Show ii NEWS AND VIEWS FROM UTAH LEGISLATIVE HALLS Constitutional Tax 1 Amendments Amendments' Offered Six constitutional amendments which would make Utah's legislature omnipotent in taxation were prop proposed sed in the house of representatives Tuesday by Milt Milton n B. B Taylor D D. Weber Introduced as house joint resolutions Nos 9 to 15 they would repeal b by the organic taxation at present provided virtually every ery res restriction on laW lav Section 3 of article XIII XHI providing that the legislature shall institute a uniform and equal rate of ot assessment and taxation on all tangible property in the state providing limitations and for distribution cf taxes would be repealed In 1st its us place would b be set up the following provision The legislature shall have full power and authority to lay levy col col- Jed lect and allocate taxes to the extent and nd manner It may deem necessary to provide for the common defense and general welfare of oC the state slate of oC Utah Simplify Process In explaining the purpose of oC the resolutions Mr Taylor said that the they are re designed to do away with necessity sity alty for tor endless amending of th the constitution constitution constitution con con- to suit current tax require require- meats ments The present trend In the United Stat States is to place control of taxation directly in the hands of oC legislatures he lie said The national con congress ress has that power These proposed amendments amend amend- ments are designed to give the Utah legislature the same authority Section 3 of oC article XIII also provides provides provides pro pro- vides that if intangible property properly is taxed as property the rate shall not exceed five mills It provides provide that personal income tax rates shall be graduated but that the maximum shall not exceed 6 per percent percent percent cent of oC the net No excise tax based on incomes may exceed 4 per cent of oC the net but these provisions expire January 1 I 1 1937 Tax Distribution The section provides for tor distribution distribution tion of income taxes and taxes on in in- It property allocating 75 5 per percent percent percent cent to the state district school fund and 25 to the state general fund The repealing amendment is st styled led H. H J. J 1 R R. 15 15 and that setting up the new c control H. H J. J R. R 14 H H. H J. J R. R 9 eliminates from section 9 g article XIII a provision that the legislature shall make ak no appropriation tion or expenditure without levying a sufficient ta tax to pay fo for fo it during the fiscal year ear a stipulation that the authority shall be subject to limitations limitations limitations limita limita- of ot section 7 H H. J J. J R. R 12 would repeal section 7 7 which provides that taxes on tangible tangible tangi tani- ble pre property perty are limited to 24 mills for general state purposes and 2 for nigh high sc school ool purposes also providing that 25 per pcr capita of oC school populatIon population tion shall be guaranteed as well as 5 per capita for the school equalization tion fund Would Strike Provisos H. H J. J R R. 10 would strike from section section section sec sec- tion 2 article XIII provisions that alt all tangible property shall shaH be taxed in proportion to its value providing exceptions and permitting the legislature legislature legislature legis legis- lature to exempt homes and homesteads homesteads home home- Up tip to a value of and property property prop prop- erty of disabled veter veterans ms or their widows widows' up to H. H J. J R. R 11 U would repeal section 4 article XIII providing for the method meth meth- od Id d of ot taxing and carboniferous carboniferous car car- mines Since provisions governing taxation of mines expired January 1 it has hM the I effect of repealing the provision pro that carboniferous mines mines' shall be taxed as other real property H. H J. J tR R R. 13 s strikes r kes from section 10 article XIII the provision that real realor or personal property owned or used within the levying authority shall be subject to taxation Its effect would be to permit state city town or county coun count ty to tax property of any kind |