Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1902-10-23


or special law authorize municipal cor
porations to levy assessments for local
improvements upon the property fronting
ty benefited thereby, or both. without re-
gard 20 cash Valua ton, In such manner
as the legislature may prescribe. There
may be levied and collected an annual
tax upon franchises granted by public
authority, in addition to the tax on the
re al property and other personal property
Of the person or corporation holding such
franchise alone, or IN lieu of a tax On
such franchise and the personal property
used in connection with the exercise OF
the same, there may be imposed such tax
or corporation holding such 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 are appor-
toned. There may be levied and col
per centum upon the estates Of decedents.
above fixed and specified sum, which
tax may be uniform or graded or pro-
gressive There may be levied and col
tate mortgages which shall be in lieu OF
all other taxes on the debt secured by
such mortgages; and tax upon the IN
come from all credits owned by persons
or corporations, as such credits are now
or may be hereafter defined by law, ana
also on the income arising from all per-
scnal property, and also upon the income
sum Of $1,000 per annum, not arising
from such credits or from such personal
property, Or from property otnerwiss s
tha bs in tnS yeatg 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 personal operty. and at rate
not exceeding 4 pee centum upon, such
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 taxatlon
than the income or registry tax herein
authorized, while the law imposing sucn
provided, public burying grounds. pub
lie schools, public hospitals, public, II,
brary associations, colleges, universities
and all Summaries of learning, all churcn,
es and church property used e sset,stias
for religious purposes. and institutions
erty FUSED used e exclusive1y for pubic purposes,
Exceeding exc $500 t to p each individual shall be
exempt from taxation, but such persoIal
exemption shall not be allowed to more or,
than one member OF the same Ia. ianliiy ~:
contained shall be construed to aHect,
modify or repeal any law providing 10:
the taxation Of the gross earnings VI
railroads.
The eject OF the ABOVE aSnchuHAcAes
If adopted, will be to amend the ex-
isting Constitution, as follows:
1st. To prohibit the legislature
from surrenderins 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
be suf1i cient to defray all the ex-
10 II irn Rf
tax levied for such purpose Is omit
ted, taxes for local purposes shall
be levied upon the taxable property
of the county, which shall be equal
and uniform throughout the county
as distfnguished from being equal
and uniform throughout the State.
3rd. To authorize municipal cor
poratfons to levy assessments for
local improvements under and pur-
suant to special, as d1st1neu1sheo
from general, laws.
18th. The Legislature In authorized
to provide for the levy and cOllec-
ton of an annual tax upon fran
chises granted by public author
fty. i'm addition to the tax ON real
and personal property OF the person
or corporation holding the same.
9th. The Legislature is authorized
to provide tax upon the gross
earnings Of any person or corpora
tion holding such a franchise, con-
ditiOned that such gross earnings
tax may be in lieu of q tax upon the
franchise or upon the franchise and
personal property as we'll.
9Th. Authority is conferred upon
the Legislature to provide for tho
levy and collection of a registry
tax upon all real estate mortgages
which shall be in lieu of all other
Tux on the debt secured by such
mortgage.
9TH. The Legislature is 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 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 a rate not exceed
ing four per cent per annum upon
such 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 by the party
against whom such registry In
come tax IL imposed is exempted
from all taxation while the law inn
posing such if.con.e or registry tax
is in force. --.....
In other words, where an income
tax upon salaries or earnings of In.
dividunls IL provided for, all per-
sonal property and credits must still
be subjected to taxation, while in
case of tho imposition Of an income
tax arising from credits and per-
sonal property or of a registry tax
such credits and personal property
are exempted from taxation.
Sth. The Legislature II auth orized
to exempt personal property of each
individual to the extent of $500,
provided the same shall not apply
or be allowed to more than ono
m ember Of the 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. ID. 1902.
A Costly Cabin.
On Warren's island, of the coast Of
Maine, is being erected what is properly