The Irish standard., 1908-10-17
g.11 1RasA STANDARD. SATURDAY OCTOBER II, 1905

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 q port therein
tprovlded. that this act shall not apply
10 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.
or BOTH and in providing for such tax, or
IN providing for aecertaininE the just and
true value Of such property. 1t 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-
portionate business. earnings. mileage or
quantity Of production or property now
or hereafter existing of any such COM
panfes. 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;
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 pollt-
ical subdivisions thereof wherein the
same is situated. In the same proportion
erty are distributes: Provided further.
that nothing in this act contained SHAH
operate to authorize the assessment or
taxation Of any farm land or ordinary
business blocks or property owned by
any such corporations. person. fIrm or
company except in the manner provided
by the ordinary methods of taxation.'
and to substitute therefor the following:
"sec. I. The power Of taxation shall
never be surrendered, suspended or con-
upon the same class of suhterts. and
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. rs the legislature
may determine. But the Legislature may
authorize municipal corporations to levy
and collect assessments for local i'm
provements upon property benefited
thereby without regard to cash valua-
tion. and nothing herein contained shall
be construed to affect modify or repeal
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
rled. But q contest was Instituted by In
terested parties, claiming that the amend
ment was not carried. That contest 's
now pending In the courts and 1t was on
that account that the legislature decided
to re-submIt tho amendment to the peo-
pie, so that however the contest may he
decided, the next legislature may have
the power granted by the amendment.
For the purpose Of discussing the effect
OF the amendment I will assume that the
Same amendment submitted at tho last
election, did not carry.
Tho purpose and effect Of this amend
ment would be to greatly enlarge the
power OF tho legislature with reference
to the subject OF taxation. Section one
d) as It now stands provides that all
may be--on all forms OF property, and al
property upon which tax Is imposed Ia
required to have CASH VALUATION
equaIized throughout the state.
Section two (2) az It now stands re-
| qulres the legislature to levy the neces-
sary taxes annually to defray the ex-
| penses Of the state. That Is the duty OF
| tho legislature without any constitutional
| direction.
Section three ts) as It now stands pro-
vldes 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 It 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 ~ 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 1t was In
tended by that section to relieve from the
operation Of sections ono ~ and three
therein enumerated, SO that gross earn.
| lngs tax could be applied thereto Instead
| Of direct taxation.
| Owing to the provisions Of sections one
| CD and three (3) Of the present Constl-
tuition many amendments were from tIne
10 tiTNo d0QeO 10 40 10 permit IHHcB 10 %
Imposed on specIfc kinds OF property
otherwise than upon a 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 said section seven
| teen (17).
Several exemptions from taxation are
| also provided for. but as these exemp.
tons are not changed by the proposed
amendment, ! will make no further ref
| erence to them.
Tho amendment which. " adopted
would take the place Of all OF the sections
and amendments above referred to. Is
simple and plain. No provision OF tho
| Constitution Is necessary to authorize the
| imposition Of the taxes necessary for tha
support Of the state and It's various polIt-
IcaI subdivisions. The power Of taxation Is
Inherent In government This proposed
amendment declares that this Inherent
| power OF taxation shalt never be surren-
dered, suspended or contracted away
that taxes shall be Imposed for public
I purposes and shall he uniform on the
same class Of subjects. Should this
amendment be adopted all property OF