The Cook County herald. [volume] (Grand Marais, Minn.) 1893-1909, 1906-10-13

purposes, =. but8Spublic burying grounds
public school houses, public HOSPITALS;
Summaries Of sf5l learning, all churches
church property, and houses Of Worship:
institutions of purely public charity, ana I:
public purpose, shall be- exempt from tax.
ation,: and there may be- exempted from
taxation persona property not :eXceedln9
viduai' or head OF Of 4 family, as.the legi..
iature = may determines: PROVIDED, ina!
the Legislature. may authorize :muhiclpal
corporation to levy and coilecl S.eo's
erty benefited thereby without regard TO
cash valuation: and, PROVIDED !Iur1her,
that. nothing herein, contalneds shaii pc
any existing law providing for the taxa :; :;
ton of the gross earnings OF. ra ar
The puruo.e aud ). e4fect &: OF. this
m e ndment would he tO.greatly en-
| large the power >of the e Eis ture
with reference to HE 80 R1ect OF
taxatlOn. Section one Y ~ u NO"
stands prOvides that I'll? t talNAs Luz
posed shall be equnl-aa = ear g. my
be-On all form. Of prORerty, nna MI
property upon yvhicl, ~ taxi I'M
posed +. reaufreila to- have CASH
VALUATION eaualfxed. tn rouxn ""e
the state. "a 1T -: sss.
Section two a. 1t. now ;~tan. re-.
qufres the legisla ture,, to levy Inc me
necessary taxes annually to *Ae1rny
the expenses. Of the stat s.. That =
the duty of the leEislature W1tnout
any constitution tdirectiOn: 1913
Section three IN ftEmOvv stands pro-
yii1es TINT all real md PERSONA
| property. Including MONEYS.S%C CRED RED.
ITS and INVESTMENTS IN: BONDS
AND STOCKS. shall be nssesseel &C.:
cordinx to their true value In
money. s.,., -, go u
Section four as 1T now stands pro-
vides that =, property employed I'm
| banking shall be subject to y tax
| equal to that imposed ON other
property. This III only a repetition
of the requirements Of Sections one
ind three, as no rational persOn
would claim. that banking, ca pftai
xl Ould be exempt from taxattOn.
Section SEVENTEEN as 1T now stands
is not easy to understnnd. hut 1t was
intended by that section to relieve
from the operation Of sections one
and three. above quoted. property
OF, the classes therein enumerated.
80 that gross earnings tux COULD
be implied thereto instead OF direct
taxation. ,-|5',
Owing to the. provisions of sec
tiOns one and three OF the present
Constitution many amendments
were from ttme1tO time added so ~
to permit taxes to he imposed ON
specific kinds of property otner-
wise than upon q cash valuation
e4ualized throughout the state. we
| have among these exceptions rail-
road gross earnings taxes;, m untc1"
pal frontage taxes; Inheritance
taxes; and the gross earnings taxes
. q ntl,orized by said section seven
teen. - =. ~ -"
Several exemptions from. taxation
are also proyided for. but - these
exemptions are not changed by the
proposed aMendln ent, Will make
no further reference to them: =
The amendment which. if adopted,
| would take the place of all, OF the
| sections and amendments above, re-,
ferred to. Ii simple and plain: no
provision OF the Constitution In
| necessary to authorize the Inn
position of the taxes necessary for
the support of the state and Its
| va rfous political subdivisions. The
power of taxation Is Inherent In
government This proposed amend
| nlent-z ieclare. that this Inherent
F power of taxation shall never ne
!: surrendered. suspended or con-
tracted away: that, taxes shall Nc
Imposed for public purposes and
| shall he uniform ON the same class
Of subjects" should, this amend
| ment be adopted all property OF
| every kind in the state would be
| subject to taxation. according to
| the method the legislature saw mt
| tt, adopt, :prOvidel only that the
| tax was levied for a public purpose
and was uniform on the same ella -
| Of subjects. Under this amendment
/ every tax law we now have on the
statute books would continue to be
Evalid. because under this amend
ment all limitations on the power
of the Legislature would he taken
| away. = 80, .,&g 49,
/ The adoption of this Amendment
would, rs indicated, repeal the SO
called. inhe ~itance tax" menlm ent
and the srO&s-earnimga, tax amend
1ment adopted In 1896 as cOntat ned
in said section seventeen, but in
their place this mi end ment 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
RAILROADS would not be affected by
| this Il III enl Inn ent, as the Constitution
| provides that,.tt can not be changed
| without a vote of the people. But
with this anne ment various new
Eforms Of taxation could be Imposed,
/ notably an. income tax%andS n regis
| try tax on mortgages. Under the
present COnxtitutfOn we can impose
l. no tax ON mOFt&aSeS OVnGu ny HON.
| residents. $A;z#registry Tux. which
| would lie: valid under this amentl-
ment. would reach all mortgages
alike. while: ali subjects of taxa
ton are required to have a cash
valuations with the tax eaunlfxed
IathrouEhont4th the state. no proper In
come tax could be Imposed. Such .
tax, IL Il impose d, sfs should Il be pro-
/ gressive,s" win cls Z. would II be valid
under this "a me nd ment. - 5 - +
SECOND PROPOsEl5S ADIENDnIENT
The second sedsamenllment IL
containeJ In II Cha pier 212 of the
Laws Of 1DO:S.s .It In: sought by this
a ndm emit to repeal section IS OF
| Article o OF the Constitution, which
| Section. 16. For the purpose of lending
! aid in the construction and Improvement
| of public highways and bridges, there is
hereby created q fund sto be known as
| the State Road and Bridge Fund Said
fund shall include all moneys accruing
/ from @the I'M come. derived i from invest
.ments in the internal Improvement land
fund, 7 or that may hereafter accrue to
said fund and shall also include all
funds accruing to- any state. road and
bridge s fund; u however provided : The