Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1908-10-08

owners or operators Of any and all mines
or OF mineral ores situated In this state:
also upon the property within this slate
OF all boom companies or owners. and OF
I'll snip builders or owners doing business
IN this state or having port therein
provided, that this act shall not Apply 4
property owned by railroad companies,
t &. lands and other property; and upon
the property of either or any Of such
companies or owners-a tax as uniform
az reasonably may be with the taxes 1m-
posed upon similar property in said state,
or upon the earnings thereof within this
state, put 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 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
panies, 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 point
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 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 con-
tracted away. Taxes shall be uniform
upon the same class of subjects, and
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 I'M
provements upon 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
nent was submitted and voted upon at
Ia a. nj
red. But a contest was Instituted by In.
terested parties, claiming that tho amend.
ment was not carried. That contest 10
now pending In the courts and 1t was on
that account that the legislature decided
to re-submIt the amendment to the peo-
pie, 10 that however the contest may be
decided, the next legislature may have
tho power granted by the amendment.
For the purpose Of discussing the effect
Of the amendment | will assume that tho
same amendment submitted at the last
election, did not carry.
The purpose and effect Of this amend
ment would be to greatly enlarge tho
power Of tho legislature with reference
to the subject Of taxation. Section one
~ rs II now stands provides that all
taxes imposed shall be equaI-as near az
may be-on all forms Of property, and all
property upon which a tax is imposed 10
required to have a CASH VALUATION
equalIzed throughout the state.
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 (3) as It now stands pro-
vides that all real and personal property,
including MONEYS, CREDITS and ~
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 a tax equal to that
imposed on other property. This is only
repetition Of the requirements Of Sec
ttons one (D and three (3), 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 section to relieve from the
operation Of sections one (D and three
(3), above quoted, property Of the classes
therein enumerated, SO that gross earn
ings tax could be applied thereto instead
OF direct taxation.
Owing to the provisions Of sections one
W and three (3) Of the present Constl-
to time added so as to permit taxes to be
imposed on specific kinds of property
otherwise than upon a cash valuation
equaIzed 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 (17).
Several exemptions from taxation are
also provided for, but as these exemp
ttons are not changed by the proposed
amendment, ! will make no further ref.
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 its various poIit-
icaI 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
same class OF subjects. Should this
amendment be adopted all property Of
every kind, In the state would be subject
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