Union County courier. [volume] (Elk Point, Union County, D.T. [S.D.]) 187?-1913, 1910-11-03
SHOULD RETAIN
TAX LIMITATION
Those Who Have Studied Proposed
Amendment to Article XII of the
State Constitution Say that if
it Carries it Will Remove
Tax Limitation and
Shift the Burden to
Resident Tax.
payers

4
proposed laws and amendments which
are TO be submitted to them at the cleo
tion on November S. the voters of South
Dakota should thoroughly post them
selves on the various propositions IL is
"a source of surprise TO many that the
last legislature should have submitted an
amendment to Article NJ of our conSti-
tuition, in view of the fact that similar
amendment was submitted 20 the voters
of South Dakota at the election two
years ago and was defeated by an over
whclming vote
AT present the legislature is limited to
a swQ mill levy for state purposes, and
coniesSedly the purpose of the present
proposed amendment is Co remove such
Limitation, making it possible Tor the
legislature 10 provide for levy of ary
amount; and, in fact, inviting public of
ficers and the legislature TO adopt a
course of extravaganza in the use and
expenditure of the peoples money. The
only safeguard the people have ever had
against extravaganza and eXorbitant
taxation is this constitutional Imitation
ar il this be once removed The people
must thereafter be subject to Lbe will or
caprice OF various legislatures and taxing
authorities for all time 10 come.
This Limitation is designed to be re-
moved in a cunning manner, the pro-
posed amendment being SO worded as to
mislead or deceive the voter into believ-
ing the limitation is retained The pro-
poSed amendment. however, has been
submitted to the best judges and lawyers
in south Dakota, and there remains no
shadow of doubt but that if the amend.
ment carries the Limitation will be en-
tirely removed. and this was the evident
intent or purpose of those who prepared
The proposed amendment.
Those who have given the matter care
ful thought naturally are inquiring why
there should now be necessity for in
creasing the burden Of taxation on the
people of South Dakota. Up to this
time our levies have been ample and
sufficient to meet all legitimate public
expenses. Our public institutions have
been built and supported magnificently.
AS there will be no necessity for any
material increase in the state s expendi-
tares the voter may well marvel Ut the
lemerity Of those who at this late day
would even suggest the advisabilty or
necessity of providing for an increase in
taxation.
1t is a matter of common knowledge
that taxing bUards and taxing authorities
always exercise their right TO the limit,
regardless Of the consequences, and for
thai reason the constitutions of every
state have provided this or similar safe
guards against improvident or dishonest
expenditures of public moneys.
The constitutional limitation is the
only and last safeguard. Remove this
and we are subject to the abuses of the
taxing power that the trainers of our
constitdtion-and every state constitu-
tion-havc attempted to protect the
people against.
This same proposed amendment, if
adopted, will work radical changes in
the taxation of various classes OF proper
ny. Section ? proposes TO tax all cor
porate property by different method or
by a different standard than individual
property now is taxed. In defense Of
this section the express companies are
particularly referred TO- la this con-
nection it might be suggested that while
the express companies might properly
be reached the proposed amendment ap-
plies equally 10 every creamery, every
incorporated grocery bust less. every
country bank, and. in act, viii affect
practically every business in South
ID kota, as the great bulk of the business
in every line is transacted b. small local
corporations.
IL should be remembered that we
have AT prese ut u federal corporation
tax, and # the proposed amendment
should be adopted all property held by
local corporations would be subject to
the tax on its tangible property and two
taxes on its right or franchise 10 do
business in the state, in addition 10 the
lax on The income or gross earnings cf
every local corporation.
Conceding that the express companies
should pay more taxes than they do.
why should not this proposed amend.
ment be limited to the party ~or cor