Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1906-10-25

never be surrendered, suspended or con-
tracted away Taxes shall be uniform
upon the, same class of subjects, and
snail be levied and collected for public
purposes, but public burying grounds,
puniic school houses. pubic hospitals;
seenlnaries Of learning, all churches,
church property, and houses Of worship,
institutions of purely public charity ana
public purpose. shall be exempt from tax
alton, and there may be exempted from
taxation personal property not exceeding n
IN value 5000 for each household, .lndl-
ilature may,,;.deternpine: - Provided, that
the Legislature may authorize municipal
corporations to levy and collect assess
ments for, loyal improvements uponspIop,
erty benefited thereby without regard 70
a cash valuation: and, provided further,
that nothing herein contained shall be
any existing law providing for the taxa,
ton Of the gross earnings Softral4roads.sr
The purpose and effect of this
anne nd M mt ~ euldab to greatly en-
large the power of the Legislature
with reference to- the subject OF
taxation. Section one a., as 1T now
stands provides that NIL faxes I'M
posed shall be eIual-as near a may
be-on ALI forms Of property, and all
property upon which a tax Is I'M
posed is required to have a cash
VALUATION. equalized. throughout
the state. E',+F> - !: .>-.>
Section two as it now stands re-
quires the legislature to levy the
necessary taxes annually to defrAy
the expenses of the state. That IS
the duty of the Legislature without
any constitutional direction.
Section three as it now stands pro-
vides that nI1 real and personal
property, including MONEYS, CRED
ITS and INVESTMENTS IN BONDS
AND STOCKS, siinIl he assessed ac-
cOrding to their true value In
money.
Section four as it now stands pro-
vides that property employed in
banking shall be subject to IL tax
equal to that imposed on otner
property. This is only II repetition
of the requirements of Sections one
and three, as no rational pefso
would claim that banking cap1t"i
should be exempt from tasat1on.
Section seventeen as 1t now STANDS
is not easy to understand, but 1T was
intended by that section to relieve
from the operation of sections one
and three. above as1Hted. properly
of the classes therein enumera'eN,
SO that grass earnings Tux couia
be applied thereto instead OF direct
tn xat tom.
Owing to the provisions of sec
fions Que and three of the present
Constitution many amendments
were from time to time added so as
to permit taxes to be imposed on
specific. kinds Of property cther-
wise than upon cash EsiuatSn
euuaIized throughout the state. We
have among these exceptions rail-
road gross earnings taxes; munic4"
pal frontage taxes; inheritance
taxes: and the gross earnings taxes
authorized by said section seven
teen.
Several exemptions from taxation
are also provided for bHt as THESE
exemptions are not changed bv the
proposed nme"h nsent, will make
no further reference to them.
The, amendment which. il ud0ptsAd'
would take the place OF all or tAe
sectinns and amendments above re-
ferresl to. ia simple and plain No
provision of the Constitution ~
necessary to authorize the I'M
position Of the taxes necessary f"r
the support of the state md it's
various political subdivisions. the
power of taxation is inherent IN
government. Ehis Pr"V"s*H ""ss"'S :
ment declares thai this s"h"rens
power of taxation shall never ne
surrerSered. suspended or con-
trne.ted away: tr"t taxes shall he
imposed for pwis'i" purposes an"
sl,ail he uuiforrs, on the same class
..f subjects. St,ssnis! this umenh-
meut be adopted an property OF
every kind in the state would to"
subject to taxmtion. according to
the method the Ie.i"snturt saw TT
to adopt, provided onIy that the
tax was lcvic.' for public purEoS"
arA vvck u,,ifur.s, ,,n til" same '.a:,
of Subjects. Inser this amend men I
every tax law we now nave on the
statute backs would continue to be
valid because under TINS HmenN-
ment all Limitations ON the power
of the legislature would be taken
away.
The adoption Of this amendmen t
would ~ indicated repeal the so
called inheritance tax amendm t.
aud the sr0ss-earnin@s tax amend
mrnt adopted in 1885; as contained
in said section seventeen. but III
their place this amendment wOU;H
gi>. the legislature greater author
ity. Uwder this amendment tn"
power to- impose Inheritance taxes
woult be unlimited. and any f"rns
Of gross earnings tax would be
valid The gross earnings tax on
railroads would not he affected by
this amend ment. a~ the Constitutions
provides that it can not he changed
1~jtl.~ut u vote of the people. BM'
with this amendment various
forms Of taxation could he imposed
notably an income tax and regis
try tax Cd mortgages. Under the
present Constitution we can tmpns"
no tax on mOrtSases owned by nor
residents a registry tax. ~h;r''
would be valid under this amen"
ment would reach all lnort@a."
alike While all subjects of tavs
tom ave required to have c:a"A
valuation with the tax eHuais". :,
throughout the state, no proper in
come tux could be imposed. Such Is
tax, il imposed, should be pro-
Ere~~5~e. which would be valid
under this amendment.
SECOND PROPOSED AMENDMENT.
The second proposed amendment is
contained I'm Chapter gig OF the
Law. of 1905. 1t i. sought by this
amendment to repeal Section Is Of
Article 8 of the Constitution, svllich
is as fOllOwss
"SectiOn 16. For the purpose of lending
aid in the construction and Improvement
Of public highways and bridges. there is
hereby created fund to be known as
the State Road and Bridge Fund Said
fund shall include all moneys accru'ne
from the income derived from invest
ments in the internal Improvement land
fund or that may hereafter accrue tr
co ia f,nd and shall also include AL