Warren sheaf., 1920-10-13

taxation household goods, wearing ap
pareI, agricultural products In the pos
session Of the producer, tools impleme Mt:
and machinery, and all real and persona
property owned by county agriculture
societies and used for holding aoricutur
al fairs; and to authorize the imposition
OF graduated and progressive taxes o.
incomes, privileges and occupations.
The effect Of the amendment, II adopt
ed, will be to accomplish the purpose
above indicated, to-wit: to authorize th'
enactment Of laws by the legislature:
FIRST: Providing for the exemptio,
from taxation, to such&an extent and Il
such manner as the legislature may de
termIne, Of household goods, wearing Ap
pareI, agricultural products In the pos
session Of the producer, tools, implement
and machinery, and all real and persona
property owned by county agriculture
societies and used for holding aericuitur
al fairs.
SECOND: Providing for the lmposltio,
Of graduated and progressive taxes Q,
incomes, privileges and occupations.
PROPOSED LAW RELATING TO THE
TAXATION OF RAILROAD PROP.
ERTlEs.
Chapter 53s, Session Laws Of tho stat,
OF Minnesota for the year of 1919, pro
srel Statutes Minnesota 1919, and pro
naitted to the people Of this state for ap
or S at the rea%. s2S
ows:
pany o%nin9 xf1s Or opsxa{n9 any line Of
Within this usa state, % snail. during % RAfis tRs
,ntc aae sn49o 81 this sfst II
lieu Of all taxes and assessments, up -
on all property. within this state. own
cd or operated for railway purposes,
en4 by such including equip
and franchises thereof. a sum Of
money equal to FIVE per cent of the
alton Of such line Of railway within
this state.
On Or before August IS. 1913. and
ss msae srs 5
to law, true and just return of ali
such, gross earnings for the six
months ending June goth, next pre-
centum thereon shall become due
aesot eS be n te tns Rrevded ] S3 Of M %
On or before February IS, 1914,
and annually thereafter, each such
railroad company shall make, accord
ali such G gross > @ earnings % SIC Tor tet" the six
months ending December 31st, next
preceding, and said tax of Ave per
es1 Ssgspe to Sa sfa h 6f d%s and I'd
manner provided by law, on March
1st, next thereafter; and the, payment
OF such sums sums at the times hereinbe-
lieu of all other taxes and assess
ments upon the property and fran
chises so taxed; provided nothing in
this act shall be construed as modify
tween any municipality within the
state and any railroad company re-
lating to the payment Of local taxes
The lands acquired by public grant
shall be and remain exempt from
taxation until sold or contracted to be
respective acts whereby such grants
were made or recognized"
If amended as proposed it will rea
rs follows:
"Section 1926. Every railroad COM
Of railroad Situated within or partly
year. 1913 and annually thereafter,
pay into the treasury of the state,> in
lieu of all taxes upon. all property
for railway purposes, by such com
pany, including equipment, appurten
ances, appendages and franchises
thereof: a sum Of money equal of five
from the operation of such line Of
railway within this state. =
On or before August IS, 1913, and
road company shall make, acc according
to law, true and just return of all
such, gross. earnings for the six
month! months ending June goth, next pre-
centum thereon shall become due
and payable to the state of Minnesota
in am1er st neT} gs9v6sa sqeaKeE BY law on Sept
On or before February Is, 1914, and
road company shall make, according
such gross earnings for the six
precedins, s" ana safd tax Of INV i've "psr psr
psyabe to the state Of ofeS Mnnesota a%S aha IN
it next Hereafter; :? ana the Ja Paymenss e!ss
ef such sdt sums sums at the It times herei2bso
lieu Of all other taxes upon the prop
erty and franchises SO taxed. .
The lands acquired by public grant
from taxation until sold or contrac-
ted to be. sold or conveyed as pro-
vided n the respective acts whereby
, lncn :**ants were made or recog-
nised." "a -, ;;ss<::' '.s'szf'' r
Under the present Law, the gross ear1
,n9s tax paid by railroad companies Is
iisu Of al other taxes and assessmen!
upon property owned or operated !
railroad purposes. Under the pr2R9s
taxes only and railroad companies "
become subject to assessments @ for, loe o.e
va{e persons and corporations, not pa
ine gross earnings tax, are subject
such assessments. @ sE.a ..s-.e e.. D..
The purpose of said amendment is. g
,ts effect, If adopted, will be to subje
railroad companies, paying gross ear
tnRs taxes, to the payment of asses
ments for local improvements.
d. Yours respectfully, @-
CLIFFORD T.. HILTON