The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1908-10-14


4 Of mineral ores situated in this state;
tlso upon the property within this state
d all Doom companies or owners and OF
III sh p builders or owners doing business
this state or having a port therein
provided, that this act shall not apply
o property owned by railroad companies
heir lands and other property; and upon
the property of either or any of such
companies or OWners,-a tax as uniform
IS reasonably may be with the taxes i'm
posed upon similar property in sa d state,
or upon the earnings thereof within this
tate. 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
mon 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
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
panles, 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 polit-
zeal subdivisions thereof wherein the
same is situated, in the same proportion
as the proceeds of taxes upon real prop
arty 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 by
any such corporation, person, firm or
company except in the manner provided
by the ordinary methods of taxation"
and to substitute therefor the following:
"Sec l. 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.
academies, colleges universities, and all
seminarjes of learning, all churches,
church property used fer 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 family, as the legislature
may determine. But the legislature may
authorize municipal corporations to levy
and collect assessments for local i'm
provements aupon property benefited
thereby without regard to a 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
n1ent was submitted and voted upon at
the last election and was declared car
RED. 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
nent would be to greatly enlarge the
power of the legislature with reference
to the subject of taxation. Section one
% as it now stands provides that all
taxes imposed shall be equal-as near as
may be-on all forms of property, ard all
property upon which a tax is imposed IS
required to have a CASH VALUATION
equaIized throughout the state.
Section two ~ as 1t now stands re-
qures the leg stature to levy the neces-
sary taxes annually to defray the ex-
penses Of the state. That is the duty Of
the legislature without any constitutional
direction.
Section three (3) as 1t now stands pro-
vides 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 az as It now stands pro-
vides that property employed in banking
shall be subject to a tax equal to that
imposed on other property. This is only
a repetition of the requirements of Sec
tions one CD and three (3), as no rational
person would claim that banking capital
should be exempt from taxation.
Section seventeen 40 as it now stands
is not easy to understand, but it was in
tended by that section to relieve from the
operation of sections enc (1) and three
| (3l above quoted, property of the classes
therein enumerated, SO thar gross earn
ings tax could be applied thereto instead
of direct taxation.
Owing to the provisions of sections one
| ID and three ~ 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
equalized 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 (1O.
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
| support of the state and it's various polit
| ca 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 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
only that the tax was levied for pub