The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-02-03

versities and all seminar;es of learning
all churches, church propertv mSef f IS,
ESilSIouS purposes, and houses of woT-
snip, institutions OF purely public chariTL
pup!c property USED exclusively for aT'y
pubic purpose and personal nronert,l -
an amount not exceeding in vaITa S903
Tor each individual. The proposed amend
n1enC to section RAIDS: Section 2 TEn
ffeglslature may. by general laws provide
4Of the appOrtIOnment Of counties of
the amount of revenue to be raissd
tnefeln for state or county purposes ana
70 apportlon such revenue among thn
c cn,IGf,, images and townships of the
county. Here, again, we find the 49,
solute departure in the proposed amenJ-
ment from the subject matter Of thn CO.
Ilon TO be amended Then. section 3
fr ny iueS LOT taxing all property at lis
- uc NdIuG IN money and then proceeds
70 state the property, public and private
Whlch according to the policy of the sta f.
81 2na ~ of exempt from taxation. Of course
II is OBVIOUS that constitutional nro-
vision as to exemptions is necessary III
order to prevent constant change ~
varying legislation by different les
15tacqre s., the constitutional pro
VISION being the only guaranty Of STA
3Hlty upon subject of such Importance
Dut the proposed amendment ,gn0rino.
everything contained in the original sec
tlon OmitS the provision for eZ-ano1tiC,7
entered and provides affirm5 tivaII ~
t!le legislature may cast uDCn the conn
tleS OF this state lin which Gaze the novJnr
must N OF course be exercised by the board
OF county commissioners tha aTt11ori+Ir
ana duty of providing for the raising If
Inc amount OF state and county taxes
III such county and authorizes them M
aelecG the subjects upon which revenue
IS 70 De raised therein for state or corntIr
purposes If this means anvthine *
necessarily means that the board Of
county commissioners can aDpOrtion the
f1 o.. anu county tax upon one class I'M
Tess the legislature should provide for
Such exemption, it gives them ornninotont
Po"er OF discrimination, without remedy
ny ny appear upon the part of the party dis
cflmInated against
Section of article Of +ba Cors+i4
Gon' as 1T at present stands. provides for
tie taxing Of notes and bills disconnte1
o u purchased, moneys loaned and ali
er1I da pIOi14f1y' eltects or dues of ev-
cry description of all banks and of All
bankers, so that all property emDlovnd
IN banking snail always be subiect r.
tdAdllon equal to that imposed unon
r ne properly OF individuals. The pro
PCseo amendment to section 4 provides
mat line Legislature may bv a general
law or special act authorize m11nicinai
CCTF?rauons to levy assessments for To-
r Id3 upon the property
L.ohtlng upon such improvements oT
Cpoh the property to be benefited by sucb
improvements, or both, without regard
~ q cash valuation, and in such manner
as n9 ne eSlslature may prescribe" Here
We nave again a proposed amendment
Gtteriy foreign to the provisions IF AZ
oecllon Tor Which it is intended To cub
SClute It. 1t is apparently inconceiI,a-
ols why amendments of this Character
ShouId be proposed in place of the avicf
ing provisions of the Constitution sS all
OF the results could be obtained bv sim
ply repeating sections l, 2 and 4 of
4 fI OF the constitution, and then in
the proper place enact Gf such enact
Inent We're desired) the proDosed SIIhCti
tdtes. Inc affirmative portions of these
amendments can be classified under the
PROVISIONS which repeal the constitution
al enactmentS as to proDertv eyeroI+
from taxation, and in the provisions ~
secuCn hr1itIng to the counties and
county commissioners the authorize To
se!ect the subjects upon which revenue
Is to be raised within their rasnactiI-o
LLi4tS, ana upon the latter phase of the
SUBJECT 1t is to be observed that the re-
sIiC OF theSe constitutional amendments
IS TO vest In the boards of county com
customers unlimited powers in that re-
Specl' as with the repeats provided for
Ilere no longer remains anv concti+I
llonai' restriction, all Of the provisions
ZOE uniformity and equality in tho cor
statutlon having been eliminated; it would
I'm unnecessary to attempt to point out
or emphasize the very aDparent eI1iis o ne
Ihese proposed amendments. Rut ma
one subject, that is to say. the suhient
e % exempted property or property to be
81 i1 ~ ~ ! to1 taxation, 1t is obvious that
al. OF the property used for charitabIe
educational or religious purposes wh1cb
py the policy Of this state as well e,s
9hat of every other Christian community
mas always been exempt from tax9tio,7
would be at once liable to such taxaf1o13
according to the varying moods or the
ofles OF different legislatures: and mt
Oily tnat, out each class of proDarTv
would be subject to such taxation So
lEaL When majority of the Ieoisla+,,r
were composed OF people of one reIigi1,,c
CChef, they c.ltild readily tax the mon
erty OF those who differed with Them.
ana as the power to tax is unIfnjted
x y I lla very readily tax it out of existence
WOW! all institutions for educational m.
religious purposes are created and al
MINISTER'S! mustered for public benefit and for the
peneilt largely of people unable to pro-
VFle Tor themselves; both public ana Dri-
Idte institutions of that character arc
instituted and conducted by either T,ri~
Fale or public donations In the first
tese the people contribute through The
taxes appropriated by them for thn mr.
pose OF the maintenance of such ireti-
tCttons; in The other case by direct mi
Ndte contrlbutiorS-and vet the nro, 1Sad
amendments leave it to the within 6r al
sire OF subsequent legislatures to relay
tae pupilc or private charity of the Deo-
PIE. as IL appears, chrystallized into these
lnstltut1ons Argument against such
IGonstrouS proposition seems to he nm
necessary. Now l am quite wen aware
That by the provisions of the proposed
code all such property is exempt see
section of the proposed code), b1t 7
am equally aware that in the absence or
constitutional provision guarding such
exemptions they are subject to change
at the will, desire or caprice Of a ma
Jority of any legislature The intention
Of constitutional provisions under our
form or government 10 that by these