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Show CONSTITUTIONAL AMENDMENT NO. 2 Propostaf to Amand Sections 2 and, 8, Article XIII, of the Constitution Constitu-tion of Utah Rotating to Property Subject to Taxation and Rates of Tax A resolotion proposing amendment to Sections 2 and 3. Article Lk of ths Caeatlttrtlon of the State of Utah relating re-lating to property subject to taxation and rates of tax. Bo It resolved by tbe Legislature of the State of Utah, two-thirds of all the DMvmfceTs olected to each bouso eoacoxrisui therein : Sertion 1. That it is proposed to amend Sections 2 and 8. of Article 18 of tho Constitution of the State of Utah, so that such sections will read as follows: 8ac t. To ths end that the burden of taxation may bo co.ultAhlo cpon all property, the legislature la empowered 1 to divide all property inelndlnr mon- J , eye and credits as well as phyalcal property, into classes and to determine deter-mine what class or claaoe of property proper-ty shah bo sribjoct to taxation and , what property, if any, ihoU not bo i subject to taxation. Taxes shall bo uniform open alt property of the name class and shall ba levied and collected collect-ed for public purposes only. Tares may bo impoved upon any and all property. Including privileges, franchises fran-chises and Ucenaea to do business In the state, but this shall not b so con -1 strued as to authorize the tayntton of; the stocks of any company or corporation corpora-tion when rhe property of such company com-pany St corporation represented by nch stocks hart, been taxed. The legislature leg-islature I empowered to Impose taxes tax-es rrpcm Incomes, which taxes may be graduated and progressive and mason-shin mason-shin exemptions may be provided, and a credit may be allowed on income tax- ' es for property taxes paid within the I Jpfj year) provided, that nothing in this '1 aootlon shall permit claailficatloa of I mine -or mining claims. IH Bee 8. Ths property of the Unit- vi od States, of tho state, counties, clUea, towns, school districts, munictpol cor-Derations cor-Derations and publics libraries, lots I with tho buildings thereon used exclusively ex-clusively for higher religious worship 01 charitable purposes and places of -burial not hold or used for private or corporate benefit, and mortgages upon both real and personal property shall M bo exempt from taxation. Ditches, canals, rasorvoira, pipes, and flumes owned and used by individuals or cor I poratlona for Irrigating Lands owned by such individuals or corporations, or the individual m ambers thereof, shall not he separately taxed so Ions as they shall be owned and used exclusively ex-clusively for such purpose ; a deduction deduc-tion of debits from credits may b authorized and taxee of the indigent poor may bo remitted or abated at such time and in such manner, as anay I bo provided by low. Sec. 2. The secretary of state is directed bo cause this proposed amend-! amend-! ment to be published as required by I the constitution and to be submitted to the electors of tho stato at the next general elootion In tho ma tin or provided pro-vided by law. 8oc. 8. If approved by the electors of the stato this proposed amendment shall take effect on the Drat day of January, 1923. Approved Kerch 17, 1VZI. |