Willmar tribune., 1908-10-07

(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 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 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 taking
as the basis Of such imposition the pro-
portionate bu::ness, earnings, mileage or
quantity OF production or property now
or hereafter existing OF any SUCH COM
paAeS, 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
Danics, 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 dlstfloutsd
between the state and the various polt-
ical subdivisions thereof wherein the
Same is s.tuat ted IN the same proportion
rs 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 Dy
any such corporation, person, firm or
company except in the manner provided
by the ordinary methods of taxaeion,
and to substitute therefor the following:
Sec 1. The power of taxation shall
never be surrendered, suspended or con-
tractcd away. Taxes shah Re UNIFORM
upon the same class of subjects, ana
shall be levied and collected for public
purposes, but public burying grounds
public schoo! houses, public hospitals.
academies, colleges, universities, and all
seminarieS of learn Eg. all churches,
church property used for re lglous 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 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 inn
r!ovements upon property benefited
thereby without regard to cash Valua-
ton. and nothing herein contained shall
be construed to affect, modify or repeal
any existing law prov ding for the taxa
ton of the gross earnings of railroads.
This proposed constitutional amend
rnent was submitted and voted upon at
the last election and was declared car
red. But contest was Instituted by in
terested parties, claiming tSat the amend
ment was not carried. That contest is
now pending in the courts and it was on
that account tha: the legislature decided
to re- submit the amendment to the peo-
pie, SO that however tie contest my be
decided, the next legislature may have
the power granted b. the amendment.
For the purpose of discussing the effect
Of the amendment ! viii assume that the
same amendment submitted at the last
elect on, did not carry.
The purpose and effect Of this amend
nent 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 equa!-,as near as
may be-on all ferns Of property, and all
property upon which tax is imposed -
required to have a CASH VALUATION
equa;ized throughout the state.
Section two ~ as it now stands re-
quires the leg stature to levy the neces-
sary taxes annually to def'ay the ex-
penses q the state. That is the duty Of
tHe legislature Wilnoul any Co'St'Nat'oHa'
direction.
Section three (a) as it now stands pro-
vides that all reai and personal property,
including MONEYS, CREDITS and IN
VESTMENTS IN 6ONDS AND STOCKS,
shall be assessed according to their true
value In money.
Section four (1) as It now stands pro-
vides that property employed in banking
shall be subject to tax equal to that
imposed on ctier property. THIS is only
& repetition Of the requirements of Sec
tioas one (D and three (3), as no rational
person would cl1 m 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 soc<!on to relieve from the
operation Of sections cne (1) and three
(3), above quoted, property Of the classes
therein enunera ted, SO thar gross earn
ings tax could be applied thereto instead
Of direct taxation.
OWi2g to tie provisions Of sections one
(D and three (3y Of the present Consti-
tut on many amendments were from time
to time 5dded SC as to permit taxes to be
imposed on specific kinds of property
otherwise than upon a cash valuation
egualized thu ougaout the state. We have
among these exceptions railroad gross
earnings t2xeS; municipal frontage taxes;
inheritance taxes; and the gross earnings
taxes authorized by sad section seven-
teen (f7).
Several exemptions from taxation are
also provided for, but as these exemp-
tjons are not ci7ang~a by the proposed
amendment, | will make no further ref
erence to them.
The amendment which, il adopted,
would take the place Of all Of TIE sections
and amendments above referred to, is
simple ard plain. No provision of the
&c
imposition Of the taxes necessary for the
support Of the state and its various polit-
cal subdivisions. The power of taxation is
inherent in government. This proposed
amendment declares that this Inherent
power of taxation shall never be surren-
deHed, 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 70 the methcd the
legislature saw fit to adopt, provided
only that the tax was levied for a pub
lie purpose and was uniform on the same
class OF subjects. Under this amend.
n'ent every tax law we now have on the
statue books would continue to be valid,
because under this amendment all iimita-
tiOnS on the power of the LEGISLATURE
would be taken away.
The adoption Of this amendment would.
as Indicated, repeal the so called Inherit
ance tax amendment, and the gross earn.
ings tax amendment adopted in 1896, as
contained in said Section seventeen (17),
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 unimlt-
ed, and any form of gross earnings tax
would be valid. The gross earnings tax
on railroads would not be affected by this