island. off the coast of
described as "a palatial log ca Bin 1t
is composed of spruce logs, and costs the
tidy little sum Of $4,000. The entire ISL
onf m which this summer palace is erect