The Bemidji daily pioneer. [volume] (Bemidji, Minn.) 1904-1971, 1908-10-28

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seem isaff 81 learning, an churches,
church property used for religious pur-
noses. and houses of worship, institu-
tons Of purely public charity, public
property used exclusively for any public
purpose, and personal property to an
amount not exceeding in value two hum
dred dollars for each individual shall, by
general laws, be exempt from taxation
"Sectton 4 Laws shall be passed for
taxing the notes and bills discounted or
purchased, moneys loaned, and all otner
property, effects or dues of every de-
scription, Of all banks and Of all bank
ers, SO that all property employed IN
banking shall always be subject to tax
alton equal to that imposed on the prop
erty Of individuals.
Section II. The legislature may i'm
pose, or provide for the imposition of, up
and all owners or operators, whether cor
porate or individual or otherwise, of any
and all sleeping, parlor and drawing room
cars, or any or either of the same. which
run in, into or through this state; also
upon the property within this state Of
any and all telegraph and telephone COM
panies. or owners, whose lines are in, or
extend in, into or through this state; also
upon the property within this state Of
all express companies, or owners, or any
or either Of the same doing business in
this state; also upon the property within
this state of all domestic insurance COM
panies of this state Of any kind; also
upon the property within this state Of any
and all foreign insurance companies doing
business in this state Of any kind; also
upon the property within this state Of ~
owners or operators Of any and all mines
or of mineral ores situated in this state;
also upon the property within TINS state
OF all boom companies or owners, and OF
all ship builders or owners doing business
In 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 i'm
posed upon similar property IN SAID STATE
or upon the earnings thereof within this
state, but may be graded or progressive,
OF both, and in providing for such tax, or
III 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 taxing
as the basis of such imposition the pro-
portionate business, earnings, mileage or
quantity of production or property now
OOAA~
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 po!!t-
ical 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 py
any such corporation, person, hrm OF
company except in the manner provided
by the ordinary methods of taxation
"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;
seminaries of learning, all churches
church property used for religious pur-
poses, and houses of worship, institutions
of purely public charity, and pubic
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 benenteo
thereby without regard to 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 contest was Instituted by In.
terested parties, claiming that the amend.
now pending in the courts and it was on
that account that the legislature decided
to re-submit the amendment to the PEG.
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
O as It now stands provides that all
may be-on all forms Of property, and all
property upon which tax Is imposed 70
required to have a CASH VALUATION
equaIzed throughout the state.
Section two (2) as it now stands re.
quires the legislature to levy the neces-
sary taxes annually to defray the ex.
penses of the state. That Is tho duty Of
direction.
Section three (s) as It now stands pro.
eides 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-
vldes that 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.
tions one 90 and three (s), 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 relieve from the
operation Of sections one ~ and three
~, ABOVE quoted, property OF the classes
therein enumerated, SO that gross earn
tngs tax could be applied thereto instead
Of direct taxation.
Owing to the provisions Of sections one
~ and three (3) OF the present consti.
tuition many amendments we're from time
to time added SO as to permit taxes to be
Imposed on specific kinds of property
otherwise than, upon a cash valuation
equalized throughout the state. We have
among these exceptions railroad gross
earnings taxes; municipal frontage taxes;