The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1902-02-07

trlct, tnat l9, the territorial urn1tS OF the,
authority "levying the tax. The ligisla-
ture may fix the territorial limits Of the
authority levying the tax and may SUBJ
divide the state into as many divisions
for purposes Of taxation as It may think
best. There may be one or one thou
sand taxing districts Property within
any such district is to be classified and
the tax upon the same class Is to be uni
form.
(b) Public burying grounds, school
houses, hospitals, academies, colleges.
universities, seminaries Of learning.
churches, church property used for re-
ligious purposes, houses Of worship, In
stttutions of public charity, public prop
erty used exclusively for public pur-
poses, personal property to an amount
not exceeding in value two hundred dol
lars for each individual, are exempt from
taxation.
Unde this proposed amendment classes
Of property described will be no longer
exempt. All such property will become
subject to taxation unless the legislature
or those authorized by 1t to act see fit
to include 1t in or among classes of prop
erty subject to taxation within the ter
ritorial limits Of the authority levying
the tax.
All churches, church property, schools,
seminaries and colleges will be subject
to taxation. The sewing machine Of the
seamstress, the horse of the cart man,
the small investments and savings Of the
poor, even to the amount Of five dollars,
will be subject to taxation unless ex-
empted in the classification to be made
in the given taxing district.
(c) The provision that taxes shall be
uniform throughout the state Is abol-
ished. They are to be uniform within
the tax district, that Is, within the terri
torial limits of the authority levying the
tax. The authority levying the tax will
act with reference to the rule Of uniform
ity adopted within the limits Of the tax
ing district. 1t follows that there may
be different rules Of uniformity. At pres
ent the rule Of uniformity applies
throughout the state. BY the proposed
amendment Is applies within the several
taxing districts.
3. Section of the Constitution, which
provides that laws shall be passed taxing
all moneys, credits, investments in bonds
and stocks, or otherwise, and also all real
and personal property, according to Its
true value in money, is abrogated, and IN
its place the commission propose the fol-
lowing:
SEC. 3. THE LEGISLATURE MAY,
BY GENERAL LAWS, PROVIDE FOR
AN APPORT1ONMENT TO THE
COUNTIES OF AN AMOUNT OF REV.
ENUE TO BE RAISED THEREIN FOR
STATE PURPOSES, AND MAY, IN ANY
LAW PROVIDING FOR SUCH AP-
AUTHORIZE COUN-
TIES TO SELECT THE SUBJECTS
UPON WHICH REVENUE IS TO BE
RAISED THEREIN FOR STATE OR
COUNTY PURPOSES, AND TO APP
PORTION SUCH REVENUE AMONG
THE CITIES, VILLAGES AND TOWN.
SHIPS OF THE COUNTY"
(a) Thus under this proposed amend
ment the legislature may confer upon
each county the right to select the SUBJ
ject upon which revenue shall be raised
by the county, not only to meet its pro-
portion Of the state taxes but the county
tax. The right to select the subject Of
taxation involves the right to classify
property for the purpose.
(b) Under this amendment the taxing
officers Of Ramsey county may select the
county upon which the revenue is to be
raised for county taxes and the county
proportion Of state taxes. One county in
state may select as the proper subject
for taxation the real estate within the
county, or a certain class Of real estate
like timber or farm lands, improved or
unimproved lands. Another county may
select personal property, and being Sc
%o1 ho "
revenue is to be raised, all real estate
will be exempt One county may select
churches, colleges, seminaries and grave
yards as the sole subject for taxation;
one may select banks, insurance COM
panies and corporations as the proper
subject for taxation. Thus, In each coun-
ty Of the state the county tax and the
county proportion of the state tax may
be apportioned upon property to be Sc
lected by the county and classified for
the purpose. The rule Of equality does
not obtain as respects any property and
the rule Of uniformity only as respects
the subject of the tax in q particular
taxing district.
Rule Of Uniformity.
Since the rule Of uniformity obtains
only as respects given class, and since
there may be more than one class of
property made the subject Of taxation Of
each district, the rate Of tax may differ
as to each class Farm lands being clas-
sified, the rate upon farm lands must be
the same Timber and unimproved lands
being separately classified, the rate upon
such lands in the same district may be
different. Real estate being classified the
rate may be one thing; personal property
being classified the rate may be an
other. In short, one class of property in
each taxing district may be made to bear
the entire burden of taxation within the
district; even though there may be diff
ferent classes. the rate upon one class
may be so high as to practically impose
upon it all the burden.