The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1906-10-20
And to substitute therefor the follow

ing:
Section /. The power Of taxation shall
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-
there may be exempted from taxation
personal property not exceeding in value
5000 for each household, individual or
head Of a 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-
ton; and, provided further. that nothing
herein contained shall be construed to
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
90 as it 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
equalized throughout the state.
Section two as 1t now stands requires
the legislature to levy the necessary
taxes annually to defray the expenses Of
the state. That is the duty Of the IegIs-
lature without any constitutional drec-
ton. =
Section three as 1t 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 In money.
Section four as 1t now stands provides
that property employed In banking shall
be subject to tax equal to that imposed
on other property. This Is only a repe-
tltlon 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 1t now stands Is
not easy to understand, but it 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
|
| imposed on specific kinds of property
otherwise than upon a cash valuation
equaiized 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
ment, | will make no further reference
to them.
The amendment which, If adopted
would take the place Of all of the Sec
tions 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 thu
support of the state and It's variou:
political subdivisions. The power Of tax
alton Is inherent In government. TIL:
proposed amendment declares that thi
Inherent power Of taxation shall never b,
surrendered, suspended or contracted
away; that taxes shall be imposed fo
public purposes and shall be uniform o,
the same class of subjects. Should th
amendment be adopted all property o
every kind in the state would be subJec
to taxation, according to the method tn
T legislature saw fit to adopt, provided onI!
pose and was uniform on the same elias
of subjects. Under this amendment ever
tax law we now have on the statute book
would continue to be valid, because undo
this amendment all limitations on tn
power Of the legislature would be take
: away.
The adoption Of this amendment would
as Indicated, repeal the so-caIIed lnheri
; tance tax amendment, and the gross earn
lngs tax amendment adopted In 1896 a
contained In said section seventeen, bu
} In their place this amendment would Civ
, the legislature greater authority Unde
( this amendment the power to Impose In
herttance taxes would be unlimited, an,
any form OF gross earnings tax woul'
be valid. The gross earnings tax OF
railroads would not be affected by thI
amendment, as the constitution provide
: that 1t can not be changed without vot
Of the people. But with this amendmen
. various new forms Of taxation could b
Imposed, notably an Income tax and
registry tax on mortgages. Under til
, present Constitution we can impose n
tax on mortgages owned by non-residents
A registry tax, which would be valid un
der this amendment, would reach al
, mortgages alike. While all subjects o
r taxation are required to have a cash val
l uatlon with the tax equallzed Throughout
l the state, no proper income tax cou
be Imposed. Such tax, If imposed, shoul
be progressive, which would be valid un
: der this amendment.
1 SECOND PHOPCSED AMENDMENT
: The second proposed amendment Is con
l talned In Chapter gle of the Laws O
1908. It Is sought by this amendment t
: repeal Section 10 Of Article 9 Of the Con
stltution, which Is as follows:
r Section 16. For the purpose Of lendin
= aid in the construction and improvement
of public highways and bridges, there !
hereby created fund to be known a
, the State Road and Bridge Fund Sal
= fund shall include all moneys accruln
: from the income derived from invest
ments in the internal improvement Ian
= fund, or that may hereafter accrue t
;, said fund and shall also include all fund
f accruing to any state road and bride
r fund, however provided. The legislator
f is authorized to add to such fund fc
: the purpose Of constructing or improvin
e roads and bridges Of this state, by pre-
s viding, in it's discretion, for an annus
s tax levy upon the property Of this stat
q of not to exceed in any year one
. = twentieth Of one mill on all the taxabl
~ ;, property within the state The legisla
r ture is also authorized to provide fc