The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-10-20

fund for tie p7rnase of constructing or improv-
Ing roa;s and bridges Of the state and providing
any one year one-tenth q-1O) of C,e,tnin on all
The existing constitution authorizes legislation
pr Prey t9r levy of state tag Of LEO q eee
bridges. and provides for its use under the direc-
ton of State Highway Commission in such
amount of the state moneys expended by saii
for such purpose, subject also to
certain other limitations.
By the proposed change a tax of ITO Of ono
mill is authorized to be levied for this purposes
the Hiehway Commission is abolished, and the
will be to place the distribution Of such funds
il the hands Of the legislature without limita-
ton or restriction.
By an act Of the legislature of the State Of
Minnesota, known MS Chapter One o., Of the
Laws of the Extra Session of 1902 1t is proposed
to amend Sections One az, Two (2) and Three
(3), Of Article Nine (9), Of the Constitution.
The sections as now existing read as follows
Section l. All taxes to be raised in this
state shall be nearly equal may be, and
shall have a cash valuation, and be equalized
act aatborize municipal Corporations to levy as-
the property to be benefited by such improve
ments, both, without regard to cash valu-
tnre may prescribe: and provided further that
for the purpose Of defraying the expenses of
aSs MtsF with water dn BY
general or special law, authorize any such
city or municipality having population Ion OF five
sessment upon the lineal foot of all lands 'front.'
ing, on any water main or water pipes laid BY
its of said city for supplying water to the citi:
thereof, without regard to the cash value Of
eet amy such taX as e or fines or pen
aties for failure to pay the same, or any f1ne or
penalty for any violation of the rules of such
city or municipality in regard to the use OF
water, or for any water rate due for the same.
And provided further. that there may be by
tances, devises. bequests, legacies and gifts Of
every kind and description above fixed and
Such ta1 above such Exempted
sum may be uniform; or 1t may be graded or
Sec. 2. The legislature shall provide for an
annual tax sufficient to defray the estimated
and Whenever it shall happen that such ordi-
nary expenses Of the state for any year shall
Legislature shall provide for levying, a tax for
the ensuing year sufficient, with other sources
of income, to pay the deficiency OF the preced-
Sec: 8. Laws shall be, passed, taxing all
joint stock companies. or otherwise; and also all
real and personal property, according to Its true
public schoolhouses, public hospitals, academies.
colleges universities and all seminares OF learn
ing. all churches. church property used for reli-
lions of purely public charity. public property
used exclusively for any public purpose. and
in value two hundred dollars for each individual,
shall, by general laws, be exempt from tax
alton.
It is proposed by said chapter to amend ths
same so as to read follows:
Section ]. The power of taxation shall never
be surrendered, suspended or contracted away.
Tho iS1a oil lido for ia
sufficient to defray the estimated ordinary ex-
penses of the state for each year, and when
penses for any year shall exceed the income Of
the state for such year the legislature shall at
tax sufficient to pay such deficiency. And Wien
the income Of the state from other sources
shall be sufficient to defray all of its ordinary
to be raised in this state shall be as nearly
equal as may be and shall be levied and col
lected for public purposes only; and all property
Oh which taxes to he levied, except as herein
otherwise provided. shall have 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 pro,
be upon valuation of the property within the
several counties and the subdivisions thereof,
each county, oe Te ieeisaure may BY
| or special law authorize municipal corporations
to levy assessments for local Improvements upon
| the property fronting upon such Improvements or
upon property benefited thereby, or both, without
regard to cash valuation In such manner as the
and collected an annual tax upon franchises
granted by public authority, in addition to the
tax on the real property and other personal
such franchise; or in lieu OF tax on such
franchise alone or IN Lieu or tax on d suf IN
connection with the exercise Of the same, there
may be imposed such tax upon, the Edoss earn a,
franchise as the legislature may determine:
and said tax shall be apportioned between the
| state, counties and municipalities where such
franchise is exercised. in the same manner as
| real estate taxes apportioned. There may be
levied and collected transfer tax not to e1-
cedents 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 tax upon the income
TONS as such credits now or may be here
after defined by Jaw and also on the income ar1s-
income of ali persons or corporations above the
sum Of 81 900 per annum, not arising from such
credits or from such personal property or from
property 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 10 per
| centum upon the income from such credits. and
| upon the income from personal property, and at
rate not exceeding per censa upon such a
real and personal property; provided that credits
and personal property shall not be subject to
herein authorized while the law imposing such
income registry tax shall be in force; , pro
public hospitals. public library associations col
leges, universities and all semnaries OF learning.
| all churches and church property used exclusive.
ly for religious purposes, and institutions OF
| purely public charity. and public property used
exclusively for public purposes: and nd personal
| property to an amount not exceeding $500 to each
| Individual shall be exempt from taxation, DUE
| such personal exemption shall not be allowed to
| more than member OF the same 1am1ly.
| 1o1 fprth Thor
| tanned shall be construed to affect. modify o..
repeal any law providing for the taxation OK
| the gross earnings of railroads.
The effect of the above amendment II adopted,
| will be to amend the existing Constitution, al
ist, To prohibit the Legislature from surren"
! dering or contracting away the power OF taxa"
ton , q
the State derived other than from direct taxation
| upon real and personal property shau % SUI
| fcient to defray all the expenses OF the STATE,
omitted, taxes for local purposes shall be levied
| upon the taxable property Of the county, which
| shall be equal and uniform throughout the coun-
ty as distinguished from being equal and uniform
Ard. To authorize municipal corporations to
| law assessments for local improvements under
! and pursuant to special, distinguished from
se 4th. The Legislature is authorized to pro:
vide for the levy and collection of an annual
tax upon franchises granted by public authority,
| in addition to the tax on real and personal
property of the person or corporation holding the
9Th. The Legislature is authorized to provide
| a tax upon the gross earnings OF any person OF
corporation holding suoh franchise, conditioned
that such gross earnings tax may be IN lieu OF
| personal property as well
9Th. Authority is conferred upon the Lesis IS