'V. — oz 1~' J 4 i 1 f B, 7 X I I a/ PROPERTY OF ^ ARf SCIENTIA VERITA A R T ~E SC I E N TIA VERITAc I I IC ~ ~ ~ ~ * I REVENUE SYSTE-FMS F ANI STATE AND lOCAL GOVERNMENTS -Av (CIAR1. ( I. II —N. D. 1). \\,t.\1NT1 i) I'1\ ('. NSI'S 'I,\X.,\'I ()N \Vs} \1 '/1 ) 1. 1 ) l'.. ANI) 'I AVVI 1 )N \'\' iI I t"1 (, I XN i(, '\11,,N.M\ I.i'NT' I'q I \INH, ( 1 itl. I ' i f I - F - -; " V.X 71 f REVENUE SYSTEMS OF THE STATE AND LOCAL GOVERNMENTS. A DIGEST OF CONSTITUTIONAL ANI) STATUTORY PROVISIONS RELATING TO TAXATION IN THE DIFFERENT STATES ANI TERRITORIES IN 1902. By CARL C. PLEHN, Ph. D., Associate Professor in the University of California. SITMMARY. This summary is intended to present a general survey of the revenue systems of the states and territories. It includes all that is characteristic and mnost of the important details of the several revenue systems, omitting the less frequent or less important items. It lhas been designed primarily for the purpose of showing in what state a given tax is in use, or a given provision relating to revenue may be found. If it is desired to ascertain what taxes are in use in a given state, the:information can be ascertained better from the colmpilation of the revenue laws of that state as given in Part oII of this digest; but if it is desired to know in what,"states a given tax or given provision obtains, such information will be more easily found in this summary. In general, the state laws leav.e wide disc(retionary powers to the local governments as to matters relating to taxation, but in each state there are some statutory provisions of a general character inten(led to bring about uniformity in the levy and collection, even of local taxes, within the state. This summary, as also the compilations of the revenue systems of the states, is based upon such general statutory provisions only. The provisions relating to taxation to be found in city charters or ordinances, local in character, have not been included in this summary, nor in the compilations for the states and territories. Both the sumnmary and such compilations are, therefore, primarily concerned with state taxation, and county and municipal taxation are covered only in so far as they have t)een determined or fixed by general state legislation. In this digest the word "municipal" refers to those divisions of government smaller than, or ranking below, the county, as cities, towns, townships, etc. The material in the compilations of the revenue laws of the several states and territories is presented, so far as possible, under fixed headings or classes. In the summary the same headings or classes have also been used as far as possible. The classification use(d is as follows: FirstGeneral Description, Constitutional Provisions, and Officers. Second ---Under each of three main divisions, namely, State Revenues, County Revenues, and Municipal Revenues, conme the following subdivisions --- A. Taxes. I. The general property tax. 1. Base. a. The property subject to taxation. The exeimptions. b. Assessment. c. Equalization. 2. Rate. 3. (ollection. II. Poll tax. III. Inheritance tax. IV. Corpo)(ration taxes. V. Business taxes and licenses. VI, VII, etc. Other taxes, where they occurred. B. Fees. C, ), etc. Other revenues, not taxes, where found. The summary follows as closely as may be the same classification, but with the following exceptions: No attempt has been made to summarize the general descriptions nor the constitutional provisions. This is for the obvious reason that everything of significance in them is necessarily embodied in the statutory provisions, and the mere distinction between statutory (6;17) 618 WEALTH, DEBT, AND TAXATION. and constitutional law can not be of any importance in interpreting the statistics concerning the revenues of the states. Furthermore, no attempt has been made to summarize the provisions in regard to fees, miscellaneous taxes, and other miscellaneous revenues. This is for the reason that scarcely any two states have the same provisions and any summary would necessarily be little more than a reprint of what is shown, almost as conveniently, under the descriptions of the revenue systems of the several states and territories. DEFINITIONS. The following definitions have ruled in the classification of material: Officers.-This list includes only those concerned directly with the assessment, levy or collection of taxes and other revenues. Officers, who, like the treasurers, merely receive the funds or act in some very subordinate capacity, are not included. A tax.-A tax is a general compulsory contribution of wealth collected in the general interest of the community from individuals or corporations by an exercise of the sovereign power of the government, and levied without reference to the special benefits which the contributors may severally derive from the public purposes for which the revenue is required. The general property tax.-This is a direct tax upon property, or upon persons, natural or corporate, in proportion to their property, except only such as may be specifically exempt on account of its or their public character or from considerations of public policy. This is the most widely used tax in the United States. Poll tax.-This is a direct personal tax, usually on males, in certain classes, apportioned, as the name implies, at so much per head. Inheritance tax.-This is a tax levied upon property passing by bequest, by the intestate laws of a state, or by deed or gift intended to take effect after death. Corporation taxes. —This term has been used somewhat broadly to include all taxes levied on corporations generally or on any particular group of corporations, when such taxes are notably different in form or administration from the taxes levied on private or individual citizens or their property. It does not include all taxes levied on corporations, but only those which appear to take on a special form. Business taxes and licenses.-These include all revenues collected from persons, natural or corporate, by reason of the business or calling in which they are engaged, whlere such collection is associated with and enforced by the granting of a license or permit to engage therein, and where the granting of such license or permit is a condition to the transaction of business or the following of a trade or industrial calling, the performance of any act, or the beginning of any undertaking. Among the subordinate terms used are: Base.-The kind of property, the classes of persons, the sorts of income, etc., on which the tax is levied. Exemptions.-Items naturally or logically included in the base, but which for reasons of public policy are treated as exceptions and arbitrarily excluded from the base. Items sometimes listed in the statutes as exempt, because the taxpaying ability they represent is levied upon in some other way, are omitted. Assessment.-Includes two processes: (1) Listing or enrolling, and (2) appraising or valuing the items entering into the base. (See further limitations, page 626.) Equalization.-Raising or lowering the assessment or appraisal, by districts or by classes of property in order to produce uniformity. (See further limitations, page 629.) Rate. —The amount of the tax falling on each unit of the base. Collection.-The process of gathering the revenues. This has been made to include the time of payment, of delinquency, the penalties for nonpayment and delinquency, the lien of the government, and other matters relating to the enforcement of the levy. OFFICERS. The states fall into two sharply distinct groups in relation to the election or appointment of officers dealing with taxation, as well as in regard to the general administration of the entire revenue system: the first, those in which the township is the unit of administration and hence the district or division for which the local officers are elected or appointed; the second, those in which the county is the unit. A few states have the township system in some counties and the county system in others. This may arise from a permanent difference in the plan of local government in different sections, as in Illinois, or it may be, as in the Dakotas, a merely transitional stage, passing away as soon as, with the growth of population, the counties are organized into townships. Under the township system there may be county officers to supervise the work of local officers, in the interest of uniformity, as do the county assessors in Indiana, and very frequently the collection of taxes for state, county, and municipal purposes is made by the county collectors. It is also common under the county system to allow certain cities, or towns and cities generally, to have their own officers, assessors, and collectors, for the administration of local or city taxes. But in that case state and county taxes, at least outside of the excepted cities, are usually assessed and collected by county officers. In the following general summary the differences in the titles of the officers have been ignored; and listers, appraisers, etc., have all been included under the term TAXATION AND REVENUE SYSTEMS. 619 "assessors." The particular titles used in the different states have been preserved in the abstracts for each state. The office of assessor is rarely combined with any other office, and it is very unusual for the assessor to be tax collector. A common exception, however, is that the assessor acts as collector for the poll taxes and collects taxes on easily movable personalty when the owner thereof has no realty. The office of the collector is, on the contrary, sometimes combined with that of another office; thus the treasurer, town or county, is often ex officio tax collector in Northern and Western states, while in some Southern states the sheriff acts as tax collector. Under the township system the roll, when made up by the assessor, is usually revised by some local board of review, which may be either the local legislative body, as the town trustees, or city council, or a board specially constituted for the purpose. The latter is more common in those states in which the assessment is made at infrequent intervals. The duties of these boards are to adjust differences between individuals and to hear appeals from the action of the assessor. After review by the local board, the roll is, in many states, referred to a county board of equalization, whose principal duty it is to equalize between the towns and cities in the county and sometimes to hear appeals from the action of the local boards of review. In many states there are also state boards of equalization, which generally have power to equalize the assessments between the different counties. Under the county system the first revision is usually made by the county board of equalization, whose chief duties are to equalize between the individuals, while the state board, if there be one, equalizes between the counties. Other officers having in some states important duties with the administration of the revenue laws are: State boards of assessment for certain classes of property, which classes are withdrawn from the local assessors, such as railroad property; the auditors, who frequently receive the returns of certain classes of taxpayers; and, in a few states, tax commissioners, vested with different functions in different states, but generally exercising supervision over the administration of the revenue laws and reporting to the legislature necessary changes. There are a few other officers, such as the tax inquisitors in Ohio and the back-tax commissioners in some of the Southern states, who are mentioned in the abstracts for the different states but not brought to- gether in the summary. The treasurers, state and local, are usually mere keepers of the public moneys and have little to do, unless ex officio, with the direct administration of the tax system. They have, therefore, not been included in the list of officers directly connected with' taxation. The chief value of this compilation of the officers, in connection with the statistics relating to the revenues, is to point out the differences in the system of administration which are likely to affect the thoroughness of the administration. The assessors, who make up the initial or primary assessment rolls for the general system of state and local taxes, are: 1. Elected or appointed by counties:1 In Alabama, Arizona, Arkansas, California, Colorado, Florida, Georgia, Idaho; in some counties in Illinois; in Indian Territory, Kentucky; by parishes in Louisiana: in Maryland, Mississippi; in some counties in Missouri; in Montana; in some counties in Nebraska; in Nevada, New Mexico; in some counties in North Dakota; in Oklahoma, Oregon; in a few counties in Pennsylvania; in some counties in South Dakota; in Tennessee, Texas, Utah, Virginia, Washington, West Virginia, and Wyoming. (a) The county assessors 2 are elected: Once every two years in Arkansas, Colorado, Florida, Georgia, Idaho, Indian Territory, Maryland, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming; once every three years, in Pennsylvania; once every four years, in Alabama, Arizona, California, Illinois, Kentucky, Louisiana, Mississippi, Missouri, Tennessee, and West Virginia; once every five years, in Virginia. 2. Elected or appointed by townships, towns, cities, or villages, or other analogous units: In Connecticut; in Delaware by the "hundred;" in District of Columbia;3 in some counties in Illinois; in Indiana, Iowa, Kansas, Maine, Massachusetts, Michigan, Minnesota; in some counties in Missouri and Nebraska; in New Hampshire, New Jersey, New York, North Carolina; in some counties in North Dakota; in Ohio, Oklahoma; in some counties in Pennsylvania; in Rhode Island, South Carolina; in some counties in South Dakota; in Vermont and Wisconsin. (a) The local or town assessors are elected: Once every year in all but three towns in Connecticut; in Illinois, Kansas, Maine, Michigan, Minnesota, Nebraska, New Hampshire, North Dakota, Ohio, Rhode Island, Vermont, and Wisconsin; once every two years in Delaware, Iowa, Missouri, New York, Oklahoma, South Carolina, and South Dakota; once every three years in three towns in Connecticut; in New Jersey and Pennsylvania; once every four years in Indiana and North Carolina; once every one to three years in Massachusetts; hold during good behavior in the District of Columbia. The assessors are compensated by salary or per diem: In all states except the following, in which they are compensated by commissions or (and) fees: Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana; in some cases, New Jersey; New Mexico; at the discretion of the appointing authority, North Carolina; Texas, Virginia, and West Virginia. i i 1 Yet in some of these states there are cities which have, or may have, their own independent officers for the assessment and collection of their separate city taxes. 2 As affecting the terms of these officers in some cases, see the frequency of assessment, below. 3 For the District, see abstract. 620 WEALTH, DEBT, AND TAXATION. There are state or territorial boards of assessment (or special officers), for certain subjects of taxation:' In Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Idaho, Illinois, Indian Territory, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, South Dakota, Tennessee, Utah, Vermont, Virginia, West Virginia, Wisconsin, and Wyoming. There are county boards of review or equalization: In Arizona, Arkansas, California, Colorado, Delaware, Florida, Idaho, Illinois, Indian Territory, Indiana, Iowa, Kansas, Kentucky; parish boards for railroads in Louisiana; in Maryland, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas Utah, Washington; between individuals in West Virginia, Wisconsin, and Wyoming. There are state (or territorial) boards of equalization: In Arizona, California, Colorado, Connecticut, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Michigan, Minnesota, Missouri, Montana, Nebraska, New tIampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, South Dakota, Tennessee, Utah, Washington, West Virginia, Wisconsin, and Wyoming. There are state tax commissioners, or boards exercising certain supervisory powers2 over the administration of the system of taxation as a whole or in part, exclusive of legislative or similar commissions for the revision of the revenue laws: In Alabama, Connecticut, Indiana, Maine, Maryland, Massachusetts, Michigan, New Jersey, New York, North Carolina, Tennessee; since 1902 in West Virginia; in Vermont and Wisconsin. The collectors for the main part of the system, other than for purely municipal taxes, are: 1. Elected or appointed by counties: In Alabama, Arizona, Arkansas, California, Colorado, Florida, Georgia, Idaho; in some counties in Illinois; in Indian Territory, Indiana, Iowa, Kansas, Kentucky; by parishes in Louisiana; in Maryland, Minnesota, Mississippi; in some counties in Missouri; in Montana, Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, South Carolina; in some counties in South Dakota; in Tennessee, Texas, Utah, Virginia, Washington, West Virginia, and Wyoming; taxation districts in Hawaii. 2. Elected or appointed by townships, towns, cities, villages, or other analogous local units: In Connecticut; by the "hundred ' in Delaware; in Maine, Massa chusetts, Michigan; in some counties in Missouri; in New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island; in some counties in South Dakota; in Vermont and Wisconsin. STATE REVENUES. A. TAXES. I. The general property tax. The general property tax is used as a state tax, that is, to supply some revenues for general state purposes: In all the states and territories except Connecticut, Delaware, Indian Territory, Pennsylvania, and Alaska. In Connecticut, however, the state levies what is in effect a general property tax on the basis of the number of specified polls, and in Pennsylvania the state levies a tax on certain classes of personal property. A number of other states have recently increased the proportion of their revenues coming from sources other than the general property tax, and correspondingly reduced the proportion drawn from that tax. This, however, is shown in the analyses of the revenues themselves, rather than in the summary of the laws. 1. Basea. The property included and exempt.-The property included is most commonly defined as: (1) "All property, real and personal, in the state not specially exempt;" it is also common to add: (2) "and moneys, credits, investments in bonds, stocks, joint-stock cornpanies, etc.," or "personal property generally of persons residing within the state." Vermont expressly exempts all personal estate of its residents located in another state, and several states exempt property taxed in another state or permanently located in business in another state. Most of the revenue laws distinguish two classes of property only, real and personal. The definitions of these two classes "for purposes of taxation" differ in many instances from the common-law definitions. The more important particulars in which they differ will be noted below. In the following states the revenue laws make no special definition of property "for purposes of taxation:' Delaware, Georgia, Iowa, Maryland, Mississippi, Tennessee, and Virginia. In the following states more than two classes of property subject to taxation are recognized and specially defined: Alabama, 14; Arkansas, 6; California, 5; Colorado, 3; Idaho, 3; Illinois, 5; Kentucky, 6; Louisiana, 15; Nebraska, 4; New Mexico, 3; Ohio, 6. Real estate is usually defined, for purposes of taxation, to include land and improvements thereon. All rights and privileges connected with land are also included in many instances, but these do not assume any great importance except in those states in which there are considerable amounts of public lands. T The list does not contain certain states in which some subjects of taxation, like the railroads, "lake return" to a state officer who does not, beyond receiving the returns, exercise any positive function of assessment. 