The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1906-11-03
at,on equal Is that imposed on the prop

alton equal to that imposed on the prop
Section II. The legislature may inn
pose, or provide for the Imposition Of
upon the property within this state Of
any and all owners or operators, whether
corporate or individual, or otherwise, Of
any and all sleeping, parlor and draw
ing room cars, or any or either Of the
same, which run in. into or through this
state, also upon the property within this
state of any and all telegraph and tele-
phone companies, or owners. whose lines
are In. or extend In, into or through
this state; also upon the property within
this state of all express companies, or
owners or any or either of the same
the property within this state of all do
nestle insurance companies Of this state
of any kind; also upon the property with
in this state of any and all foreign in
this state Of any kind; also nus upon the he
property within this state Of all owners
or operators Of any and all mines or of
mineral ores situated in this state; also
upon the property within this state of all
ship builders or owners doing business
in this state, or having q port therein
provided, that this act shall not apply to
property owned by railroad companies.
upon the property Of either or any of
such companies Or ,owners-a tax as uni
form as reasonably may be with the
taxes imposed upon similar property in
said state, or upon the earnings thereof
within this state, but may be graded or
progressive or, both, and in providing
for such tax, or In providing for ascer-
tanning the just and true value Of such
property, 1t shall be competent for the
legislature, in either or all of such cases,
to impose such tax, upon any or ali
property thereof within this state, and
In either case by taking as the basis Of
such imposition the .proportionate bust
ness, earnings, mileage or quantity of
production or property now or hereafter
existing Of any such companies, persons
or owners, transacted or existing in this
state, in relation to the entire business.
property of such companies, persons or
owners as aforesaid; or in such other
manner or by such other method, as the
legislature may determine; but the pro-
seeds sS Of such Ra taxsS upon mining
state and the various political subdivi-
sions thereof wherein the same is sit
uated, in the same proportion as the
proceeds OF taxes upon real property are
distributed: Provided further, that moth
ing in this act contained shall operate
to authorize the assessment or taxation
Of any farm land or ordinary business
blocks or property owned by any such
corporation, person, firm or company ex-
cept in the manner provided by the or
binary methods Of taxation
And to substitute therefor the follow
Ing:
never be surrendered, suspended or con-
tracted away. Taxes shall be uniform
upon the same class Of subjects, and shall
be levied and collected for public pur-
poses, but public burying grounds, public
school houses, public hospitals, academies,
colleges, universities and all seminaries
of learning, all churches, church prop
erty, and houses of worship, institutions
Of purely public charity, and public prop
erty used exclusively for any public pur-
pose. shall be exempt from taxation, and
there may be exempted from taxation
personal property not exceeding in value
5000 for each household, individual or
head of family as the legislature may
determine: Provided, that the legislature
may authorize municipal corporations to
levy and collect assessments for local
improvements upon property benefited
thereby without regard to a cash valua-
tioI: and, provided further, that nothing
affect, modify Or repeal any existing law
providing for the taxation Of the gross
earnings Of railroads."
The purpose and effect Of this amend
ment would be to greatly enlarge the
power of the legislature with reference
to the subject Of taxation. Section ono
CD as 1t now stands provides that all
taxes imposed shall be equaI-as near as
may be-on all forms Of property, and
all property upon which tax Is imposed
Is required to have CASH VALUATION
equaIized throughout the state.
Section two as It now stands requires
the legislature to levy the necessary
taxes annually to defray the expenses Of
the state. That Is the duty Of the ieeIs-
lature without any constitutional dlrec-
ton. @2 ~
Section three as II now stands provides
that all real and personal property, In
Guiding MONEYS, CREDITS and IN
VESTMENTS IN BONDS AND STOCKS,
shall be assessed according to their true
value ir money.
- Section four as It now stands provides
that property employed In banking shall
be subject to tax equal to that imposed
on other property. This Is only repe-
tition Of the requirements Of Sections one
and three, as no rational person would
claim that banking capital should be ex-
empt from taxation.
Section seventeen as It now stands Ia
not easy to understand, but 1t was In
tended by that section to relieve from the
operation Of sections one and three,
above quoted, property Of the classes
therein enumerated, SO that gross earn.
Ings tax could be applied thereto Instead
of direct taxation. *.,
Owing to the provisions Of sections one
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
otherwise than upon a cash valuation
equalized throughout the state. We have
among these exceptions railroad gross
earnings taxes; municipal 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 amend
rnent, will mako no further reference
to them.
The amendment which, II adopted,
would take the place Of all Of the Sec
lions and amendments above referred to,
Is simple and plain. No provision of the
Constitution Is necessary to authorize the
imposition OF the taxes necessary for the
support OF the state and Its various
political subdivisions. The power Of tax
alton Is Inherent In government. This
proposed amendment declares that this
Inherent power Of taxation shall never be
surrendered, suspended or contracted
away; that taxes shall be Imposed for
public purposes and shall be uniform on
the same class Of subjects. Should this