The Sauk Centre herald. (Sauk Centre, Stearns County, Minn.) 1886-current, 1906-07-26
THAT TAX AMENDMENT

A very creditable interest is being
taken by people generally in the tax
amendment which will be voted upon
this fall. For convenient considera-
ton the more prominent objections
to the amendment that have been adj
vanced are the following:
"1-It gives the legislature absolute
power in the matter Of taxation so
that taxes could be imposed for private
as well as for public purposes. 1t is
unsafe to put unlimited power in the
hands of the legislature.
'2-It continues what you call the
unjustifable exemption of church
properties.
SGT repeats the inheritance tax
amendment to the constitution, and
would make the inheritance tax law
void.
"4-It would take away from the
legislature the power to tax sleeping
and parlor cars, telegraph and tele-
phone companies, mines, boom COM
panies and banks, and by relieving
the rich of their share of the public
burden increase the taxes of the farmer
and country merchant
Attorney General Young has been
consulted, and his opinion we give in
full below:
"This tax amendment is contained
in chapter 1853 of the laws of 1905, and
is intended to take the place Of sec.
tons 1, 2, 8, 4 and II of article 9, and
the essential part thereof, leaving out
the exemption clause, is as follows:
"The power of taxation shall never
be surrendered, suspended or con-
tracted away. Taxes shall be uniform
! on the same class of subjects, and
shall be levied and collected for pub
lie purposes.
"This language is plain and simple
and easy to understand. If adopted
it will take the place of confused
tumble of provisions, many of which
are contradictory and some of which
are incomprehensible. The views as
to the effect of the adoption of this
amendment are in my opinion, err
| roneOus.
''It is first complained because
under the amendment the legislature
would have unlimited" power with
regard to taxation, which would be an
Unsafe enlargement to its authority.
!. IND the last objection is that the
amendment would take away from the
legislature some of the power it has
now, viz: The power to tax certain
forms of organized capital:
"Both assertions are wrong. No
power that the legislature has now
would be taken away. Its power would
be greatly enlarged but not made abso.
| lutte or unlimited Two important
limitations are expected in the act as
clearly as language can express them.
Taxes are to be imposed only for pub.
lie purposes, and they must be uniform
on the same class of subjects. 1t is
also provided that no contract or vested
right in any form of taxation can be
claimed. You seem to be of the
opinion that unless the power to tax
express, telephone and other com.
panies of that class, is granted by the
constitution, no tax can be imposed.
The contrary is the fact. The right
to impose taxes for public purposes
is inherent in the state government
It is an attribute of sovereignty. The
power of the state, through its legis.
lature, to impose taxes for public pur.
poses is limited only by the public
needs and the exercise of the power
is unbounded, except as limited by
the constitution. Take away all those
limitations and all forms of property
can be taxed.
"When our state government was
formed, we unwisely and unfortunately
prescribed a number of constitutions
conditions and limitations on the
exercise by the legislature OF the power
of taxation. During the period o.
business evolution since that constitu
ton was adopted many new forms O
property and new methods of doine
business have come into being. II
the face of these distractions, in ordel
to try to keep pace with the times, ouI
session laws and court reports have
been filled with bewildering mass o
laws, conflicting, inharmonious and
illogical, but with all our efforts many
forms of property have always escaped
taxation altogether. d
"The most embarrassing provisions
of the constitution (Which is nov
proposed to dispense with were tn
requirements that all taxable property
should have cash valuation and b.
equalized throughout the state. Thes'
provisions have prevented the enact
ment of an intelligent and reasonable
income tax law, which would Include
the income from investments in stocks
bonds and negotiable papers. They