2 Powers or duties analogous to those of these commissions are often conferred upon regular state officers. TAXATION AND REVENUE SYSTEMS. 621 Public lands, state and national, are not ordinarily taxable; but in some states the interest, or possessory claim, of persons acquiring title to public lands, as under the homestead laws, or by purchase under contract from the state, is taxable. In others the settler is not taxed until he has an interest sufficient to entitle him to a patent. In some of the latter, however, the improvements madle by the settler on public lands are taxable. In some states possessory claims and private improvements on public lands are taxed as real estate; in others, as personal property. As these differences in classification seriously affect the comparability of the tables of the assessed valuations, especially in the Western states, every effort has been manle to learn the exact practice. The statutes are usually ambiguous on this point, and it has been necessary to gather this information from the attorneygenerals of the states. In the following states there are no particular provisions of the law bearing on possessory claims, presumably because there are no great number of such interests in these states: Alabama, Connecticut, Delaware, District of Columbia, Florida, Illinois, Kentucky, Louisiana, Maryland, Massachusetts, Mississippi, Nebraska, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, and Virginia. In the following states the law provides that for the purposes of taxation real property shall include, in addition to land and improvements thereon, the possession of or right to the possession of land: Arizona, Arkansas, California, Colorado, Georgia, Idaho, Indian Territory, Iowa, Kansas, Maine, Minnesota, Missouri, Montana, Nevada, Ohio, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, West Virginia, Wisconsin, and Wyoming. But possessory claims are not taxable until title is acquire(l: In Arizona, Idaho, Kansas, Missouri, Montana, Oklahoma, South Dakota, Wisconsin, and Wyoming. Possessory claims are taxable as personal property: In Indiana, Michigan, New Mexico, and North Dakota. Improvements on public lands, the title to which has not yet passed to the settler, are taxable as personal property: 1 In Arizona, Michigan, Minnesota, Montana, New Mexico, Oregon, Texas, and Wisconsin. Improvements on land are specially defined so as to imply treatment or valuation apart from the landl:2 In Arizona, California, C(olorado, Idaho, Nevada, New Hampshire, New Mexico, New York (since 1903), Ohio, and Utal. I I I i Personal property is not specially defined, for purposes of taxation: In Delaware, District of Columbia, Georgia, Iowa, Maryland, Mississippi, Nebraska, New Hampshire, North Carolina, Pennsylvania, Tennessee, and Virginia. Personal property is defined, for purposes of taxation, to include all things other than real estate: In Alabama, Arizona, Arkansas, California, Colorado, Idaho, Indian Territory, Kansas, Kentucky, Louisiana, Minnesota, Missouri, Montana, New Mexico, Ohio, Oklahoma, South Carolina, Utah, Vermont, West Virginia, and Wyoming; also certain items specially enumerated in Alabama, Arkansas, Indian Territory, Kansas, Kentucky, Louisiana, Minnesota, Missouri, Ohio, South Carolina, West Virginia, and Wyoming. Personal property is defined, for purposes of taxation, only by the enumeration of the particular items inclulded: In Connecticut, Florida, Illinois, Indiana, Maine; "personal estate," in Massachusetts; in Michigan, Nevada, New Jersey, New York, North Dakota, Oregon, Rhode Island, South Dakota, Texas, Washington, Wisconsin, and Hawaii. Irrespective of general definitions under which they would ordinarily fall, the following items are specifically and arbitrarily define(l, for purposes of taxation, as real estate or as personal property, respectively: Ferries or ferry franchises, as real estate in Iowa, New Iampshire, and South Dakota. Ibid., as personal property in Wisconsin. Franchises, special, as real estate in New York. Franchises, corporate, as real estate in Wyoming. Fruit or nut bearing or ornamental trees or vines, as real estate in California and South Dakota. Gas and water mains, as personal property in Montana, North Dakota, South Dakota, Washington, and Wisconsin. Land scrip, railroad, as real estate in Minnesota. Mineral rights, as real estate in Alabama, Arkansas, California, Colorado, Connecticut,3 Idaho, Illinois, Kansas, Massachusetts, Minnesota, Missouri, Montana, New Jersey, New Mexico, New York, North Dakota, South Dakota, Utah, and Washington. Mining claims, as personal property in Arizona. Railroad track, or property ne.cessarily used in operation, as real estate in Arkansas, Illinois, Indiana, Maine, Nevada, New Ilampshire, and New York. Ibid., as personal property in Iowa, North Carolina, Ohio, and South Carolina. Ships are not deemed property for purposes of taxation in Washington. Street railroad tracks, as personal property in Montana and South Dakota. Telegraph lines, as real estate, or improvements, in Arizona, New Hampshire, and New York. Ibid., as personal property in California and South Carolina. Telephone lines, also, in New Hlampshire. Toll bridges, as real estate in Iowa, Nevada, and New Hampshire. Bridges, as real estate in New York. Ibid., as personal property in South (arolina and Wisconsin. Toll roads or turnpikes, as real estate in Arizona, California, Idaho, and Nevada. Ibid., as personal property il South Carolina. Water ditches, as real estate in Arizona, California, Idaho, Nevada, and New Hampshire. 3 Not taxed for state purposes. These are the two most important exceptions modifying the proportions of assessed real estate to assessed personal property. 2See further provisions having the same effect, under Assessment, page 628. I 622 WEALTH, DEBT, AND TAXATION. Debts may be deducted from credits, or from moneys and credits, or from money at interest: In Arizona, Arkansas, California, Colorado; if liable to be assessed and set in the list of creditors, in Connecticut; in Idaho, Illinois, Indiana, Iowa, Kansas, Maine, Massachusetts, Michigan, Minnesota, Montana, Nebraska, Nevada, New Hampshire, North Carolina, Ohio, Rhode Island, South Carolina, South Dakota, Texas, Utah, Virginia, Washington; average amount during year, in Wisconsin; in West Virginia and Wyoming. Debts may be deducted from personal property: In New York, Rhode Island, and Texas; from certain items only, in Vermont and West Virginia. Debts may be deducted from all property: In New Jersey. Franchises, corporate and special, are specifically mentioned as taxable property, under the general property tax:1 In Arizona (of railroads); in California, Colorado, Illinois, Indiana, Kentucky, Louisiana; of certain classes of corporations only, in Massachusetts; in Michigan, Minnesota, Missouri, Montana, New York; of railroads, North Carolina; of certain classes of corporations, in North Dakota; in Tennessee, Texas; of certain classes of corporations, in Utah; in Vermont, Washington, Wyoming, and Hawaii. In the following states and territories shares of stock, in those corporations for whose taxation or for the taxation of whose property special provision is made, are not taxable to shareholders: Arizona, Arkansas, California, Colorado, Connecticut, Florida, Idaho, Illinois, Indian Territory, Indiana, Iowa, Kansas, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, West Virginia, Wisconsin, Wyoming, and Hawaii. In two of the above states shares of stock in corporations are declared to possess no value over and above the value of the property of the corporation they stand for and represent and are not taxable to the shareholders, namely: Arizona and California. The "corporate excess," or the amount by which the market value of the capital stock of the corporations exceeds the value of the tangible and other property assessed to the corporations, is distinctly specified as an item of property taxable to the corporations in the following states: Illinois, Indiana, Minnesota, Mississippi, Nebraska, North Carolina, North Dakota, South Dakota, and Tennessee. It is probable that the same item is taxable in some other states by construction of other parts of the revenue laws, but only those states have been included in which it is obviously intended to tax this as an item of property taxable to the corporations under the general property tax. (See, further, Corporation taxes, page 6:33.) 1 Presumably such franchises are included under the general idea of property in other states as well. This list includes only those states which provide especially for such taxation. In the following states shareholders are taxable on that portion of their holdings which represents the 'corporate excess:: In Alabama and the District of Columbia; in Iowa (some corporations; see, also, above); and in Maryland. In the following states it appears that shareholders are taxable on their stock to its full value (if found) without reference to any taxes paid by the corporations: Delaware, Georgia, Louisiana, and Washington.2 The bonds of domestic corporations, held by residents of the state, are taxed at their market value, the tax being payable by the corporation: In Maryland and Pennsylvania. Certain items of income are arbitrarily defined as property for purposes of taxation: Gross receipts of toll bridges, telephone companies, etc., in Alabama. Gross commissions of factors, brokers, etc., in Alabama. Gross receipts of cotton pickeries, warehouses, etc., in Alabama. Gross proceeds of mines, in Colorado, Nevada, South Carolina, and Utah. Ground rents, in Delaware. Net receipts of foreign fire, marine, and inland navigation insurance companies, in Illinois. Ibid., all insurance companies, in Nebraska and Oklahoma. Specified items of personal income, in Massachusetts. Excess of premiums collected by insurance companies over losses paid, in Montana. Net yearly income of ships engaged in foreign carrying trade, in New Hampshire and Massachusetts. The income of any annuity unless the capital be taxed, in Minnesota, North Dakota, South Dakota, and Wyoming. Gross premium receipts of insurance companies, less dividends, cancellations, and commissions, in Ohio. Interest and income from United States bonds and other nontaxable securities, in Vermont. Gross receipts of express and telegraph companies, in Indian Territory. Gross receipts from foreign bridge companies, in Indiana. Polls are taxable as property or included in the rolls with property, at a valuation of, or at a rate per poll equivalent to a valuation of: $140 to $2,700, Delaware (until 1899);3 $100, New Hampshire; $200, Vermont.. Mortgages on real estate are taxable as personal property belonging to the mortgagee, and no deduc. tion is allowed the mortgagor from the assessed value of the property covered by the mortgage: In all states except Arizona, California, Colorado, Connecticut, Idaho, and Indiana; in nine counties in Maryland; in Massachusetts, New Jersey, Pennsylvania, Washington, Alaska, and Hawaii. Mortgages are (or may be )assessed to the mortgagee and the mortgagor allowed to deduct a corresponding amount from the assessed value of the land: In California; except as to excess of mortgage over assessed value of land, in Connecticut;4 in Massachusetts; in five counties in New Jersey; in Alaska and Hawaii; (since 1903, in Wisconsin). 2 For fute inomto regarding. coprain, se Corporation...............,_ 2 For further information regarding corporations, see Corporation taxes, page 633. 3 Taxed for local purposes only. 4 Not taxable for state purposes save under special conditions. TAXATION AND REVENUE SYSTEMS. 623 Mortgagor may have the mortgage assessed to the mortgagee if not over $700, nor over half the value of the property, and enjoy a deduction of a corresponding amount from the assessed value of the land: In Indiana. Mortgaged property taxable as a whole to mortgagor, unless mortgage is returned by mortgagee, in which case deduction is allowed: In Arizona. Same as above, except that claimed by mortgagor: In New Jersey. Mortgaged property taxable mortgage as such untaxed: In Colorado and Idaho. deduction may be to mortgagor and Mortgages not considered property for purposes of taxation: In Washington. Mortgages are assessed 8 per cent on amount of interest promised: In nine counties in Maryland. Mortgages are assessed 4 mills for state purposes only: In Pennsylvania. Exemptions-general rules.-All property belonging to the United States, and certain other items, such as greenbacks and bonds, are exempt by Federal law from all state and local taxation. Nevertheless most of the state statutes reenact this exemption. All property belonging to the states or territories, to counties, towns, cities, villages, or other divisions of government is in the nature of things exempt. Yet the state statutes very generally provide for this exemption. The only exceptions or apparent exceptions to this general rule are instances in which public property may, under some public or quasi public contract or agreement, be used for private profit or enjoyment; or in which property belonging to the municipalities, or even to the state itself, is included in the valuation which is the basis for the apportionment of state taxes to the municipalities. It is a general principle, usually expressed with great care and detail in the statutes, and, even when not so expressed, uniformly recognized and rigidly enforced by the courts, that private property exenlpted because devoted to a given or stated purpose, loses that exemption if devoted to some other purpose or used in such a manner as to yield directly or indirectly any private profit or enjoyment. As the three provisions above stated are unijorm in all parts of the United States, all reference to them is omitted in thefollowing summary. In many states where certain classes of property or the persons, legal or natural, owning or controlling such property, are taxed in a manner different from other classes of property, as, for example, public service corporations taxed on gross or net earnings, these classes of property are technically and by law expressly exempt from the general provisions of the law. But as these classes are in no sense relieved from any part of their proportion of the public burdens, they have been regarded as merely technical exemptions and are omittedfrom the summary of exemptions. The provisions governing them will be described under their proper headings in other parts of the general summary. The following summary is based upon the general statutes of the different states. Exemptions provided in local or special laws, commonly found in Southern states but prohibited by the constitutions of most Northern and Western states, are not included. Particular attention is called to the fact that owing to the great variety of expressions used, certain special or particular provisions which are given in some state statutes are covered by more general expressions in others. Thus, for example, only one state expressly exempts "nunneries," but in many others the same result is attained by exempting all "religious societies," while in others the term is "property used for religious purposes," and so on. So complex are the interrelations of the different provisions that this summary can serve only the most general purposes. Some more special questions can be answered by inspecting the compilations for the individual states; but for any detailed or exact information reference must necessarily be had to the statutes and the multitude of cases interpreting them. Class A.-Exemptions for religious, pious, charitable, or benevolent purposes, or for similar reasons: 1. Religious: Churches —All states and territories except Alaska. Parsonages -.-$f5,(X)(, Connecticut; Florida, Kansas, Kentucky; $6,000, Maine; Maryland, Michigan; $2,500, New Hampshire, New Jersey; not over $2,(0X), New York; North Carolina, South Carolina, Virginia, West Virginia, Wisconsin, and Wyoming. Religious societies or property held for religious purposes-I)elaware, Illinois, Iowa, Kansas; personal property to ($6,(K), Maine; Nebraska, New Jersey, New Mexico, New York, North Carolina, North D)akota, Oklahollma, South D)akoti, Tennessee, Virginia, Wisconsin, and Hawaii. Ecclesiastical societies and their stock —Connecticut and Mic(lhigan. Camp Ilmeet ing associations -— Minnesot a and New lJerse. Nunneries -Virginia. Religious hooks kept for sale ly v linimstlers or (colporteurs.-Alabama. 2. Pious: C( ii:Aeteries All st a: es ani( territories exce()t (.California. (CrI'mAl'ilori mlls — Io (wa. 624 WEALTH, DEBT, AND TAXATION, 3. Charitable and benevolent: Property used for charitable and (or) benevolent purposes or belonging to charitable and (or) benevolent societies or associations or institutions-Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware; personal property only, District of Columbia; Florida, Georgia, Idaho, Illinois, Indian Territory, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska; to $5,000, Nevada; New lTampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming. Grouped with the above are fraternal organizations, Grand Army posts, etc., lodges, etc.-North I)akota, Ohio, and Wyoming. Odd Fellows, order of, buildings, parts of buildings, furniture and equipment-Idaho; to $5,000, Nevada. Masons, order of, buildings, parts of buildings, furniture and equipment-Idaho; to $5,000, Nevada. Grand Army posts, charitable funds of-Connecticut, Kansas; $20,000, Massachusetts; Michigan, Vermont. Soldiers' Home-District of Columbia. Sons of Veterans, personal property of-Michigan. Union Veterans' Union, personal property of-Michigan. Women's Relief Corps-Michigan. Y. M. C. A., personal property of-Michigan. Young People's Christian unions, personal property of-Michigan, Virginia. W. C. T. U. associations, personal property of-Michigan. Temperance societies-Massachusetts. Asylums, homes, refuges, institutions, etc.