Willmar tribune., 1908-10-21

I'LL lillS state or having port tneIen
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 I'M
posed upon similar property in SAID STATE
or upon the earnings thereof within TINS
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, it shall be
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-
pOrt!onate business, earnings. mileage OF
quantity Of production or property now
or hereafter existing of any sucn COM
panies, persons or owners, transacted OF
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 ue
termire; but the proceeds OF sucn taAes
upon mining property shall be olstrlouuso
between the state and the various pom
ical subdivisions thereof wherein :Ae
same is situated, in the same proportlon
as the proceeds of taxes upon real prop
erty are distributed: Provided further:
that nothing in this act contained snail
operate to authorize the assessment or
taxation of any farm land or ordinary
business blocks or property owned pv
any such corporation, person. firm or
company except in the manner proVloeo
by the ordinary methods Of taxa aSion,
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, ana
shall be levied and collected Tor pup1ic
purposes but public burying grounds
public school houses, public hospitals.
academies, colleges, universities, and all
seminares of learning, all churches'
church property used for religious puf-
poses and houses Of worship, institutions
of purely public charity, and pupnc
property used exclusively for any puohc
purpose. shall be exempt from taxauoh'
and there may be exempted from taxa
tion personal property not exceeding III
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
provements upon property Denenieo
thereby without regard to 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
ment 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 .
mert was not carried. That contest IS
now pending in the courts and 1t was on
that account that the legislature decided
to re-subnit the amendment to the peo-
pile, 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 net 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
% as it now stancs provides that all
taxes imposed shall be equa!-as near as
may be--on all forms OF property, and all
property upon which tax is imposed Is
required to have a CASH VALUATION
equaIzed throughout the state.
Section two (2) as it now stands re-
guires the legislature TO levy the neces-
sary taxes annually to detray the ex-
penses G: the state. That is the duty o.
the LEGISLATURE without any constitutional
direction.
vides that ali 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 a. 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 rationa
person would claim that banking capita
should be exempt from taxation.
Section seventeen CO as it now stands
is rot easy 70 understand, but it was in
tended by that section to relieve from ths
operation Of sections one O) and three
(3), above quoted, property of the classe:
therein enumerated, SO thar gross earn
nes tag could be applied thereto lnStcac
Of direct taxation.
Owing to the provisions Of sections ONT
| % and three ~ of the, present conSti'
tuition many amendments were from time
| to time added SO as to permit taxes to bt
| imposed on specific kinds of property
otherwise than upon cash Valuation
| equaIized throughout the state. We have
among these exceptions railroad gros:
| earnings taxes; municipal frontage taxes
inheritance taxes; and the gross earnings
taxes authorized by said section seven
teen (17).
| Several exemptions from taxation arr
| 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, it adopted
would take the place Of all Of the section
! and amendments above referred to, i
simple and plain. NO provision Of tn
Constitution is necessary to authorize tn
| imposition of the taxes necessary for tn
support of the state and its various poiit
cal subdivisions. The power of taxation i
Inherent in government This propose
! amendment declares that this in!eren
power Of taxation shall never be surren
dered, suspended or contracted away
that taxes shall be imposed for pub:i
purposes and shall be uniform on ii,
same class Of subjects. Should thi
amendment be adopted all property 9
every kind in the state would be jec
to taxation, according to the method tn
legislature saw fit to adopt, provide
only that the tax was levied for pub
Tic purpose and was uniform or the sam
class Of subjects. Under this amend
ment every tax law we now have on tn
statue books would continue to be vaIis
because under this amendment all iimita
tions on the power of the legislator
would be taken away.
The adoption Of this amendment woul.
as indicated, repeal the so-cai!ed int,erit
ance tax amendment, and the gross carr
lnos tax amendment adopted in 1896, q
contained in said Section seventeen (17
but in their place this amendment wou
give the legislature greater authorit
Under this amendment the power to n
pose inheritance taxes would be unlimit
ed, and any form OF gross earnings ia
would be valid. The gross earnings ia
on railroads would not be affected by tn
l amendment, as the Constitution provid.
, that they cannot be changed without sui
, | oaiffinn the LAW makino the channe IN