Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1908-10-15

PcAicSs persons OT$OWueTS, EITduScCIcu7 OE
existing in this state, in relation to the
entire business, mileage or quantity Of
production or property Of such COM
pantes, persons or owners as aforesaid
or in such other manner, x or by such
other method as the legislature may de-
5termine; but the proceeds Of such taxes
upon mining property shall be distributed
between the state and the various polit-.
tcal 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 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. 1. The power Of taxation shall
never be surrendered, suspended or, COM
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
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 family, as the legislature
may determine. But the legislature may
authorize municipal corporations to levy
and collect assessments for local inn
proyements upon property benefited
thereby without regard to a cash valua-l
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. F."
This proposed constitutional amend
ment was submitted and voted upon at
the last election and was declared car
sried. But a contest was Instituted by in
terested parties, claiming that the amend
ment was not carried. That contest Is
now pending In the courts and 1t 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
same amerdment 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
10 as 1T now stands provides that all
taxes imposed shall be equaI-as near as
may be-on all forms of property, and all
property upon which a tax Is imposed IS
required to have a CASH VALUATION
squaiized throughout the state.
s2s Section two (2) as 1t now stands re-;
quIres the legislature 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 ~ as II now stands pro-
vides that all real and personal property,
Including MONEYS, CREDITS and I'M
vEsTMENTs IN BONDS AND STOCKS,
shall be assessed according to their true
value In money. $
Section four ~ as It. now stands pro-
vides that property employed In banking
shall be subject to tax equal to that
imposed on other property. his Is only
repetition Of the requirements of Sec.
lions one az and three (3), as no rational
person would claim that banking capital
should be exempt from taxation.
Section seventeen t17) 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
az, above quoted, property OF the classes
therein enumerated, so that q gross earn
inos 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
Imposed on specific kinds OF property
otherwise than upon cash valuation
equaltzed throughout the state. We have
among these exec ptlons railroad gross
earnings taxes; municipal frontage taxes;
inheritance taxes; and the gross earnings
taxes authorized by said section severn
teen (17). s,sr
Several exemptions from taxation are
also provided for, but as these exemp-
lions are not changed by the proposed
amendment, will make no further refs
erence to them.
The amendment which, II 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 poiit-
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
RUVPO0So OUus oU0it DC OluItOVttus OF IUc
same class OF sub ects. 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
lie purpose and was uniform on the same
class Of subjects. Under this annend-
inent every tax law we now have on the
statue books would continue TO be valid,
because under this amendment all limIta-
lions on the power Of the Legislature
would be taken away. g
The adoption Of this amendment would,
as indicated, repeal the so-caiied Inherit
ance tax amendment, and the gross earn
Inus tax amendment adopted In 1895, a
contained In said Section seventeen (17),
but in their place this amendment would
give the legislatures greater authority.
Under this amendment the power 10 Inn
nose inheritance taxes would be unllmIt.
"a, and any form Of gross earntnSs tan
would be- valid. The gross earnings tan
on RAILROADS would not be affected BY this
amen imept, - the Constitutions provided
that they cannot be changed without subs
mlttlnu the law making the change 60
vote of the people. But with this amsnd-
nc various now forms Of taxation could
IS Imposed, notably an income tax, = ton.
naoe tax on Iron ore and 4 registry tax on