-Arizona, Maryland; for orphans and aged and poor persons, Rhode Island; for orphans, and reformatories, Virginia; for orphans, for aged and infirm, and reformatories for fallen women, Washington; for deaf, dumb and blind, lunatics, and orphans, West Virginia; Home of the Friendless in Milwaukee, Milwaukee Orphan, Wisconsin; for orphans, Wyoming. Hospitals-Arizona; supported wholly or in part by state, also infirmaries, Connecticut, Idaho, Maryland, Mississippi, Missouri, New Jersey, North Dakota, Pennsylvania, Rhode Island, Virginia, Washington, West Virginia, and Wyoming; the Queen's Hospital, Hawaii; Kapiolani Maternity Home, Hawaii. Widows and orphans, property of-not to exceed $1,000, when total is not over $2,000, Arizona; $1,000, when total is not over $5,000, Idaho; $500, if total does not exceed $1,000, Massachusetts; to $5,000, Nevada. Widow or mother of deceased pensioner-$1,000, Connecticut. Pensioned widows, fathers, and mothers-$1,000, Connecticut. Dependent on own exertions —$200, Florida. Aged and infirm, unable in judgment of assessors to contribute —Iowa, Maine; over 75 years, $50), if total is less than $1,000, Massachusetts; Oregon and South Dakota. Poverty, by reason of, persons who in the opinion of the assessor are unable to contribute-Michigan, Oregon, and Rhode Island. Disabled persons, and maimed-$200, Florida and Mississippi. Deaf-mutes, insane, and blind-to $1,000, Alabama. Deaf and dumb-Miississippi. Blind persons-$3,000), Connecticut and Mississippi. Persons assessed for less than $100-Maryland. Unmarried women over 21 years of age-$500, if total does not exceed $1,000, Massachusetts. Soldiers, sailors, or marines of the United States-When pensioned, up to $3,000, Connecticut; $800, unless property is over $5,000, Iowa; receiving state pension, Maine: and their widows $2,000, unless property is over $5,000, Massachusetts. 3. Charitable and benevolent-Continued. Widows, unmarried, of the above —800, unless property is ovei $5,000, Iowa. Persons who have served in Army, Navy, Marine Corps, or Revenue Service of the United States-$1,000, Connecticut. Indians, estates of, Maine, Michigan; lands, New York, North Caro lina, Oregon, and Wisconsin. Class B.-Exemptions granted for education, or the advancement of knowledge: 1. Schools, colleges, and the like: Educational purposes generally, or educational institutions and societies, property used for-Alabama, District of Columbia, Florida, Indiana, Kentucky, Maryland, Montana, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Virginia, and West Virginia. School property-Alabama, Arizona, Arkansas, Colorado, District o! Columbia, Idaho, Illinois, Indian Territory, Indiana, Kansas, Lou. isiana, Minnesota, Missouri, Nebraska, New Hampshire, North Dakota, Ohio, Rhode Island, South Carolina, Texas, Virginia; fref schools, West Virginia; Wyoming and Hawaii. Academies-Arkansas, Connecticut, Georgia, Kansas, New Jersey. North Dakota, Pennsylvania, South Carolina, Virginia, and Wesi Virginia. Normal schools-Vermont. Colleges-Arizona, Arkansas, Connecticut, Delaware, Georgia, Indiar Territory, Kansas, Louisiana, Maine, New Jersey, North Dakota, Pennsylvania, South Carolina, Virginia, West Virginia, and Wisconsin. Seminaries of learning-Georgia, New Hampshire, North Dakota Pennsylvania, and Virginia. Universities, endowment-Kansas, Pennsylvania, and Wisconsin. Professors and president of Brown Universit — to $10,000, Rhode Island. California School of Mechanical Arts-California. Leland Stanford Junior University-California. 2. Libraries, library associations, etc.: Public libraries-All libraries not professional, Alabama, Arizona; free public, California, Colorado; personal property, District of Columbia; Florida, Georgia, Idaho, Illinois, Iowa, Kansas, Kentuckyl Louisiana, Michigan, Minnesota, Montana, New Mexico, Oklahoma' Oregon, Rhode Island; personal property, South Dakota; Texas' Utah, Virginia, Washington, West Virginia, and Wyoming. Certain law libraries-Ohio. Private libraries-Of ministers, Alabama; $200, Connecticut; District of Columbia, Idaho; $300, Iowa; family, $50, Kansas; Michigan, North Carolina; $100, South Dakota; Vermont; family, West Virginia; $200, Wisconsin. School books-I)istrict of Columbia; $50, Kansas; and Michigan. Books, philosophical apparatus, paintings, and statuary of any company or association kept in a public hall-Georgia and Louisiana. 3. Associations for the advancement of science, letters, etc.: Literary institutions and societies-Alabama, Connecticut, Florida, Indiana, Iowa, Kansas, Louisiana, Maine, Maryland, Massachusetts, New Mexico, North Carolina, Oregon, and Wisconsin. Scientific institutions and societies-Alabama, Connecticut; personal property, District of Columbia; Florida, Indiana, Iowa, Kansas, Maine, Massachusetts, Michigan, New Mexico, North Carolina, Oklahoma, Oregon, South Dakota, Tennessee, and Wisconsin. Philosophical societies-Illinois. Biological and fish stations-New Jersey. Mechanical societies-Illinois and South Carolina. Turner societies —Wisconsin. 1 Other similar exemptions may be found in the charters of other universities. TAXATION AND REVENUE SYSTEMS. 625 3. Associations for the advancement of science, letters~ete.-Continued. Art gallerie, public-Wisconsin; the, Corcoran Art Building, District of Columbia. Museums, free public-California. Virginia Historical Society-Virginia. Association for the Preser-vation of Virginia Antiquities, Confederate Memorial L_.iterary Society, 'Mount Verrnon Ladies' Association of the Union —Virginia. Bunker 1lill Monument Massachusetts. C1lass (. —Exeniptions granted in return for services reg-arded ats of a pidblic. characeter: Agricultural societies-$25,0(X), Alabama; Arizona:- stock of, Conlnecticut - Florida,, Illinois, Iowa, MN-ass.achuselt~ts, Michigan, Minnesotan, Montania, Nebraska, New.Mexico, New York, South. Carolina, West Virginiai and Wis~conhin. l.Iortia ultural societies-Illinois, Montana, and -Nebraska. industrial expositions-M.,linnesot a arti(I Wisconsin. Fire companie(s, 01 apparatus and buildings-Arizona, Arkansas, C'onn1ecticuti Flouida, Illinois, Iowa, Kanisasl, M.,2ichigani, Mintiesota., -New,Jersey, New York, Ohio, Oklahoina, South Carolina, South l)akota, Texis, W aslington, West Virginia, Wisconsin, and VWvoming Firemen —Froni road taxes, New Mexico. Arnmories-Michigan, New Jersey, North Carolina, North, Dakota, Ohio, and Wisconsin. (7as8 D.-iExemptions granted for economic or fiscal administrative reasons: 1. Exemptions intended to lighten the burden upon the poor or those of moderate means, or to encourage industry andl frugality generally: Abatement from all property, real and personal-$300, Hawaii. Improvements in and on land to $500 Washington. Abatement from personal property —$20) each family, Kansas; used in connection withi business, $20t, Michigan; $100, Minnesot~a;10 North Dakota; $100, Ohio; $300, Oregon; $1,000, Tennessee: situiated in another state, Vermont; $300, Washington. Cash-$100, Connecticut and Delaware. Household furniture, or goods, or kitchen utensils —to $1,50, Alabama; $200, Colorado; $500, Connecticut; other thanr plate, Delaware; $1,000, IDistrict of Columbia; $300, Iowa; $2,50, Kentucky;.500, Louisiana; $200, Maine;- $1 000, Massachutsetts; $500, Mihgn $25, N orth. Carolina; $200), South Dakota; $2,50, Texas; $5(X), VerMont; $200, Wisconsin arid Wyomning. Beds rind bedding requisite for famnilyv —Iowa, Siouth l)akotrr, and Wyoming. Wearing apparel-Alabamia, Connec~ticut, D)elawaic, i)istrict of Columbia, Iowa, Kansas, Maine, Maryland, Massachuisetts, Mficlrga n, North Carolina, South Carolina, South Dakota, Vermnont, Wisconsin, anld WXyOmfitg. Articles of personlal a on etDsrcof Columbia. Provisions Andl seed, Alabama; Connect icuti for one year, l)claware: AMaryland - to $50K), Michigan.: foi- one Veur,11 Oklahonmat: $00 South ( atrohna, for one yentr, Vreriiorit for- six m1onit Its, Wviscorisin. Food for frti uv-x owa; for onev year, Oklahoma and South D)akot ii Fuel fot family uise-CXonnect ictit, Marvlanrld: to $.500, Mlichigan: for one year, Oklahomia and -Souith l)ako't a. Tools, farmirwg % —25 wvorth, Alabamra $200), Conniectiu; Deawr $200, Idaho $300), Iowa; Mainev: $300, Mary-lanld, Massachuisetts, rind Verionot. Tools, lacrhnincs' —$25, Alabatna andl implementts of profession, Delawa're; $VW, idaho: $30, lowna: Maine; SOt), Marvlanid and Massaciusettsa $501), Michigan and Vermont. Tools, iminers'), prospector, or house"holder —520, Idaho. 9:32-071 40 1. Exemptions intended to lighteni the burden upon thre poor or those of moderate means, etc.-Continiud. W agon-One, Alabamla; wxagon, t( amr and haritess of teamster, Iowa; one wagon, sleigh, and ha'rness, Vierrnont; of farmer, bravitig tir-es three inches wide, rind slemghs gauge four feet six- inches, Wiscon~sin. Sewing maclimes-One to each I faintly when persontir property, does not exceed $250, Alabani a -,ome Michigran. Looms and spinning wheeIs, farmily-Alabamnal Musical instrumnents-U3sed by chur-ch es, Connect icut t iot. exceeding $1,500, Maine. Family portraits —Alabaniri, District (if Colourbirt, lowni, Michigzan, Oklahomna, South Dakota, armd Wisconsini. Doniestic animals-Under 1 vearr of ge (swinre nIt)(I shee~p tindler 6 irontits), Iowa,; unader 6 months,, Mainre; Sallie mslowva, 'Ma-ssachnSetts and Michrigran 4 months old, Vermoit. Shieep —Ten bead, Alabama: $100, Connecticut. uinder (i month of age, Iowa, Miassachruset-ts, and Mrichriganii Swine —Under (S nonthis of Iirt-e, Iowra, M\assrachiusctts, nrtrd 'Michigan. Oxen — One yoke, Alabama. h.ogs —T'wenty head, Alabamar; $.50, Connect icit. CowAs artil calves —TwAo, Alabamna. Poultry —Alabamia: $25, Connecticut; Iowta: $15, Mashuets $25, Vermont. Bves —Teni stand, Iowa. D)eposit-s in sirvings brinks-,New,Jersev arid New York. IHoniestead —Whiei miot over $209, New Mexico. Possessory rights to public lands-Idatho, Oklahoma, and other states liv construction. Watch-One, $25, Vermonit. 2. Exemptions intended to adjust inequalities or to correct other inconrgruities in the operation of the revenue laws, to equalize the effect of the chosen date to which thre assessment, refers, to prevent dlouble taxation and the like:1I Crops of preceding year, produce of soil-Alalbara, Connecticut; grain and produce of land, D)elaware; and produce, Iowa; Kentucky, Maine, Marylandl, Tennessee; hay and produce, sufficient to winter stock, Viermont andl increase of liv e stock, West Virginia. Growing crops-California, Idaho, Tennessee, and Wisconsin. All fiber crops-h1awaii. Products, nianufactured dtirimig the year arid remaining unsold Alahiama, Tetinessee, rind W~est Virginia. Fishl while in hands of fishernman on' pac-ker i-ot. scld-Mlaryltaind. Produce of mianes, stilt wells, anid oil wvells, of thre year and UnsoldWest Virginia. -Mort~gages ----J.dahio when not (deductedl New Jlersey; of nonresident-s utider certain conditions, New Xork. Toll roads or plank ro d -W c ns. Stock oti hrrind of in atnufact itter onr 'r e m t- D l w r Stock in corporattions such that, no dividends are. paid-New Ihampshire..Minling chlaiims —idal Iho. Mines —For tenl yearls, ~Mlirii: but molt proceeds, Nevada; for' te'n N'ctits's Newx Mexico. Sw anip trald Swv tle In mds- ()IItp o en e it5 o, fotr cii yeats, N ew.3. E'xetrptiotis iii ettdedl to foster or pronmot e ccrtt inir schecteui iitdtistmries, ito rdford untrinls of t i'aimts rtti t ition, to lwtest'tv\( roads, and the * liko': Irtigmit itimt dlitclhes - P iv t aind mutt sellimtg war emv', A rizonta, ('olorrido, hiththto, aritl Utrihi;pitblic, wuhen ftrec, New 'Mexico:; rill, for' six yerrrs, New Mexico. Fruit. andr mait bearing trt s ---For four voial's from tfitne of plarititig iii ortchlrdm fotri, Cralifornmia; Wash t-dittgtort it10tbear'ing, Flonida; mind fot'cst, Nebriaska; frtuit Mr forest, Sol It Dakota. IThmis does trot- inmetide puttely techinicail exemptions, butt only titose I which apipruently wor'k tim- exetmptioni not graiited in other' crases. 626 WEALTH, DEBT, AND TAXATION. 3. Exemptions intended to foster or promote certain selected industries, etc.-Continued. Vines, grape, for three years from time of planting in vineyard formCalifornia. Manufactories' —Cotton, for five years; if total investment is $50,0(00, ten years, Alabama. Shipbuilding, for five years; or if $50,000) is invested, for ten years, Alabama. Beet sugar, until 1910, Iowa; ten years, Wyoming. Certain specified industries, Mississippi; ibid., for five years, New Mexico. Woolen mills, smelter, refining and reduction works, and tanneries, for five years, New Mexico. Oxide of zinc, or metallic zinc, three years, Wisconsin. Canning pineapples, jams, jellies, etc., lawaii. Railroads-New roads, for ten years after 1901, Arizona and New Hampshire; six years, New Mexico; real estate of, for eight years, Vermont. Tree plantations, etc.-Connecticut; twenty years from 1882, Maine; ten years after trees reach four feet, Massachusetts; for fifteen years, not over $25 per acre, Rhode Island; to $1,000, South Dakota; belts, Wisconsin; forest lands fenced to protect springs, Hawaii. Vessels-Delaware; in foreign trade, Massachusetts; registered in the state and owned by American citizens, New York; in'construction, Washington. Cooperative insurance companies —New York. Fences, line-Nebraska. Fishing apparatus-$200, Connecticut. Imports-Delaware. Class E.-Exemptions by legislative contract: There are a considerable number of scattered exemptions granted to various institutions of learning, or to various industrial enterprises, to towns and villages, to certain groups of persons and to bondholders by legislative or constitutional contract of more or less long standing. These are of interest rather as exceptions to the rule than on account of their effect upon the general figures or statistics of assessment or valuation. Among the most important of these are the exemptions of various bonds, state and local. There is so much variety in the practice of the different states in this regard and so many exceptions within each state that no general summary would assist in interpreting the statistical returns. Hence all of these are omitted here. b. Assessment.-The term "assessment" as used in this summary includes only the two processes of: (1) Listing or enrolling and (2) appraising or valuing the property or persons to be taxed. (Cf. Cooley, Taxation, second edition, page 351.) This is the usage most commonly found in recent statutes. In some of the older states, however, notably in some of the New England states, there are statutes still in force in which the term is used to cover all the processes involved in determining the amount of tax each individual is to pay. That is, it includes not only the " assessment," appraisal, or valuation of property, but also the actual levy of the tax. (Cf. People v. Weaver, 100 U. S., 539.) The phrase "assessing the property" expresses more nearly the modern or first mentioned meaning, while 'assessing the taxes" implies the older or second mentioned meaning of the term. No serious confusion is likely to arise from this difference in local usage, as the context can be relied upon to make the meaning clear. (Cf. R. I. Hospital Trust Co. v. Babbitt, 22 R. I., 113.) In most of the states there is one general assessment roll in which all taxable property, with comparatively few and insignificant exceptions, is entered and upon which the state, county, and all local taxes are levied. This roll is variously known as the assessment roll, assessment list, "duplicate," "grand duplicate," "general inventory," "grand list," or by other names suggestive of local practices. The initial assessment, or valuation and listing, of all property, except that of certain classes of public service corporations (assessed by state boards, see below) is usually made in districts (ward, township, county, etc.) by local assessors. (See Officers, above.) It is unimportant whether these officers are by law "state" or "local," as they make their rolls in substantially the same manner, by districts. This initial assessment roll, so far as made by local officers, is usually subject to review and correction by some local board and to equalization by county and state boards (see Equalization, below), and to the roll so corrected are applied both the local and state rates of taxation. This general description fits, with some relatively unimportant exceptions, the conditions and practices prescribed by the statutes in all the states and territories, except as mentioned below. This procedure is intended to produce a certain degree of uniformity within each state, and so far as this end can be accomplished by statutory enactment, the assessment is made uniform. These exceptions below tend to create differences. Exceptions: (1) The following states do not levy a state tax upon the assessment of general property (only some of them, as set forth below, levy on certain classes of property): Connecticut, Delaware, Indian Territory, Pennsylvania, and Alaska. (See, also, pages 670 and 674.) (2) In the following states the assessment roll is essentially a local roll, and state taxes, with the exception, possibly, of a few fixed rates, are apportioned to the towns or counties in the lump, to be raised by them in such manner as they may prescribe; in these states there is not necessarily any complete state roll, nor any general state rate: Apportioned biennially, in Maine; apportioned triennially, in Massachusetts; apportioned quinquennially, in Michigan; apportioned quadrennially, in New Hampshire; state tax on personal property only, in Pennsylvania; apportioned once in sixteen or seventeen years, in Rhode Island; apportioned annually, in Vermont and in Washington; apportioned decennially, in West Virginia; apportioned annually, in Wisconsin. (3) In many states, especially among those in which the counties are the initial assessment districts, the cities, or certain cities, are by special provision, either 1 In many states mutnicipalities are authorized to grant exemptions under certain limitations to manufacturing establishments. TAXATION AND REVENUE SYSTEMS. 627 in the statutes or in their charters, allowed to make separate assessment rolls to serve as bases of local or city taxes. The states in which such provisions have been found in general statutes are: Alabama, Arizona, California, Georgia, Iowa, Kentucky, Mississippi, Missouri, Texas, West Virginia, and Wyorning. Firequency of assessment: (1) An assessment or valuation of all property is made annually and for all purposes, both state and local: In Alabama, Arizona, California, Colorado, Connecticut, Florida, Georgia, Idaho, Kentucky, Louisiana, Missouri, Montana, Nebraska, Nevada, New Mexico, New York, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Wisconsin, Wyoming, and Hawaii. (2) An assessment or valuation is made annually for local taxes: In Maine, Massachusetts, Michigan, New Jersey, New Hlampshire, Pennsylvania, and Rhode Island. (3) An assessment or valuation of personal property, or of all property except real estate, is made annually: In Arkansas, District of Columbia, Illinois, Indian Territory, Indiana, Iowa, Kansas, Minnesota, Mississippi, Ohio, South (arolina, Tennessee, Vermont, Virginia; for local taxes, in West Virginia; in Washington. (4) State taxes are apportioned annually in all states levying state taxes on general property and having an annual assessment, except the following: In Maine, every two years; in Massachusetts, every three years; in Michigan, every five years; in New Hampshire, every four years; in Rhode Island, every sixteen or seventeen ears; in West Virginia, every ten years. (5) An assessment or valuation is made less frequently than annually, as follows: (a) For all property —Once every four years, in Delaware' and North Carolina. (b) For real estate-Once every two years, in Arkansas; three years, in District of Columbia; four years, in Illinois; four years, in Indiana; two years, in Iowa; two years, in Kansas; two years, in Minnesota; four years, in Mississippi; four years, in North (arolina; ten years, in Ohio; four years, in South Carolina; two years, in Tennessee; four years, in Vermont; five years, in Virginia; usually ten years, in West Virginia; and two years, in Washington. (c) Maryland has a "fundamental assessment" roll, made in 1896 and revised in part biennially. Date of the assessment.