Willmar tribune., 1908-10-28

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 sad 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 ana
true value Of such property, 1t Shall De
competent for the legislature in either
or all such Cases. to impose such tax
upon any or all property thereof Wlthin
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 HOW
or hereafter existing of any such COM
panles, 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 sucn
other method as the legislature may de-
terminc: but the proceeds Of such taxes
upon mining property shall be distributed
between the state and the various poIt-
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. firm or
company except in the manner crowded
by the ordinary methods of taxi -ion.
and tc substitute therefor the following:
"Sec l. 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 pubic
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
tion personal property not exceeding In
value $500 for each household. individual
or head of a family. as the Legislature
may determine. But the legislature may
authorize municipal corporations to levy
and collect assessments for io,al I'M
prOvcments upon property benefited
thereby without regard to cash vdlua-
ton. and nothing herein contained shall
be construed to affect, modify or releal
any existing law providing for the taxa
tion Of the gross earnings of railroads..
This proposed constitutional amend.
ment was submitted and voted upon at
the last election and was declared car.
ried. But contest was instituted by IN.
terested parties, claiming that the amend
ment was not carried. That contest IS
now pending in the courts and it was on
that account that the legislature decided
to e-submit the amendment to the peo.
pie, SO that however the contest may BE
decided, the next legislature may have
For the purpose of discussing the effect
Of the amendment will assume that the
same amendment submitted at the last
election, did not carry.
The purpose and effect Of this amend.
nent would he to greatly enlarge the
power Of the legislature with reference
to the subject of taxation. Section one
taxes imposed shall be equal--as near as
may ue-on all forms Of property, and all
property upon which tax Is imposed 10
required to have a CASH VALUATION
equalized throughout the state.
Section two (2) as it now stands re-
quires the leg stature to levy the neees-
sary taxes annually to defray the ex.
penses oS the state. That Is the duty OF
the legislature without any constitutional!
direction.
Section three (3) as It now stands pro-
vIdes that all zeal ard personal property,
including MONEYS, CREDITS end IN
vESTMENTS IN BONDS AND STOCKS.
shall be assessed according to their true
value in money.
Section four {4) IS 1t now stands pro.
vIdes that property employed in banking
shall be subject to a tax equal to that
imposed OF other property. This is only
4$:k ~t +t~4 0a%~ F>$
tions one 90 and three (3), 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 D and three
(3), above quoted, property OF the classes
ings 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 were from time
to time added so as to permit taxes to be
imposed on specific kinds of property
otherwise than upon cash valuation
| equaIized throughout the state. We have
among these exceptions railroad gross
earnings taxes; municipal frontage taxes;
| inheritance taxes; and the gross earnings
| taxes authorized by sad section seven
teen (1O.
Several exemptions from taxation are
also provided for, but as these exen1p-
| tions are not changsd by the proposed
amendment, ! will make no further ref
erence to them.
| The amendment which, IT, adopted,
| would take the place Of all Of the sections
! and amendments above referred to, is
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 is
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 be 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 the
legislature saw fit to adopt, provided
| 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 Iinita :
| tions on the power OF the legislature
would be taken away.
The adoption ct this amendment would,
as indicated, repeal the so-ealIed Inherit
ance tax amendment, and the gross earn
| ings tax amendment adopted in 1896, "a
contained in said Section seventeen n7),
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 unlimit-
| 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
| mittinu the law nakinu the chance To 4