Mower County transcript., 1908-10-14
owners or operators Of any and ali mines
or Of mineral ores situated In this state;

owners or operators Of any and ali 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
(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.Sof such
: compa anies or ownerS,-a tax as uniform
as reasonably may be with the taxes inl-
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
OF 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-
pOrtiOnate business. earnings. mileage or
quantity Of production or property
or hereafter existing of any such COM
;'anlcs persons or owners, ira n sa cted or
existing in this state, in relation to the
entire business, mileage or quantity OF
pr@duction or property of such COM
r;onies, persons or owners as aforesaid:
o. in such other manner or by such
j:l2T method as the legislature may de-
l~-;Nine; but the proceeds Of such taxes
upon mining property shall be distributed
between the state ard the various polit-
ic;al Subdivisions thereof wherein the
s. me is situated, in the same proportion
as the proceeds Of taxes upon real prop
,'r: are distributed: Provided further.
!h2c n'tthing in this act contained shall
operate to authorize the assessment or
t2*9tiOn of any farm land or ordinary
business blocks property owned by
any such corporation, person, firm or
T1,,I
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-
tractcd away. Taxes shall be uniform
Upon the same class OF subjects. and
shall be levied and collected for public
purposes, hut public bur;ing grounds,
public school houses. public hospitals.
academies, colleges. universities. and all
serlinari"s of learn 1g, all churches,
church property used for religious rur-
noses, 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
pToVementS upon property benefited
thereby without regard to cash valua-
ton, and nothing herein contained shall
be construed to affect. modify 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 contest was Instituted by In
terested parties, claiming that the amend
ment was net carried. That contest is
now pending in the courts and it was
that account that the legislature decided
to re.suhnit the amendment to the peo-
Pile, 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
CD 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 tax Is imposed fs
required to have a CASH VALUATION
equaiized throughout the state.
SECTION TWO ~ as IL now STANDS re-
! qulres the legislature TO levy the neces-
sary taxes annually 10 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 EoNDs AND STOCKS,
| shall be assessed according to their true
| value in money.
Section four (4) as 1t now stands pro-
vidcs tiat property employed In banking
| shall be subject to tax equal to that
! imposed on other property. This is only
| repetition Of the requirements of Sec
tlons one (D and three (s), as no rational
| person would claim that banking capital
| should be exempt from taxation.
| Section seventeen (17) as 1t now stands
Is not easy to understand, but 1t was in
tended by that section to relieve from the
| operation Of sections one 90 and three
! (3), above quoted, property Of the classes
therein enumerated, SO thar gross earn
ngs tax could be applied thereto Instead
| OF direct taxation.
Owing to the provisions Of sections ono
| (D and three (3) Of the present consti-
| tuition many amendments were from time
| to time added SO as to permit taxes to be
imposed on specific kinds OF property
| otherwise than upon a cash valuation
l
| among these exceptions railroad gross
| earnings taxes; municipal frontage taxes;
inheritance taxes; and the gross earnings
| taxes authorized by said section seven
teen (1D.
| Several exemptions from taxation are
| also provided for, but as these exemp-
| tions are not changsd by the proposed
! amendment, 1 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 polI.-
| caI subdivisions. The power Of taxation is
I Inherent in government. This proposed
| amendment declares that this inherent
! power Of taxation shall never be surren-
| dered, suspended or contracted away;
! that taxes shalt be imposed for public
| purposes and shall! be uniform on the
same class Of subjects. Should this
| amendment be adopted Ill property OF
| every Kind in the state would be sub ject
| to taxation, according to the method the
! legislature saw fit to adopt, provided
| only that the tax was levied tor a pub
| lie purpose and was uniform on the same