-In most states the date to which the assessment refers is very carefully defined in order to determine which of several holders of property in succession shall pay the tax. In only six states does it seem to be indeterminate or left to be determined by the local authorities, and even in these states it must fall within the comparatively short period allowed the assessor for making up his rolls. The determination of the date has a very important bearing on the contents of the assessment roll and upon the interpretation of the census figures. It is usually placed in the winter or spring, the object being to For local taxes only. avoid imposing a tax upon the harvest of the year. When a later date is chosen, there are elaborate provisions exempting the crops of the year from taxation. Property is to be assessed to the owner, and at the value it had on — January-1, Florida; second Monday, Idaho; 1, Iowa, Louisiana, and South Carolina; 10, Tennessee; 1, Texas; real estate only, 1, Virginia; 1, Hawaii. February-first Monday, Arizona; personal property only, first Monday, Indian Territory; 1, Mississippi; first Monday, Utah; personal property only, 1, Virginia. i arch't first Monday, California, Kansas, Montana, and Nevada; 1, New Mexico and Oklahoma; first Monday, Oregon; 1, Washington. April-1, Georgia, Illinois, Indiana, and Maine; second Mronday, Michigan; 1, Nebraska, New Hampshire, and Nortlh Dakota; day before the second Monday, Ohio; 1, Vermont and West Virginia; lumler only, 1, Wisconsin; 1, Wyoming. May —, Colorado, Massachusetts, Minnesota, and South Dakota; except real estate and lumber, 1, Wisconsin. June —first Monday, Arkansas; real estate only, first Monday, Indian Territory; 1, Missouri and North Carolina. July-I, I)istrict of Columbia. September-15, Kentucky; second Monday, Pennsylvania. October-1, Alabama and Connecticut.1 Inldeterminate ---)Delaware,I Maryland, New Jersey,l New York, Rhode Island; real estate only, Wisconsin. Sta tem ent of taxpayer.-Statements under oath setting forth the amount of property owned or held under his control are required or may be required of each taxpayer in every state and territory except New York. Although in some states the taxpayer is required both to list and to value his property, yet in general the assessor or the reviewing authorities may adopt and enter another valuation. (1) In the following states the oath which the taxpayer is required to make covers the correctness and completeness of the list of property only, and does not cover the values given. Any statement made as to values is therefore "idle information." Alabama, Arizona, California, and Delaware;' as to personal property only, in District of Columbia; in Florida and Idaho; except as to personal property, in Illinois; in Indiana, Iowa, and Kansas; except land, in Louisiana; in Massachusetts, Minnesota, Nebraska, Nevada, New Hampshire, North Dakota, Oregon, South Dakota, Tennessee, Vermont, Virginia; except personal property, in Washington: in West Virginia and Wyoming. (2) In the following states the oath covers the values inserted, but these values may nevertheless be altered by the assessor or the reviewing authorities: In Arkansas and Connecticut; 1 personal property only, in Illinois and Indiana; in Indian Territory and Kentucky; lands only, in Louisiana; in Maine, Maryland, Michigan, Mississippi, Missouri, Montana, New Jersey, New Mexico, and North Carolina; personal property only, in Ohio; in Oklahoma, Pennsylvania, Rhode Island, South Carolina, and Texas; personal property only, in XWashington; and in lawaii. (3) Sworn statement may )be required at discretion of assessor: In Colorado and Utah; of personal property and its values, in Wisconsin. 628 WEALTH, DEBT, AND TAXATION. (4) Differences of opinion as to values between taxpayer and assessor referred to arbitration or to board of review. Assessor may not on his own initiative alone change the values: In Georgia, North Carolina, South Carolina, and Texas; if statement be taken, in Wisconsin; in West Virginia. (5) Although no statement is required and the listing is done by the assessor on best information, yet the taxpayer has a right to come forward on " grievance daly" and swear to the amount and value of his personal property: In New York. Rate of assessmwent.-The statutes everywhere prescribe that property shall be valued or appraised at its full cash value; but there are a number of cases in which the assessed value or the amount which is set in the list is legally lower than the appraised value. These cases are: For city taxes, 70 per cent, in Arizona; real estate, two-thirds, in District of Columbia; all property at one-fifth, in Illinois; 25 per cent, in Iowa; by state board of equalization 70 per cent, in Kentucky; 50 cents on each $100, in New Hampshire; each $100 as $1, in Vermont. In a few cases, not all compiled, certain items of property are given an arbitrary valuation, as plate and polls in Delaware. Assessment of certain classes of property by state boards (exclusive of taxes other than those on property): Railroad property-In Alabama, Arizona, Arkansas, California, Colorado, Florida, Georgia, Idaho; except the Illinois Central Railroad, in Illinois; in Indian Territory, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Jersey, and New Mexico; for special franchises, in New York; in North Carolina and North Dakota; boards composed of county auditors of counties through which road runs, in Ohio; in Oklahoma, South Carolina, South Dakota, Tennessee, and Utah; if not taxed on gross earnings, in Vermont; in Virginia, West Virginia, ant Wyoming. Telegraph companies-In Alabama, Arkansas, Colorado, Georgia, Idaho, Indiana, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Nebraska, New tIampshire, New Mexico, North Carolina, North Dakota, Ohio, South Carolina, South Dakota, Tennessee, Utah, Virginia, West Virginia, and Wyoming. Telephone companies- In Alabama and Colorado; for state taxes only, in Connecticut in Georgia, Idaho, Indiana, Iowa, Kansas, Louisiana, Mississippi, Missouri, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, South Carolina, South Dakota, Tennessee, Utah, Virginia, West Virginia, and Wyoming. Sleeping car. dining car, palace car companies, etc.-In Arkansas, Colorado, Georgia, Indiana, Iowar, Louisiana, Michigan, Mississippi, Missouri, Nebraska, New ocxico, North (arolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Utah, Virginia, West Virginia, Wisconsin, and Wyoming.n Express companiesI — I Arkalsas antd (ol)ortado: for state taxes only, in Connecticut: in Georgia, Indiana, Iowa, Loli siana, Michigan, Mississippi, Missouri, North (Caolina, North Dakota, Ohio, South Carolina, South Dakota, Virginia, West Virginlia, Wisconsin, and Wyoming. Freight line and equipment companies-Inl Colorado, Georgia, Indiana, Iowa, Michigan, Minnesota, Missouri, North Carolina, North Dakota, Ohio, Oklahoma, Utah, Virginia, West Virginia, Wisconsin, and Wyoming. I Street railroads-Florida, Georgia, Indiana, Missouri, North Carolina, Ohio, Utah, and West Virginia. Special provisions.-Improvements on land are separately assessed: In Arizona, Arkansas, California, Colorado, Idaho, Indian Territory, Indiana; in certain cities only, in Kentucky; in Maryland, Massachusetts, Montana, Minnesota, Nebraska, Nevada, New Hampshire; may be assessed, in New Jersey; in New Mexico; since 1903, in New York; in North Carolina, North Dakota, Ohio, Pennsylvania, South Dakota, Utah, Virginia, Washington, West Virginia, and Wyoming. Shares of bank stock are assessed at the bank' in the name of the shareholders, at market or book value of shares, or at the same rate as other personal property, with allowance for any property assessed and. taxed to the bank: In Alabama, Arizona, Arkansas, Colorado; national banks only, in Florida; in Georgia; national banks only in Idaho; in Illinois, Indian Territory, Indiana, Iowa, Kansas, Louisiana, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Mexico; for state taxes, in North Carolina; in North Dakota and Ohio; national banks only, in Oklahoma and Rhode Island; in South Carolina, South Dakota, Tennessee, and Utah; for state taxes, in Virginia; in Washington and Wisconsin. Bank stock is assessed to the shareholder where he resides, unless out of the state, then at place where bank is located: In Maine, Maryland, New Hampshire, New Jersey; for local taxes, in North Carolina; in Oregon; other than national, in Rhode Island; in Texas, Vermont, and Hawaii. Bank stock is assessed in the name of the bank: In Oklahoma. Bank stock is not taxed: In California and Nevada. Banks are subject to special corporation tax: In Connecticut, Delaware, District of Columbia, Kentucky, New York, and Pennsylvania. c. Equalization.-There is universally some provision for a review of the assessor's roll and for the settlement of differences between him and the taxpayer in regard to the assessment. In those states or portions of states where the township system of tax administration prevails the reviewing power is vested in a local board, either specially constituted for the purpose or composed of the local legislative or representative body. In those states or portions of states where the county system of tax administration prevails there is usually a combination of the power to review with that of equalization proper in the hands of a county board. The methods of review are so nearly uniform throughout the country, and the differences in detail have so little bearing on the contents of the assess1 Shares of stock in banks assessed at par value in Wyoming. TAXATION AND REVENUE SYSTEMS.62 629 merit rolls, that the provisions of the statutes relating to review have not been summarized. Equalization, in the strict sense, involves the idea ot raising or lowering the assessment lby districts or by classes of property in order to produce uniformity. It aims to correct general rather than individual or personal inequalities. The work of a town or village board of review can scarcely be called equalization, but the lboards of review in large cities often adjust or equalize differences between wards or assessment districts in a manner which could properly be called equalization. Equalization proper usually b)egins with the, county, and is completed 1)y a state board which adjusts differences between the counties. In states having the county system of tax adm-inistration the functions of review and of equalization for the county are usually coinbined. in the county boardl of equalization in. an inseparable mannter. States in -whi-,.h th (,JY is no provision,, or anlh partodi provision, fir eqttadization:. (1) No co~unty equalizatio. -Alabama, (.'oniiecticiut, I Georgia., Louisiana, Mlaine, 1Massachusetts,1 -New IHanipshire, UI Rhde Ibland, 1 Vermont, Virginia, and Wtest Virgini~a. (2) No state eq~iwahzati'on.. ---Altlabamia, Ark~ansas, I )eAawvae,2 Ioai Georgia, Indlian Territory, Louisiafna, Maryland, _Massaclii'set ts MissisSi)i eaa, 4 Orgn hd sand, 3 Texas, Vermont, and Virainia,. States in which, there is prov11ionfi Jr equaliza twit: (1) Coiinty eqisaaization: (a) County boards e-.mpowered to iaise oI lower ainy assessment, (usually combined with powers of review)-Iii Arizona, Arkansas, (California, (olorado, IDelaware; (istri( t, in lDistricit of ("olubin.a; powver to raise only, ill Idaho; some (coiunties ill Illinois;: ill Ind~iana, Iowa., Kansas, Kentucky, M~aryland, MisissppiMissourii, Ma o eaa New Jersey, New Mexico, Noith ( aoiohna the annual boards,ii North l)akota: in Oregoni persondl propertyv only, excep. t ti inln o~f the tri(ennial (ss ssment, in IPennsvlv ania; inl Some counties inl South Dakota, in T ennessee, Texas, Utah, W ashinutoii, arid XI'voining (b) Sainu as (a), but suchl boards maty not ials(e or lower the agaregate as return(AI by the assessors ---Rbal estate oiily, ini Florida; niay raise but not reduice, in North D~akota; dl (c iniial boards may raise but iiot reduce in, Ohlio an(I South Carolina (c) Amon~g the above, boards may raise or lower cl]asses of property separate ly — In (olorado, Illinois, Indiana,, Nomrtli (arolina So)uthl Dakota, and 'W ashington. (d) (Couiity boards may raise or lower the assessm ut ii~i any town towniship or other assessmeimt district iii the county In-Jt somirnre in Illinois; in Indliana, Iowa, Micliigaii,2 Oklahonia, Pennsyilvaniia South ( arolina, and Wisconsin?." (e) Samn( as (d), but may riot. lower the aggregate I~n Minncsota Nebrwska, Nw YorI (k, North lDakota, Ohio, aiid South Damkota (2) State eqoeiabzati(): (a) State or territorial hoard of equalization may raise o~r lower the assessment (if any county —in California, Colorado, Indiana, andl Iowa; must take 70 per ee-(-n.t as standarrd, in' Kenitucky: onice every five years, I Except as incidental to the apportionmient of thme county taxes. 2NLostate tax. IExcept as incidental to the apportionment of state t axes. 4But assessors meet annually and agree upon rates of assessment for classes of property. 5Practically incidental to apportionment. state and couinty taxes. in Michigan; in AMontana, New Jersey, New Mexico, North (Carolina; specified items, in Pennsylvania; real estate quadrennially, other property annually, in Smith Carolina; in Tennessee, Utah, Washington; decennially, real estate, only, in West Virginia: in Wisconsin;, real property only, in Wyomiing; in any assessment district, in Hawaii. (4)) Same as (a), buit state hoard may not. reduce tile aggregate as returned by all assessors (or county iboards) —In Arizona-; not more than 15 per cent, in Idaho; not niore than It) per, cent, in Illinois; in Kansas; not more than 1 per cent, in MNinnesota; real estate only, in New York; not more, than I per cent, in North Dakota.; decennially, for real estate only, in Ohio; in Oklahionia not, increalse more than $3,000,000, in South Dakota. (c) Among the above the state board iriay (change the valuation of classes of property separately-In Idaho, Illinois, Iowa, M.innesota, Missouri, Oklahoma, Souith Dakota, Ultah, and Washington. (d) In Nebraska (equalization is accomplished by chiangiiig the, r'ate of taxation in each county. (c) State hoards of equalization] may raise or lower the assesisment of ainy town, township, or otlier assessment (list rict-In Connecticut,5l indiana., Maine, New Hampshire; county as well, in South C"arolina. 2. RateThe tatx rate is time amount of tax fallingr onl each unmit of the base. The unit of the b)ase in the mrei-eral prop)erty tax is co~nim)nly either $10() tf assessed. valuation of p~roperty o~r $1 of the, same. In the former ease the rate is exlpressed ats so) many cents or tiollars and cents onl each $1 0() ini the latter case, as so many,mills toil the (lollar, 50 clents onl eachl $100 being equtivalenit to 5 mrills on thie dollar. In Vermnont the, rate is expresse(I ats so many, cents or (lollars and cents on each. 'dollar ini the grrand list." Bitt each ''dolla~r in thie granUd l ist "standius for $1 00 worthe of property. "Fax rates cat inot, le co~mparedl directly withouit a knowledge( o)f the1( r~ate of atssessmenwtt (letetulined by lttw, or cutstomn, wh~ichi. often overridjes thie law. In seven states, a s shlown above, the bmw p~rovides for tt~ssessniet, atit less thati true valute, while in practiclally all time others, cu~stoml sets at v~alue low~er thiani the true InI the following, summary thie statemej,,,nt of rates hias been abbreviated by the onulssioit of the e-xpressed 'Unit of the btasel, antid it will be readlily uinderstood that when the rate is griven, ats so) many m411s the, words 11on each (lollar of tassessed valulation of p)roperty'' hiave le(een Omitted; when griven inl cepts te wrd on each $100 of assessed Valulation of propPerty"' Itave been omUitted. Limitation. ----T ih rate o~f taxatio'n for state i)Urloses is limlited by the1 conlstituitioni or by gene,~ral statute to: Sixtly fix ('eis i Aaaa per cent, in Ark~ansas; 4 mnills, in Coloraido; 5 per ceimt. inll ino)iS; 7 myills, m oiin, 5cnsi Missouiri; 3 mills, ill1iiMotana; special rates for eache o)f ithree, flunds, in Nebiraska; 4 inills, in North tDakot a: sp~ecial rates for each of nine funds iII Oklahomna; 5 mills, iii Or-egon; 2 mills, iii South IDakota; for scol,20) c-ents, in l'exas; -l toi 8 miills, accordhimg t~o size of- total assessment, iii Utah; 3 mnills, ill XV shingtori; 4 amils, except for e(liication, charity, and debt, in 1XX onliing; S Inills, in Ilawaii. ~, State (hoes riot ordhinarily levy a tax on general property. 7Assessed valtimtiOmi is one4-fifth of the true value. 630 WEALTH, DEBT, AND TAXATION. Determination of the rate.-The actual rate to be levied is determined, within any limits which may be set, as shown above:' 1. By general statute, subject to amendment as other statutes-In Alabama, Arizona, Arkansas, Colorado, District of Columbia, Kentucky Louisiana, and Missouri; for personalty taxed by state, in Pennsylvania; in Rhode Island, Tennessee, and Texas; for schools and roads, in Vermont; in Virginia and West Virginia; certain rates, in Wyoming. 2. By special statute at each session of the legislature-In Florida, Georgia, Indiana, Maryland, Mississippi, Nevada, New Mexico, North Carolina, Ohio, and Oklahoma; occasionally, additional special taxes, in Rhode Island; in South Carolina and Vermont. 3. By a state board or by some official acting under authority of the legislature who apportions the appropriations or certain appropriations on the assessed valuation-In Arizona;2 in California, Colorado, Florida,3 Georgia,2 Illinois, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada,2 New York, North Dakota, and Oklahoma;2 on basis of expenditures, in Oregon; in South Dakota, Utah, Washington, Wisconsin, Wyoming,2 and Hawaii. 4. No universal state rate named, taxes for state purposes being apportioned in lump sums to each taxing district-In Idaho, Maine, Massachusetts, Michigan, and New Ilampshire. 5. Special rates provided by the constitution or general statutes for schools are levied annually without reference to above methods of determining the rate —one mill on the dollar, in Florida, Maine, Michigan, and Wisconsin. (These are popularly known as "the mill tax.") 3. Collection.