The Sauk Centre herald., 1908-10-15

omners or sspernxngs q any ana m minss
or OF mineral ores situated IN this state;
also upon the property within this state
of an boom companies or owners, ana on
all 81. p builders or owners doing business
in this state or having porf 1nereln
fprovided, that this act shall not appiy
TO property owned by railroad companies
their lands and other property; and upon
the property OF either or any OF sncn
companies or owners,-a tax as UNIFORM
as reasonably may be with the taxes nm
posed upon similar property IN sad 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 AND
true value Of such property, IT shall oe
competent for the legislature In either
or all such cases, to impose sucn LAX
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 or
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 Quanuty 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 oe-
termine; but the proceeds or such taxes
upon mining property shall be dlslrlpuLeo
between the state and the various poiil-
ical subdivisions thereof wherein the
same is situated, in the same proporton
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 py
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 /. 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 for pubic
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 pubic
property used exclusively for any public
purpose, shall be exempt from taxatlon,
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
provements upon property benenIeo
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
rnent was submitted and voted upon al
the last election and was declared car
r ed. But a contest was Instituted by in
tsrssted parties, claiming that the amend
ment was not carried. That contest II
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 ths
elect On, did not carry.
The purpose and effect of this amend
ments 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 equai-as near al
may Bon all forms OF property, and AL
property upon which a tax is imposed 10
required to have CASH VALUATION
equaiized throughout the state.
Section two (2) as it now stands re-
quires the legislature to levy the neees-
sary taxes annually TO defray the ex-
penses of the state. That Is the duty OF
the legislature without any constitutional
direction.
Section three (s) as II now stands pro-
vides that all real and personal property,
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
a repetition of the requirements OF Sec
tions one (1) and three (3), as no rational
person would claim that banking capital
should be exempt from taxation.
Section seventeen CD as it now stands
10 not easy to understand, but it was in
tended by that section to relieve from the
operation of sections one % and three
81, above quoted, property of the classes
therein enumerated, SO thar a gross earn
ings tax could De applied thereto instead
OF direct taS-tion.
Owing to the Q -os,'s'o,s &c sect;ons one
% and three (sj % re p.Ess I Const-
to time added SO as to permit taxes TO be
Imposed on specific kinds OF property
otherwise than up1r cash valuat on
equaized Throughout the state We have
among these exceptions Tl.ircad gross
earnings taxes; num-. pG. frontage taxes;
Inheritance taxes; and 1hs gross earnings
taxes authorized by sa section seven
teen (17.
Several exemptions from taxation are
also provided for, but as these exerp-
tions are not charged by the proposed
amendment, I viii 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 pain. No provision of the
Constitution is necessary to authorize the
imposition of TIE 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 ceciarss that this inherent
power of taxation shall never be surTen-
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 ubiect
to taxation, according to the method the
legislature saw fit to adopt, provided
only that the tax Was levied for a pub
lie purpose and was uniform on the same
class of subjects. Under this amend
ment every tax isw we now have on the
statue books would continue TO be valid,
because under this amendment all iirnita-
tions on TIRE power of the legislature
would be taken away
The adoption Of this amendment would,
&aS al fha ipxk1a q