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Show l'ROI'llSI-n AMENDMENT TO THE CONSTITUTION'. SENATE JOINT HESOI.UTION NUMHEH EIGHT. Proposing an amendment to Article 1: of the" Constitution of the State ot Utah, relating: to revenue and taxation. taxa-tion. He it resolved by the Legislature o: the State of Utah, two-thirds of ah members elected to each of the two houses concurring therein: Section 1. It is proposed to amend Artic'e !3 of the t'onsi it a tion of the State of I'tah. so that the same will read as follows: 1 The power nf taxation shall never be surrendered, s;.-pended. or contracted contract-ed aw iv All taxes shall be uniform upon the same class of property with In the territorial limits of thp authority authori-ty lewing the tax. and shall he levien and collected for public purposes only. 2 The Legislature shall provide by i.iiv !'"i- .in annual tax sufiicient, with ; "!iM-r soii'es of rc-v-ll-i'-, t'j d-rtray i...- e - f. 1 1 1 i ; i 1 -1 1 i.i--lin:;iy .xfV;iscS u.f-tue-l..r c... h i.-.-tl --:ir. For the pur-i l',-e of paying the .State d'-la, if any1 I.", ;lie Legislature Miall pruvi.le! i - r levying a l.ix aiilliiiily, s u r" lie ieti t to, c:iy In-- ,-Tiiiiual int. -rest and prin-tpal; .a :-u-i. ,i. :.t, within tw'-niy years from tin: 1 1 1 a ( passage of the law creating . the He a. a. There shall be exempt tfM taxa j T i . . tl p'ep.-ity of tiie United Slates, el. Sra.., e. , unties, eil:.-s, towns, sulioui rPslll'IS, 11.1111 l pill e, , r p.U" 1 1 i'j M S 11 1 1 C. ! p aide I : ',,-an.s, lots with tin; buildings iieii-eu us, U exe ! us i via c r'..- either re- i l-suiiis Warship or cliaritaaie p u rposes, I ad p1 "i-.i ot luirial ma held or useU In- pr.vate ur Corporate benelit. lulelies. canals, reservu i rs, pipes anu Ui.nie- owned and used Ij y i nil i v i d uai s or corporat ions tor irrigating' lands : owned l,y such individuals or corpora-'ions, corpora-'ions, in- tiie individual nlernliers Ihere j ,1", shall lint he separately taxed si. long as lln-y shall he- owned and useo exia'tsively for s u e h purpose: provideO, llial mortgages upon t-al and personal property riiall be exetap! iroin taxation, and iieil tiie taxes of tiie indigent poar tuny ia remitted or abated at such time and in siu-h manner as may be provided I. The Legislature shall not impose taxes lor the purpose of any county eiiy, town or other municipal corpora tion, Imt, n-iay, hy law, vest in the cor lori'te authorities and collect taxes fo. all purposes of sued corporation. 5. The surface ground of all mines anil mining claims, both placer and rock in place, containing- or hearing gold, sir ver, eopper, lead, Iron or other vain able metals. after purchase thereof trom the United States, shall be taxed at a value not greater than tiie price j-aiu the Uniled States therefor, unless the surface ground, or some part there-el. there-el. of such mines or claim, is used foi eLher than mining purposes, and has a separate and independent vaiue for such otiier purposes; in which case said surface sur-face ground, or any part thereof, su used tor other than mining- purposes, shall he taxed other than mining purposes pur-poses as provided by law; and all machinery ma-chinery used in mining, and all property prop-erty and surface Improvements upon or appurtenant to mines and mining claims, which have a value separate and independent of such mines or mining min-ing claims, shall be taxed as provided by law. All lands containing: coal, granite, stone, marble, onyx, gas, oil, hydro-carbons, gypsum, or other valuable valu-able mineral deposits, other than those enumerated above in this section, after purchase thereof from the United States and all property and surface improvements improve-ments upon or aDDUrtenant to such lands which have a value separate and Independent of all such lands shall be taxed as provided by law. ' In addition td the assessment of the surface grounds, improvements and macnlnery of mines and mining claims, all mines and mining claims producing net proceeds pro-ceeds shall be taxed at a value not to exceed three times such net proceeds. 6. An accurate statement of the receipts re-ceipts and expenditures of the public moneys shall be published annually in such manner as the Legislature may provide. 7. The rate of taxation on property for State purposes shall never exceed eight mills on each dollar of valuation to he apportioned as follows. Not to exceed four and one-half mills on each dollar of valuation for general State purposes; not to exceed three mills on each dollar of valuation for district school purposes; not to exceed one-hali mill on each dollar of valuation for high school purposes; that part of the State tax appportioned to high school purposes shall constitute a fund to be called the "high school fund" and shall he apportioned to the cities and school districts maintaining high schools in the manner the Legislature may provide. pro-vide. And whenever the taxable property prop-erty within the State shall amount to Four Hundred Million Dollars, the rate shall not exceed five mills on each dollar dol-lar of valuation: unless a proposition to increase such rate, specifying" the late proposed and the time during which the same shall be levied, be first submitted to a vote of such of the qualified electors of the State as, in the year next preceding such election, shall have paid a property tax assessed to them within the State, and the majority majori-ty of those voting thereon shall vote in favor thereof, i-n such manner as may be provided by law. S. The making of profit out of public pub-lic moneys, using the same for any purpose not authorized hy law, by any public officer, shall be deemed a felony, and shall be punished as provided by law, but part of such punishment shall be disqualification to hold public office. 9. No appropriation shall be made, or any expenditure authori7ed by the Legislature, whereby the expenditures of the State, during any fiscal year, shall exceed the total tax then provided for by law, and applicable for such appropriation ap-propriation or expenditure, unless the Legislature making such appropriation, shall provide for levying a sufficient tax. not exceeding the rate allowed in Section 6 of this article, to pay such appropriation or expenditure within such liseal year. This provision shall not app!y to appropriations or expenditures expendi-tures to suppress insurrections, defenc the Stat- or assist in defending th United States in time of war. 10. Nothing in this constitution shal' he construed to prevent the Legislature from providing a stamp tax, or a tax 'cased on income, occupation, licenses or il-c.ui'hises. Sec. 2. The Secretary of State r hereby ordered to give this proposi tion to be published in at least on-newspaper on-newspaper in every county in tli1 State where a newspaper is printed and published for two months preceding tin-next tin-next general election. Sec. 3. This propos;tion shall o-submitted o-submitted to the electors of this State at Ihe next general election for their approval or disapproval. All official ballots used at such election shall have nrinted or written thereon the words ' For the amendment of Aritole li of j the Constitution, relating to taxation," I "Yes," "No," and shall otherwise be '-'eparcd and submitted to the electors as may be otherwise provided by law. and said ballot shall be received, count-! count-! ed, and canvassed, and returns thereon be made in the same manner and in ! all respects as in or may be provided by law in the case of election of State of ficers j Sec. 4. If adopted by the electors or 1 the State, this amendment shall take i effect January 1. 1917. Approved March 20th. 1915. |