The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-10-25
without mourning liability upon the part
aI The Ante

without incurring liability upon the psrt
AhstrscL-This amendment extends the
existing prohibition against the sale. lease
or other disposition OF the Erie and other
canals 50 as to embrace canal terminals
heretofore or hereafter constructed. II also
defines the canals to which such prohibition
applies; such definition being necessary on
account OF the construction OF me pa.as
canals which. when completed. VIII leave
certain existing canals and canal lands IN
q condition whore they cannot be used Tor
canal purposes. The amendment therefore
provide. that the abandonment. sale or
other disposition Of canal, or canal Prop.
canal system shall be only pursuant 70
general laws. which shall secure 70 Trhhss
granting OF easements with respect, 70
canals In active operation Is confined 10
provided that surplus voters OF the canals
may he leased. but only pursuant 10
general and not special laws The para
sraph relating to real property appropri.
sted IL designed to remove an uncertainty
IS 10 the states title to the property. AND
docs no, In any manner interfere VIII"
s,ction III II. No tolls shall hereafter
be imposed on persons or property trans
Ing the canals and the owners and masters
thereof. shall be subject to such laws ana
regulations as have been or may hereaf'es
be enacted concerning the nSvigation OF
the canals. The legislature shall annually.
by equitable taxes. make provision Tor the
pairs Of the canals. All contracts for work
or materials on any canal shall be made
with the ,persons who shall oner 70 10 or
provide the same at tho lowest, price. with
adequa;e security for their performances.
No extra compensation shall he made to
seen cause. the terms OF any contract snail
provo IL be unjust and oppressive. the
canal board may, upon the appilcat'on OF
Section 10 i:. Tho canals may he I'm.
proved In such manner as the iegislature
snail provide by law. = debt ma? -
b NI'hNrI.e1 for that tu-nOse In the r1Oue
prescribed by section four 81 this article.
~ .ihe cost Of such improvement may oe
from the state treasury. or by equitable
annual tax.
ARTICLE y.
section .. The powc r Of taxation shaii
never he surrendered. .uspended or ron,
the state or y civil div lsion thereof. Here,
after M exemption from tasation shs'l
upon the affirmative Vote 81 two-thirds Of
all the members elected to zach house.
Absiract rhi. ~sc,;!oi pr'nibits eNsmp.
,ion from taxation by contract. except a,
to tho securities VI the .ti., or a civil
division thereof. Exemption contracts have
been held by the courts 70 be irrepealable
ami the power Of ;tNation over the eN'
cmptod properly !s los; forever. Future
exemption can be granted only By genera,
vote ~ tho members clec.ed TO each house
Of I'll" l'gislaiure instead OF a majority
=. at present.
section .. TsNe. shall he impOsed b,
The legislature shall prescribe nav taxable
subjects shall he assessed and provide fOI
officers to execute laws relating 10 the as
vision of section two Of ,rtlci- thiricrr
Of this consiitnii"n 20 the contrary not
vide for the Supervision. review and equal.
kation Of asse .sments.
section .. For the Assessment 81 rcs
naanN S In
legislature shall establish tax districts
none ~ which. unlrs, IL be = city; sh.l
season. therein shall he elected b. In,
electors of such districts ~ appointed b!
such authcr'tirs thereof o.. shall h- d--ls
Vide tia, the assessment roll of rac,
larger district shall nrr,e for Sli She Lease
surh Ia, district larger than q town. =,
cert u city; shat! be established until tn,
law providing therefor shnll have b~e'
r~lrrtor. voting thereon IN such propo.e'
d~istrict AT al election for Which. provision
I a"a'. h !" %."F provide ." for tic ..:s:..""n
by -tat- authorities of NIL the property q
designated classes ~ public service cor
i'"ratiOns.
gIirc to hr r-Ht ~ 'oujunr;ion. The.
effect H. ~ follow =: Al taxes arc require,
to uN imposed 10y genera AVS aa' Tor pub
lie purposes IN y. The legislature - require
! 'p classify tn" ~ub pc ct- ~ taxation and &
] d.sign,te vh,' officers shall assess and 90!
loo; taNcs .Scep; tlst n tn" assessment o
ordinary rctl prop"-tN ia" ssscssini
| OFFICERS inu.' hr selected ioca iy. Tn
legislature I, 80 establish; ogtsiLe Of IA
civ OF New York. isa district units NO
: larger than n county, but no isS dlstrlc
isrg-r than a ,pwn can h. established
without a local referendum. one system
of assessment and collection may be es;sb
!ished for all til" tiN districts within I'll
larger tax dls,rir, unit. This viii avoi'
the present ,NtcuSiV" duplication OF WORN
resulting I'm a large saving OF expense
The Legislature l. required 10 provide 70
sup.ryision. review ana .1JaltZstion OF a.
se~s-rl.nts. which VIII MAX" for create
uniformity and 'ess ~!peduslity in taxation
Tho Legislature ia empowered to proyiu
for tine assessment ~ all "a" property a.
public service corporations by sAi
ID authorities Tho nature ani extent a
steam AVID stree railroad. telephone an,
Telegraph. electric. gas and Nutc-. proper
tics has been found TO preclude mel
proper valuation bN loca. assessors. Th.s
sections vest cnmplet. AMI unha mp"re
power IN ia" legislature to d"al cHertINrl
with tho subject 90 taxation to the en-
tnat property now VIGOROUSLY .Scapiu
tnNation may he made to hear n fair an,
iusi share % the burden. o: government,