Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1906-10-18
lmpanect Raee

section 1. The power OF taxation shall
t be surrendered, suspended or con-
.racted away. Taxes shall be uniform
s upon tn me same c'a>5 Or subjects, a s1
pntposes, bat public bu:I.lg grounds,
pubic school houses, p~b.ic hospitals,
.cao;efhl@s, colleges, universities, a2d al
Seh''tfitTleS OF Learning, 81 CnIrCheS,
Gnt:|' property. AID houses of worship;
INSTITUTIONS OF purely pubic charity, ahd
p''tilc property used exclusively Tor any
public purpose, shall be exempt from tax
alton, ana tAere may he c-,e.lpteu from
!aNhtlon personal property not e&ceeolns
IN value 500 for each hot!s 2ho:d, MOI
Hvidual or head Of a family, as the legls-
lature may determine: PruV .ued. ina;
the ln9is lature may authorize munlclpai
corporations to levy and collect assess
lnents fer local improvements upon prop
a. cash val alton: and, provided Iurther,
that nothing herein contained shall be
construed to affect modify or repeal
any existing law providing for the taxa.
ton of the gross earnings of railroads..
The purpose and effect of this
amendment would be to greatly en-
large the power of the legislature
with reference to the subject OF
tn~ntion. Section one % as it now
stands provides that all taxes i'm
posed shall bs. e,iuH!-ns near as may
be-On all f';r'ns OF property, and all
property U1.;,.l which IL tax ~ I'M
posed il required to have CASH
VALUATION euualized throughout
the state.
Section two as it now stands re-
uuires the legislature to levy the
necessary taxes annually to defray
the expenses of tH'- state. Ih"t ~
the duty of the let iuture without
any constitutional direction.
Section three rs it now stands pro-
vides that all real and personal
property, including MONEYS. CRED
ITS and INVESTMENTS IN BONDS
AND STOCKS, shall lie assessed nc
cording to their true value In
Section four as 1T now stands pro-
v1des that property employed In
banking shall be subject to tax
equal to TINT imposed on otner
property. This is only II repetition
of the requirements Of Sections one
and three. as no rational person
would claim that banking cAp1tnA
should be exempt from taxation.
Section seventeen as 1T now stands
is not easy to understand. but III was
intended by that section to relieve
from the operation of sections one
and three, above quoted. property
of the classes therein enumerated,
so that II gross earnings tax couhi
bt, nuplied thereto instead OF dlrect
tn xntiOn.
Owing to the provisions of seq
ti"ns one and three of the preSet
Constitution mnnT amendments
were from time to time added so us
to permit to*rs to 1ae imposed on
specift" kinds OF property Othe'-
wise than upon II cash Fniualoh
eunnlized throughout the state. we
have among these exceptions rail-
road gross earnings taxes; munich
vvNLN 81 Z
taxes: and the gross earnings taxes
authorized by said section seven
teen.
Several exemptions from taxation
are Mise, prov i1td for. but as these
excavations srr wnt changed by the
proposed uc.,h,:'s-rtt. will make
no further r~s"r"st''r to them.
The Amendment Y licia. ii ahopted'
would take the pi;ar" of ul OF the
>rrtin..~ and amendments above re-
ferre-la to, ia simple and plain. No
provision Of tssc Constitution ~
necessary to authorize the Inn
Dss~ition of the taxes necessary f"r
tie supunrt OF the state ana it's
vnrseus pnlitic:1 ~ubdivisiOnS. The
mower OF taxation is inherent i'm
government. 'Fhis prnpusrA amend
r,ent declares thrt this inherent
power OF taxation shall never ''e
surrendered. AU* i.:'s'ts"s! OR con-
trnctcN away: thnt tnNes shall De
imposed for puhiic purposes AMI
shall he uniform on the Sn me class
Of subjects. should this amend
mcnt be adopted all property OF
every kind in the state womb H."
subject to taxntion. according TO
the method the legislature saw MT
to adopt. provided only that the
tax was levied for !, public p"rpos"
and was u'.iGur.s. on the same rln az
hi al p n
every tax law we now have on the
Ht-tute books would continue to be
Wild because under this amend
ment all Limitations o" the power
Of the legislature would be taken
away.
The adoption of this amendment
would, ms indicated, repeal the 80
called inheritance tax amend mt,
aud the grOs.-enrnings tnx amend
nent adopted in 1906 as contained
in said section seventeen. hut liz
their place this amendment would
give the legislature greater author
ity. Uuder this amendment the
power to impose Inheritance taxes
vvouIt be unlimited. and amy form
Of gro.s earnings tax would he
valid. The gross earnings tax on
rnilroads would not he affected by
this amendment. az the Constitution
provides that 1T can not he changed
without u vote OF the people. nut
with this amendment variOUn new
form. oS taxation could he imposed.
notably an Income tax and regis
try tax or mortgages. Under the
Drexent Constitution we can impose
no tax on mortgages owned by nom
re~:dents. A reEtstry tax. which
would be valid under this amend
ment. would rench all mortgages
alike. While all subjects of taxa
ton are required to have a ca"ll
valuation with the tax equalized
throughout the state, no proper i'm
come tax could be impOsed. Such n
tax, IL imposed, should be pro-
gressive. which would be valid
under this amendments.
SECOND PROPOSED AMENDMENT.
The second proposed amendment IL
contained in Chapter 212 of the
Laws Of 1905. 1t {. sought by this
amen dment to repeal Section 16 of
Article o 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 accruing
from the income derived from invest