Morris tribune. [volume] (Morris, Minn.) 1880-2000, 1906-10-20


upon the same class of subjects, aiio
shall be levied and collected for pup55lce
purposes. but public burylng g rouindis'
public school houses, pub!c hospi le.,1 III
seminaries of learning, all cnuIchiGGo'
church property, and houses OF W 4ol ard
institutions of purely public cIarIly, nu
pubic property used eSclusnn 1nt from ON tax
alton, and there may be exempted - ~; 80
taxation personal property not eH 1 III
in value $500 for each househoid' ny.
vidual or head of a family, as the 49Ia+
lature may determines: Provided, ta.ai
the legislature may authorize munl caos1
corpora lions to levy and collecl e'eo Sr.
ments for local Improvements up t'craprd to
erty benefited thereby without ieSan4u ~
q cash valuation: and, proTloeu iul n ~ 70
that nothing herein contained sh< Zeal
construed to affect, modlfy u Pa
any existing law providing fer the "a "a 20 ;,
ton of the gross earnings OF i<'iii oe'.0
The purpose and effect of TINS
amendment would be to greatl!
large the power of the leslsiat" !.
with reference to the suD3ect
taxation Section one (1) as III no"
stands provides that all taxes I'M
posed shall be equai-as near as Ma"
be-on all forms of property an"
property upon which taN
posed is required to have
VALUATION equalized throughout
the state.
Section two as it now stands re-
Guires the legislature to levy t
necessary taxes annually 10 Saehs
the EXPENSES of the state. IIlat as
the duty of the Legislature "ieho"
any constitutional direction.
Section three as it now stands pro-
yi.es that all real and peEso ua
property. including MONEY s. enED-
IT'S and INVESTMENTS IN BONDS
% assessed
cordfng to their true NaA"
money.
Section four as it now stands pro-
vides that property @InpHo!e" Ia
banking shall be subject 10 al '
equal to that imposed On
property. This is only "a repeh'A
of the requirements of sections one
ana three. ms no rational person
would claim that banking capltaA
should be exempt from taxation
Section seventeen as it now sthh"~
is not easy to understands D"t w
intended by that section 10 feAAeNe
from the operation OF sectAohS VI"
and three. above quoted DFope''S
of the classes therein enumerated
So that 81 gross earnings tax couih
be applied thereto instead Oh "Aie'
taxation.
Owing to the provisions of see
lions one and three of the present
Constitution many amendments
were from time to- time added so as
to permit taxes to be imposed ""
specific kinds of property
wise than upon cash NaAua 'IoA
euuaIized throughout the state. we
have among these exceptions rail
road gross earnings taxes; muhlci-
pal frontage taxes; inheritance
taxes: and the gross earnings taxes
authorized by said section seven
teen.
Several exemptions from taxation
are also provided for, but as these
exemptions are not changed by the
proposed amendment, L will make
no further reference to them.
The amendment which. if adopted,
xvOuId take the place of all of the
sections and amendments above re-
ferred to. is simple and plain. NO
provision of the Constitution is
necessary to authorize the I'M
position of the taxes necessary 1or
the support of the state ana It's
various political subdivisions. The
Doxyor of taxation is inherent i'm
government. Tbi~ proposed amend
n,~ot declares that this inherent
power of taxation shall never ne
embroidered. suspended or con-
tracted away; that taxes shall ne
imposed for public purposes H7i
shall be uniforBn ON the sam" GAS"
of subjects, S{0UEG: t3aSs amend
ment be adopted FIJI property OF
every kind in t:te state would be
subject to taxation. according TO
the method the legislature saw mt
to adopt, provided only that the
tax was levied for public purpose
and was uniform ON the same ella 50
of subjects. Under this amendment
every tax law we now have on the
statute books would continue to be
valid. because under this amend
ment all limitations on the power
of the legislature would be taken
away.
The adoption of this amendment
as indicated. repeal the So
called inheritance tax amendment,
and the grOss-earnings tax amend
ment adopted in 1896 as contained
i'm said section seventeen. but in
their place this amendment would
give the legislature greater author
ity Under this amendment the
power to impose inheritance taxes
would be unlimited, and any form
of gross earnings tax would be
valid. The gross earnings tax on
would not be affected by
this amen dment, as the Constitution
provides that it can not be changed
without a vote of the people. But
with this amendment various new
forms of taxation could be imposed,
notably an income tax and regis
try tax on mortgages. Under the
present Constitution we can impose
no tax on mortgages owned by nom
residents. A registry tax, which
would be valid under this amend
ment. would reach all mortgages
alike. While all subjects of taxa
ton are required to have a cash
valuation with the tax equalized
the state, no proper in
come tax could be imposed. Such n
tax, if imposed, should be pro-
sressiye. which would be valid i,
under this amendment.
SECOND PROPOSED AMENDMENT. |
The second proposed amendment is |
in Chapter 212 of the i
laws of 1908. 1t is sought by this
amendment to repeal Section IS of
Article 8 of the Constitution, which
. as follows:
Section Is. For the purpose of lending
id in the construction and Improvement
# public highways and bridges there is
hereby created a fund to be known as
he State Road and Bridge Fund Said
und shall include all moneys accruing
rom the income derived from invest
nents in the internal improvement land
und. or that may hereafter accrue to
aid fund and shall also include all