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Show PROPOSED AMENDMENT TO THE CONSTITUTION. SENATE JOINT RESOLUTION NUMBER EIGHT. Proposing an amendment to Article lb of the Const it ut ion 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 ah members elected to each of the two houses concurring' therein : Section 1 . It is proposed to amend Article 1 3 of the Constitution of the Stale of Utah, so that the same will read as follows: 1. The power of taxation shall nevei be surrendered, suspended, or contracted contract-ed awa y. 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 levied inn collected for public purposes only, 2. The Legislature shall provide b !nv for an annual tax sufficient, with other sources of revenue, to aefray 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 taxa tion property of the United States, ol the State, counties, cities, towns, school fl is tric ts, mu nicipal corpora t ions ana public libraries, bits with the building.': thereon used exclusively for either religious re-ligious worship or charitable purposes aid places of burial not held or used for private or corporate benefit. Ditches, canals, reservoirs, pipes and (luiues owned and used by individual m- corpora tion s for irrigat i ng landt owned by such individuals or corporations, corpora-tions, or the individual members there if, shall not be separately taxed su long as they shall be owned and useu xclusively for such purpose; provided, that mortgages upon real and personal property shall be exempt from taxation nd that the taxes of the indigent pooi( may be remitted or abated at such tiniu ind in such manner as may be provide' by law. 4. The Uegisla ture shall not impos tn xes for the purpose of any count city, town or other municipal corpor tion, but, may, by law, vest in the co porate authorities and coll;ct taxes f all purposes of such corporation. 5. The surface ground of all ndn and mining claims, both placer and rot in place, containing or bearing gold, si. ! ver, copper, lead, iron or other valu able metals, after purchase thereo. trom the United States, shall be taxed ;i t 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 such other purposes; in which case said surface sur-face ground, or any part thereof, so used for other than mining purposes, hnll be taxed other than mining purposes pur-poses ns provided by law; and all ma-hinery ma-hinery used in mining, and all prop erty and surface improvements upon ot appurtenant to mines and mining claims, which have a value separate ind independent of such mines or mining min-ing claims, shall be taxed as provided by law. All lands containing coal, granite, stone, marble, onyx, gag, oil, hydro -carbons. gyDsum. or other valuable valu-able mineral deposits, other than those enumerated above in this section, after purchase thereof from the United States ind all property and surface improvements improve-ments upon or appurtenant to such Innds 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 maenlnery of mines and mining claims, oil mines ind mining claims producing net pro-feeds pro-feeds 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 Slate purposes shall never exceed eight mills on each dollar of valuation to be apportioned ns follows. Not tr exceed four and one-half mills on each dollar of valuation for general State mirposes; not to exceed three mills or ach dollar of valuation for district school purposes: not to exceed one-hall mil! on each dollar of valuation foi h igh school purposes : t hat pa rt of the Smte tax appport ioned to high schoo; nm poses sin I! mu stitutc a fund to be alled the "high school fund" and shall he Apportioned to the cit'es and schoo 1 districts maintaining high schools ii: Hie manner the? Legislature may provide. pro-vide. And whenever the taxable property prop-erty within the Stnte shrill amount tf Four Hundred Million Dollars, the rat shall not exceed five mills on ench dollar dol-lar nf valuation; unless a propositior to incrnsp such rate. spoHfy iner thf rat e proposed and the time during which the same shnll be levied, be firs' submitted to n vote of such of th( nunlified electors of the Stnte as. In the vear next preceding such election, shnl hnw. prud a property tax nsscssed If them within the State, and the majority majori-ty of those voting thereon shall vol in favor thereof, in such manner as maj , i l e provided by law. ! S. The making of profit out of pub-I pub-I lie nmn-ys. using the same for nm purpose not authnrizr-d by Inw, by an t i s 1 . 1 i i" officer, stinll l e deenvd a felony ' i nml sbnll be punished as provided bi law. but rnrt of such pu n i si i m '-n t shnl j !-o dis-iiiriliricntion to hold public office P. No a ppropr ia t ion shall be ma - le 1 or nnv expend i t lire authorized bv in i T . ' tr i 1 : 1 1 m re. whereby ih'1 f- pen ii 1 1 n rej 'if iii'- Si:tte, durinrr any fi"al yeir til r-xce.-d the. total tax then provider 1 fur by Inw, and applicable for such an-' an-' . !-.--,. nrt:on or expenditure, unb-ss t'n I.'-ci da t ii rc making such a ppropj-K) t !o:i I 1 -hail pi-.-'V'dc for levy in g a sj f fVior. 1 ax. nT c. ceding the ratf allowed ir '.S-tjun f; of t h i arti'de, to pay sucri appropri j.tion or expenditure within ' such fiscal yea r. This provision shall not apply to appropriations or expenditures expendi-tures to suppress insn rreei ions, 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 ur franchises. Sec. 2. The Secretary of Stale is hereby ordered to gi ve this proposition proposi-tion to be pu bl ished in at least one newspaper in every county in the State where a newspaper is primed :hp( published for two months preceding the next general election. Sec. 3. This proposition shall be .submitted to the electors of this Stale at the next general election for their approval or disapproval. AH official ballots used at such election shall hae printed or written thereon the words. "For the amendment of Aritele 13 of 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 pro v Mod by law in the case of election of State officers. Sec. -i. If adopted by the electors ot the State, this amendment shall take effect January 1, 19:7. Approved March 20th. 1015. |