The Miller press. [volume] (Miller, S.D.) 190?-current, 1916-11-02
No. 8.
RELATING TO REVENUE AND
FINANCE.

A JOINT RESOLUTION Proposing and
Agreeing to an Amendment to Article
XI of the Constitution of the State OF
South Dakota, Relating to Revenue and
Finance, and Submitting the Same to a
Vote of the People.
Be IT Resolved BY the House OF Repre-
sentatives of the State of South Da-
kota, the Senate Concurring.
Section /. That at the next general
election to be held IN the State of South
Dakota, the following amendment 10
Article XXI Of the Constitution of the State
of South Dakota, which is hereby agreed
to, shall be submitted to the electors OF
this state for their approval.
That Article XII OF the Constitution of
the State of South Dakota be amended
SO as to read as follows:
Article XI.
Revenue and Finance.
Section l. The legislature shall provide
for an annual tax, sufficient to defray
the estimated ordinary expenses of the
state for each year., not to exceed in any
one year an average of two mills on the
property in the state, to be ascertained
by the last assessment made for state
and county purposes.
Sec. 2. Taxes shall be levied and col
lected for public purposes only and shall
be uniform upon all property of the same
class, and all taxes shall be levied and
collected by general law The legislature
shall nave power to divide property into
classes and to determine what class or
classes of property shall be subject to
taxation. Taxes may be imposed on in
comes, privileges and occupations, which
taxes may be graduated and progressive,
and reasonable exemptions may be pro
vided; franchises and licenses to do bust
ness in the state, gross earnings and net
income may be considered in taxing per-
sons, firms. joint stock companies. asso-
Citations, co-partnerships or corporations.
Sec. 3. The power to tax corporations
and corporate PROPERTY shall not be sur
l rendered or SuSnpnnA6 nv 1nV contract
or grant to which the state shall be a
party.
Sec. 4. The property of the United
States and of the state. county and mu-
nicipal corporations. both real and per-
sonal, shall be exempt from taxation.
Sec. 5. The legislature shall, by gen.
eral law. exempt from taxation property
used exclusively for agricultural and hor-
ticultural societies, for school,, religious,
cemetery and charitable purposes.
Sec. 6. No tax shall be levied except
in. pursuance of a law which shall dis
tinctly state the object of the same, to
which the tax only shall be applied.
Sec. Z. All taxes levied and collected
for state purposes shall be paid into the
state treasury. No Indebtedness shall be
incurred or money expended by the state,
and no warrant shall be drawn upon the
state treasurer except in pursuance of an
appropriation for the specific purpose first
made. The legislature shall provide by
suitable enactment for carrying this Sec
ton into effect.
oec, Inc ieBlSlature may vest the
corporate authority of cities, towns and
villages with power to make local inn
provements by special taxation of contig-
uous property or otherwise. For all cor
porate purposes all municipal corpora
tons may be vested with authority to
assess and collect taxes; ~ such tax
shall be uniform on the same class of sub
jects.
Sec. 8. An accurate statement of the
receipts and expenditures of the public
money shall be published annually, in
such manner as the legislature may pro-