The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1906-10-10

Section /. Tie power of taxation shan
never be surrendered, suspended or con-
tracted away. Taxes shall be uniform
upon the same class of subjects, ana
shall be levied and collected for public
purposes, but public burying grounds,
public school houses, public. hospitals;
academies, colleges, universities, and all
seminarieS of learning, all churcnes,
church property, and houses of Worship,
institutions of purely public charity, ana
public property used exclusively Tor any
public purpose, shall be exempt from tax
alton, and there may be exempted from
taxation personal property not exceeding
in value $500 for each household' lnul-
vidual or head of family, as the iegls-
lature may determine: PROVIDED, thaI
the Legislature may authorlZe nunlclpai
corporations to levy and collect assess
mentS for local Improvements upon prop
erty benefited thereby without regard 10
a cash valuatio and, provided further,
that nothing herein contained Shall We
construed to affect, modify or repeai
any existing law proVldlng TOT l.le "a 81, No.
ton of the gross earnings OF railroads.
The purpose and effect of this
amendment would be to greatly en-
large the power o. the legislature
with reference to the subject or
| taxation. Section one CD as II now
stands provides that all taxes I'M
posed shall be equaI-as near as may
be-On all forms of property. ana All
property upon which tax is I'M
posed is required to have a CASH
VALUATION equalized throughout
the state.
Section two as it now stands re-
auires the legislature to levy the
necessary taxes annually to defray
the expenses of the state. That Is
the duty of the legislature without
any constitutional direction.
Section three as it now STANDS pro-
yides that all real and personal
irrtr MONEYS. CRED-
ITS and INVESTMENTS IN BONDS
AND STOCKS. shall be assessed ac-
cOrding to their true value IN
money.
Section four as it now STANDS pro-
vides that prOperts emPioEe" l."
banking shall be subject to tax
equal to that imposed on Otner
proDerty. This is only "a repetition
of the requirements of sections one
and three. as no rational person
would cNiim that banking chpitai
should be exempt from taxation.
Section seventeen as IT now stahus
is not easy to understand, but II was
intended by that section to reheNe
from the operation OF sections one
and three. above quoted. prOpert!
OF the classes therein enUmerateu'
50 that gross earnings tax co"in
he applied thereto instead OF ulrec'
taxation.
ONkHSs 10 thS PRIV
tic ~ one and three of the present
Constitution many amendments
were from time to time added so as
to permit taxes to he imposed on
specific kinds of property other-
wise than upon II cash Naiu"'oh
eauaIized throughout the state. we
have among these exceptions rail-
road gross earnings taxes; munich
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
would take the place OF ali OF the
sections and amendments aboVe re-
ferred to, is simple and plain. No
provision of the Constitution ~
necessary to authorize the I'M
position of the taxes necessary Tor
the support of the state ana lts
various political subdivisions. me
pOvver of taxation is inherent IN
governments. This proposed amend
menf declares that this inherent
power of taxation shall never be
surrendered suspended or con-
trapted away; that taxes snail ne
imposed for public purposes ana
shall be 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 nj
to adopt. provided only that me
tax was levied for public purpose
and was uniform on the same cia -
of subjects. Under this amendment
every tax law 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
would as Indicated repeal the so
called inheritance tax amendment.
and the grOss-earrinGs tax amend
ment adopted i'm 1896 nS contained
in said section seventeen, but IN
their place this amendment would
give the legislature greater author
ity Under this amendment the
mower 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 amendment. as the Constitution
provides that it can not be changed
without n 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 non
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 equaiized
throughout the state, no proper in
come tax could be imposed. Such a
tax, if imposed, should be pro-
gressive, which would be valid
under this mendment.
SECOND PROPOSED AMENDMENT.
The second proposed anne ndment is
contained in Chapter 212 of the
Laws of 1905. 1t is sought by this
amendment to repeal Section 16 of
Article of the Constitution, which
is as follows:
Section 16. For the purpose of lending
aid in the construction and Improvement
of public highways and bridges, there is
hereby created fund to be known as
the State Road and Bridge Fund Said
fund shall include all moneys accrung