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Show PROPOSED AMENDMENT TO THE CONSTITUTION'. SENATE JOINT RESOLUTION NUMBER EIGHT. Proposing an amendment to Article 13 of the Constitution of the State ot Utah, relating to 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 awav All taxes shall be uniform upon the same class of property within with-in the territorial limits of tire authority authori-ty levying the tax, and shall be levied and collected tor public purposes only. " 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 pur-nose pur-nose of paving 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 names owned and used by individuals or corporations for irrigating lands owned bv 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: provided, that mortgages upon real and personal 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 lawr. 4 The Legislature shall not impose taxes for the purpose of any county, city town or other municipal corpora tion'. but, may, by law, vest in the cor porate authorities and collect taxes foi 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, silver sil-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 u claim, is used foi other than miningTiurposes, and has t. separate and independent value for such 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 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, gynsum, 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 anmirtenant to such lands which have a value separate anc .. . c -11 -.,..1, linOO ctioll bf independent oi an sucu uunm . taxed as provided by law. In addition to the assessment ot the surface grounds, improvements and mncnlnery of mines and mining claims, all mines md 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 tne 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 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 distrlc,. school purposes: not to exceed one-hall mill on each dollar of valuation for high school purposes; that part of the State tax appporlioned to high school purposes shall constitute a fund to be called the "high school fund" and shal be apportioned to the cities and school districts maintaining high schools in . .. t npilntllrA TTiaV VTO 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 rate 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 Stale, and the majority majori-ty of those voting thereon shall vote in favor thereof, in such manner as may be provided by law. 8 The making of profit out of public pub-lic monevs. using the same for anv purpose not authorized by law, by any public officer, shall be deemed a felony, and shall be punished as provided by law but part of such punishment shrill be disqualification to hold public office. 9. No appropriation shnll lie made, or' anv expenditure authorized by the Legislature, whereby the expenditure of the State, during any fiscal year, shall exceed the total tax then provided for by law, and applicable for such an propriation or expenditure, unless the ! Legislature making surh appropriation ! shall provide for levying a snffieien' I tax not exceeding 'he rate allowed in Section 6 of this arti'le, to pay such appropriation or expenditure within such fiscal year. This provision sh'il' . not apply to appropriations or expendi tures to suppress i nsu rr-cl io ns. defend the St. it.-, or assist in il e ten d hg tha Unit'-d Stales in lime of war. 10. Nothing in this constitution shall in- construed lo prevent the Legislature from providing ;t slump tax. or a lajc based on income, oecupaliun, licenses or tl.llleliiseS. Sec. 2. The Secretary of State la hereby ordered to give this proposition proposi-tion to be published ill at least Ull newspaper in every county in the Stale w here a 11 e wsp. i Tier is printed and published lor two months preceding th next general election. Sec. 3. This proposition shall b submitted to the electors of this Stal at the next general election for their approval or disapproval. All official ballots used at such election shall hav primed or written thereon the words, "For the amendment of Ariule 13 of the Constitution, relating to taxation," "Yes," "No," and shall otherwise b prepared and submitted to the electors as may be otherwise provided by taw, and said ballot shall be received, counted, count-ed, and canvassed, and returns thereon be made in tiie same manner and in all respects as in or may be provided by law in the case of election of State officers. Sec. f. If adopted by the electors of the Slate, this amendment shall take effect January 1, r.117. Approved March "nth, 1915. |