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Show PROPOSED AMENDMENT TO THE CONSTITUTION. SENATE JOINT RESOLUTION NUMBER EIGHT. Proposing an amendment to Article 1 it of the Constitution of the State of Utah, relating ta revenue and taxation. taxa-tion. Be it resolved by the Legislature ot the State of Utah, two-thirds of all members elected to each of the two houses concurring therein: Section 1. It is proposed to amend Article 13 of the Constitution of the State of Utah, so that the same will read as follows: 1. The power of taxation shall never be surrendered, suspended, or contracted contract-ed away. All taxes shall be uniform upon the same class of property within with-in the territorial limits of the authority authori-ty levying the tax, and shall be leviea and collected for public purposes only. 2. The Legislature shall provide by law for an annual tax sufficient, with other sources of revenue, to defray the estimated ordinary expenses of the State for each fiscal year. For the purpose pur-pose of paying the State debt, if any there be. the Legislature shall provide for levying a tax annually, sufficient to pay the annual interest and principal of such debt, within twenty years from the final passage of the law creating the debt. 3. There shall be exempt from taxation taxa-tion property of the United States, ot the State, counties, cities, towns, school districts, municipal corporations and public libraries, lots with the buildings thereon used exclusively for either religious re-ligious worship or charitable purposes, and places of burial not held or used for private or corporate benefit. Ditches, canals, reservoirs, pipes and flumes owned and used by 'individuals or corporations for irrigating lauds owned by such individuals or corporations, corpora-tions, or the individual members thereof, there-of, shall not be separately taxed so long as they shall be owned and useo exclusively for such purpose: provideQ, that mortgages upon real and persona, property shall be exempt from taxation, and that the taxes of the Indigent poor may be remitted or abated at such time and In such manner as may be provided by law. 4. Tiie Legislature shall not impost taxes for the purpose of any county, city, town or other municipal corpora tlon, but, may, by law, vest in the corporate cor-porate authorities and collect taxes fo. all purposes of such corporation. 5. The surface ground of all mines and mining claims, both placer and rock in place, containing or bearing gold, sll ver, copper, lead, iron or other valu able metals, after purchase thereoi from the United States, shall be taxed at a value not greater than the price paid the United States therefor, unless the surface ground, or some part thereof, there-of, of such mines or claim, is used foi other than mining purposes, and has i, separate and Independent value for sucl. other purposes; In which case said surface sur-face ground, or any part thereof, so used for other than mining purposes shall be taxed other than mining purposes pur-poses as provided by law: and all machinery ma-chinery used In mining, and all prop erty and surface Improvements upon oi appurtenant to mines and mining claims, which have a value separate and independent of such mines or mining min-ing claims, shall bo taxed as provided by law. All lands containing coal, granite, stone, marble, onyx, gaB, oil. hvdro-carbons, gypsum, or other valuable valu-able mineral deposits, other than those enumerated above In this section, after purchase thereof from the United State? and all property and surface Improvements Improve-ments upon or fiDuurtenanl to such lands which have a value separate and Independent of all such lands shall be taxed as provided by law. In addition to the assessment of the surface grounds, improvements and mnrnlnory 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 re- Icelpts 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 elprht mills on each dollar or vaniHtlnn to be 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-hall mill on each dollar of valuation for high school purposes; that part of the State tax appportloned to high school purposes shall constitute a fund to he called the "high school fund" and shall be- 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 tc 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 thi rate proposed and the time during which the same shall be levied, be flrsl submitted to a vide of such of the qualified electors of the State as. tn the year next preceding such election, shall have paid a property tax assessed tr them within the Slate, and the majority majori-ty of those voting thereon shall vote in favor thereof, in such manner as nia be provided by law. R The making of profit out of pub-' pub-' lie monevs. using the same for any ' purpose riot authored by law, l,y an) public officer, shall be deemed a felony ' and shrill be punished as provided by F law but part of such punishment shal be disqualification to hold public ofh'-9. ofh'-9. No appropriation shrill be made or any expenditure authorized by the Legislature, whereby the expenditure r of the State, during any fiscal year 1 shall exceed the total tax then provide for bv law, and a ppl ir r, t.f. for siir li - P propriatlon or expenditure. ur.l-s th Legislature making such appropriation "hall provide for levying a sufficler. tax not exceeding the rate allowed ir Section 6 of this article, to pay suet Rpproprintion or expenditure withlr such fiscal year. This provision shal riot apply to appropriations or extendi :tures to suppress insurrections, defend lhe Stale, or assist . i i!e!-nu:ng lhe, United Stales in lime of war. 10. Nothing in l ii is const it :: t ion shall be construed to prevent the l.esisl.uure from providing a stamp tax, or a tax based on income, occupation, licenses or franchises. Sec. 2. The Secretary of State is hereby ordered to give this proposition proposi-tion lo be published in at least one I newspaper in every county in the. Slate where a newspaper is printed and published for two months preceding the ; next general election. i Sec. S. This proposition shall be I stlbinitled lo the electors of this State j at tiie next general election for their approval or disapproval. All official I ballots used at such election shall have printed or written Ihereon the words. For the amendment of Aritcle IS ot the Constitution, relating to taxation." Yes." "No," and shall otherwise be prepared and submitted to the electors as may be otherwise provided by law. and said ballot shall be received, counted, 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 officers. Sec. 4. If adopted by the electors ol I the Stale, this amendment shall taKe j effect January 1, lylT. Approved March 2tHh. 1915. |
