The Bemidji daily pioneer. [volume] (Bemidji, Minn.) 1904-1971, 1908-10-13

owners or operators Of any and all mines
or of mineral ores situated in this state;
also upon the property within this state
OF all boom companies or owners, and OF
all ship builders or owners doing business
IN this state or having port therein
Crowded, that this act Shall not apply
to property owned by railroad companies,
their lands and other property; and upon
the property of either or any OF sucn
companies or owners,-a tax as uniform
as reasonably may be with the taxes i'm
posed upon similar property in said state,
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
as the basis of such imposition the pro-
quantity Of production Or property now
or hereafter existing of any such COM
panies, 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-
termine; but the proceeds Of such taxes
upon mining property shall be distributed
between the state and the various pol1t-
ica1 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 s!saa
operate to authorize the assessment OF
taxation of any farm land or ordir Try,
business blocks or property owned, ~
any such corporation, person, firm q
company except in the manner provlo@;&
by the ordinary methods of taxa tion,'
"Sec. 1. The power of taxation shat
never be surrendered, suspended or corr
tracted away. Taxes shall be unltori1
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 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
ton 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 benehted
thereby without regard to cash valua-
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
ment was submitted and voted upon at
the last election and was declared car.
rled But a contest was Instituted by in
terested parties, claiming that the amend
ment was not carried. That contest is
now pending In the courts and it was on
that account that the legislature decided
to re- submit the amendment to the peo-
pie, so that however the contest may be
decided, the next legislature may have
the power granted by the amendment.
For the purpose OF discussing the effect
of the amendment | will! assume that the
same amendment submitted at the last
election, did not carry.
The purpose and effect Of this amend
ment would be to greatly enlarge the
power Of the legislature with reference
to the subject of taxation. Section one
() 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 a tax is imposed Is
required to have CASH VALUATION
equalized throughout the state.
Section two 7(2) as 1t now stands re-.
quires the legislature to levy the neces-
sary- taxes annually to defray the ex-
penses Of the state. That Is the duty OF
the legislature without any constitutional
direction.
Section three (a) as it now stands pro-
vIdes that all real and personal property,
IN BONDS AND STOCKS,
shall be assessed according to their true
value In money.
Section four ~ as 1t now stands pro-
vides that property employed in banking
shall be subject to tax equal to that
imposed on other property. This Is only
a repetition of the requirements Of Sec :
tions one (1) and three (a), as no rational
person would claim that banking capital
should be exempt from taxation.
Section seventeen (17) as it now stands
Is not easy to understand. but it was In.
tended by that section to re4sa>ss, :. Ero.r -he
operation Of sections one ~ au<i q 6
(3), above quoted, proper ~ ERa cI&a-%s
therein enumerated, so thu Sres s5Gs"Ft-
Ings tax could be applied theE&a5 Ensseats
of direct taxation.
Owing to the provisions cf s&cttc7. ats
(D and three (3) of the present * H@.'.
tuition many amendments verG TrG.r ihna
to time added so as to raruif tA.<a-: f2*ta
imposed on specific k::ds q 5'@2artg
otherwise than upon cSSH %';l:3a1iay1
equaIized throughout the state. we nays
among these exceptions railroad gross
taxes; municipal frontage taxes;
inheritance taxes; and the gross earnings
taxes authorized by said section seven
teen 90.
Several exemptions from taxation are
also provided for, but as these exemp-
Inn ~E AN Il
| will make no further ref
erence to them.
The amendment which, if 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 its various polit-
caI subdivisions. The power Of taxation is
Inherent in government. This proposed
declares that this inherent
power OF taxation shall never be surren-
dered, suspended or contracted away;
that taxes shall be imposed for public
purposes and shall be uniform on the
same class Of subjects. Should this
be adopted all property OF
every kind In the state would be subject
10 taxation, according to the method the
legislature saw fit to adopt, provided
only that the tax was levied for a pub
&c purpose anu was unnoTm on the same
class Of subjects. Under this amend !
nent every tax law we now have on the
statue books would continue to be valid, |
because under this amendment all Iimita- !
lions on the power of the legislature !
would be taken away.
The adoption OF this amendment would, |
as Indicated, repeal the so-called Inherit |
ance tax amendment, and the. gross earn
ngs tax amendment adopted in 1896, as
contained In said Section seventeen (17), |
tut In their place this amendment would |