THE J. A. A. RECORD 



Page Five 



The Proposed Revenue Amendment 



The proposed revenue amendment adopted by the last General Assembly includes revi- 

 sions of Sections 1, 2, 9 and 10 of Article IX of the State Constitution. The present 

 sections and the amended sections are published side by side below. The proposed amend- . V ■, ' 

 ments will be submitted to the voters at the general election November 4, 19}0. — Editor, ■ 



Present Section I '^; 



Sec. 1. The General Assembly shall provide such reve- 

 nue as may be needful by levyitig a fax, by valuation, so 

 that every person and corporation shall pay a tax in pro- 

 portion to the value of his, her or its property — such value 

 to be ascertained by some person or persons to be elected 

 or appointed in such manner as the General Assembly shall 

 direct, and not otherwise: but the General Assembly shall 

 have power to tax peddlers, auctioneers, brokers, hawkers, 

 vterchants, commission merchants, sliowmen, jugglers, inn- 

 keepers, grocery-keepers, liquor dealers, toll-bridges, ferries, 

 insurance, telegraph and express interests or business, vend- 

 ers of patents and persons or corporations owning or using 

 franchises and privileges, in such manner as it shall from 

 time to time direct by general law, uniform as to the class 

 upon which it operates. 



Present Section 2 



Sec. 2. The specification of the objects and subjects of 

 taxation shall not deprive the General Assembly of the 

 power to require otixr subjects or objects to be taxed, in 

 such manner as may be consistent with the principles of 

 taxation fixed in this constitution. 



Present Section 9 



Sec. 9. The General Assembly may vest the corporate 

 authorities of cities, towns, and villages with power to 

 make local improvements by special assessment or by special 

 taxation of contiguous property or otherwise. For all other 

 corporate purposes, all municipal corporations may be 

 tested with authority to assess and collect taxes, but such 

 faxes shall be uniform in respect to persons and property 

 within the jurisdiction of the body imposing the same. 



:;• ■ ' . V Present Section 20 ' j^. A ;.' '; i ; 



Sec. 10. The General Assembly shall not impose taxes 

 upon municipal corporations, or the inhabitants cr property 

 thereof, for corportite purposes, but shall require that all 

 the taxable property within the limits of municipal cor- 

 porations shall be taxed for the payment of debts contracted 

 under authority of law, such taxes to be uniform in respect 

 to persons and property within the jurisdiction of the body 

 imposing the same. Private property shall not be liable to 

 be taken or sold for the payment of the corporate debts of 

 a municipal corporation. 



Amended Section 1 



Sec. 1. The General Assembly shall have power to 

 enact laws to provide revenue. All real estate for the 

 purpose of imposition of taxes shall be in one class, except 

 that mineral lands and land devoted to reforestation may 

 be in different classes. 



Amended Section 2 



Sec. 2. If a tax is imposed on incomes the state shall 

 not receive more than 1 5 per centum of the proceeds there- 

 of after deducting the cost of collection except by the 

 affirmative votes of two-thirds of the members elected to 

 each house of the General Assembly. And unless other- 

 wise provided by a similar two-thirds vote the remrainder 

 shall be distributed among the several counties in the ratio 

 which the total collected from taxpayers of each county 

 bears to the total collected from taxpayers of the whole 

 state, and the amount allocated to each county may be 

 further divided among the county and other municipal 

 corporations within or partly within such county as the 

 General Assembly may from time to time by general law 

 direct. Other taxes collected by the state may be distrib- 

 uted in whole or in part among the counties and other 

 municipal corporations in such manner as the General As- 

 sembly shall direct by general law. 



Amended Section 9 



Sec. 9. The General Assembly may vest the corporate 

 authorities of cities, towns, villages, sanitary districts, park 

 districts and other municipalities with power to make local 

 improvements by special assessments or by special taxation 

 of contiguous property, or otherwise. For all other cor- 

 porate purposes, all municipal corporations may be vested 

 with authority to assess and collect taxes. 



Amended Section 10 



Sec. 10. Except as permitted in Section 2 the General 

 Assembly shall not impose taxes upon municipal corpora- 

 tions or the inhabitants or property thereof for corporate 

 purposes, but shall require that taxes be levied by munici- 

 pal corporations for the payment of debts contracted under 

 authority of law. Private property shall not be liable to 

 be taken or sold for the payment of the corporate debts of 

 a municipal corporation. 



