The Lamar register., 1902-10-08

Sec. y. "Ihe power 10 LAX corpoi"I'o"o
and corporate property, real and per-
sonal, shall never be relinquished or
suspended"
The proposed amendment reads
as follows:
Sec. o. "Once in four years, but not
oftener, the voters OF any county may by
vote at any general election, exempt or
refuse to exempt from all taxation for
county, city, town, school, road and
other local purposes, any or all personal
property and improvements on land; but
neither the whole nor any part OF the
full cash value OF any rights OF way,
franchises in public ways, or land ex.
elusive of the improvements thereon,
shall be so exempted; provided, however,
that such question be submitted to the
voters by virtue OF n petition therefor
signed and sworn to by not less than one
hundred resident taxpayers of such
county, and filed with the county clerk
and recorder not less than thirty days
before the day of election"
Why this i. called an amendment
of section 8, in view OF the fact that
it does not assume to deal with the
same subject matter, it is hard to see,
but If adopted it will remove the
constitution barrier against reliey.
ing corporations from taxation Ger
ta,nly matter of doubtful propriety
in these days of corporate influence
and control. It also produces ir-
reconcilable conflict with section 3,
which requires uniformity with the
same class of subjects, and section 4,
which exempts real and personal
property of the state, counties and
cities; and section 5, exempting lots
and buildings used for school, re-
ligious and charitable purposes, and
is diametrically opposed to section 6,
which provides that "All laws OK.
empting from taxation property
other than hereinbefore mentioned
shall be void" The necessary re-.
suit of adopting this section is to
change these other sections of which
it makes no mention.
When we consider the amendment
itself we find that every four years
100 voters can cause the people Of a
county to vote to place all taxation
for local purposes on land. This
means that the system of local taxa
ton is forever unsettled. The IN
evitable result would be that we
could and likely would have as many
systems of local taxation as we have
counties, since this amendment pro.
vides not for ten systems but for as
many systems as there are classes Of
property. The language is exempt
"ANY or ALL personal property and
improvements" SO there may be as
many systems of taxation as there
are kinds of personal property.
While this amendment authorizes
the voters Of each county to make
such exemption as they choose, OK
cept land, or collect alI taxes for
local purposes from land, it further
provides that in so far as the state is
concerned no property can be ex-
empted, and the entire present ma.
chinery must be retained to assess
and collect taxes for state purposes
as at present, thereby entailing a
double system of assessment and in
creased expenses.
The second provision of this
amendment authorizes an increased
tax rate for state purposes, thing
which Is neither wise or desirable.
The constitution now provides:
Sec. II. 1.-THE rate of taxation on
property, for state purposes. shall never
exceed four mills on each dollar Of valu-
alton"
By the proposed amendment this
section is made to read as follows:
Sec. IL. The rate of taxation on
property for state purposes shall never
exceed four mills on each dollar of valu.
alton; but the provisions Of this section
shall not apply to right Of way, franchises
in public ways, or land, the full cash
value of which may be taxed at such
additional rate, not exceeding two mills