The Appeal., 1904-10-15

.f11
act involving the taxation of railroad
!property, being Chapter 253, Genefa1
Laws 1908, to be submitted to the Vot-
ers of the state for adoption or rejec-
ton at the next general election.
z. Yours respectfully,
Attorney General.
sxnorses of Amendments to the Con-
stjtEaIon ,of the State of Minnesota
PROMISED 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 anplncrease
of Gross Earnings Tax Upon Rail-
road Property:
Pursuant to the provisions of Section
~ ts) of Article of the Constitution, the the
Legislature. by an act approyed ApIli
18TH l9o knoWn wv 3oa as Gnap.gf nresent to the eec
tors of the state for rejection OF approval
the following, to wit:
owning or operating any line of railway
situated within, or partly Wltnln, thls
state, shall during the year 100. ana anf
nually thereafter pay into the treasury ol
ments upon all property Wlthln TINS stale,
owned or operated for railway purposes
by such company, including equipment.
apDurtenances, appendages and iran
chises thereof, a sum of money equil 10
four a. per cent Of the gross earnings de-
rived from the operation OF such llne o.
railway within this state: and the aHnuai
pavment CT sucn sum shall be i'll full ana
in lieu of all other taxes and assessmehts
upon the property and tTanchlses so
taxed The lands acquired by pubnc
grant shall be and remain exempt IRON
taxation until SOLD or contr;.cted 10 De
sold, or conveyed. as provided IN the re-
spectve acts whereby SucE Srail'9 "eie
made or recognized.
derived from the operation OF sucn me u
railway within this state, as USED III Sec
shall be construed to mean, all earnings
on business beginning and ending wltnm
this state. and proportion pased upon
the proportion of the mileage within the
state to the entire mileage over Whlcn
such business is done, of earnings on an
Interstate business passing through lhto
Sec. 5. All acts and parts Of acts not
inconsistent herewith regulating the pay
ment. collection. time of payment, en-
forcement or reports sbe voy'ng nross nge
Of railroad companies witain ain this Ms state. de
Davment Da pent'"'lif? of such taxes. are here
sr h aE m1as asy 5e?Sa 6e snd an
acts Inconsistent with this act are hereby
repealed. +,o ,,,o,,+
see taxs Upon egay faqEe de do the
heretofore provided by law for the pay
7nent thereof. in addition to eNlsnng
remedies. collection may be enforced IN
a civil action brought in the name of the
State of Minnesota in the district court
of any county.
shall be heard to contest or continue
to contest the validity of this act or any
mart thereof such railroad company shall
as condition precedent therSto; o,;rntn pay mto
the amount of taxes due or payable
from such railroad company under the
existing tax laws of this state applicable
Sec. g. This act shall he submitted to
the people Of this state for their approval
or rejection at the next general election
provisions 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 sum equal to four
per cent of the gross earnings derived
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-
vided 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
by a. civil action brought in the name
of the State of Minnesota in any coun:
ty thereof The right to maintain such
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.8
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
jority of the electors voting at the
next general election. Hh ..~.3 - =
BY an act of the legislature of the
1903, known as Chapter % Of the Cen
eral Laws of Minnesota OF 1903. the
same being House File No. 4. it is pro.
posed to amend Section = of Article y
of the Constitution of the State of, Min
nesota. =. :s,sz2t:2s ~ i p =.
The existing provision. Of the M Cnnst,-$ n,asa-
tuition. which is here sought TO De ameho-$
ed. reads as follows:
"Sec. &. The permanent school ana
university fund of this state may oe IN
vested in the purchase of bonds OF any
county. school district, city. toWnsor VT
1nent shall be made until approved oy 1he
beard of commissioners designated. py
law to regulate the investment OF tfe
permanent school fund and the pefnia.5 pa.5
shall such loan or Investment be. mace
when the issue of which the same ~ Ipaae pli
would make the entire bonded =lndeplea.,
ness exceed seven per cent OF the ass..7Sf ~
Ea1ua tion of the taxable reai#propert ~ ~.
The county. school district. city. ioWn
Sflpt4 hands: IlCr SIlclIl