The Pascagoula chronicle., 1918-10-26
CLASSIFIED PROPERTY TAX
CONSTITUTIONAL AMENDMENT,
To be Submitted for Ratification at
Election on November 5th.

reallzlng that the taxation system O
Mississippi was inequitable in it
effect, and inadequate to meet moderl
conditions, appointed vacation com
mittee from the House and Senate
with instructions to investigate thu
! conditions in Mississippi and othel
States, and to report to the Legislature
ait the 1918 session.
This committee worked faithfully
for two years and submitted repor
to the Legislature recommending the
passage of certain statutes, and the
adoption of AN amendment to Section
112 of the Constitution.
This amendment as prepared by the
Fiscal Committee, wGs adopted by
both branches of the Legislature, prac-
tically without opposition, and will be
submitted for ratification at the gen
eral election on the 5th day of Novem-
Der and reads as follows:
Amend Section 112 of the Constitu.
ton OF the State of Mississippi so that
il will read as follows:
SECTION 112. The power of taxa
tion shall never be surrendered sus
pended, or contracted away. All taxes
shall be uniform upon the same class
OF property within the territorial limits
OF the authority levying the tax, and
shall be levied and collected for pub
lie purposes only, but property shall
never be assessed for taxes for more
than it's true value. The Legislature
shall have power to divide property in.
to classes for the purpose of taxation
The Legislature may impose a per
capita tax upon such domestic animals
as from their nature and habits are
destructive OF property All ex-
emptions shall be by general law.
The Legislature may provide for a
special mode Of assessment for rail
roads, and for other public service
corporations, or other corporate prop.
erty, or for particular species Of prop
erty belonging to persons, corpora
tions or associations
1t is not the purpose of this state
ment to enter into an extended argu
ment for the ratification OF this tax
amendment-the Fiscal Committee in
It's report set out in detail the many
reasons for its adoption. 1t is proper
however, to state that the amendment
IS approved by the National Tax Asso.
Cation A similar amendment has re-
Gently been ratified by the people IL
Kentucky and Oregon; several other
States have previously adopted such
amendment.
Scores OF legislative committees. in
nearly every state of the Union. have
in every instance. so far as we are ad
yiaed, urged the adoption of an amend
ment similar to the one to be voted
upon. All have recognized the break
down Of taxation systems containin
clauses that all property of whatever
kind shall be taxed on a uniform basis
and according to its true value.
The essential difference between the
proposed amendment and the gection
25 it now reads, is that under the pro
rosea amendment the legislature shall
cave power to divide property into
classes for the purpose OF taxation f"
The Legislature al present is pow
-"lezs to effect relief, through it nav
'eali2e that different classes of proD. |
'rty must be recognized in taxation in !
';dcr to afford any substantial reli, |
o our present system.
1t is just as logical to sav that III
ariff shall be The same, on every kim
i property, or thai The same priviles
aE shall he imposed on each trade o
Fofession, as it is TO contend that an
inds of property shall be assessed On
he same basis of value.
1t i to be carefully noted that the
mendment, as submitted, does not OIL
self make any change in taxation syj
EN- OF Mississippi, but it simply makes
possible for future legislatures 10
leet the demands OF the entire State
1r modern and mere equitable fiscal i
ystem-Which demand has existed 70!
0 many years.
1t is but fair to state that the Fiscal
ommittee regards the ratification of
is amendment as the most important
-eD which can be taken to make posi-.
ie remedy Of the preset situation
his Committee labored for two years.
ithout compensation, and submitted :
lis amendment as the most important !
suits 0 is labor. Il is the earnest |
ope Of ta.s committee that its efforts. {
I'd the action OF the Legislature. win a
approved by large vote in favor of (
Of the amendment. '
GEO. B. POWER, Secretary t
House Committee on Taxation anl f
Reconnaissance Fiscal Committee. o
Wv. S.S.-