The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-10-11
Ing liability upon the part

Of the state.
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
defines the canals to which such prohibition
applies; such. definition being necessary On
canals which. when compie,ed. viii leave
certain existing canals and canal LANDS IN
a condition where they cannot be used Tor
provides that the abandonment. sale or
other disposition OF canals or canal prop
eriy which shall cease to be a par, Of the ,s
general laws, which shall SECURE 70 the
state the fair appraised value thereof The
canals In active operation is confined to
easements for necessary bridges II 10 also
provided tina. surplus waters OF the canals
general and not special laws. The para
graph relating to real property appropri-
as to the states title to the property. and
vested rights
be imposed on persons or property trans
ported on the canals. but all boats narigat-
Ing the canals and the owners and masters
thereof. shall be subject to such laws ana
regulations as have been or may hereafter
be enacted concerning the navigation OF
by equitable taxes. make provision for the
expenses of the superintendence and re-
pairs OF the canals. All contracts for work
VI THdttTlHls on any Candl tndii De az
with the persons who shall offer TO do or
provide the same at the lowest price. with
adequate security for their. performance.
any contractor: but H.. from any %unfore;
seen cause. the terms of any contract snail
prove to be unjust and oppressive. the
canal board may. upon the application OF
the contractor. cancel such contract.
Section Iio.i is. The canals may be i'm
shall provide by law. A debt may b
authorized for that purpose In the mode
prescribed by section four OF this article.
or the cost OF such Improvement may De
betrayed by the appropriation OF funds
from the state treasury. or by equitable
annual tax.
never he surrendered. suspended or con.
the state or q civil division thereof. Here.
be srantei except by ssnerai law. and
upon the affirmative vote Of two-thirds Of
all the members elected TO each house.
Abstract.-This section prohibits eNeinp-
tion from taxation by contract. except a,
to the securities of the state or a cirt
division thereof. Exemption contracts have
been held by the courts to be irrepealable
and the power OF taxation over the eN-
einpted property IL lost forever. Future
exemption can be granted only by genera
laws. which must receive "a two-thirdi
vote OF the members elected TO each houst
Of the legislature instead OF a majorIt!
rs az present.
section .. Taxes shall be imposed b,
general laws and for public purposes only
The legislature shall prescribc how taxable
subject. shall be assessed and provide rol
vision Of section two Of article thirieer
wW~itSsiandins. The Legislature shall pro
vide for the supervision, review and cquah'
ration Of asse ssments.
property. heretofore locally ns-essed. TIN
legislature shall establish tar district.
s%Sr. Ct m %o.. ,s "%'r: cn. Il county Ss = ''' III. :n al
SCISSORS therein shall he elected by TIN
electors Of such districts or appointed b,
mated by law. The Legislature may pro
vide that the as,-ssmrnt roll of eaci
ss1 district. within is Souniaries. s.
such tax district larger than u town: ex
cept u city, shall I've established until I'll,
adopted by u vote Of . majority Of thu
electors voting thereon IN such propose
district ns l. at m an election for T ~. I5.Si;ni%, ,
may. however. provide for the assessmcn
by state authorities Of all the property o
designated classes Of public service cor
porations.
NEUTRALITY-SUSPICIOUS. two and three re
duire TO be read IN conjunction The
to he imposed BY general laws and for pub
lie purposes oL ). The Legislature IL require
TO classify the subjects OF taxation and {
"a ~lkUhAt Niid FbtAi oHS'FN aHh W
lcct taxes except that In the assessment o
ordinary rei! property the assesaini
officers must be selected loca ~. Tn
legislature is 20 establish, outside OF tn
city OF New York. tax. district units no
larger than a county. but no tax distric
larger than \ town can be established
without a local referendum. One system
OF assessment and collection may he estab
lishei for all the tax districts within tn
larEep tax district unit. This Will avoi'
the present extensive duplication Of work
resulting in "a large saving OF expense
The Legislature Is required TO provide 70
supervision. review ana equalization OF as
easements. which Will make for create
uniformity and less inequality in taxation
The legislature is empowered TO provid
for the assessment of all the property o
public service corporations by stat
authorities. The nature and extent @
steam and street railroad. telephone an
telegraph. electric. gas and water proper
=. ties has been found 90 preclude thei
proper valuation by local assessors. Th.s
&. sections vest complete and unhainpere
power IN the legislature 10 deal ehectIvel
with the subject Of taxation to the en-
that property now VIGOROUSLY tscaplh
,aNation may he made TO bear a fair AN
jus, share OF the burdens OF government.