THE I. A. A. RECORD 



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I The Proposed Revenue Amendment 



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■f The proposed rcieuiie avtemlmeitt adopted b\ the last General Assembly includes ret'i- 



I sions of Sections I, 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 ameud- 



' / vients will be submitted to the voters ut the general election \oi ember •/, 19 U). — Editor. 





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Present Section 1 



1. The Geinral As 



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.ill jiroi iili \iiil> rci < 



line lis nun be needful by /<( v;/,; ii /i/\, /m i iiliui/inn, 

 llhit !■((■; 1 jhr^Dii iiiiil e(irlnn\itinii \lhill pti) a tox in l>ri>- 

 poiliiiii III fhe itiliie of /'/>, In r or its proper/) — ^luh mine 

 to I'e list erliiined />) \oine jnv\iiii or I'ersoits /<> be eleeled 

 or ajipoiiilej in sncli iininner as the Geiier,il Assembly shall 

 (lireif, and not otheruise: but llie General As^enibl) shall 

 /hue jioiier l<i lax (nddiers, anelioiieers. brokers, hankers, 

 merchants, eoiiiinissioii inerchaii/s, shounien, jn;^;j,lers, inn- 

 keepers, ;^roeer) -keepers, liquor dealers, loll-briJ t^es, ferries, 

 insurance, /ele;^raph and express inleres/s or business, tend- 

 ers of patents and persons or corporation^ on nin'^ or usin^^ 

 franchises and pr/i //(•,;;<■>, /// siieh manner as if shall from 

 lime to time direct In :-i,cneral Ian , uniform as to the class 

 upon n hich it operates. 



Present Section 2 



Set . 2. The specipcation of ihe i)h]ecls and suh]eel\ of 

 laxalion shall not depriie ihe General Assembly oj the 

 pouer to reijuire other subjects or id'jects to be taxed, in 

 such manner as ma) be consistent iiith the principles of 

 laxalinii fixed in this constilulion. 



Present Section 9 



Sec. 9. The General Asseiii/'l) iinn i esl the corporate 

 authorities of cities, touns, and iilla;^es with power to 

 make local improvements b) special assessment or /'i special 

 taxation of conti\^nons preipcrt} or otherwise. iOr all other 

 corporate purposes, all municipal corporations nun be 

 tested with author//) to assess and cidlect taxes, but such 

 taxes shall be uniform in respect to persons and property 

 uilhin ihe jnrisdiclion sif the bod) imposiir^ the same. 



Present Section 10 



Sec. 10. The General Assembl) shall not impose /axes 

 upon municipal corporations, or the inhabitants i.r property 

 thereof, for corporate purposes, bu/ shall require /ha/ all 

 tin- taxable propert) uilhin fhe limits of municipal cor- 

 porations shall be taxed for the pa)inent of debts contracted 

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

 to persons and property within fhe jurisdiction of the hod) 

 imposing the same. Private propert) shall not be liable to 

 be taken or sold for fhe pay meiit of the corporate debts of 

 a municipal corporation. 



Amended Section I 



Sec. I. Tho Gi.-iuT.ll .\ssonil>l\ \ii.ill Ii.iw- power to 

 i.n.Kl l.wvs to provide revenue. All re,il ef.l.ite tor the 

 purpo'.e of imposition ot i,i\es sli.ii! be in ono elis>, c\cepi 

 th.it mincr.il l.tniK .mii l.iiij devoted to reioiest.ttion ni.n 

 be in diticrent el.isses. 



Amended Section 2 



Sec. 2. If a t.i\ is imposed on incomes die st.ite sli.ill 

 not receive more than 15 per centum of tlie proceeds there- 

 of after deducting; tiie cost of collection except b\ the 

 affirmative votes of two-thirds of the members elected to 

 each house of the General AssembK. And unless other- 

 wise provided b\ a similar two-thirds vote the remainder 

 shall be distributed amonj; the several counties in the ratio 

 which the total collected from ta.\pa\ers of each count \- 

 bears to the total collected from ta\pa\ers of the whole 

 state, and the amount allocated to each count\ ma\ be 

 further divided amoni; the county and other municipal 

 corporations within or partK within such counl\ as the 

 General AssembK- max from time to time b\ general law- 

 direct. Other ta.\es collected by the state m;iv be distrib- 

 uted in whole or in part amoni; the counties and other 

 municipal corporations in such manner as the General As- 

 sembly shall direct b\ j^eneral law. 



Amended Section 9 



Sec. 9. The General AssembK may vest the corporate 

 authorities of cities, towns, villaj;es, sanitary districts, park 

 districts and other municipalities with power to make local 

 improvements b\ speci il assessments or b\ special taxation 

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

 porate purposes, all municipal corporations ma) be vested 

 with authorit) to assess and collect taxes. 



Amended Section 10 



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

 AssembK shall not impose taxes upon municipal corpora- 

 tions or the inhabitants or propert) thereof for corporate 

 purposes, but shall require that taxes be levied b\ munici- 

 pal corporations for the pa\ ment of debts contracted under 

 authority of law. Private property shall not be liable to 

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

 a municipal corporation. 