-State taxes, except of certain corporations, are collected by(a) County tax collector: In Alabama and Arizona; sheriff, in Arkansas; in California, Colorado, Florida, Georgia, and Idaho; some counties, in Illinois; in Indiana, Iowa, Kansas, Kentucky, Louisiana, Maryland, and Minnesota; sheriff, in Mississippi; in Missouri, Montana, Nebraska, Nevada, and New Mexico; sheriff, in North Carolina; in North Dakota and Ohio; sheriff, in Oklahoma; county responsible in corporate capacity, in Oregon; in South Carolina; some counties, in South Dakota; in Tennessee, Texas, Utah, Virginia, Washington, West Virginia, and Wyoming; the assessor of the division, in Hawaii. (b) Township collectors: Some counties, in Illinois; in New York and Pennsylvania; some counties, in South Dakota; in Wisconsin. (c) Towns which are responsible in their corporate capacity: February-One-half, 1, New Mexico. March-1, Indiana. April-1, Kentucky; one-half, first Monday, Oregon. May-1, Minnesota. June-1, New Hampshire; one-half, first Monday, Nevada; one-half, 15, Rhode Island. July-i, Virginia. August-One-half, 1, New Mexico; 1, West Virginia. September-Ten days after second Monday, Idaho; 1, Maine, Maryland; first Monday, North Carolina, Utah; third Monday, Wyoming. October-1, Alabama; personal property and one-half real property tax, second Monday, California; 1, Georgia; 15, South Carolina; one-half, first Monday, Oregon; first Monday, Tennessee, Texas. November-First Monday, Florida; 1, Kansas, North Dakota; 1, Oklahoma. December —, Michigan; on or before 15, Mississippi; on or before 20, New York; one-half, first Monday, Nevada; 1, South Dakota; one-half, 15, Rhode Island. No date set, or when roll is completed and notice published-Arizona, Colorado, Louisiana; on notice, Massachusetts, Missouri, Montana, Ohio, Pennsylvania; six days' notice, Vermont, Washington, Wisconsin. Taxes become delinquent: January-, Alabama; first Monday, Idaho; 1, Maryland; 10, Michigan; 1, Missouri; third Monday, Oklahoma; 31, Wisconsin. February-One-half, last day, Colorado; personal property, 1, Nebraska; 1, North Dakota; personal property, 30 days after first Monday, Washington. March-l, Illinois; one-half, 1, or whole if first installment is not paid, Iowa; personal property, 1, Minnesota; one-half, or whole if first installment is not paid, 1, South Dakota; 1, Tennessee. April-Personal property, 10, Arkansas, Indian Territory; one-half real estate, last Monday, California; first Monday, Florida; one-half, last Monday, or whole if first installment is not paid, Oregon. May-Real estate, second Monday, Arkansas, Indian Territory; onehalf, first Monday, Indiana; real estate, 1, Nebraska; one-half real estate, 31, and whole if one-half is not paid, Washington. June-One-half, 20, Kansas; one-half, first Monday, Nevada; onehalf, 1, New Mexico; one-half, 20, Ohio; one-half, 15, Rhode Island. July-One-half, last day, Colorado. September-One-half, 1, Iowa; sixty days after 1, Maine. October-One-half, first Monday, Oregon; one-half, 1, South Dakota. Novernber-Personal property and one-half real estate, first Monday, California; from towns, 10, Connecticut; one-half, first Monday, Indiana; 1, North Carolina; one-half, 1, Oregon; 2, Tennessee; 15, Utah; one-half real estate, 30, Washington; 1, West Virginia. December-Third Monday, Arizona; 20, Georgia; one-half, 20, or whole if first installment is not paid, Kansas; 1, Kentucky; 31, Louisiana; 15, Mississippi; first Monday, Montana; one-half, 1, New Mexico; one-half, first Monday, or whole if first installment is not paid, Nevada; thirty days after 20, New York; one-half, or if first installment is not paid, all, 20, Ohio; one-half, 15, Rhode Island; 31, South Carolina; 31, Texas; 1, Virginia; 31, Wyoming. Not fixed-Fourteen days after notice, Massachusetts, New IHampshire; sixty days after notice, Pennsylvania; six days after notice, Vermont. Penalties for delinquency take the form of(1) Collectors' fees, costs, and interest: In Alabama and Florida; 7 per cent interest, in Georgia; in Illinois; 1 per cent a month, in Iowa; 2 per cent a month, in Louisiana; 1 per cent a month, in Maine; 4 per cent collection fee instead of 1 per cent, the regular fee, in Michigan; 1 per cent a month, in Missouri; 10 per cent, in Montana; 10 per cent, in Nebraska; 10 per cent (and see next paragraph), in New Mexico; 5 per cent, in New York; 5 per cent, and on real estate, if sold for taxes, 15 per cent, in Ohio; 2 per cent, in South Dakota. In Maine, Massaclusetts, Michigan, New Hampshire, Rhode Island, and Vermont. Except on personal property unsecured, such taxes become due imrrmediately on assessment, by assessor: In Arizona, California, Montana, and Nevada. Collector's compensation —by salary or per diem in most states, but by fees and commissions: In Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Maryland, Michigan, Missouri,`New York, Pennsylvania, South Carolina, and Virginia. Taxes become due: January —First Monday, Arkansas and Indian Territory; one-half real estate first Monday, California; 10, Illinois; first Monday, Iowa; personal property, 1, real estate, fir st Monday, Nebraska. 1 The specific rates fixed by general or special statutes are omitted. 2 Merely promulgates the rate fixed as under "1" or "2," above. 3Governor empowered to lower the rate, set under "2," above. TAXATION AND REVENUE SYSTEMS. 631 (2) Percentage of taxes: Five per cent, in Arizona; 25 per cent, in Arkansas and Indian Territory; personal property and one-half real estate, 15 per cent, one-half real estate, 5 per cent, in California; one-half taxes 1 per cent a month to August 1, and then 15 per cent on all, in Colorado; 10 per cent, in Idaho; one-half 10 per cent, one-half 6 per cent, in Indiana; one-half 5 per cent plus 5 per cent if not paid with second installment, and onehalf 5 per cent, in Kansas; 6 per cent, in Kentucky; 10 per cent, in Minnesota; 10 per cent, in Montana; 10 per cent, in Nevada; 1 per cent plus 4 per cent at end of month plus 10 per cent collection fee, in New Mexico; personal property 5 per cent, real estate 3 per cent, November 1, plus 3 per cent June 1, plus 5 per cent November 1, in North Dakota; 10 per cent and interest at 12 per cent, in Oregon; 10 per cent, in South Carolina; 1 per cent a month, in South Dakota; 1 per cent a month, in Tennessee; 10 per cent, in Texas; 5 per cent, in Virginia; 8 per cent plus interest at 8 per cent, in Wyoming. (3) Imprisonment and action for debt: In Maine, Massachusetts, and New Iampshire. Rebates for prompt or advance payment: Five per cent on second installment for payment with first installment, ill Kansas; 5 per cent before September 1, 4 per cent October 1, 3 per cent November 1, in Maryland; 3 per cent before November 15, in Oregon; 5 per cent if paid within sixty days, in Pennsylvania; 3 per cent if paid before March 15, in Washington: 2~ per cent, in West Virginia; 5 per cent, in Wisconsin. II. Poll taxes. There is no poll tax for state purposes: In Arizona, Arkansas, Delaware, Florida, Idaho, Illinois, Iowa, Kanlsas, Kentucky, Louisiana, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, New York, North Dakota, Ohio, (Oklahoma, Pennsylvania, Rhode Island, Southl Dakota, Utah, Washington, Wisconsin, Wyoming, and Alaska. The state or territorial poll taxes are levied on: Males 20 to 60 years of age, in Hawaii; males 21 to 45 years of age, in Alabama; males 21 to 50 years of age, in Indiana, North Carolina, Oregon,' and South Carolina: males 21 to 60 years of age, in California, Georgia, Mississippi,' Nevada, and Texas; males 21 to 70 years of age, in Connecticut,' New llampshire1 and Vermont;1 males over 21 years of age, in Colorado, Indian Territory,1 Maine, Massachusetts,I New Jersey,1 New Mexico,' Tennessee,1 Virginiia and West Virginia. Exempt are, or nmay be: The aged, in Maine: clergymen, in Hawaii; persons exenmpt by law, in Nevada and New Hampshire; firemen, in Connecticut, New Jersey, New Mexico, Vermont, and Hawaii; persons under guardians, in Maine; Indians not taxed, in California, Maine, and Texas; Indians, uncivilized, in Nevada; persons disabled, in Alabama-and Texas: by loss of limb in battle, in Florida; ibid., in service of the Confederacy, in Georgia; infirm, in Maine, Hawaii, and North Carolina; deaf-mutes, in Alabama, Mississippi, and Texas; insane, in Alabama, California, New HIampshire, New Jersey, and Texas; idiots, in New Jersey: blind, in Alabama, Mississippi, and Texas: maimed, in Misisssippi; members of national guard or militia, in Alabama, Colorado, C(onnecticut, Vermont, and I lawaii; persons having less than $500 worth of property, in Alabama: paupers, in California, New Hampshire, New Jersey, and Vermont; poor, in Maine and North Carolina; persons unable to earn a living, in South Carolina and Tennessee; indigent, in Hawaii; soldiers and (or) sailors of the United States, in Connecticut and New Jersey, if disabled, in Vermont; students, in Connecticut; trustees, school, in Alabama. 1 For methods of levying tax or reporting receipts, see text of state revenue systems. The rate is: $1.50, in Alabama; $2, in California; $1, in Colorado, Connecticut, Georgia, Indian Territory, and Indiana; $1 to $3, in Maine; $2, in Massachusetts and Mississippi; $3, one-half county, in Nevada; $1, in New Jersey and New Mexico; in 1902, $1.29, in North Carolina; $1, in Oregon, South Carolina, Tennessee, Texas, Virginia, West Virginia, and Hawaii. Levied as (1) part of general taxes on property and polls: Assessed as property at 50 cents equal to $100, in New Hampshire; set in the list at $2 equal to $200, in Vermont. (2) Military tax, or military commutation tax: Base, males 18 to 45 enrolled, in Connecticut and Nortl Carolina. Rate, $2. III. Inheritance taxes. These taxes are levied upon property passing by will, or by the intestate laws, or by transfer intended to take effect after death, and vary in rate with the different classes of heirs and amounts of property. The details also vary greatly from state to state and show so few uniformities as to make a general suminmary difficult. But there are a number of broad general principles easily discernible. In general, col1 lteral heirs (including, by common usage in this conlnectiol, strangers in blood)() are more heavily taxed the farther removed from the decedent, while direct lheirs are either exempted entirely or much mnore lightly taxed. It should be noted that the terms "'direct heirs " and( 'collateral heirs, as defined for purposes of taxation or used to di(stinguish the different kinds of inheritance taxes, do not have their strict legal meanings. Thus brothers, nephews, and nieces are often grouped with the direct heirs, while strangers in blood are almost always included with collateral heirs. In some states there are other classes. The line of demarcation between direct and collateral heirs varies from state to state, as (ldo the ablatemnents allowed and the rates on classes interposed between direct and collateral heirs. At one'extremle is Delaware, which taxes only strangers in blood1; at the other is Utah, which taxes ll inheritance without distinction as to classes of heirs. The inheritance taxes are changing rapidly, the greater number of states having adopted them within the past ten years. Every biennial legislative period brings new laws, and amendments to the old. The courts have not fully determined the constitutional questions involved, and are constantly mno(difying the interl)retation put upon the law. To bring the compilation down to 1905 would add at least three states and materially modify the statements in regard to at least five more. No inheritance tax.-There was no inheritance tax in 1902 in the following states: Alabama, Arizona, District of Columbia, Florida, Georgia, Idaho, Indian Territory, Indiana, Kansas, Kentucky, Louisiana, Minnesota, 632 WEALTH, DEBT, AND TAXATION. Mississippi, Nevada, New Hampshire, New Mexico, North Dakota,1 Oklahoma, Oregon,' Rhode Island, South Carolina, South Dakota, Texas, Wyoming,1 and Alaska. Collateral inheritance tax only.-The following states in 1902 taxed collateral heirs only: Arkansas, California,2 Delaware, Hawaii, Iowa, Maine, Maryland, Massacllllsetts, Missouri, New Jersey, Ohio,3 Pennsylvania, Tennessee, Vermont, Virginia, and West Virginia. There is a general exemption of property passing to charitable, benevolent, religious, or educational institutions or societies, or to similar institutions, when exempt from the general property tax. 1. Among those usually classed as direct heirs who were exempt there were included: (a) The father, mother, husband, wife, and child, or lineal issue, in all of the above states. (b) The adopted child, in all except Delaware, Maryland, New Jersey, Pennsylvania, and Tennessee. (c) The descendant of an adopted child, in Arkansas and Ohio. (d) The wife or widow of a son and the husband of a daughter, in California; Maine, Massachusetts, New Jersey, Ohio, Pennsylvania, Tennessee, and Vermont. (e) The brother and sister, in Delaware, Massachusetts, New Jersey, Ohio, Tennessee, and Virginia. (f) Ancestors, in Ielaware and California; grandfather and grandmother only, in Virginia. (g) The niece and nephew, in Delaware4 and Ohio. 2. Estates are exempt if not over (or less than) the following amounts: $250, in Pennsylvania and Tennessee; $500, in California, Delaware, Hawaii, Maryland, and New Jersey; $1,000, in Iowa and West Virginia; $2,0(0, in Vermont. 3. Distributive shares are exempt if not over (or less than) the following amounts (not including exelnptions brought about by abatement): $500, in Massachusetts. 4. Distributive shares enjoy an abatement of, or are taxed on the excess over, the following amounts: $2(X), in Ohio; $500, in Maine. 5. The rate of the collateral inheritance tax when not accompanied by a direct inheritance tax was 5 per cent in all but the following states: 2~ per cent in Maryland and West Virginia; 4 per cent in Maine. Direct and collateral inheritance tax. -The following states taxed in 1902 both direct and collateral inheritance: Colorado, Connecticut, Illinois, Michigan, Montana, Nebraska, New York, North Carolina, Utah, Waslhington, and Wisconsin. 1. There is only one state, namely, Utah, which taxes all inheritances without distinction between heirs. In Utah the rate is 5 per cent on the excess of all estates over $10,000. 1 These three states adopted an inheritance tax since 1902 and before 1905. 2 California adopted an entirely new law and included direct heirs in 190l5.: Ohio adopted a direct inheritance tax in 1903. 4 In Delaware the tax applied to strangers in the blood only. 2. In the following states there were in 1902 two classes of heirs subject to the tax and only two classes, direct and collateral: Connecticut, Michigan, Montana, and New York. And among these Michigan and New York taxed direct heirs on personal property only. (a) Among those included under direct heirs and taxable as such in these states were: The father, mother, husband, wife, and child or lineal issue, and adopted child, in all four states; the brother, sister, wife or widow of a son, or husband of a daughter, in all but Connecticut. (b) Direct heirs are not taxed if the inheritance comes from an estate5 of: Less than $7,500, in Montana; less than $10,000 of personal property (all estates consisting of real property only being exempt for direct heirs), in New York. (c) They are taxed only on their share of the estate: Over $10,000, in Connecticut; over $20,000, in Michigan. (d) Collateral heirs are not taxed if the inheritance comes from an estate of: Less than $500, in Michigan, New York, and Montana; and only on their share of the estate over $10,000, in Connecticut. (e) The rates for direct heirs are: One-half of 1 per cent, in Connecticut; 1 per cent, in Michigan, Montana, and New York. The rate for collateral heirs is 5 per cent in all of the four states. 3. In the following states heirs are divided into three classes, corresponding generally to the ideas of direct and collateral heirs and strangers or distant relatives: Colorado, Illinois, Nebraska, and Washington. (a) Among those classed as direct heirs are: Father, mother, husband, wife, lineal descendant, and adopted child, in Colorado, Illinois, Nebraska, and Washington; descendant of an adopted child, in Washington; brother, sister, wife or widow of a son, or husband of a daughter, in Colorado, Illinois, and Nebraska. (b) Direct heirs are taxable only on the excess of their shares: Over $10,000, in Colorado, Nebraska, and Washington; $20,000, in Illinois. (c) Collateral heirs are taxable only on the excess of their shares: Over $S500, in Colorado; $2,000, in Illinois and Nebraska. (d) "Other heirs" are not taxable if their shares are less than $500: In Colorado. (e) The rates for direct heirs are: On taxable shares or estates, 1 per cent, in Illinois, Nebraska, and Washington; 2 per cent, in Colorado. 5 One of the chief difficulties in the interpretation of inheritance tax laws lies in the ambiguity found in many states as to whether it is the size of the "estate" from which the inheritance comes or the size of the "share" going to a particular heir that determines the classification. There is frequent litigation on this point and the matter has not been clearly decided in many cases. The text from this point on gives in each case the interpretation that seems most probable. TAXATION AND REVENUE SYSTEMS. 633 (f) The rates for collateral heirs are: On taxable shares or estates, 2 per cent, in Illinois and Nebraska; 3 per cent, in Colorado; 3 per cent on the first $50,000, 4t per cent on the second $50,000, and 6 per cent on the excess over $100,000, in Washington. (g) The rates for " other heirs" are: On taxable shares, 3 per cent on $500 to $10,000, 4 per cent on $10,000 to $20,000, 5 per cent on $20,000 to $50,000, and 6 per cent on $50,000 or more, in Colorado and Nebraska. The same, except 4 per cent on $10,000 to $25,000, 5 per cent on $25,000 to $50,000, in Illinois. Double the rates for collateral heirs, in Washington. 4. Two states, nanely, North Carolina and Wisconsin, recognize five classes of heirs, and their systems do not admit of combination or condensation. For details, see general description of the revenue systems of these states. IV. (Corporation taxes. There is a tendency observable in all parts of the United States toward the creation of special methods for the taxation of corporations, the aim of which is to find a form of taxation to reach the taxpaying ability of each of the different classes of corporations in the simplest andi most direct manner. There is no abandonment of the general property tax in cases in which that tax can be remodeled so as to reach the property of corporations. But in those cases, of which the insurance companies afford the best example, where it is practically impossible to reach the corporations )y means of the general property tax, tills tax is abandoned and some entirely different method applied. Under the original and somewhat primitive idea upon which the general property tax rested, shares of stock representing the property of the corporation and tile bonds and other documnents of a similar character would be taxable to the stock or bond1 holder as part of his property and the property of the corporation, as such, ignored; but it is obviously so difficult to discover and assess shares of stock in this manner that all but a few states have abandoned the attempt, and, ignoring the individual shareholders and bondholders, t the property of the corporations. With the growth of corporations, almost all of the states have modified, in some cases slightly, in some more extensively, the general rules of taxation, so far as they are applied to corporations. There are but six states and two territories which make no material distinction in matters of taxation between natural persons and corporations, viz: Alabama, Colorado, Indian Territory, Louisiana, Mississippi, Montana, Nebraska, and Oklahoma. Among these, three are Southern states —Alabana, Louisiana, anl Mississippi —which have an extensive system of general license taxes applicable to corporations as to natural persons or firms. These license taxes have, especially in the case of Louisiana, much the same ultimate effect as the special taxes on certain classes of corporations found in some of the Northern states. In most of the other states this distinction between natural persons and corporations is confined chiefly to a difference in the methods in which the different taxes, commonly used, are applied to corporations. Thus, for example, by far the larger number of states tax railroads under the general property tax, but many of them have special boards for the assessment of railroad property, and these boards proceed in ascertaining the values in a manner quite different from that of the ordinary assessor. In the matter of the taxation of corporations, however, the following states have departed widely from the older systems or methods which are applied to natural persons, and may thus be regarded as at the opposite extreme from those mentioned above: Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Michigan, Minnesota, New Jersey,.New York, Pennsylvania, Virginia, West Virginia, and Wisconsin. 