The Irish standard., 1908-10-10

upon any or all property thereof within
this state, and in either case by taking
as the basis of such imposition the pro
portlonate business, earnh."s. mileage or
quantity of production o: property. now
or hereafter existing OF any such COM
panfes, persons or owners transacted or
existing in this state. in relation to the
entire business, mileage or quantity OF
production or property of such COM
panies, persons or owners as aforesaid:
or in such other manner. or. by such
other method as the legislature may de-
ternline: but the proceeds of such taxes
upon mining property shall be distributed
between the state and the various polit-
! fcal subdivisions thereof wherein the
same is situated, in the same proportion
as the proceeds of taxes upon real prop
erty are distributed: Provided further.
! that nothing 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 except in the manner provided
by the ordinary methods Of taxation"
and to substitute therefor the following:
"sec. /. The power OF taxation shall
never be surrendered suspended or con-
tracted away. Taxes shall be- uniform
upon the same class Of subjects. and
purposes. but public burying grounds.
public school houset. public hospitals.
academies. colleges, universities. and all
seminarles of learning, all churches.
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 from taxation.
and there may be exempted from taxa
tion personal property not exceeding in
value 5000 for each household. individual.
or head of a family, as the legislature
may determine. But the Legislature may
authorize municipal corporations to levy
and collect assessments for local i'm
provements 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
tion of the gross earnings of railroads.
This proposed constitutional amend
nent was submitted and voted upon at
the last election and was declared car
ried. But a contest was Instituted by In
terested parties, claiming that the amend.
ment was not carried, That contest ts
, now pending In the courts and It was on
that account that. the legislature decided
to re.submIt the amendment to tho peo-
pie, so that however, the contest may bo
decided, the next legislature may have
the power granted by the amendment.
For,the purpose of discussing the effect
of the amendmentri.wIll assume that tho
same amendment Submitted at the last
election, did not carry.
The purpose and effect Of this amend
nent would be to greatly. enlarge the
power OF the legislature with reference
to the subject of taxation. Section one
GD as It now stands provides that all
taxes imposed shall be equal--as near as
may be-on ali forms Of property, and all
property upon which a tax Is imposed 70
eqdaIzed tthroushout fhs itate.
Section: two (2) az II now stands re-
qulres the legislature to levy the neces.
sary taxes annually to detray the ex.
penses Of the state. That 10 the duty Of
the legislature without any constitutional
direction. ~ az
:. Section three ls> ae4,t now stands pro.
vIdes that all real and. personal property,
Including fMONEYS,ocREDiTs and IN.
VEsTMENTS IN BONDS AND STOCKS.
value In money. -. (:
Section four ~ as Il now stands pro.
vIdes that property employed In banking
shall be subject to a tax equal to that
imposed on other property. This is only
repetition OF the requirements Of Soc
tions one CD and three (3), as no rational
person would claim. that banking capital
ouVUtQ DC exempt tVOU0 I0xdIIOns
Section seventeen (17)tas It now stands
10 not easy to understand, but 1t was In.
tended by that section to relieve from tho
operation Of sections ono N) and three
(3). above quoted. property Of the classes
therein enumerated, 60 that gross earn
lngs tax could be applied thereto instead
of dlrect taxation. 90
Owing to the provisions Of sections ono
(D and three ta) OF the present constI-
tuition many amendmsrts were from time
to time added so az to permit taxes to be
Imposed on specific kinda of property
otherwise than upon cash valuation
equaIIzed throughout the state. We have
earnings taxes; municipal frontage taxes
inheritance taxes; and the gross earnings
taxes authorized by said section SEVEN
teen N7).
| Several exemptions from taxation are
also provided for. but as these oxemp-
tions are not changed by the proposed
amendment. will make no further ref.
| erence to them.
The amendment which, II adopted,
would take the place Of all Of the sections
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: It's various poIit-
icaI subdivisions. The power Of taxation 10
Inherent In government. This proposed
amendment declares that this inherent
power Of taxation shall never be surren-
dered, suspended or contracted away;
that taxes shall bo imposed for public
purposes and shall be uniform on the
same class Of subjects. Should this
amendment be adopted all property OF
every kind In the state would be subject
to taxation, according to the method tho
legislature saw flt to adopt, provided
| only that the tax was ievsd for a pub
lie purpose and was Uniform on the same
class Of subjects. Under this amend.
! ment every tax law we now have on the
statue books would continue to be valid,
because under this amendment all llmIta .
tIons on the power Of the legislature
would be taken away.
The adoption Of this amendment would,
as Indicated, repeal the so.eaiIed inherit.
ance tax amendment, and the gross earn
Ings tax amendment adopted In 1896, al
contained In said Section seventeen 90,
but In their place this amendment would
Give the legislature greater authority.
Under this amendment the. power to I'm.
pose inheritance taxes would be unImIt.
ed, 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 they cannot be changed without sub.