Willmar tribune., 1908-10-14

OA u uiASEdI OTcS SlludlCU AlA SlAA0 SSessSS
also upon the property within this state
OF all boom companies or owners, and OF
all shp builders or owners doing business
in this state or having a port therein
(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 inn
posed upon similar property in sad state.
or upon the earnings thereof within TINS
state. but may be graded or progressive,
or both, ana in providing for such tax, or
in providing for ascertaining the just and
true value of such property, it shall! oe
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 taxing
as the basis Of such imposition the pro-
pOrtiOnate business. earnings, mileage OF
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 quantity OF
production or property OF such COM
panies, persons or owners as AFORESAID;
or in such other manner, or ny sucn
other method as the legislature may ue-
tern,ine: but the proceeds OF such taxes
upon mining property shall be distributed
betWSeu the Stdtc uiiN liiC ~'AooS -.
ical subdivisions thereof wherein the
same is situated, in the same proportion
as the proceeds of taxes upon real prop
erty are distributed: Provided 1urther.
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 taxa .ion,
and to substitute therefor the following:
"Sec /. The power of taxation shall
never be surrendered suspended or con-
traCtCd away Taxes shall be uniform
upon the same class Of subjects, and
sha l be levied and collected for pubic
purposes, but public bulying grounds
public school houses. public hospitals;
academies, colleges, universities. ana all
seminares of learning, all churches'
church property used for religious pur-
poses and houses Of worship. institutions
of purely public charity. and pub'lc
property used exclusively for any publlc
purpose, shall be exempt from taxation,
and there may be exempted from taxa
ton personal property not exceeding IN
value $500 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 I'M
nroVements upon property penenteo
thereby without regard to cash Valua-
ton. and nothing herein contained snall
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
oient was submitted and voted upon at
the last election and was declared car
red. But contest was instituted by IN"
terestcd parties, claiming that the amend.
n1ert was not carried. That contest -
now pending in the courts and it was on
that account that the legislature decided
to re submit the amendment to the Peo-
pc so that however the contest may be
decided. the next legislature may have
the power granted by the amendment.
For the purpose CT discussing the ERECT
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 subj ject Of taxation. Section one
1) as it now stands provides that all
taxes imposed shall be equal--as near as
| may be-on all forms of property, and all
property upon which a tax is imposed -
required to have a CASH VALUATION
eGuaized Throughout the state.
quires the leg stature to levy the neces-
sary taxes annually to defray the ex-
penses cf the state. That Is the duty OF
the legislature without any constitutional
direction.
Section three (a) as 1t 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 subj ject to a tax equal to that
imposed on other property This is only
repetition of the requirements of Sec
tions one (N and three (2), 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 sacton to relieve from the
operation of sections one () and three
(3), above quoted, property Of the classes
therein enurefa ated, SO thar gross earn
ings tax could be applied thereto instead
of direct taxation.
Owing to the provisions Of sections one
(1) and three (s) OF the present consti-
futon many amendments were from time
to time added as to permit taxes to be
imposed On specific kinds of property
otherwise than upon a cash valuation
equaized throughout the state. We have
an,cng these exceptions railroad gross
earnings taxes; municipal frontage taxes;
inheritance taxes; and the gross earnings
taxes authorized by sad 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, ananfed
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 ard 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 or contracted away;
| that taxes shall be imposed for public
purposes and shall be uniform on the
amendnn ent 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 amend
ment every tax law we now have on the
| statue books would continue to be valid,
because under this amendment all limita-
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 (1O,
but in their place this amendment would
give the legislature greater authority.
Under this amendment the power to i'm