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Show IMMU'OSI O AMl'MDl EXT TO THE COXSTITUTIOX. SEX ATE JOIXT It ES O I . IT I OX XI -Mil Ell EICI1T. Proposing" an amendment to Article 13 , nf t lie" c. .ns; Liu tioii of the State oi ; Utah, relating" to revenue and taxa- ! l!e it res.dved ''" t'1 Legislature or i the siate of I'lah. two-thirds of alii members v -tid to each of the two' itonse-i con :ir c :Vu" in: i u is proposed to amend ArV i:1 the " on st : in t :-n ot Suitr Uta'a. so that the saaie wi.i ' 1 i d The row- r of taxation shall n.'V-M" ty levying the tax, and shall be levied and eolb-cted for public purposes only. -, The I eg i h 1 ti t u r e shall provide by law for an annual tax MLif lie Lent, with other sources of revenue, to defray the estimated ordinary expenses of the State fur each tisral year. For the purpose pur-pose of paying the State debt, if any there be, the Ieislatu re shall provide for levying a. tax annually, sufficient to pay the- annual interest and principal of such debt, within twenty years from the II rial passage of the law creating the del.t. A. There shall be exempt from taxation taxa-tion property of the United States, ot the State, counties, cities, towns, school list rirts, 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. I i tehes, canals, reservoirs, pipes and flumes owned and used by Individuals or corporations for irrigating landb owned by such individuals or corporations, corpora-tions, or the individual members thereof, there-of, shall not be separate I y ta xed su long as they shall be owned and useo. exelusively 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 studi manner as may be provided by law. -I. 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 corporate cor-porate authorities and colluct taxes fot all purposes of such corporation. The. su i-face ground of all mines and mining" claims, both placer and roelt in place, containing' or hearing gold, sliver', sli-ver', copper, lead, iron or other valu able metal s. a f ter purchase 'thereoi from tiie United States, shall be taxed at a value not greater than the price paid the United Stales therefor, unless1 the surface ground, or some part thereof, there-of, of such mines or claim, is used foi other than mining purposes, and has u separate nud 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, shn 11 be taxed other than mining purposes pur-poses as provided by law: and all ma-chin ma-chin er y used i n m i n i n g", 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 conta in ing coal, granite, stone, marble, onyx, gas, oil, hyd ro -carbons, gypsum, or other vaiu-alde vaiu-alde mineral deposits, other than those enumerated above in this section, after purchase thereof from the United States and all property and surface im pro vent ve-nt en ts upon or annurtenant 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 macnlnery of mines and mining claims, all mines and mining cla ims 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 tiie public moneys shall lie published annually in 1 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 district, school purposes; not to exceed one-half 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 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 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 i ate 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, in such manner as may lie provided by law. S. The making of profit out of public pub-lic moneys, using the same for any purpose not authorized by law, by any public officer, shall be deemed a felony, and shall lie 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 authorized 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 fiscal year. This provision shall not apply to appropriations or expenditures expendi-tures to suppress insurrections, defend the State, or assist in defending the United States in time of war. 10. Nothing in this constitution shall be construed to prevent the Legislature from providing a stamp tax, or a tax based on income, occupation, licenses or franchises. Sec. 2. The Secretary of State if hereby ordered to give this proposition proposi-tion to be published in at least one newspaper in every county in the State where a newspaper is printed and) published for two months preceding the next general election. Sec. 3. This proposition shall be submitted to the electors of this Srate at the next general election for their approval or disapproval. All official ballots tised at such election shall have printed or written thereon the words. "For the amendment of Aritele 13 of the Constitution, relating to taxation," "Yes,"' "Xo." and shn 11 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 he made in the same manner and in all respect? as in or may be provided by law in the case of election of State officers. Sc. 4. If adopted by the electors of the State, this amendment shall take effect January 1, 1917. Approved March 20 th, 1915. |
