Mower County transcript., 1908-10-28

q fof mineral eres situated ii this 0satS;
also upon the property within this state
Of al boom companies or owners. ana 81
all ship builders Or owners doing business.
in this state or having port thsrein
(provided, that this act shall anot apply
to property owned by railroad companies.
their lands and ether property; and ups,n
the property Of either or any OF such
companies or 0wners,-a tax a. UNIFORM
Al reasonably may be with tho taxes Ina
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 ascertaining the just and
true value Of such property, it shall be
competent for the legislature In either
or all such cases. to impose such tax
upon any or all property thereof within
this state, and in either case by taking
- tho basis Of such imposition tho pro-
portionate BUSINESS. earnings, mileage or
quantity Of production or property now
or hereafter existing Of any such com.
panios persons or owners. transacted or
existing In this stats. IN relation to the
production or property OF such COM
panies. persons or owners ~ Aforesaid;
or in such other manner, or by such
other method N the legislature may de-
termine: but the proceeds Of such taxes
upon mining property shall be distributed
between the state and tho various polit-
ical subdivisions thereof wherein the
same IN situated. in the same proportion
as the proceeds Of taxes upon reaa prop
erty are distributed: Provided further.
that nothing in this act contained shall
operate to authorize tho assessment or
taxation of any farm land or ordinary
business blocks or property owned by
any such corporation. person. hrm or
company except In tho manner provided
by the ordinary methods OF taxation"
and to substitute therefor the following:
''sec. 1. 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
purposes, but public burying grounds,
public school. houses. public hospitals.
academies, colleges, universities, ard all
church property used for religious pur-
poses, and houses Of Worship, institutions
of purely public charity, and public
property used exclusively for any public
purpose, shall be exempt 1rom taxation,
and there may b. exempted from taxa
tion personal property not exceeding In
value $500 for each household, individual,
may determine. But the legislature may
authorize municipal corporations to levy
and collect essessments for local I'm
provsnnents upon property benefited
thereby without regard to a cash valua-
ton, and 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."
This proposed constitutional amend
mont was submitted and voted upon at
tho last Stsetisn and was declared car
rfed. 1ut q contest was instituted by In
terested partlea, claiming that the an7end-
mont was net carried. That contest ts
now pending In the courts and II wac on
that account that the legislature decided
to re- -subnast the amendment 10 the peo-
pie, % that however the contest may be
declded, the ns,ct legislature may kave
the power granted BY the amendment.
For the purpose OF dlseussIns tho sffeot
Of the amendment win assums that tho
same amendment asihmil1aed Al the last
election, did !not Garry.
The purpose and effect ~ This amend
mont ~ss~tA be to greatly enlarge the
power Of the Legislature with reference
to tfa sxbl lee4 81 tAxat.sn. Section one
~ as It NEW stands prsvldes tha< all
taxes 's'>psssd shall bs squaI-as near as
property apsn ust1ich a tax 10 imposed .
required to have q CASH VALUATION
equaitEed throuphos&t the state.
Section two (2) 40 X now stands re-
quires the lso:eaature to levy tho nsoee-
sary taxes annually TO aefray tho ex-
penses of the state. That 10 tho duty Of
the legislature without any constitutional
direction.
Section three ts> as II nsw stands pre-
vIdes that Ell real and personal PrepsrH,
including MONEYS, CREDITS and IN
vEsTMENTS IN BONDS AND STOCKS,
shall be assessed according to their true
value In money.
Section four ~ as It now stands pro-
v!des that property employed In banking
shall be subject to 4 tax equal - that
Imposed on other property. This 10 only
repetition Of tho requirements ef sse-
tions one f1) and three (3), a. no rational
person would: eials, that banking capital
should b exempt iron, taxatlen.
Section seventeen ~ a. II now stands
ls not easy to understand, bit Il ~cs in
tended by that section to relieve from the
cpe:ation Of sections ono (1) and three
(a>, above quoted, property of the classes
therein: enumerated, 20 thar 4 gross earn
inss tax could bo applied thereto Instead
Of direct taxation.
Owing to tho provisions Of sections ono
~ and three (3) Of the prsssnt consti-
tuition many amendments vvsrs from tine
to time added 80 az to permit ta,tos 10 b
Imposed On specific kinds Of property
otherwise than upon 4 cash valuation
eQuaizeo tnfouonout tno 0tae0. We have
among thess exceptions railroad aress
earnings taxes; municipal frontage taxes i,
inheritance taxes; and the gross earnings
taxes authorized by s2'd section seveF-
teen (17).
Several exemptions from taxation arc
also provided for, but as these exemp-
tions are not changed by the proposed
amendment, ! Will make no further ref.
erence to them.
The amendment WHICH, adopted,
would take tho place Of all Of the sections
and amendments above referred to, Is
simple and plain. No provision Of the
Constitution - necessary to authorize the
imposition Of the taxes necessary for tbs
\ support Of the state and its various poIit-
ical subdivisions. The power Of taxatiosi 10
inherent In government. This p~c@esed
amendment declares that this inherent
power Of ta*atlsn shall never be surren-
dered, suspended or contracted away;
that taxss shall bs Imposed for pubic
purposes and shsli be uniform on the
same eiass Of subjects. Should this
amendment bs adopted .H property Of
every kind In the stats would be subject
to texatlen, according 10 tho method the
legislature saM 1T te adept, provides
only that tho tax wac levied for a pub
lie purpose and was uniform on the same
class OF subjecte. Under this amond- :