1. 'The general property tax as applied to corporatioits.-The general property tax is still more comlonly ant widely applied to corporations than any otlher system of taxation. There are but four states which (lo not use the general property tax at all as a state tax-that is, as a tax to supply revenues for general purposes-but levy upon corporations by some other method. These are Connecticut, Delaware, New Jersey, and Pennsylvania. And not even these states have waived the right to levy state taxes, even on the property of corporations, under the general property tax. In all, corporations generally are taxable upon at least a part of their property for local purposes. So strongly intrenched is the general property tax that in malny states the constitution prolilbits, either in express terms or by implication, the exemption of corporate property from taxation under the general property tax or the substitution for it of any other kindl of tax upon corporations. These are: Alabama, (alifornia, Colorado, Florida, Georgia, Idalo, Illinois, Inldiana, Iowa, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada; except railroads, North Dakota; Ohio,1 Oregon, South Carolina, South )akota, Tennessee, Texas,' Utah; under the old constitution but not under the new, Virginia; I Washington, Wyoming. Even among these states there are variations in the application of the general property tax upon all or certain classes of corporations: (1) Franchises, corporate and (or) special, are often specifically mentioned as taxable property, and in other cases are frequently taxed under the general property tax by virtue of coming under the general definition of personal property. Franchises are specifically Inentioned as taxable property in: Of railroads, Arizona, California, Colorado, Illinois, Indiana, Kentucky; certain classes of corporations only, Louisiana; Massachusetts, 1These states levy corporation taxes extensively in addition to the general property tax. 634 WEALTH, DEBT, AND TAXATION. Michigan, Minnesota, Missouri, Montana, New York, North Carolina; certain classes of corporations only, North Dakota; Tennessee, Texas; certain classes of corporations only, Utah, Washington; Vermont, Wyoming. In one state, New York, special franchises are defined as real estate in order to prevent the deduction of debts (bonded indebtedness) from franchises, a deduction which has generally been allowed from all personal property in that state. (2) " The corporate excess," or the amount by which the market value of the capital stock of corporations exceeds the value of tangible and other property assessed to the corporations, is sometimes distinctly specified as an item of property taxable to the corporations themselves, bringing in an item similar to the good will of private individuals. The following states are the only ones which specifically define "corporate excess" as taxable property in this way, but it is probable that the same item is taxable in other states by construction of the general revenue laws. This list does not include states in which the "corporate excess" is taxable to the stockholder as part of the value of his holdings: Illinois, Indiana, Minnesota, Mississippi, Nebraska, North Carolina, North Dakota, South Dakota, and Tennessee. (3) Shares of stock (contrary to what might be expected from the current theory of the general property tax and from views comrtn only held in regard to the evasion of taxes on shares of stock) are usually not taxable to the holder, the property which they represent lbeing taxable to the corporation. The only states in which it appears that shareholders are taxable on their stock without reference to any taxes paid by the corporation are: Delaware, Georgia, Louisiana, and Washington. (4) In the following states shareholders are, however, expressly taxable on that portion of their holdings which represents the "corporate excess:" Alabama, District of C(olumbia; some corporations only, Iowa; Maryland. (5) One state, Massachusetts, reaches the "corporate excess" in another way (see a, 2, page 635). (6) Certain items of receipts (income) are, in the case of some corporations, defined as property for purposes of taxation, to wit: Gross receipts of toll bridges and telephone companies, in Alabama. Gross receipts of cotton pickeries, warehouses, etc., in Alabama. Gross proceeds of mines, in Colorado, Nevada, South Carolina, and Utah. Net receipts of foreign fire, marine, and inland navigation insurance companies, in Illinois. Ibid., all insurance companies, in Nebraska and Oklahoma. Excess of premiums collected by insurance companies over losses, in Montana. Gross premium receipts of insurance companies, less dividends, cancellations, and commissions, in Ohio. Gross receipts of foreign bridge companies, in Indiana. Gross receipts of express and telegraph companies, in Indian Territory. (7) There are state boards for the assessment of certain classes of corporations or of certain classes of corporate property, as follows: (a) Railroad property: In Alabama, Arizona, Arkansas, California, Colorado, Florida, Georgia, Idaho; except the Illinois Central Railroad, in Illinois; in Indian Territory, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Jersey, and New Mexico; for special franchises, in New York; in North Carolina and North Dakota; boards composed of county auditors of counties through which road runs, in Ohio; in Oklahoma, South Carolina, South Dakota, Tennessee, and Utah; if not taxed on gross earnings, in Vermont; in Virginia, West Virginia, and Wyoming. (b) Telegraph companies: In Alabama, Arkansas, Colorado, Georgia, Idaho, Indiana, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Nebraska, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, South Carolina, South Dakota, Tennessee, Utah, Virginia, West Virginia, and Wyoming. (c) Telephone companies: In Alabama and Colorado; for state taxes only, in Connecticut; in Georgia, Idaho, Indiana, Iowa, Kansas, Louisiana, Mississippi, Missouri, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, South Carolina, South Dakota, Tennessee, Utah, Virginia, West Virginia, and Wyoming. (d) Sleeping car, dining car, palace car companies, etc.: In Arkansas, Colorado, Georgia, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Nebraska, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Utah, Virginia, West Virginia, Wisconsin, and Wyoming. (e) Express companies: In Arkansas and Colorado: for state taxes only, in Connecticut; in Georgia, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, North Carolina, North Dakota, Ohio, South Carolina, South Dakota, Virginia, West Virginia, Wisconsin, and Wyoming. (f) Freight line and equipment companies: In Colorado, Georgia, Indiana, Iowa, Michigan, Minnesota, Missouri, North Carolina, North Dakota, Ohio, Oklahoma, Utah, Virginia, West Virginia, Wisconsin, and Wyoming. (g) Street railroads: In Florida, Georgia, Indiana, Missouri, North Carolina, Ohio, Utah, and West Virginia. (8) Bank stock is assessed at the bank in the name of the shareholders, at market or book value of shares, or at the same rate as other personal property, with allowance for any property assessed and taxed to the bank: In Alabama, Arizona, Arkansas, and Colorado; national banks only, in Florida; in Georgia; national banks only, in Idaho; in Illinois, Indian Territory, Indiana, Iowa, Kansas, Louisiana, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, and New Mexico; for state taxes, in North Carolina; in North Dakota and Ohio; national banks only, in Oklahoma and Rhode Island; in South Carolina, South Dakota, Tennessee, and Utah; for state taxes, in Virginia; in Washington, Wisconsin, and Wyoming. Bank stock is assessed to the shareholder where he resides, unless out of the state, then at place where bank is located: In Maine, Maryland, New Hampshire, and New Jersey; for local taxes, in North Carolina; in Oregon; other than national, in Rhode Island; in Texas, Vermont, and Hawaii. Bank stock assessed in the name of the bank: In Oklahoma. Bank stock not taxed: 1n California aEnd Nevada. TAXATION AND REVENUE SYSTEMS. 635 Banks subject to special corporation tax: In Connecticut, Delaware., District of Columbia, Kentucky, New York, and Pennsylvania. (9) Bonds of domestic corporations held by nonresidents of the state are taxable at their market value, the tax being payable by the corporation: In Mar~yland and Pennsylvania. 2. Taxration o~f corporation8 other than by the general pro Jerty tax.-There are general or special corporation taxes in every state except the followiaig nine, alrerdy mentioned as making no distinction between natural lersons and corporations: Alabama,' Alaska,' Colorado,2 Indian Territory, Louisian~a,' Mississip~pi,',3 Mon~tana, Nevada, anid Oklahoma. The following states miake a distinction between natural persons and corporations in matters relating to tiaxation, but in a comparatively few cases only, as 5s)ecifted below. (N. B.-Under this paragraph thle assessment of certain kintds of corporate lproperty by a state board is not treated as an exception to the general rule; such assessments are regarded inerely as a particular application of the geneiral property tax. lFor the samne reasons, license, taxes onl corporations, when pa~rt of the greneral license systemn, are not hicluded.) Arizona, foreigns insurance cninpaniies; Arkansas, itnsuirance coniipaflies; (Cal ifornia, since 1903, foreign insurance Comlpanies); Floridia,4 insuran ce coilipallies, sleeping car com-rpanies, anid the Southern Express Coinpaniy (Ceorgia 4~ inlsuranlce comlpanlies (except life anil assessmleit'), express, telegraph, anid t~eleplhonie conipaimies; Idaho, insurnUceI coin*panics; I lliiiois, the illinois ('eiitral Railroad C~ornpany, aiid foreign91 insu~rance c nji ieotlher tloin lie, also all dioniest ic, coropan ii s arle taxed onl the ''corp~orate excess'' as lpropertv; Inidiana, doniestl~ iC(011 -panies ta~xedi oii the "corporate exce~ss,'" foreign insuirance comnpanlies; Iowa, foreign insujrance collipanjis; Kansas, foreign inLisrance coinpaiiies"; K~entuc-kV,4 fon,ign insu'iriance companies anid foreigin l~tuildin and loan associations, M~issouli4 foreign insur anc c onipiinics; Nebras~ka, foreigii instiranc ( (ornpanies andl till domnestic corlporat ions aire taxedI oii lie ''corpl-OIae excss as pioperty; New xll anpsliire, sav itig's banks, trust,companies, huildin 'and loan assoc iationis, doni( stic stoc(k tirse insurance conipan~ies, foreign insuirance1 companieS; N 78 XlXiMc sleeping car companies, express comipanis alforeign iil) conlipailies, North Dakota, sleeping car, exlpress, and iinsurane conipanaes and aill domestic companies are taxable onl their '' conporate excess '' its pr opcrty; Oregon, foreign insurance companies (since 190, a small genieral franchisec tax); Rhode Island, telegraphl arid telephone companieis, express companies, savings lbanks, trust conipan ies, ilisi]riiici ItomiipaDies, surety companies, building anid loan as.sociationis, anid sta (et railway s: Souith Carolina, foreign insurance companies; South IDakota, foreign i;.surance companies and all d1omestic, companies are t axailel Onl the ''corporate excess' as property; Tenniessee,4 foreign iiisuraiice andh all domestic companiles are taxable on their ''corporate excess" as property; Utah, insurance companids; WAaShillgton, insurance coinpanies, and a small general franchise tax; Wyoming, imisurance compaflies,; Hawaii, insurance companies. 'Has license taxes on certain corporations as part of general system of license taxes. 2 Has a mnall annual franchise tax. 3Corporations are taxable on the "corporate excess" as p~art of tlie 4Teeare also some license taxes which fall on certain classes of crpornrationsn. The f ollowing states have an extensive system of corporation taxes, some general and some special, which are distinct both in form and administration from the taxes applied to natural persons: Connecticut, Delaware, District of Columbia,, Maine, Maryland,,5 Massachusetts, Michigan, Minnesota:,6 New Jersey, New York, North Carolimia,57,~Ohio,03 Pennsylvania,7, Texas,5, Vermiont, Virgiia Ws Virginia, and Wisconsin. (a) The general corporation tax.-The following states, all but five of which are in the list: of states named immediately above as having an extensive sy stem of corporation taxes, levy a " general corporationl tax" (or taxes), in the sense of levying a tax (or series of taxes) onl all corporations, or on all corporations with a few definite exceptions, in a manner or formn essentially different from the, taxes applied to natural personis. All these states, except the five in parentheses, also levy ii portaut special taxes onl selected classes of corlporations, as set forth below: (Alalnania), (since 190.5 (California), (('olorado), D~elaware, District of (Coltinibim Mlaine, M.assachjusetts, New Jersey, New York, Northi Citohl.in,m slle 1902, Ohio; (siiice 1903, Oregon); Pennsylvania, rIxts, V eirmonut since' 1)0.3, Virgrinia; (WVash ington), Wrest Virginia. Tht.,~ '' geieral corporationi taxes'' take the f orm, of: (I) Ani annual state franchise tax on capital stock at coInlparatively high rates and in lient of all other taxes except, ini two inistanices, locld taxes o)r taxes on real est at e: One and one-hialf per cenFit, 1 isti-ict: of Cohmn luia " utit rates Nviirying wit Ii (Ii d 'ivdendls,, New Yor~k: 5 m1i Is, Peisii)svlviN-1Mi (2) An tannual. state f ranichise tax. on~ the 'corporate excess'? inl lieut of aill taxes, state ani(l local, excelpt on1 real estate: -At thle aiveae mate for thie state, MNassfciultset ts. (3) An annual franchise t ax at coiiparatively low rates lbasedl oni autithorized cap~ital an11d not carrying exemption froml' other taxes (oftenl combined with other taxes oni selectedl (lass-,_es of corlporations) Alabamal; (since 1905, ('alifornia).; Colorado, Delaware, Maine; (loiestic cor-porations, lN (w.Jer-seye; North Carolina, Ohio, Oregon, Texas, Vermont, Virgrinia, W~est Virginia, andl Washington. (4) iForeigni corporatU0mS generally are taxed upon their gross earniings iii the~ state: In N~ew Jersey. The taxes, so called, itnlosed1 in connection with the issuance of charters to corporations, the issuance of authority to) increase the (capitalization, the admission of foreign-corporations to the state, etc., aire fees. 5 Has a few licenses on corporations. " Corporations taxable on thie "corporate excess" as part of their property. 7In addition to tine general property tax. 8 In lieu of all- other taxes. 9 Paid-up capital. WEALTH, DEBT, AND TAXATION. (b) Special corporation taxes. (1) Insurance comtpanies: Insurance companies are more often subjected to special corporation taxes than any other class of corporations. Special state taxes on one or more classes of insurance companies are found in every state except California (which, however, adopted such a tax in 1903), Indian Territory, and Nevada. Fire insurance companies: (a) Taxed on gross premriunl s received, no deductions specified: In Alabama, 1 per cent;1 in Arizona, 2 per cent; in Colorado, 2 per cent; in Connecticut, foreign, outside the United States, 2 per cent; in Delaware, 1~ per cent, also three-fourths of 1 per cent; in District of Columbia, 1~ per cent; in Florida, 1 per cent; in Illinois, 2 per cent; in Iowa, companies organized outside the United States 31 per cent, other foreign 24 per cent, domestic 1 per cent; in Kansas, companies organized outside the United States 4 per cent, other foreign 2 per cent; in Louisiana, graduated rates; in Maryland, 1~ per cent; in Massachusetts, foreign, 2 per cent; in Minnesota, 2 per cent; in Missouri, foreign, 2 per cent; in New Jersey, foreign, 2 per cent, domestic 1 per cent; in New York, companies organized outside the United States 4 per cent, domestic 1 per cent; in North Carolina, 2 per cent; in North Dakota, 21 per cent; in Ohio, 24 per cent;2 in South Carolina, foreign, 4 per cent; in Southl Dakota, foreign, 2~ per cent; in Tennessee, foreign 24 per cent, domestic 14 per cent; in Texas, one-half of 1 per cent; in Utah, 1~ per cent;1 in Wyoming, 24 per cent; in Hawaii, 1 per cent. (b) Taxed on gross premiums less losses paid in state and return premiumls: In Arkansas. 21 per cent;3 in California (since 1903), 2 per cent; in Idaho, 2 per cent; in Indiana, 3 per cent;4 in Oregon, 2 per cent; in Washington, 2 per cent.4 (c) Taxed on gross premiums, less return premiums and reinsurance preniums: In Georgia, 1 per cent; in Kentucky, 2 per cent; i Maine, foreign, 14 per cent; in Michigan, foreign, 3 per cent; in New Htampshire, foreign, 2 per cent; in Ohio, 24 per cent; in Pennsylvania, foreign 2 per cent, domestic eight-tenths of 1 per cent: in Rhode Island, 2 per cent; in Vermont, 2 per cent; in Virginia, 1 per cent; in Wisconsin, 2 per cent. (d) Taxed on net receipts or on premiums less losses and expenses at the samne rate as personal property: In Montana, Nebraska, New Mexico, and Oklahoma. (e) Taxed on each dollar of risks written: In West Virginia, one-fourth of 1 mill. (f) A flat fee for a general license: In Delaware, $10); in Mississippi, $1,000.5 (g) Taxed on net assets: Mutual fire, in (onnecticut, three-fourths of 1 per cent. Life insurance companies: (a) Taxed on gross premiums received, no deductions specified: In Alabama, 1 per cent;6 in Arizona, 2 per cent; in Colorado, 2 per cent; in Delaware, foreign, 14 per cent, domestic thirty-one one1 Less property taxes paid. 2 Made up in part by computing tax on premiums as personal property. Less losses and commissions. 4Less losses only. 5 I)Domestic companies may deduct property tax. 6 Less property taxes. hundredths of 1 per cent, also three-fourths of 1 per cent on surplus; in Florida, 2 per cent; in Georgia, 1 per cent; in Iowa, 24 per cent; in Kansas, companies organized outside the United States 4 per cent, United States companies 2 per cent; in Kentucky, 2 per cent; in Louisiana, graduated license tax; in Maryland, 14 per cent; in Michigan, 2 per cent; in Minnesota, 2 per cent; in Mississippi, 2 per cent on first year and one-tenth of 1 per cent on renewal premiums; in Missouri, foreign, 2 per cent; in New Hampshire, 1 per cent; in New York, I per cent, companies organized outside the United States exempt; in North Carolina, 24 per cent; in North Dakota, 24 per cent; in Pennsylvania, 2 per cent; in Rhode Island, 2 per cent; in South Carolina, foreign, onehalf of 1 per cent; in South Dakota, 24 per cent; in Tennessee, foreign, 24 per cent; in Texas, 2 per cent; in Utah, 14 per cent; in Virginia, 1 per cent; in Wyoming, 24 per cent. (b) Taxed on gross premiums less losses paid in state and return premiums: In Arkansas, 24 per cent;4 in Idaho, 2 per cent; in Indiana, 3 per cent;3 in Oregon, 2 per cent; in Washington, 2 per cent.3 (c) Taxed on gross premiums less return premiums: In Maine, 14 per cent; in Ohio, foreign, 24 per cent; in Vermont, 2 per cent. (d) Taxed on net premium receipts: In District of Columbia, 1I per cent. (e) Taxed on net receipts or on premiums less losses and expenses at the same rate as personal property: In Montana, Nebraska, and New Mexico. (f) Taxed on net value of policies and insurance in force: In Massachusetts, one-fourth of 1 per cent on net value and 24 mills per $1,000 of insurance in force; West Virginia, insurance written, 14 mills. (g) Flat fee or license tax, no percentage tax: In Wisconsin, $300. In lieu of other taxes.