The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1908-10-21

Dr. of mineral ores situated in this state;
ilso upon the property within this state
II all boom companies or owners, and OF
III ship builders or owners doing business
N this state or having a port therein
provided 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 such
companies or ownerS,-a tax as uniform
as. reasonably may be with the taxes inn
posed upon similar property in sa 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 ascartaining 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
1ron any or all property thereof within
this state. and in either case by taking
as the basis Of such imposition the pro-
pOrtionate business, earnings, mileage or
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 point
zeal subdivisions thereof wherein the
same is situated in the same proportion
IS 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 OF
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
shall be levied and collected for public
purposes, but public burying grounds,
public school houses. public hospitals,
academies, colleges, universities, and all
seminares 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 yrom 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 benefited
f! 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
/ ment was submitted and voted upon at
! the last election and was declared car
| ried But a contest was instituted by in
/ %nnA 49, 1I,S.z +ta,4 nE4l
| ment was not carried. mat contest is
4 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
| (D 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 a CASH VALUATION
equaized throughout the state.
Section two ~ as it now stands re-
qures 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 (3) as It now stands pro-
vides that all real and personal property
including MONEYS, CREDITS and IN.
VESTMENTs IN BONDS AND STOCKS
shall be assessed according to their true
value in money.
Section four (4) as 1t now stands pro-
vdes that property employed in banking
shall be subject to a tax equal to that
imposed on other property. This is only
a repetition of the requirements of Sec.
tions one % and three ~, as no rationa
person would claim that banking capita
should be exempt from taxation.
Section seventeen 90 as it now stands
Is not easy to understand, but 1t was in.
tended by that section to relieve from the
(3), above quoted, property of the casse:
therein enumerated, so thar a gross earn
ngs tax could be applied thereto insteac
of direct taxation.
Owing to the provisions of sections one
ID and three (3) of the present consti'
tuition many amendments were from time
to time added so as to permit taxes to bt
imposed on specific kinds of propert,
otherwise than upon a cash valuation
equaIized throughout the state. We have
among these exceptions railroad gros.
earnings taxes; municipal frontage taxes
inheritance taxes; and the gross earning:
taxes authorized by said section seven
teen (17).
Several exemptions from taxation art
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, If adopted
would take the place of all OF the sections
and amendments above referred to, Il
simple and plain. No provision of tn,
Constitution is necessary to authorize tn,
imposition of the taxes necessary for TIT
support of the state and Its various poIit
icaI subdivisions. The power of taxation |!
inherent In government. This proposed
} amendment declares that this inheren
power of taxation shall never be surren
dered, suspended or contracted away
that taxes shall be imposed for publ,
purposes and shall be uniform on tn,
same class of subjects. Should th
amendment be adopted all property o
every kind In the state would be subjec
to taxation, according to the method tn,
LEGISLATURE saw fit to adopt, provided