The Appeal., 1904-11-05

the State of Minnesota, as proposed by
the General Laws of the State OF Min
nesota enacted at the General Session
of the LEGISLATURE in 1908. and an
act involving the taxation OF railroad
property, being Chapter 253, General
Laws 1903, to be submitted to the vot'
ers of the state for adoption or sreJec'
ton at the next general election. aa
Yours respectfully,
w. ]. DONAHOWER,
Attorney General.
synorses Of Amendments to the Con-
.titution 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 1908 Proposing an increase
Of Gross Earnings Tax Upon Ha'''
road Property:
Pursuant to the provisions or sect16n t6n
80 (a) of Article of the Constitution, tng
LEGISLATURE, by an act approVeu eApMii ~
18th, 1903, known as Chapter 2oa Oh @ tne
General Laws of 1903 Pt;an Pres;en, or 10 annroval
~!s Section c 10 t. Every railroad company
owning or operating any me ,+,in 4i ra'iWs th;s
State. Shall during the year, 1905. and an n
nually thereafter pay into the treasury OF
this State in lieu of all taxes ana assess
ments upon all property w9nn i5nav 'I1S nrnoses noses
bv such company, including equipment
appurtenances, appenda ges ana 5l,,,,ir iIat,o IL
chises thereof sum- OF money slu.' a do1 ~
four (4) per cent of the gross earnings oes
rived from the operation Of such llne OF
railway within this state; E4nd the annual
payment of sucn sum shasbe asfemen IN feIl a'te
in lieu of all other taxes aha asssSsmelso so
taxed. The lands acquired by public
grant shall be and remain exempt IRON ,1n
taxation until sold or contricted 70 w
spective acts whereby such grants were
Sec The term 1.-The gross earnings
derived from the operatl ton OF sucn ~ lllle e., "
ton of this act. is hereby declared "a ana no,
shall be construed to mean. all earnings
on business beginning and endlng "ltnll
this state and "a ppopor1on pro eaE with within the
state to the entire mileage over winch
such business is done, OF earnings on ~ an
interstate business passing through l'l'o
Sec. 3. All acts and parts. of acts not
inconsistent herewith regulating the pay
ment. collection, time OF payment en- en-
forcement or reports, imvoisins nroes nsrninas
Of raiIroad Companies witnin this state.
or providing penalties for tn the hape- non-
payment Of S1ef he taxes to this are act 80
far FAY as i.' may be- and all acts and parts OF
acts Inconsistent with this act are hereoy
'ee Sec a Upon failure to pay the amount
of swcsl taxes legally due upon the date
heretofore provided by law for the pay
ment thereof. in addition to cosna exls5ing is
a civil action brought in the name Of the
State of Minnesota in the district court
OF any county.
Sec. s. Before any railroad company
shall be heard to contest or continue
to contest the validity, Of this act or any
part thereof, such railroad company shall
as a condition precedent thereto. pay INTO
theI treasury of the State OF Minnesota,
from such railroad company under the
existing tax laws of this state applicable
to such company.
the people of this state for their ap,proval
or rejection at the, next general election
for the year 1904 CThe omitted
Ing the ballot and submitting this act
for ratifcation.)
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
oer 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 tlof 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
Provision is made in this act where
nv the disputed and unpaid taxes on
the gross earnings of any railway COM
many within the state may, be collected
by a 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
nv anv 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-
tion 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. .53sS -sz<-.zt72ss ": = : =. ~ 3.
Under the terms of the Constitution
of the State of Minnesota this act OF
the legislature must be submitted ato
the legal voters of the state, and will
become operative if adopted by a ma.
jority of the electors voting at the
next general election ..Sz% SIS 81 -
II. ~ zS$SSIS$s,Q 4 ~
By an act of the legislature of thd
State of Minnesota. approved March 3rds.
1908, known as Chapter 25 Of the Gem
same being House File No. 4. it is pro,
posed to. amend Section Of Article 8
Of the Constitution of the State of Min s
The existing provision Of the Consti-
WHICH lSFi1eIc " OC dAiS4ASA
ed, reads as follows:
''Sec. g. The permanent school and
university fund of, this state may be in
vested in the purchase Of bonds OF any
1age Of this state. but no such invest
ment shall be made until approved by the
board of commissioners designated by
permanent schools fund and the perma-
snent university fund of this sssate; nor
shall such loan or investment be made
when the issue of which the same N part
would make the entire bonded indebted-
ness exceed seven ner- cent of the aSSeSSed