Year: 1872

j. I6NaUOl SRall DC equal auu uuIlolHl
throughout the State, and all property, both
real and personal, shall be taxed in proportion
to its value, to be ascertained as directed by
law No one species of property, from which
a tax may be collected, shall be taxed higher
than any other species of property of equal
value but property used for educational, liter
airy, scientific, religious or charitable purposes;
all cemeteries and public property, may, by
law, be exempted from taxation. The Legs
laturc shall have power to tax, by uniform and
equal laws, all privileges and franchises OF per-
sons and corporations.


.. The Legislature shall levy an annual cap
ita ion tax of one dollar upon each male inhab-
liant of the State who has attained the age OF
twenty-one years, which shall be annually APP
propriated to the support Of Free Schools
Persons afflicted with bodily infirmity may be
exempted from this tax.


8. No money shall be drawn from the
Treasury but in pursuance of an appropria-
tion made by law, and on warrant issued
thereon by the Auditor nor shall any money,
or fund be taken for any other purpose than
that for which it has been, or may be, appro-
priated or provided. A complete and detail
ed statement Of the receipts and expenditures
of the public moneys, shall be published all
nually. ..,


4. No debt shall be contracted by this State,
except to meet casual deficits in the revenue,
to redeem previous liability Of the State, TO
suppress instruction, repel invasion, or defend
the State in time Of war but the payment OF
any liability, other than that for the ordinary
expenses of the State, shall be equally distrib-
uted over period of at least twenty years.


5. The power Of taxation Of theLegisature
shall extend to provisions for the payment OF
the State debt, and interest thereon, the sup
port of Free Schools and the payment Of the
annual estimated expenses of the State; but
whenever any deficiency in the revenue shall
exist in any year, it SHALL at the regular session
thereof held next after the deficiency occurs,
levy a tax for the ensuing year, sufficient, with
the other sources of income, to meet such deli
ciency as well as the estimated expenses OF
such year.


6. The credit Of the State shall not be grant
ed 10, or in aid Of any county, city, township,
corporation, or person nor shall the State ever
assume to become responsible for the debts or
liabilities of ary county, city, town, township,
corporation or person nor shall the State ever
hereafter become a Joint owner or stockhoder
in any company or association, in this State
or elsewhere, formed for any purpose what
ever.


7. County authorities shall never assess
taxes, in any one year. the aggregate Of which
shall exceed ninety-fve cents per cne hundred
dollars valuation, except for the support of
Free Schools payment Of Indebtedness exist
ing at the time Of the adoption of this Consti-
tuition and for the payment Of any indebted
ness with the interest thereon created under
the succeeding section, unless such assessment
with all questions involving the increase of
such aggregate, shall have been submitted to
the vote of the people Of the county, and have
received three-fifths Of all the votes cast for
and against it.


s. No county, city, school district, or mu-
uicipal corporation, except in cases where such
corporations have already authorized their
bonds TO be issued shall hereafter be allowed
to become indebted, in any manner, or for any
purpose, to an amount, including existing in
debtedness, in the aggregate, exceeding five
per centum on the value Of the taxable proper
ty therein, to be aScertained by the last assess
ment for State and county taxes previous to
the mourning Of such Indebtedness, nor with |
ont, at the same time, providing for the collec-
tion Of direct annual tax sufficient to pay
annually the interest on such debt and the prin-
cpal thereof within and not exceeding thirty |
four years Prorided That no debt shall be
contracted under this section, unless all ques-
tions connected with the same shall have been
first submitted to vote of the people and have
received three-ffths Of all the votes cast for
and against the same.


O. The Legislature may by law authorize |
the corporate authorities Of cities towns and |
villages for corporate purposes to assess and |
collect taxes; but such taxes shall be uniform |
with respect to persons and property within |
the jurisdiction Of the authority imposing the
same.


ARTICLE N.