Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1906-10-18

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section 4. The power OF taxation shall
never er.be surrendereel, suspended or con-
1850 altNted away. Taxes Shall be uniform
! aI.aa, the same cilss OF subjects, and
i',iIposes. bat public huryiag grounds,
p.lbl l school houses, pub.ic5 hospitals,
s.a ei colleges, t;riveisities, ad al
seennlnarles Of Learning, III churches,
e.ht;rs.'l property, aid houses of worship.
institutions of purely pubic charity, and
spnbiie property used exclusively for any
public purpose, shall be exempt from tax
astlon, ana there ma 8, be exempted from
"a nation personal property not exceeding
IN value 5000 for each Household, moi
vldual or head OF q family, as the iegls-$$
lature may determines. Provided that
the legislature may authorize municipal
corporations to levy and collect assess
lnents for local improvements. upon prop 2.
a cash valuation: and, provided further.
that nothing herein contained shall be
construed to affect, modify or repeat
any existing law providing for the taxa ,,
ton of the gross earnings Of railroads.
The purpose and effect of this
amendment would be to greatly en-
large the power of the legislature
with reference to- the subject OF.
stands provides that all taxes I'M
posed shall be etinnI--ms II ear ms may
sbe--On all forms OF property, and AL
property up;,a which Il tax IS 1ne-
posed Is required to have CASH
VALUATION eaualized throughout
the state.
Section two as 1T now stands re-
quires the legislature to levy the
neceasary taxes annually to defray
the expenses of tl.> state. That IL
the duty Of the legislature yv1thOut
any constitutional direction.
section three MS 1t now stands pro-
v1des that all real and personal
property, including MONEYS, CHED-
ITS and INVESTMENTS IN BONDS
AND STOCKS, shall be assessed ac-
c0riling to their true value IN
money.
Section four as 1T now stands pro-'
vides that property employed IN
banking shall be subject TO TAX
equal to that imposed ON other
Of the requirements of sections one
and three. us no rational person
would claim that banking capital
should be exempt from tnxat1on.
Section seventeen as 1T now stands
iS not easy to understn nd, but II was
intended by TINT section to reneSe
from the operation of sections one
and three, above quoted, property
of the classes therein enumerated,
so that Il gross earnings tax coulA
be applied thereto instead OF d1rect
tn xatiOn. ~ s. &E
Owing to the provisions of Sec
lions one and three of the present
Constitution many amendments
Were from time to time added so us
to permit taxes to be imposed on
specific kinds OF property other
wise than upon cash valuation
eunaIized throughout the state. we
have among these exceptions rail-
read gross earnings taxes; muhici-
pal frontage taxes; inheritance
faAN q
authorised by said section seven
teen. - -ag ~
Several exemptions from taxation
are also provided for. but AS these
exemptions are "nt changed by the
proposed nn,e.,d,,put. will make
no further reser"ss"e to them.
The amendment v :,ich. ii adopted,
would take the place Of all OF the
sections. aud amendments above re-
ferress to. is simple md plain. No
provision Of the Constitution is
necessary to authorize the I'M
position of the taxes necessary for
the suppnrt of the state ana MS
various politics! subdivisions. Ihe
power Of taxation is inherent in
This proposed amend
ment declares thHt this tnhersr-'t
power of taxation shall never 'e
suspended or CON
trActed away: that taxes shall ne
imposed for puhiic purposes ana
shall be uniform OF the same class
of subjects. should this nmend-
ment be adopted all property OF
every kind in the stnte would he
subject to taxntion. according to
the. method the legislature saw tit
to adopt, provided only that the
tax was levied for IL public purpose
and wns unif0rn. ON the same cIn ~
of snb;ectH. finder this amendment
every tax law we now have ON the
statute books would continue to DC
valid. becnuse under this amend
ment all Limitations on the power
of the legislature would be taken
away.
The adoption of this amendment
would. na indicated. repeal the sO-
called inheritance tax anne ndMent,
and the Rros"-e"rninEs Tux ainend-
m-ut adopted in issrs an contained
In said section seventeen. hut In
their place this amendment wOu!d
give the Legislature greater author
ity. Nuder this amend ment the
pn.ver to impose Inheritance taxes
vvoui6 be- unlimited. and any form
OF gross earnings tax would be
valid. The gross earning" tax on
railroads would not he affected by
this a IN e d ment. aA the COnstitutiOn
provides that 1t can not be changed
without ~ vote Of the people. But
with this amendment variOOs new
forms Of taxation could he impOsed.
not ably an income Tux and n regis
try tax on mortgages. Under the
preAent Constitution we can impose
no tax on mortgages owned by nom
restdents. regtstry tax, which
wouI6 be valid under this amend
ment. would reach all mOrt&ag ex
alike While all subjects Of taxa
ton ave required to have a cash
valuation with the tax equaltxed
the state, no proper TN
come tax could be imposed. Such q
tax, IL imposed, should be pro-
creative, which would be valid
under this a ms n d nl z mt.
SECOND PROPOSED AMENDMENT.
The second proposed amendment In
contained In Chapter PIP Of the
Lave of 1905. 1t .. sought by this
am en d ment to repeal SectiOn 10 of
Article o of the Constitution, which
is az fOllowss DIR E555
16 For the purpose of lending
aid in the construction and Improvement
OF public highways and bridges. there is
hereby created fund to be Il known as
the State Road and Bridge Fund Said
fund shall include all moneys accruing
from the income derived from invest
ments In the Internal Improvement land