The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-10-18

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Abstract.-This amendment extends the
existing prohibition against the sale. lease
or other disposition OF the Erie and other
canals so as to embrace canal terminals
heretofore or hereafter constructed. u also
defines the canals TO which such prohibition
applies: such definition being necessary or
account Of the construction OF the. barge
canals which. when completed. WIN leave
certain existing canals and canal Janus w
a condition where they cannot be used TOT
canal purposes. The amendment therefore
provides that the abandonment, sale VI
other disposition Of canals or canal prop.
erty which shall cease to be a part OF INC
canal system shall be only pnrsuant no
state tho fair appraised value Thereon. Inc
granting OF easements with resPect 10
canals In active operation Is connned 70
provided that surplus waters OF the cana,s
NAV be leased, but only pursuant 10
graph relating to real property appropIn.
ated ts designed to remove an unceIta,n.s
as 80 to the states tue to inc psrgfere with
vested rights.
section Ie.I ~. Nc tolls shall hereafter
por,ea on The o." ,apnls' but ali boats navisat-
ing the canals and the Owners aud masters
thereof. shall b. subject to such laws and
regulations as have been or may. hereafter
be enacted concerning the navigation or
the canals. The Legislature shau annuh!,y.
ny san1,ah,s taxes. maMS pn ,Ssre" and re-
pairs Of the canals. All contracts Tor work
or materials on any canal shall be maLe
with the persons who shall offer 10 DO or
provide the same at the lowest price. win
adequate security for their performance.
No extra osmren "%, sna,, s se nun" %nnfore.
seen cause. the terms OF any contract shsll
prove to he unjust and Oppressive, tns
the contractor. cancel such contract.
section no. ~. The canals may b. I'm.
s sS,, rr tn iSsh s ,%a "a. az ' Ssst MAJ. 4
authorized for that purpose In. the mode
prescribed by section four Of this article,
or the cos, OF such Improvement may be
from the state treasury. or oy eQuitaoie
annual tax.
ARTICLE \.
section J.. The power Of t~ssat'on shall
trsrt-,i away. except a. 20 ihe securities oi
the state or q civil division thereof. Here,
after no exemption from talntion snsl
upon the affirmative vote OF ,wo-thirds oi
all the members elected TO esch house.
hbs,rsct.-This section prohibits exemp'
ton from taxation By contract. except 81
to the securities OF the state or a civi
division thereof. Exemption contracts have
been held by The courts 10 be irrepeaiable
and the power Of taxation o$er the ex'
cmptcd property Is lost forever. Future
exemption can be granted only by genera
vote ~ the members elected to each hous'
~ tn" legislature instead or a majority
as at present.
section 3. Taxes shall h imposed b!
general laws snd for public purposes onl!
The legislature shsii prescribe how taxahi'
subjects shall he assessed and provide To-
officers to execute laws relating To the ~
se.smrnt and collection 81 taxr:. any pro
vision Of section two Of article thirtec'
%~i,Ss.snGi"s. TSs legislature shall pro
Vide for the supervision. review and equal
rst'on II assessments.
property. heretofore locally nsser.ed. thu
legislature shall establish tax dl~trict;
r n"S. ., w ,nn.. ,h %%,r: ".. u .s he : ''' II. .n =.
-e-sor- therein shall he elected BY n,
electors Of such districts or appointed b!
mated by Law The Legislature may pro
vide that the assessment roll Of eacl
,s,ses 1, si,trss' within .haai .f T.. 10, sau nd III, .i... less; :,
cept n city. .hsli I've established until Oh,
adopted by y vote Of u majority of th
a,:.Sis; At AZ -.'fS,ioc Tor y,'s' s],.S,;,:,
may. however. provide for the as.e-.men
by state .uth"ritIes Of ri, the property Q
designated classes Of public service cor
porstions.
Abs,rac;.-scction. two sad three re
quire TO be rad In conjunction. Thei
to he IN posed by general laws aud for pub
lie purposes or y. The Legislature l. require
10 classify the subjects OF taxation and I
n 40 ' Fhhia 1sT'FS eH'N W.
leri taxes except that in the assessment o
ordinary real property the assessin
officers mus h" selected lcCa ~. TIL
legislature Is 80 establish. outside OF tn
city Of New York. tan distric; units no
larger than a county. hut no saN di:tric
larger than a town can be rstablishe
without a local referendum. One syster
OF t>seSsmeut and collection may be rstab
lshed for al the TAX districts within IN
larger tax district unit. THIS Vii aNot
thu present extensive duplication OF work
resulting In a large saving OF expense
The legislature Is required to provide 20
supervision. review amt "qual.H tiou of As
ssssmcuIs. which VII MAXI tor create
uniformity and loss inequality In t%sNstior
The legislature IL empowered 20 proNld
for tho assessment Of all tn" property q
public service corporations by stat
authorities. The nature and extent &
steam and street railroad, telephone an
telegraph, electric. gas and water. proper
tics has been found to preclude the
pruper valuation hN local assessors. Tiles
b sections YES, complete and
power In the legislature to deal enertlvol
With the subject Of taxation to the IN
mat property nov uotOriously -scapin
taxation may he made to hear - fair an
lust share OF the burdens OF government.