Twin-City herald. [volume] (Minneapolis, Minn.) 1927-1940, 1934-10-20

lie burying grounds, public school
houses, public hospitals, academies,
colleges, universities, and all semina-
ries of learning, all churches, church
property and houses of worship, in
situations of purely public charity,
and public property used exclusively
for any public purpose, shall be ex-
empt from taxation, and there may
be exempted from taxation personal
property not exceeding in value $500.
for each household, individual or
head of family, as the legislature
may determine: Provided, that the .
legislature may authorize municipal
corporations to levy and collect as
sessments for local improvements
without regard to cash valuation,
and provided further, that nothing
herein contained shall be construed
Z to affect, modify or repeal any ex-
listing law providing for the taxation
of the gross earnings of railroads"
If amended as proposed by the legis-
lature. said section will read as follows:
'"rhe power of taxation shall never
be surrendered, suspended or con-
tracted away. Taxes shall be uni
form upon the same class Of subjects,
and shall be levied and collected for
public purposes. but public burying
grounds, public school houses, pub
lie hospitals, academies, colleges,
universities, and all sen1inaries of
learning, all churches, church prop
erty and houses OF worship, institu.
lions of purely public charity, and
public property used exclusively for
any public purpose, shall be exempt
from taxation, and there may be e1z-
empted from taxation personal prop
erty not exceeding in value 5000, for
each household, individual or head Of
family as the legislature may de-
ternine. Academies, colleges, uni
versities, and all seminaries Of learn
ing shall be construed to mean the
property actually and exclusively
used in the instruction and housing
of the students thereof, and resi-
dences on the campus actually occu-
pied by instructors of such institu-
tons. Provided, that the legislature
may authorize municipal corporations,
to levy and collect assessments for
local Improvements upon property
benefited thereby without regard TO
cash valuation, and provided fur
Their, that nothing herein contained
shall be construed to affect, modify
or repeal any existing law providing
for the taxation of the gross earn
ings Of railroad
The Purpose and Effect of the Proposed
Amendment
The purpose and effect Of this amend
ment is to mention specifically and de-
fine definitely the property OF academies,
colleges, universities and seminaries OF
learning which shall be exempt from tax
alton. The present Section OF Article
provides that academies, colleges, uni
versities, and all senlinaries of learning
shall be exempt from taxation, but does
not specifically state what property CT
such institutions shall be tax exempt.
If the proposed amendment Is adopted
the only property of said educational in
situations which will be exempt from
taxation under this section will be the
property actually and exclusively used in
the instruction and housing of the stu
dents thereof and residences on the
campus actually occupied by instructors
Of such institutions.
Yours respectfully,
HARRY RI. PETERSON,
Attorney General.