-The special taxes on insurance companies are in lieu of all other taxes: In Alabama,7 Arizona, Arkansas, District of Columbia,8 Idaho,8 Illinois,x Iowa, Michigan, Montana,8 Nebraska,8 North Carolina, North Dakota, Ohio,7 Pennsylvania, South Dakota, and Tennessee. In the following states the so-called retaliatory law imposes taxes on foreign insurance companies in addition to or taking the place of the above taxes. The following citation from the California Code, which is similar in its provisions to the laws of other states, shows the nature of these taxes: When, by the laws of any other state or country, any taxes, fines, penalties, licenses, fees, deposits of money * * * are imposed on insurance companies of this state doing business in such other state or country, or upon their agents therein, in excess of such taxes, fines, penalties, licenses, fees, * * * imposed upon such insurance companies of such states or countries * * * the same obligation * * * must be imposed upon insurance companies of such other state or country doing business in this state. Such taxes are imposed on insurance companies: In Alabama, California, Colorado, Connecticut, Delaware, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, 7 Companies paying property tax may deduct such tax. 8 Except on real estate. TAXATION AND REVENUE SYSTEMS. 637 I Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Dakota, Tennessee, Texas, Vermont, West Virginia, Wisconsin, and Wyoming. Retaliatory clauses govern taxes entirely; Fire —(Until 1903, California). Life-(Until 1903, California); in Connecticut, Illinois, and New Jersey. For license taxes impose(1 on insurance companies, see V. Business taxes and licenses, next section. (2) Bankls: Banks are for the mos t parttaxed under the general property tax, by special licenses, or under the general corporation tax, if one exists, and the special provisions, so far as found, applying to banks, have been summarized under those headings. The only states which levy special corporation taxes on banks are: Delaware, specific taxes on certain banks by name, and one-fourth of 1 per cent on shares; District of C(olumbia, 6 per cent on gross earnings; Maine, varying rates on different classes of banks; Pennsylvania, 4 mills on the dollar of the value of the shares (with other options). National banks are taxed by the states under powers derived from act of Congress (U. S. Rev. Stat., ~~3701, 5219): All stocks, bonds, treasury notes, and other obligations of the United States, shall be exempt from taxation by or under state or municipal or local authority. Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares, in assessing taxes imposed by the authority of the Itate in which the association' is located; but the legislature of each state may determine and direct khe manner and place of taxing all the shares of national banking associations located within the state, subject only to twoorestrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state, and that the shares of any national banking association owned by nonresidents of any state shall be taxed in tll city or town where the bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either state, county, or municipal taxes to the same extent, according to its value, as other real property is taxed. The slight variations wllich prevail in the application of the rule of taxation thus laid down are not sufficient to cause any essential differences in the contents of the assessment rolls or the meaning of the tax returns in the various states, and have not,, therefore, been suinniarized. State banks when specially taxed are usually ttaxed in substantially the same manner as national balnks. Savings banks are subject to special taxation in several states, but there is no substantial uniformity. In general, the ob)ject of the special rules laid down is to make due allowance for the taxes paid by such banks on their investments, as, for example, on taxable mortgages, or to encourage savings by lessening to a degree the burden on the savings deposits. The several states are: Connecticut, Delaware, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, and Vermont. (3) Railroads: Railroads are taxed for state purposes under the general property tax, with modifications as to methods of application and administration (as set forth under the headings above) in all states except' the following: Connecticut, Delaware, Illinois (the only exception is, however, the Illinois Central Railroad Company), Maine, Maryland, Massachusetts, Michigan, lMinnesota, New York,2 Pennsylvania, Vermont,:l and Wisconsin. Railroads are taxed for state purposes on their gross (or net) earnings (other than taxes merely to defray the expenses of railroad commissions): In Delaware, 10 per cent on net earnings (applied only to companies not paying specific taxes); in Maine, at rates ranging from one-half of I per cent to 4 per cent; in Maryland, one-half of 1 per cent; in Michigan, at rates ranging from 24 per cent to 5 per cent (repealed since 1902); in Minnesota, 3 per cent (since 1902 raised to 4 per cent); in New York, in addition to the property tax and other taxes, five-tenths of 1 per cent, except elevated roads, which pay 1 per cent (and also 3 per cent on dividends in excess of 4 per cent); in Pennsylvania, in addition to otllher taxes, 8 mills on the dollar; in Texas, in addition to the property tax, I per cent on gross earnings from passenger traffic; in Vermont, 21 per cent, or, as an alternative, seven-tenths of 1 per cent on the property; in Virginia, covered by income tax at 1 per cent on net earnings in addition to property tax; in Wisconsin, at varying rates up to 4 per cent (since repealed). Railroads pay a license tax analogous to the general licenses on other lines of business: In Mississippi, North Carolina, graduated according to gross earnings. Railroads are taxed for state purposes on the value of their capital stock: In Connecticut, 1 per cent; 4 in Delaware, one-half of 1 per cent, but usually commuted by legislative contract; in Kentucky, a franchise tax on stock in addition to the property tax; in Massachusetts, on stock less value of real estate locally taxed; in New York, unless taxed on dividends; in Pennsylvania, as part of the general corporation tax (recent changes in Virginia and West Virginia omitted). (4) Sleeping car and similar transportation companies: (a) Taxed according to mileage run by cars in state: In Alabama, $1 to $500; in Msissisippi, $200. (b) Taxed on value of capital stock employed in state: In Arkansas, Ohio, South Carolina, and Wisconsin. (c) Taxed on gross receipts in state: In Delaware, 14 per cent; in Florida, one-half of 1 per cent; in Georgia, 2 pel)r cent (repealed); in Maine, 4 per cent; in Maryland, 2 per R Ieal estate not used in tile operation of the roads is usually taxable as property, whatever. the sysx tem. 2 Real e.state taxablet as property for statle purposes and so defined as to practically inclulde all property: but t he statte rate is very low. But lthe general propertv tax is an alternative open to the companies. 4 And funded and floating indebt:Iediness. 5 Changed in 1901 to $1,250 annually. 638 WEALTH, DEBT, AND TAXATION. cent; in Michigan:; in Minnesota, 3 per cent; in New Jersey, 2 per cent; in New York, same as railroads; in Pennsylvania, same as railroads; in Texas, 2- per cent; in Vermont, 5 per cent. (d) Taxed a flat rate for each car or company: In North Dakota, $100;2 in Tennessee, $2,500. (e) Taxed on net income: In Virginia. (5) Telegraph companies: (a) Taxed according to mileage: In Alabama, Connecticut, Delaware, Tennessee, VermonIt,3 V1iginia;4 West Virginia (foreign), Wisconsin. (b) On gross earnings: In Georgia, 2~ per cent; in Maine, at graduated rates up to 4 per cent; in Maryland, 2 per cent; in Michigan, 3 per cent; in New Jersey, 2 per cent; in New York, five-tenths of I per cent; in North Carolina, 2 per cent; in New Mexico; in Pennsylvania, 8 mills per $1; in Rhode Island, 1 per cent; in Vermont, 3 per cent;5 in Virginia.6 (c) Taxed on messages sent: In Texas, one-half cent to 1 cent. (6) Telephone companies: (a) Taxed according to mileage: In Alabama, Connecticut;7 in West Virginia, foreign. (b) Taxed on gross receipts: In Delaware, 4 per cent; in Georgia, 2~ per cent; in Maine, at graduated rates up to 4 per cent; in Maryland, 2 per cent; in Michigan, 3 per cent; in New Jersey, 2 per cent; in New York, five-tenths of 1 per cent; in North Carolina, 2 per cent; in Pennsylvania, 8 mills per $1; in Rhode Island, 1 per cent; in Vermont, 3 per cent. (c) Taxed on instruments: In Tennessee, at rates graduated by size of counties; in Texas and Virginia. (7) Express companies: (a) License tax: In Alabama, $4,000; in Florida, Southern Express Company, $2,500; in North Dakota, graduated according to size of stations; in Tennessee, at rates varying with mileage; in Virginia, by mileage; in West Virginia, by mileage, foreign. (b) On gross earnings: In Connecticut, 5 per cent; in Delaware, 5 per cent; in Georgia, 24 per cent; 8 in Maine, 2 per cent; 9 in Maryland, 2 per cent; in Minnesota, 6 per cent; in New Jersey, 2 per cent; in New Mexico, 2 per cent; in New York, five-tenths of 1 per cent; in North Carolina, 2 per cent; in Ohio, 2 per cent;'~ in Pennsylvania, 8 mills per $1; in Rhode Island, 1 per cent; in Texas, 1l per cent; in Vermont, 4 per cent. V. Business taxes and licenses. The states of Alabama, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, Missouri, North 1 Regarded as unconstitutional. 2 Reported to be a dead letter, but still in the statutes. 3Optional with gross earnings tax. 4 And gross earnings tax. 5 Optional with ii ileage tax. 6 And mileage tax. 7 And on each receiver. Unless property taxes amount to 2~ per cent of gross earnings. 9 Less taxes levied on real estate owned and used by express companies. 0 Less what is paid for transportation of freight. Carolina, Pennsylvania, Tennessee, Texas, Virginia, and West Virginia-in short, all the Southern states except South Carolina (which gives the revenues from a similar system to the counties)-have an extensive system of state license taxes which amounts to a complete or nearly complete excise system, supplementing the state general property tax and in part taking its place. In all the other states these taxes appear only sporadically as state taxes, being left almost entirely to the municipalities. In general, these taxes are levied under what the courts have called the police or regulative power rather than under the taxing power of the government. But in many instances, especially in the above mentioned states, they have developed to such a degree that it is impossible to distinguish them economically from true taxes. The character of these taxes is such as practically to defy classification. The motives, too, under which they are levied are.mixed. Many of them, such as the tax on liquor dealers, games, and amusements, are partly regulative and partly sumptuary; that is, they are levied in the first instance to restrict and control the taxed industry, but the rates are often determined by the fact that the enjoyment or use of these things is evidence of an ability to pay taxes. Another group, such as the taxes on itinerant vendors, peddlers, auctioneers, etc., seems to be dictated by the idea that these compete, in an irregular way, with established industries which pay the regular taxes. Still another group, like the taxes on lawyers, abstract companies, commission merchants, agents, brokers, etc., seems to be designed to reach occupations which, while affording good incomes, do not require the use of much, if any, taxable property. As one of these motives which gives character to the taxes is rarely found in any case unmixed with the others, classification along these lines would be more or less arbitrary and largely a matter of opinion. It is probably on this account that in the more advanced of the general state license laws the attempt to classify the taxes has been abandoned and a simple alphabetical list given. Such an alphabetical list is given below and will probably serve all the purposes which can be expected of this compilation. Inasmuch as these taxes, where extensively used, are carefully fitted into and adjusted to the other existing taxes in the general system of each state, there are a number of apparent gaps which can not be accounted for without reference to the other taxes. For example, Louisiana places a license tax on banks and Tennessee does not, but Tennessee taxes banks in other ways which Louisiana does not. These taxes are occasionally in lieu of all other taxes. Instances in which this is the case can be found in the special description for each state. In many instances the rates are cited in a very abbreviated form, as long schedules could not be inserted TAXATION AND REVENUE SYSTEMS. 639 here. The full rates are given in the special descriptions of each state. When not otherwise stated or obvious from the nature of the tax, the rates are the annual charges. The briefest possible catchwor(ls have been sought and all such phrases as "tthe business of) or "dealing in,' etc., have been cut out whenever possible. Abstract companies-$5 to $20, Alabama: $5 to $25, Georgia; $10 to $50, Tennessee. Advertising companies-$10 to $1(X), Tennessee. Agencies, miscellaneous-In 13 classes, $5 to $120, Louisiana; renting houses, $10 to $30, Virginia. Alcohol —$50, Hawaii. Architects-$10, Georgia. Auction sales-5 per cent gross, Florida; 2! per cent gross, Maihe; wines, etc., 2, per cent, goods imported 1~ per cent, Michigan; I per cent, Missouri; of certain articles, indeterminate, Ohio; 3 per cent, Pennsylvania; one-fourth of 1 per cent, Virginia; 2 per cent, West Virginia. Auctioneers-$5 to $50, Alabama; $10, Delaware; $25, Georgia; $20, Idaho; $2, Maine; various rates, Maryland; $5 to $30, Mississippi; $75, six months, Missouri; various rates, Ohio; $250 to $3,000, Pennsylvania; $5 to $20 transient, per week $20, Tennessee; $10, Texas; $50 to $130, and various by sales, Virginia; $5 and $2 per thousand of population, West Virginia; $15 to $600, Hawaii. Land in towns: $10 and one-half of 1 per cent of gross sales, Florida; $100 and one-fourth of 1 per cent, Virginia. Bankers, private-$100, Delaware; $10 to $100, Florida; $30 to $100 per quarter, Idaho; in 4 classes, $75 to $500, Louisiana; 1 per cent of receipts, Pennsylvania; $50, Texas; $50 to $250, Virginia; $750, Hawaii. Banks-$10 to $100, Florida; in 14 classes, $50 to $4,500, Louisiana; $250, Alaska. Foreign: 2! per cent gross profits, minimum $1,000, Louisiana. Barber shops-$2.50 per chair, Mississippi. Baseball parks, etc.-$25 to $50, Alabama; $25 to $50, Georgia; $10 to $25, Tennessee; $25, Texas. Public parks-$100, Tennessee. Bicycle renting and dealers-$5 to $15, Alabama; $10, Georgia; $10, Tennessee; $5 to $10, Mississippi. Billiard tables-$25 to $50, Alabama; $25, Florida; $25, Georgia; $15 per quarter, Idaho; $10, Louisiana; one $50, each additional $25, Maryland; $25 to $75, Mississippi; first $20, each additional $10, Missouri; $20, Texas; $50 for one and $25 each additional, Virginia; $75 for first and $25 each additional, West Virginia; $15, Alaska; $25, Hawaii. Not connected with saloon: $10, Florida. Dealers in, in each county: $100, Georgia. Billposters-$5 to $25, Alabama; $10 to $50, Tennessee; $5, Mississippi. Bond makers-$50, Alabama. Book agents, except those selling religious books, and soldiers of the Civil War, or indigent and disabled persons selling in county of residence-$10 per county, Alabama; and pictures $10, Florida; $10, Virginia. Bottlers-$25, Alabama; $125 to $500, Pennsylvania; $5 to $25, mineral water $20, Mississippi; $10 to $75, Tennessee; $200, Alaska. Bowling alleys-$25, Alabama; $15, Florida; $25, Georgia; $5 per quarter, Idaho; $25 to $50, Kentucky; $10, Louisiana; $10, Missouri; $100, Texas; $25 for one and $10 each additional, Virginia; $40 for first and $10 each additional, West Virginia; $25, Hlawaii. Brewers-$100, Alabama; $100 each county, Florida; $300, Georgia; $200, Kentucky; $20 to $6,250, Louisiana; $60, New Mexico; $1,000 and $2,50 to $6,000, Pennsylvania; $250, Tennessee; $5 semiannually, Virginia; $50 to $550, West Virginia; $500, Alaska; $250, Hawaii. Agents: $25, Kentucky; $50 to $250, Tennessee. Brokers-$5 to $50, Alabama; $100, Delaware; $10 to $100, Florida; $100, Indiana; $25 to $100, Maryland; $25 to $75, Mississippi; $50 to $1,000, Missouri; 1 per cent of receipts, Pennsylvania; $25 to $50, Tennessee; $50, Texas; $100 to $1.50, Virginia; $50 to $100, West Virginia; $100, Alaska. Coupon: $500 to $1,000, Virginia. Merchandise: $2.50 to $25, Alabama; factors and commission men, in 17 classes, $25 to $1,750, Louisiana; $7.50 to $30, Tennessee; $100, Virginia. Building and loan association or agents-$10, Florida; $25 to $250, Mississippi; $25, Wyoming. Butchers, meat markets, retail —$l0 to $15, Mississippi; $5 to $15, Tennessee; $15, Alaska; $10 to $100, Hawaii. Checkroom-$10 to $20, Tennessee. Cigar and tobacco dealers-$5 to $10, Alabama: $5, FTorida; $5 to $10, T'ennessee; $5, Virginia; $15, Alaska; $10, IIwaii. Manufacturers: 1 per cent of product up to $1,000, one-half of 1 per cent of excess over $1,(XK), Kentucky; $20 to $6,250, Louisiana; $25, Alaska. Cigarelte dealers, retail-$5 to $35, Alabama; $10, Georgia: $10, Kentucky: $10, Maryland; $10, Mississippi; $5, Missouri; $15, Ohio; $10, Texas; $10, West Virginia. Manufacturers: 21 per cen(t tpro(duct, Kentucky; $20 to $6,250, Louisiana. Dealers, wholesale: $100, Kentucky; $30, Ohio; $50, West Virginia. Foreign dealers: 5 per cent, Kentucky. Circuses-$100 to $150 per day, Alabama; $100, Delaware; $200, Florida; $100 to $500 per day, Georgia; $10 each exhibition, Idaho; various rates up to $50, Kentucky; $30 to $500, Louisiana; $50 to $1501 Mississippi; $1,000, Pennsylvania; $25 to $200 per day, Tennesse,; $100 to $250 per exhibition, Texas; $20 to $100 per day and 5 per cent of receipts, Virginia; $50 to $75 each exhibition, West Virginia; $100, Wisconsin. Coal agents or dealers-$5 to $20, Alabama; $5 to $30, Tennessee; $12.50 to $30, Mississippi. C(ockpits-$50, Texas. Coke agents or dealers-$5 to $20, Alabama; $5 to $30, Tennessee. Cold storage —$10, Alabama: $10 to $1,50, Tennessee. Collecting agencies-$10 to $25, Alabama; $50 -each county, Georgia; $30 to $400, Louisiana; $10 to $25, Tennessee. Commercial or mercantile agencies —$300, Alabama; $50 in each county, Georgia; $11 to $125, Tennessee; $500, Texas. Commission merchants ---$5 to $50, Alabama; $25, Delaware; $5, North Dakota; $50, Mississippi; $25 and $50, Texas; $.50, and ad valorem on conmmissions, Virginia; $5, Washington. Common criers-$.5, Virginia. Construction companies — $25, Alabama; $15 to $50, Tennessee. Conveyancers-$10, Delaware. Corporations-Doomestic: If capital stock is over $25,000, 2 cents per $1,000, Colorado. Foreign: 4 cents per $1,000 of capital stock, but if par value per share is less than $1, 2! cents per $1,000 shares, Colorado; $10 to $50, Vermont. Not subject to specific licenses: $10 to $500, Alabama. Cotton buyers or brokers-$10, Alabama; $25, Mississippi; $5 to $25, Tennessee; $10 to $35, Texas. Cotton presses and ginneries- $20 to $6,250, Louisiana; round bale $15 to $30, compress $50 to $150, gins $25, Mississippi; $25 to $150, Tennessee. Weighers: $10 to $35, Mississippi. Cottonseed buyers-$10, Mississippi. Cottonseed oil -$20 to $6,250, Louisiana; $175 to $250, Mississippi; $15 to $350, Tennessee; $25, Texas. Dances or halls —$5, Alabalma; $10, Mississippi. Debenture comnpanies-$100, Mississippi. Dentists $25, Connecticut; $10, Delaware; $10, Florida; $5 to $120, Louisiana; $10, Mississippi; $10 to $25, Virginia. Itinerant: $5, Texas. Detective agencies -$50, Alabama; $50, Georgia; $.50, Maine. Dispensary, inunicipal-$250 and $250 per 1,(000 population (1903), Alabama. Distillers ---$25, Alabama; $100 each co-inty, Florida; $75, Kentucky; $20 to $6,250, Louisiana; $.50, Mississippi; $200, New Mexico; $100 to $2,00X)0, Pennsylvania; $10 to $250, brandy $5 to $10, Tennessee; $30 and up, brandy separate rates, Virginia; $50 to $550, West Virginia; $250, Hawaii. 