Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1902-10-30

saualized and uniform throughout excn
county. The legislature may by general |
or special law authorize municipal cor.
porations to levy assessments for local /
improvements upon the property fronting
upon such improvements, or upon proper
ty benefited thereby, or both. without re-
as the legislature may prescribe. There
may be levied and collected an annual
tax upon franchises granted by public
real property and other personal property
of the person or corporation holding such
franchise; In lieu Of a tax such
franchise alone. or IN lieu OF tax on
used in connection with the exercise OF
the same. there may be imposed such tax
upon tho gross earnings Of the person
the Legislature may determine: and said
tax shall be apportioned between the
state, counties and municipalities where
manner as real estate taxes are appor-
toned. There may be levied and col
lected transfer tax not to exceed
above a fixed and specified sum. which
sressive. There may be levicd and col
isfted registry ta1 Sp1n all real au
all other taxes on the debt secured by
such mortgages; and tax upon the IN
come from all credits owned by persons
or may be hereafter defined by law, ana
also on the income arising from all per.
sonal property, and also upon the income
SUM az Of Pe ssooo G per snnum, not arising
from such credits or from such personal
property. or from property otherwise
shall be uniform throughout the state.
and may be graded or progressive OF
both, and shall be levied at rate not
to exceed 10 per centum upon the income
,,ohN income
not .1esedns Pe eer centa% a
other income. Laws shall be passed tax tax
vided that credits and personal properly
shall not be subject to other taxation
than the income or registry tax nereln
income or registry tax shall be in force;
provided, public burying grounas,, p"T-
lie schools. public h9spitals, pP, PUPILS
and all seminaries Of learning. all church.
es and church property used exc!uslvsy
for religious purposes. and institutions
Of gu1 se fSr pS5e
Exceeding pf $500 to each individual shall ,:
exempt from taxation.. but such persona.
than one member of the same FAMILY:
Provided further. that nothing In this act
contained shall be construed to anect.
mo od tyxa at re9e Of the gross
+
railroads.
The effect of the above amendment,
If adopted, will be to amend the ex-
listing Constitution, as follows:
1~t. To prohibit the legislature
from surrenderinE or contracting
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
he 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
be levied upon the taxable properly
of the county, which shall be equal
and uniform throughout the county
as distinguished from being equal
and uniform throughout the state.
8rd. To authorize municipal cor
poratfons to levy assessments Tor
local Improvements under and pur.
suant to special, a. d1stingu1shed
from general, laws.
4th. The Legislature is authorised
to provide for the levy and collec-
ton of an annual tax upon fran
chises granted by public author.
fly, in addition to the tax on real
and personal property OF the person
or corporation holding the same.
9th. The Legislature IL authorised
earnings Of any person or corpora
t1on holding such a franchise, con-
ditioned that such gross earnings
tax may be in lieu of tax upon the
franchise or upon the franchise and
personal property as we'll.
9Th. Authority is conferred upon
the LexisIature to provide for tho
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.
9TH. The Legislature IL authorized
to provide for a tax upon incomes
in excess of 81, 900 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 az we'll M from personal
property. Such tax shall be uniform
throughout the State and may be
graded, or progressive, or both, and
shall be levied at rate not to ex.
coed ten percentum upon incomes
derived from credits and personal
property, and at a rate not exceed.
ing four Dor cent per annum upon
such other income. In case Of the
imposition OF the registry tax above
referred t., or OF an Income tax
arising from credits or personal
property, all credits and personal
property owned by the party
against whom such registry Or In.
come tax II imposed IL exempted
from all taxation while the law i'm.
posing such ikcOm.e or registry tax
il i'm force.
In other words, where an income
Tux upon salaries or earnings OF In.
divlduals IL 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 IL authorized
to exempt personal property Of each
individual e tho extent of $500,
provided the same shall not apply
or be allowed to more than one
member of tho same family.
9th. Other provisions of the ex.
listing constitution involving the
subject Of taxation are preserved
and continued I'm force.
w. b. DOUGLAS,
Attorney General.
July 3rd, A. D. 1902.