University Missourian. [volume] (Columbia, Mo.) 1908-1916, 1910-06-08
A BETTER TAXING SYSTEM


inequality OF the present taxing sys-
TEN is Missouri is apparent. An
amendment proposed to the constiuu-
tion of the state for a change in this
system OF taxation has been carefully
drawn and will be submitted to TIE
voters at the next November election
This amendment will be discussed at
some length hereafter in the Univer-
sity Misouran. 1t should be adopted.
as the reasons to be presented i'll its
favor will, We think. conyncinsly
show.
For information and as a basis Tor
further discussion We quote her" III
full the proposed amendment:
PROPOSED AMENDMENT TO THE
CONSTITUTION OF MISSOURI
To be submitted to the LEGAL VO-
TIERS of the State OF Missouri fer
their approval or rejection at the reg
uIar general election to be held on the
Tuesday next following the first Mon
day in November, A. D. 1910, by adding
new sections relating to taxation TO
ARTICLE X, towit:
Section l. The General Assembly,
from and after the first day OF Jan
uary, 1912. shall discontinue the levy
OF general property tax upon The
real and personal property OF the
State; and the revenues required tor
all State purposes shall thereafter be
raised by the exercise by the General
Assembly OF the power OF taxation up
on the subjects OF taxation other than
the general property tax; il in an
emergency these resources are made
quate to supply sufficient revenue for
State purposes, then such additional
amount as shall be necessary may BE
raised by the apportionment 10 the
counties of the State and the city OF.
st. Louis; such apportiOnment to he
made in the manner to be provided
by law to each county and the City
of st. Louis in proportion TO the ac-
tual values of the real estate and i'm
provementS thereon located therein:
and all franchise values and perma-
nent structures OF quasi-public cor
poratlonS shall be claSsed as real
estate in making such apportionmcnt:
and II shall be the duty of the General
Assembly to enact such legislation as
may be necessary to secure such equal
apportonmenI among the counties and
the City of st. Louis OF such additional
revenue so needed for State PURPOSES:
and the proper authorities vi each
county and OF the City OF ST. Louis
may, in addition to the tax Tor local
purposes, levy a special TAX on all
properly subject to local taxation there
in sufficient to meet such aEDorfion-
ment.
Section 2. The counties and cities
OF the State may subject to taxation
Tor local purposes all property of ey-
cry kind whatsoever. including the
property and franchises of railroads
ana public service corporations. except
property now exempt by law Tor the
the assessment of the property and
franchises of railroads and public ser
vice corporations and the apportiun-
nent thereof among the different
counties and municipal subdivisions
within which the said railroads or
public service corporations may be
located. The counties and cities of
the State may also levy any form OF
license or excise taxes authorized bv
law or charter
Section 3. The General Assembly
may classify proptrCy for local tax
alton. Land and the improvements
thereon shall be deemed SEPARATE
rIHSSaS IL, "a
taxes shall be uniform on the same
class OF property within the territorial
limits of the authority lcvying the
tax.
The counties and municipal subdi-
visions OF the State subject to tax
alton for local purposes all classes
OF property. except property now ex-
empt by law. and may exempt any
class or classes OF property. eycepr |
land, from taxation. either wholly or |
by levying a lower rate OF taxation |
thereon, as compared with the rate |
OF other classes OF property. provided /
mat no exemption. total or partial |
shall be made. of any class of pro |
perty. until after such proposed ey- |
emptlon shall have been submitted |
TO popular vote at regular county |
or municipal election and approved !
by a majority of the qualified voters |
OF the county or municipal subdivision
voting on such proposition; and such |
submission to popular vote may be
ordered not less than sixty dayS be-
lore any regular county or munich
pal election by the county or muni-
clpai authorities. or such vote shall |
be ordered upon petition signed signed
by ten per cent of the qualified voters
IN such county or municipal subuivi-
sion and filed with the proper local
authorities not less than ninety davs
before such election.
Section 4. Taxation for school pur-
poses may be levied by sucn BODY as
may be provided by law. and shall con |.
form to the plan of taxation and TO the
exemptions. if any. adopted in the
county wherein such school djstrict
or The mart |