Morris tribune., 1908-10-03

or OF mlueT61 ores situated IN THIS spAtS'
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 a port therein
(proyided, that this act shall not apply
to property owned by railroad companies,
their lands and other property);5 and upon
the property OF either or any Of such
companies or owners tax as UNIFORM
az 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 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 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
panies persons or owners, transacted or
existing in this state, in relation to the
entire business, mileage or Quanuty OF
production or property OF sucn com
panies, persons or owners as aforesa1o'
ora in. such other manner, or by such
other method as the legislature may de-
terrnine; but the proceeds OF such taxes
upon mining property shall be distributed
the state and the various pollt-
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 snal
operate to authorize the assessment OF
taxation Of any farm land or ordinary
business blocks or property owned oy
any such corporation, person, firm or
TNfn
by the ordinary methods of taxation
and to substitute therefor the following:
5..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, ana
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 churenes,
church property used for religious pur-
poses, and houses of worship, institutions
Of purely public charity, and pubic
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
municipal corporations to levy
and collect assessments for local i'm
provements upon property benenteo
thereby without regard to cash yalua-
ton, 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
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 re submit the amendment to the peo-
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
G) as 1t now stands provides that all
taxes imposed shall be squal-as near as
may be-on all forms Of property, and all
property upon which a tax Is imposed 10
required to have CASH VALUATION
equaiized throughout the state.
!: Section two (2) as it now stands re-
quires the legislature to levy the nsees-
sary taxes annually to defray the ex-
penses of the state. That is the duty Of
the legislature without any constitutional
direction. rs
q Section three {s) as 1t now stands pro-
vides that all real and personal property,
Nj
VESTMENTS IN BONDS AND STOCKS,
shall be assessed according to their true
value in money. zsg.s7. -.s-.s:..: r:.:.a.sF
= Section. four ~ as It now stands pro-
yides that property employed In banking
shall be sub ject-.to tax equal 10 that
imposed on other property. This 10 only
a repetition of the requirements OF Sec
tions one % and three (9, az 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 az and three
(3), above quoted, property OF the classes
therein enumerated, SO that a gross earn
lngs tax could be applied thereto instead
Of direct taxation. III 80
Owing to the provisions of sections one
(1) and three (3) Of the present consti-
tuition many amendments were IFOm ttH1@
to time added so as to permit taxes to be
imposed on specific kinds Of property
otherwise than upon a cash valuation
equaiizsd throughout the state. We have
among these exceptions railroad gross
earnings taxes; municipal frontage taxes;
taxes; and the gross earnings
taxes Authorized by said section seven
teen 90. is5G4
Several exemptions from taxation are
also provided for, but as these exemp-
tions are not changed by the proposed
amendment, | 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
of the state and it's various polis-
ical 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
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
only that the tax was levied for a pub
lie purpose and was uniform on the same
class OF subjects. Under this amend