The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1932-10-06
PROPOSED AMENDMENT NO. 2.

BY the adoption of Laws 1891. chap
ter 41s, the legislature has proposed
an amendment to article 16. section ),
of the constitution, relating to tax
alton of motor vehicles. Said section
now reads as follows:
1.-The legislature is hereby au-
thorized to provide. by law, for the
taxation of motor vehicles, using
the public streets and highways
of this state, on a more onerous
ty; provided. however. that any
such tax on motor vehicles shall
be in lieu of all other taxes there
on. except wheelage taxes, So
called, which may be imposed by
such law may, in the discretion Of
the legislature. provide for the
exemption from taxation of any
motor vehicle owned by a nom
resident OF the state, and tran
streets and highways of the state.
The proceeds of such tax shall be
paid in to said trunk highway
sinking fund"
If the proposed amendment is adopt
ed, this section will read as follows:
'The Legislature is hereby au-
thorized to provide, by law, for
using the public streets and high
ways of this state, on more
onerous basis than other personal
property: provided, however. that
any such tax on motor vehicles
shall be in lieu of all other taxes
thereon, except wheelage taxes,
so-called, which may be imposed
by any borough. city or village,
and except that the Legislature
may impose such tax upon motor
vehicles of companies paying taxes
UNDER gross earnings system of
taxation and upon the right to use
such vehicles upon the public high
ways notwithsta nding the fact that
earnings from such vehicles may
be included in the earnings of such
companies upon which such gross
earnings taxes are computed. Any
such law may. in the discretion
of the legislature. provide for the
exemption from taxation of any
motor vehicle owned by nonresi-
dent of the state, and transiently
or temporarily using the streets
and highways of the state. The
proceeds of such tax shall be paid
In to said trunk highway sinking
fund"
The Purpose Of the Proposed Amendment
Under our present laws certain COR
porations, associations and individuals
pay taxes to the state based on their
gross earnings. Our supreme court has
held that corporations, associations and
individuals paying a gross earnings tax
OF other taxes are not subject to pay
ment OF taxes on their motor vehicles
operated on the highways Of the state.
1t is intended by this amendment to
authorize the legislature to make such
vehicles subject to the motor vehicle
tax, notwithstanding the payment by
the owners OF gross earnings tax.
The Effect Of the Proposed Amendment
The effect of the proposed amend
ment to article 16. section 3, will be to
permit the legislature to impose the
same tax on motor vehicles using our
public highways and owned by cor.
poration, association or individual pay.
ing gross earnings tax as Is imposed
on other motor vehicles.
The ballot used at the election should
have printed thereon the following:
Seconds:
TAXATION OF CERTAIN MOTOR
VEHICLES.
Amendment of article is, section
B. of the constitution, relating to
the taxation of motor vehicles of
companies paying taxes under the
gross earnings system of taxation.