The Minneapolis journal., 1903-04-16
The Legislature
WIDE OPEN OR NOT?
The Conference Committees Difficult
Task in Trying to Harmonize
!. Taxation Amendments.
The House Stands for "Wide Open
Plan-The Senate Prefers
Restrictions. =.

The conference committee on taxation
:amendmen to- the constitution has a
hard task before it. The committee has
to decide between the wide open plan
as; provided in an amendment passed by
the house. and the restricted form pro-
posed by the senate. For purposes OF
comparison the two plans are here given.
The house amendment is to take the place
OF sections 1, 2, 8, 4 and II of article OF
the constitution. The senate amend
ment only replaces the first four Sec
tlons with another set of four sections
The house amendment, reads as follows:
The power Of taxation shall never be
surrendered or suspended 2...<
Taxes shall be uniform upon the same
class of subjects and shall be .levied and
collected under general laws for public
purposes. - = &ilt " :@..-
But property used exclusively for re-
lig1ous,, educational, charitable, cemetery
government or public purposes, shall be
exempt from taxation, and there may be
exempted from taxation personal property
not exceeding. in value, three hundred
dollars {300) for each household, indi-
v1dual or head Of a family, as the legisla-
ture may determine" w
The Senate Plan. "
The senate amendments are as follows:
"Sectlon 1.-The power of taxation shall
never be surrendered, suspended or con-
tracted away. All taxes to be raised in
this state shall be as nearly equal as may
be, and shall be levied and collected for
public purposes only; and all property on
Which taxes are to be levied, except as
herein otherwise provided, shall have a
cash value, and shall be equal and uniform
thruOut the state. When no tax is levied
for state purposes, the taxes levied for
local purposes shall be upon valuation of
the property within. the several counties
and the subdivisions thereof, which shall
be equal and uniform thruout each county.
Section 2-The legislature may by gen.
eral or special law authorize municipal
corporations to levy assessments for Loo al
improvements upon the property fronting
upon such improvements, or upon the
property benefited thereby, or both, with
out regard to cash valuation, and in
such manner as the legislature may pre-
scribe. A tax upon the gross earnings Of
all corporations, copartnerships or persons
holding or exercising a franchise granted
by public authority may be levied and COL
lected in lieu of a tax upon such franchise
or franchises, and all property Of such COR
poration, copartnership or person used
exclusively in connection Herewith; and
said gross earnings tax shall be appor-
toned between the state. counties and
municipalities where such franchise is ,ex-
ercised, in the same manner as real es-
tate taxes are apportioned. Provided,
that nothing herein contained shall be
construed to affect, modify or repeal any
laws or constitutional provision provid-
ing for the gross earnings of railroads.
'Section 3. There may be levied and
collected a transfer tax, not to exceed 10
per centun, upon the estates OF decedents
above a fixed and specified sum, which
tax may be graded or progressive, OF
both. There may be levied and collected
a registry tax upon all real estate mort
cages, which shall be In lieu Of all other
taxes on the debt secured by such mort
gage. There may be levied and collected
a tax upon the income of all credits and
personal property in lieu Of other taxes
which shall not exceed 10 per centum OF
such income, and there may be levied an6
and collected tax upon the income Of
all persons, copartnerships or corporations
above the sum of $4,000, not arising from
the income of property; which shall not
exceed per centum thereof. Credits and
personal property shall not be subject tc
other taxation than the income or registry
tax herein authorized while the law inn
posing such income or registry tax shall
be in force.
'Section 4. All property shall be taxed
except that public burying grounds, puD-
lie shool houses, public hospitals, public
libraries, public colleges, public academies,
public seminaries of learning, all churches
and church property used exclusively for
religious purposes, all houses Of worship,
institutions of purely public charity, public
property used exclusively for public pur-
poses, and personal property not exceed
ing $500 to each Individual, shall be ex-
empt from taxation, but such personal
exemption shall not be allowed to more
than one member of the same family.
Provided, that the exemption herein spec
flied shall not apply to assessments for
local improvements levied against real