The Appeal., 1904-10-22

II
of the Legislature in 1903 ana all
act involving the taxation OF railroad
property, being Chapter 253, Generai
Laws 1903, to be submitted TO the YOU
ers of the state for adoption or reJec'
ton at the next general election.
Yours respectfully.
WI. DONAHOWER,
Attorney General.
Synorses of Amendments to the Con-
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 1908 Proposing an Increase
of Gross Earnings Tax Upon Rail-
road Property:
Pursuant to the provisions of Section
80 ta) Of Article Of the Constitution, t1l9
LEGISLATURE by an act approved ApIll
18th. 1903, known as Chapter 2o:> or tne
General Laws of 1903, present to the elec,
tors Of the state for rejection or approFai
the following, to wit: ,a;,,ooa co,,n,nv
owning or operating any line of railway
situated within. or. partly Wltnln. TINS
state shall during the year 100, ana an -
nually thereafter pay into the treasury OF
this State in lieu of all taxes and assess
ments upon all property within this state,
owned or operated for railway purposes
by such rompany eg and iran
chises thereof, a sum of money equal TO
four (4) per cent of the gross earnings oee
rived from the operation or such me o.
railway within this state and the annuai
payment Of sucn sum shall be in full ana
in lieu of all other taxes and assessments
upon the property and 1ranch1ses ~
taxed. The lands acquired bE pupllc to1
grant shall be and remain exempt IrCHl
taxation until sold or contracted to De
sold, or conveyed. as provided in the re-
spectiye acts whereby such grants were
'nS Sec The term ''the gross earnings
derived from the opera tlon OF Sucn me VI
railway within this state, as used N sec7 7
ton Of this act. is hereby deGl;tieu q; ltl. ~
shall be construed to mean, al eaf1!lngs
on business beginning and ending Wltnln
this state and proportion, based upon
the proportion of the mileage Wlthln the
such business is done, of earnings on an
interstate business passing through lhlo
or out of the state. o+
Sec. 3. All acts and pafts OF ac.s nol
inconsistent herewith regulating the pay
foseement meee s1t'eeo'' or reports involving tho
amount of taxes upon the Gross SEE sarnlngs Itat
or or providing penalties for the non
payment of such taxes, are mere
by made applicable. to this act SO
far as may be; and all acts ana parts y.
scts inconsistent with this act are hereby
Sec i. Upon failure to pay the amount gl t
of such taxes legally due .'pon @ the the aate 'a1
ment thereof. in addition to exls5ng i
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.
Sec. 5. 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
the treasury of the State Of Minnesota,
the amount of taxes due or payable
from such railroad company under the
existing tax laws OF TINS state appllcaple
to such company.
Sec g. This act shall be 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 ratiication)
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.
Dany 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
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 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 a MAJ
iority of the electors voting at the
next general election. .... .. y
By an act of the legislature of the
State OF Minnesota. approved March 2rd.
1908, known as Chapter IS Of the Gen
eral Laws Of Minnesota of 1903. the
same being House File No. i. it is pro-
posed to amend Section Of Article
of the Constitution of the State of Min
nesota. s
The existing provision of the Constj-
tuition. which is here sought to be amend
"sec. s. The permanent school and
university fund Of this state may be IN
vested in the purchase Of bonds Of any an;
county. school district, city. town or vii
lage OF this state. but no such invest
ment shall be made until approved by the
law to regulate the investment of the
permanent school. fund and the perma. ma.
nent university fund of this s*ate: nor nor
shall such loan or investment pc maue ia 1e
when the issue of which the same IN paIe
would make the entire bonded indebted,
ness exceed seven per cent of the assessed
valuation of the taxable real propefttg ; tgvn q,
or village issuing such bonds; nor shali
s,,ch loans or indebtedness be be. made made .' AZ :