The Appeal., 1904-10-29

of the Legislature III I0oo' o'1.A -
act involving the taxation OF rallroau
property, being Chapter 253, General
Laws 1903, to be submitted to the !ot'
ers Of the state for adoption or ie1ec'
ton at the next general electlon'
Yours respectfully,
W. J. DONAHOWER,
Attorney General.
Svnorses of Amendments TO tne Son'
stitution of the State of Minnesota
Proposed by the Legislature OF the
State of Minnesota at the General
Session in 1908, as Well as Synop::
sis of Chapter 253 of the General
Laws of 1903 Proposing an Increase
of Gross Earnings Tax Upon Ra'l'
road Property:
Pursuant to the provisions Of Section
80 (a) Of Article of the Constitution, tn9
18th. 1903, known as Chapter 2o3 OF the
General Laws of 1903, present to the elec,
tors of the state for rejection or appro'al
the following, to wit: .,, oo,,o,ony
owning or operating any line Of railway H,s;,
situated within, or, partly ,W Witnln, tn3s ms
state shall during the year 1900 ana an
nuaily thereafter pay into the treasury OF
this State in lieu Of all taxes and assess
Inents upon all property Wlthln tllS ola.e,
owned or operated for railway PURPOSES
bv such company. including equipment
appurtenances, appendages and lrali-
chises thereof, a sum OF money equa' ~
four az per cent of the gross earnings ue.
rived from the operation of such line OF
railway within this state; and the annua,
payment of sucn sum shall pc IN lulI M 1lt1 al4u
in lieu of all other taxes ana assessilleH.s as
mon the property and franchises SO
taxed. The lands acquired by punnc
grant shall be and remain exempt lrom
taxation until sold or con5lacteo+ m ~, ~ 10 20
sold, or conveyed, as provided IN the ere re-
spective acts whereby such grants "eie
made or reG2gnizea: 6; Ia1, ..+he GROSS earnings
derived from the operati of such line OF
railway within this state,' as used IN sec,
ton 1 of this act is hereby declared and ma
On husiness beginning and ending .Witnln
This state and proportion based upon
the proportion of the mileage WITHIN tne
state to the entire mileage Gver w w eli
interstate business passing through 1nto
or out of the state. + mt
,nconsistent herewith Regulating the pay
ment, collection, time of payment en- en-
forcement or reports involving the
Of raiIroad Companies witain this state.
or 9rvme1t pgogiding of 5uch Reha'ts tsxez
BY made appicable to o+s thlS hnd narts aGf of of
.cts Inconsistent with this act are hereby
repealed. +na ouo,,n+
of ssG; snch h taxes po' legally due upon the date
Heretofore provided by law for the pay
ment thereof. in addition to exls5'ng 5 i
a civil action brought in the name OF the
State of Minnesota in the district court
Of any county.
shall he heard to contest or continue
to contest the validity of this act or any
Dart thereof, such railroad company shall
f1ocn to fSofn
the treasury of the State of Minnesota,
the amount of taxes due or payable
from such railroad. company under the
existing tax laws of this state applicable
Sec. 6. This act shall be submitted to
the people of this state for their approval
or rejection at the next general election on
nTovisions m re refer to the method of print
ing the ballot and submitting this act
for ratificatiOn)
This act provides for an increase in
the amount of taxes collected by the
state upon the property of the rail-
roads situated within the state from
three per cent of the gross earnings
derived from the operation Of railways
within the state to a sum equal to four
per cent of the gross earnings derived
from the operation of such lines OF
railway within the state. The annual
payment of such sum shall be in full
and in lie uof all other taxes and as
sessments upon the property so taxed.
The lands acquired by public grant
shall be and remain as heretofore ex.
empt from taxation until sold or con-
tracted to be sold or conveyed, as pro-
yided in said acts where such grants
were recognized.
Provision is made in this act where
by the disputed and unpaid taxes on
the gross earnings of any railway COM
pany within the state may be collected
by civil action brought in the name
of the State of Minnesota in any coun-
ty thereof. The right to maintain such
civil action is in addition to existing
remedies for the collection of, the per
centum tax upon the gross earnings of
railroads within the state. The exist
ing remedy which the State of Mime
sofa may use in enforcing the payment
by any railroad company within the
state of any disputed and unpaid taxes
upon it's gross earnings, is by destraint
of it's movable property by the State
Treasurer, and sale Of sufficient there
of to satisfy the states claim. This
new method Of enforcing the collec-
ton of such taxes, proposed by this
amendment, will, if adopted, enable
the state to secure a speedy and direct
judicial determination of the liability
of any such railway company for dis
puted and unpaid items of gross earn.
ings taxes.
Under the terms of the Constitution
of the State of Minnesota this act Of
the legislature must be submitted to
the legal voters of the state, and will
become operative if adopted by ma
iority of the electors voting at the
next general election. H. @..s @&$
BY an act of the legislature Of the
State Of Minnesota. approved March 3rd.
1903, known as Chapter 25 of the Gen.
eral Laws Of Minnesota Of 1903. the
posed to amend Section of Article 8
Of the Constitution of the State Of Min
nesota.
The existing provision of the Consti-
tuition. which is here sought to be amend
::sec. g. The permanent school and
university fund of this, state may be in
vested in the purchase Of bonds OF any
county school district city 7c to%n mvest or v1t-
ment shall be made until approved oy tne
board of commissioners DESIGNATED py
law to regulate the investment Of the
nent university fund of this s:ate: nor nor
shall such loan or investment be mace
!. when the issue of which the same IN part
would make the entire bonded, lnde eDteo,s
valuation of the taxable real property OF
the county. school district. city, town WI,
or village issuing such bonds; nor shal
ench loans or Indebtedness be maze AT - :