The Irish standard., 1908-10-24

owners or operators Of any and all mines
OF OF mineral ores situated in this state;
also upon the property within this state
vi al Doom companies or owners. and OF
All snip builders or owners doing business
IN this state or having port therein
tprov1ded. that this act shall not apply
10 property owned by railroad companies.
tnelr lands and other property: and upon
tne 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 said state,
OF upon the earnings thereof within this
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 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-
port1onate business, earnings. mileage or
quantity of production or property now
or hereafter existing of any such COM
pan1es 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
panles persons or owners as aforesaid;
or in such other manner, or by such
other method as the legislature may de-
termlne; but the proceeds of such taxes
upon mining property shall be distributed
between the state and the various polit-
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
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
soAoO e-uV 1OI edCH HOuSclOlu, ulNiVluooi,
or head of family, as the legislature
may determine. But the legislature may
authorize municipal corporations to levy
and collect assessments for local Inn
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
ment was submitted and voted upon at
the last election and was declared car.
ried. But contest was Instituted by In.
terested parties, claiming that the amend
ment was. not carried. That contest is
now pending In the courts and It was on
that account that the legislature decided
to re-subnIt the amendments to the peo-
pie, 80 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 .atf the" last
election, did not carry. 80.
Tho 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
G) as It now stands provides that all
taxes Imposed shall be equal-as near as
may be-on all forp,s OF property, and all
required to have CASH VALUATION
equalzed throughout the state.
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 10 the duty Of
the legislature without any constitutional
direction.
Section three (s) as Il now stands pro-
vldes that all real and personal property,
vEsTMENTs IN BONDS AND STOCKS,
shall be assessed according to their true
value In money. $50 >.
Section four (4) as It now stands pro-
vldes that property employed In banking
shall be subject to tax equal to that
imposed on other property. This ls only
a repetition OF the requirements Of Sec
tIons one (D and three (a), as no rational
person would claim that banking capital
should be exempt from taxation.
Section seventeen (17J as It now stands
Is not easy to understand, but It was In
tended by that section to relieve from tho
operation Of sections one W 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
O and three (3) Of the present consti-
tuition many amendments were from time
to time added so as to permit taxes to be
imposed on specific kinds Of property
otherwise than upon 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 those exemp.
tIons 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 tho sections
and amendments above referred to, Is
simple and plain. No provision Of tho
Constitution Is necessary to authorize tho
imposition Of the taxes necessary for the
support Of the state and its various poIIt.
lcaI subdivisions. The power Of taxation 10
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