640 WEALTH, DEBT, AND TAXATION. Dog fights-$500, Texas. Dog shows and pony shows (trained animlals)-$25 to $35 per day, Alabama; $10 to $30 per day, Georgia; $25 per day, Missssisippi; $15 to $30 per day, Tennessee. Dogs —Males: $1.15, Maine; $1, Maryland. Femals $3.15, Maine; $2, Mar:lland. Kennels: $10 to $20, Maine; one dog $1, each additionatll 50 cents, Virginia. Druggists -$10, West Virginia; $50, Alaska. Sellingr liquor: $75, Kentucky. Drummelres-$75 to $125, Idaho; $50, Michigan; $60, (hio; $250 per island, Iawaii. Dummy railroads-$10 to $40, Alabalma. Editors —$5 to $120, Louisiana. Electric light and power-$15 to $100, Alabama'; $10 to $100, Florida; 20 classes, $20 to $6,250, Louisiana; $25 to $75, Mississippi; $10 to $750, Tennessee; $30(, Alaska. Foreign: $5 per $1,000 gross receipts, Louisiana. Elevator companies —$10 to $20, Alabama. Emigrant agent -.Each county, $500, Georgia. Express companies-$10 to $200 per city, Florida; 10 classes, $30 to $400, Louisiana; $500 and $1 per mile of track, Mississippi' $500 to $2,000, Tennessee. Transfer companies: $50, Alaska. Foreign: $10 per $1,000 gross receipts, Louisiana. Feather renovators-$10 in each county, Alabama; $50, Mississippi: $250, Tennessee. Fees, persons buying fees of officers-$2.50 to $100, Tennessee. Ferries-$5 to $75, Alabama; indeterminate, Idaho; $3 to $50, Indiana; other than steam $5 to $10, steam $75 to $150, Mississippi; $2 to $5,000, Missouri; $5 to $50, Tennessee; steam, $100, Alaska. Fertilizer manufacturers-$25 to $100, Mississippi; $50, New Ilampshire; each brand, $20, Ohio; $15 to $30, Pennsylvania; to sell, $100, Vermont; $20, Virginia. Fishermen-$2.50 to $50 monthly, Washington. Fortune tellers-$5, Alabama; each county, $50, Mississippi; $10, Tennessee; each county, $10, Texas. Fraternal and benevolent societies-Soliciting membership: In four classes, $150 to $375, Louisiana. Fruit stands-$2.50 and $5, Alabama; $2.50 and $5, Tennessee. Futures, dealers in-$200, Alabama; $1,000, Georgia; $200 to $400, Tennessee. Gambling-First month $100, subsequent months $75, Nevada. Game tables or games-$25 to $50, Alabama; cane racks, $50, Mississippi; $10 to $25, Tennessee; $25, Texas; bagatelle, $10 for one and $5 each additional, Virginia; bagatelle, $25 for first and $10 for others, West Virginia. Gas works or companies-$15 to $100, Alabama; $10 to $100, Florida; 20 classes, $20 to $6,250, Louisiana; $30 to $100, Mississippi; $50 to $700, Tennessee; $300, Alaska. Guides-Resident $1, nonresident $20, Maine. Gypsies and traders —$25 each county, Alabama; $25 eaclh county, Georgia; $50, Maryland; $50, Mississippi. Hack lines —$25, Mississippi. Hacks and omrnibuses — $2.50 to $5, Mississippi. Halls, public —$.0., Alaska; $10 to $25, Alabama. Horse dealers —40 cents per aninal sold, Alabama; for whole state, $50, Mississippi. Hotels and boarding houses —$1( to $150, Florida: $10, Kentucky; in 10 classes, $40 to $600, Louisiana; $1, Maine; $10 to $75, Mississippi; $20 to $60, New Mexico; 50 cents per room, Tennessee; $5 and percentage on rental, Virginia; 3 per cent rental, West Virginia; $2 to $50, Ilawaii; hotels $50, boarding houses $15, Alaska. With liquor licenses: $60 to $235, Kentucky. lHunters —Deer: $5, Maine. Birds: $10, South Dakota. Animals: $25, for residents $1, South Dakota; for residents $1, for nonresidents $10, Washington. Ice factories or dealers —$15 to $50, Alabama; $25 to $100, Mississippi: $5 to $100, Tenne: see: dealers, $10 to $50, Texas. Illuminating oils -— ( cent per gallon, Alabama, 1903). Insane asylums-$50 first year, $25 per year thereafter, Connecticut. Insurance brokers or agents —$10, Connecticut; foreign, $25, Delaware; $5 to $25, Florida; in each county $10, traveling $50, Georgia; $3, Idaho; $100 for state, $25 for one county, Maryland; of unauthorized companies, $20, Massachusetts; $10 to $40, Mississippi; 10,, Missouri; $25, Nebraska; of foreign company, $20, New Jersey; $10, New Mexico; foreign life, $100, Oregon; $5, Texas; $100, Virginia; fire $2, marine $50, Washington; $25, Alaska. Solicitors: $5, Oregon. Insurance companies-$200, Florida; $50, Idaho; life, 69 classes, $150 to $5,250, fire, marine, etc., 30 classes, $150 to $4,500, Louisiana; guarantee $100, accident $250, fire adjusters $25, fire $1,000, general $250 to $1,000, Mississippi; fire, life, and accident $100, casualty and surety $20, Nevada; $50, New Jersey; fire $50, others $100, Oregon; foreign life and accident assessment plan, $25, Wyoming. For plate glass: $50, Florida. Annual statement: $5, Oregon. Doing a banking business: $50, Alabama. Not capitalized: $1 per $1,000 on gross premiums, Colorado. Intelligence offices-$25, Virginia; $10, Tennessee. Itinerant traders or vendors-$50, Alabama; $100, Connecticut; drugs and medicines, $500, others per county $50, Florida; each county, $25, Georgia; of drugs per month, $100, Illinois; $5 to $20, Indiana; of drugs, $100, Iowa; $100, Kentucky; $25, Maine; $25, Massachusetts; $25, Michigan; each county, $35, Mississippi; $25, New Halmpshire; $25, New Jersey; $25, Ohio; $25, Rhode Island; $100, Tennessee; $10 to $100 per month, Texas; $25, Vermont; $50, Wisconsin. Jewelers-$5 to $125, Louisiana; $25, Alaska. Jugglers-$25, Delaware; $25, Texas. Junk dealers-(1903) $150, Alabama; $15 to $50, Mississippi; $50, Virginia. Canvassers: $25, Virginia. Land agents-$10, Florida; $5, Texas; $10 to $50, and one-eighth of 10 per cent on sales, Virginia. Land stock companies-$10 to $25, Tennessee. Laundries-$10, Alabama; steam, $10, Mississippi; $7.50 to $50, Tennessee; steam, $10, Texas; $50, Hawaii. Lawyers-$10, Delaware; $10, Florida; $10, Georgia; $5 to $120, Louisiana; $10, Mississippi; $5, Texas; $15 to $25, Virginia. Legerdemain, or sleight of hand-$10, Alabama. Lighting companies-$10 to $100, Tennessee. Lightning rod agents-$50, Alabama; $100, Arkansas; per county, $10, Florida; $50 each county, Georgia; $100, Indian Territory; double peddlers' rates, Kentucky; $200, Louisiana; $100, Mississippi; $300, New Hampshire; $100, Tennessee; $100, Texas; $20, Virginia; $50, West Virginia. Dealers: $30, Texas. Liquor-Liquor licenses, local: State receives one-fourth, Massachusetts, Rhode Island. Liquors imported in original package: spirituous, $300, Michigan; malt, $100, Michigan. Liquor dealers, general: $500 each county, Florida; each place of business, $200, Georgia; $100 to $500, Idaho; $300, Indian Territory; $100, Indiana; 1 to 5 gallons $400, 5 gallons $200, Mississippi; ad valorem tax, Missouri; $350, Ohio. Sale and manufacture of distilled liquors and wines: 10 cents per gallon, Missouri. Ava, sold at auction: Each taxation district, $100 to $1,000, Hawaii. Liquor dealers, spirituous, vinous, or malt: Retail-$200 to $350, Alabama; $300 plus 2 per cent plus $1, Arkansas; $25, Colorado; $18 to $150, Maryland; $900 to $1,200, Mississippi; $100 to $400, New Mexico; $25 to $100, Pennsylvania; $150 to $200, Tennessee; $300, Texas; $75 to $125, Virginia; $350, West Virginia; $1,000, Hawaii; in local option districts on prescription-$200, Texas; in theaters-$150, West Virginia. Liquor dealers, spirituous, vinous, or malt, at retail on steamboat, water craft, or sleeping, dining, or buffet car: $350, Alabama; $100, Arkansas; $200, Georgia; $200, Tennessee. Saloons, barrooms, beer gardens, etc.: in 8 classes, $100 to $1,500, Louisiana; $75 to $125 and 15 per cent of rental, Virginia. Malt only, small towns: $40, Virginia. Sample liquor merchants: $350, but in small towns $60, Virginia. Liquor dealers, malt only: Retail-one-fourth rates for all, Alabama; $200 in each county, Georgia; $50, Ken tucky; $50, Texas; small towns, $30, Virginia; and wines, $200, Hawaii. Apple and peach brandy, by distiller: $100, West Virginia. TAXATION AND REVENUE SYSTEMS. 641 Liquor dealers, vinous only: Retail-one-tenth rates for all, Alabama. Liquor, retail: 'Spirituous and vinous-$100, Kentucky. Liquor dealers, spirituous, vinous, and malt: Wholesale-$350, Alabama; $100, New Mexico; $100 to $1,000, Pennsylvania; $300, Texas; $200, Tennessee; $350, Virginia; $350, West Virginia; $500, Hawaii. Liquor dealers, wholesale, malt only: $50, Arkansas; $25 to $100, Mississippi; $150, Virginia. Wines, ales, and mineral waters: $200, Kentucky. Hopfen weis, cider dealers, etc.: $500, Mississippi. Litigation-$2.50 to $7.50, Tennessee. Livery stables-$5 to $50, Florida; $10 to $60, Mississippi; $10, New Mexico; $10 to $40, Tennessee; 30 cents per stall, 30 cents per hack, Texas; $15 to $25, and.50 cents per stall, Virginia; $25 to $50, Hawaii. Wagon yard: $5, Texas. Ilack driver: $10, Virginia. Baggage wagons: $5, Virginia. Lumber yards-$10 per 100,000 feet of sales, Mississippi. Manufacturers-$5 and $1 on first $1,000 cost raw materials and 10 cents per $100 over $1,000, millers exempt, Ielaware; in 25 classes, $15 to $8,000, Louisiana; ad valorem, Miissouri; as merchants, Alaska. Of cigars: 25 cents per workman, Florida. Matrimnonial agents —100 in each county, Georgia. Menageries —$25, All)abna; $30 to $500, Louisiana. Merchants and mercantile establisllments-$1 to $3, Florida; wholes.ale, 16 classes, $50 to $3,500, retail, 24 classes, $5 to $3,500, Louisiana: $12 to $150, Maryland; $2.50 to $250, Mississippi: ad valorem, Missouri; $10 to $150, New Mexico; ad valorem, Pennsylvania: $3 to $.30() Texas; $5 to $10 and ad valorem )n purchases, Virginia: $10 to $50)0, Alaska; provisions and dtrugs $50, general merchandise $50 and thireeeighths of 10 per cent on excess over $20,(X)000, 1 awaii. Selling liquors ---- $100, Kentucky. Merry-go-rounds, flying jennies, hobby horses — various rates, Alablhlaia; $50, Delaware: $10 each countty, Florida; $25, (Georgiat; $10, M ississippi; $15 to $100, Tennessee; $15, Texas; $10 to $20, Virgilia; $25 per week, West Virginia. Milk wagons and stands ---$1, Washington: $2.50, 11awaii. Milliners —$6, Maryland. Mines ---Qurtz mills, per stamp, $3, Alaskra. Money lenders, loan agents -$100, Alabama; (ach (ount y, $10, (Georgia: $100, Mississippi. Loan companies, etc.: 10 classes, $75 to $3,00(X), Louisiana: $150, Texas. Museums -....- -$25, Alabama. News companies-$100, Alabama; $500, Tennessee. Oculists -..$5 to $120, Louisiana. Oils, illuminating, lubricating, or fuel —.. Wholesale: One-1alf of 1 per cent gross sales, Alabama; $5 per $1,000 gross sales, Loulisiana; $25 to $75, Mississippi; $25 to $200, Tennessee. I)epots: $10, Kentucky. Retailing: $5, Kentucky. Oleomargarine de(lers --- $5, Mississippi. Osteopathy —$25, Connecticut. Oyster catchlers-$5 to $20, Delaware. Oyster or eating houses-$50, Maryland. Oyster vessels-Under 5 tons $2 and each additional ton 50 cents, Connecticut. Packing houses, agents of —In each county $200, Georgia; canning $10, Mississippi; salmon, $100 to $450, Oregon; $100 to $1,000 per season, Washington; salmon canning 4 cents per case, salmnon salteries 10 cents per barrel, fish oil 10 cents per barrel, fertilizers 20 cents per ton, Alaska. IHouses only: One-half of 1 per cent on product, Kentucky; $2 per $1,000 of proceeds, Louisiana. Patent churns and patent fences, peddlers of —$25 each county, Georgia. Patent rights-$5 each county, Alabama; and agricultural implements, $25 in each county, Georgia; $50, Rhode Island; each county $250, Texas; $25, Virginia; $10, West Virginia. Pawnbrokers-$75, Alabama; $100, Florida; $50, Georgia; $50 per quarter, Idaho; $.500, Kentucky; $375 to $500, Louisiana; $100, Maryland; $100, Mississippi; $250, New Mexico; $10 to $150, Tennessee; $150, Texas; $250, Virginia; $100, West Virginia; $300, Alaska; $150, Hawaii. 932-07- 41 Peddlers-General license: $25 semiannually, Arkansas; $300, Florida; $50 in each county, Georgia; $25 for six months, Indian Territory; $5 to $20, Indiana; $2 to $20, Maine; $50, Massachusetts; $50, New Hampshire; $60, Rhode Island. Hucksters: $1 to $5, Tennessee; $25, Alaska. In a boat or boats for peddling, trading, etc.: $10 to $30, Florida; $50 each county, Georgia; $200, Louisiana; first license $1 per day, subsequent 50 cents per day, Missouri; each county $10, Texas; $50 to $200, Mississippi. On foot: $15, Alabamla; $25 to $50, Idaho; $20, Kentucky; $10, Louisiana: $100, Maryland; $15, Michigan; each county $10, Misississpi; $3 semiannually, Missouri; $250, New Mexico; $12, Ohio; each county $10, Tenwessee; each county $5, Texas; $250, Virginia; $100, West Virginia: $30,'Wisconsin. One-horse wagon: $40, Alabama; $50 to $10)0, Idaho; $40, Louisiana: $150, Maryland: $40, Michigamn $15, Mississippi; 8250, New Mexico; $20, Ohio; each county $20, Tennessee; each county $7.50, Texas; $500, Virginia; $150, West Virginia; $45, Wisconsin. Two-horse wagon: $55, Alabama; $50, Kentucky; 875, ILouisiana; $2(00, laryland; $75, Michigan; $30, ississippi; $10, Missouri; $300), New Miexico; $28, Ohio; each county $30, Tenniessee: each county $10, Texas; $100, Virginia; $200, West Virginit; $75, Wisconsin. Railrl' oad or s mot: $100, Milcigan. Oln lorsea'ck or oilier ainimiils: $25, Alablama; 30, Kentucky; $25, Louisiana; $15, Mississii $'), Olio 500, Virgi: nia. Of coal oil: $10, Tetinessee. Of clocks: $()00, Alalbaima: $101), Arkansass in eacih countl $100, (Georgia: $100, IndianI Territory; $200, Louisiana; each couinty $15 to $25, Tenltessee cacti county- $250, Texas. Of clocks and smoothinl irons: $100 eachl county', (leorgia. Of jewelry: Per counity $.50, Mississipp)i: $200, Rhode lsland. Of cakes: $25, Imawaii. Of bed sp:)rils: $1 5 per comlnt y, Nlississippi. Of washling machlines: $15 per comnty, M1ississipp)i. Orf med(i(cine: $)50 (acl CoI()Ii t t, with music $100, Alaiita eachl cily alti townvi per dIy 8100, liiia; $100, $ ississipli; 1s () to) $200 iii macli comiity, TeoInnessee: $100, Texas; $5) to $25, Wasluingloi 5, Alaska. Of spectl acles ()or eveglasses: $5 each (county Ala laillma $15, Mississiplpi. Of lipatent scitool applarat us, etc.: $1 (t) upward, Tcnnissee. P1ension agr(nts $10), F lolrida. Phonoligrapl) for lil -$25, Texas.. Kineitoscoples, et c.: $125, Texaus. P)aIioralmlas: $810, Texis. Plo0tograp) lers Traveling $5 to $(15, Alabamnia; $20, )Delawalre; $10, GeorgiaU: $5 ti) $120, Lomisiamia: 85 to $5)0, M1ississip(i. NPhysicians 8$10, DIelwirei $10, ]Foh)ridaw; $11, (oergii; $5 ito $ t 20, Louisianal; $5, Texas-: 10) to $25, Virginia. Itinerant: $250, lowa; $850, Texas: $51, AlaskIa. 1 Pian and o rgaln atgellts -$20, Mississippi. Pig ironil storage colllmnllies -$50,:\Alaamima. Pilots.-$5 and 5 )per cenit of chllarge.s, WXashlinlgtoln. Pistols and airml s, dealers ill -$10, Ilo rida; $25, Georgia; $100, KeInliucky; wlohlesale $1(), anml (cart ridges $5, retail $1t00 anid cartridges $50, Louisiania; $5, Mississippl)i. Plan ing imills -— $5)0, Alaska. Playing cards, dvalers in l 5, Alibamia; $10, Kentucky; retail $5, whitolesale $20, Tem'Iss I e. Plumiibers or gas titters - $5 to $10, Alabamia; $5 to $20, Tennessee. Pool selling Per day $5, Missmouri; per day $5, Texas. Pool tables — $25 to $100, Alabamiia. Presidents, silleritende(hnts, or agents —Of express coimoplimies, of telcgrajlpl com(l.)anies, of railroad companies, of street railro(ad comllpailies, of s I'amil(boat (colllpalnies, of telephione comlpamnics, of electric light com()pllanies, (f sleeping car (co(mpl)nies, omf liarlm(m car co(mnpanies, of l)anks, of lmilding and loan associations, of, gas coill)panies: All $10, Georgia. Ra(ce tracks -— $10(X) to$50), Amibaina; $ 50 to $2,50)0, Louisiana; $100 to $2)00, Tennessee; $50 to $100, Texas. Railroad iand steamboat ticket brokers — $)50 to $100, Alabama; $.50, Georgia; $25 to $50, Louisiana: scalpers, $25, Mississippi; $5, North Dlakota; $25 to $75, Tennessee. Railroad comipanies-$100 per mile, Alaska; $2 to $20'per mile, Mississippi; $120 per mile, Tennessee. Railroad terminal companies —$20 to $50, Tenn-essee. 642 WEALTH, DEBT, AND TAXATION. Real estate brokers or agents —$5 to $15, Alabama; $50, Delaware; $25, Maryland; $10, Mississippi; $10, New Mexico; $5 to $40, Tennessee; $50, Alaska. Rectifiers-$200, Alabama; $100 to $300, Kentucky; $20 to $6,250, Louisiana; $100 to $1,000, Pennsylvania; $150, Virginia. Restauralnts-$25, Delaware; $5 to $15, Florida; $1, Maine; ordinaries, $25 to $4.50, Maryland; $5 to $125, Mississippi; $20 to $60, New Mexico; $5 to $200, Pennsylvania; $3 to $40, Tennessee; $25, and percentage on rental, Virginia; 3 per cent of annual rental, West Virginia; $15, Alaska. Sales, fire, bankrupt, insolvent-$100, Alabama. Sawmills-$20 to $6,250, Louisiana; $15 to $100, Mississippi; 10 cents per 1,000 feet, Alaska. Secondhand clothing-$500, Mississippi. Securities, dealers in-$5 to $50, Tennessee; $100, Hawaii. Sewing machine agents-$25 for each county, Alabama; companies $200 and each agent $5, Arkansas; for each county, $10, Florida; $200, Indian Territory; $10 to $50, Mississippi; companies $200 and agents $5, Tennessee; $15, Texas; companies $200 and canvassers $20, agents $15 in first county and $10 in others, Virginia; $10, West Virginia. Shipping brokers-$50 and for each runner $5, Maryland; $10, Texas; $50, Virginia. Ships and shipping —$1 per ton, Alaska. Shoot the chutes —$20 to $6,250, Louisiana. Shooting galleries-$15, Alabama; $50, Georgia; $5 to $20, Mississippi; $30 each county, Texas; $25, West Virginia. Shows and exhibitions-$5 per day, Alabama; $30 to $50, Georgia; $5 each exhibition, Idaho; for each performance $5 to $25, Indiana; per show $1 to $3, per year $30, Maryland; $5 to $25 per day, Mississippi; $5 per day, Tennessee; $2, Texas; per day $20 to $100, Virginia; 10 -cent shows, $20 per week, West Virginia; $5 per performance, Hawaii. For sale of medicine: $50, Texas. Side shows, with circus-$10 per day, Alabama; one-half circus rates, Kentucky; $20 per day, Mississippi; $15 to $20 per day, Tennessee; $10 per day, Texas; $10 per exhibition, West Virginia; $20, Wisconsin. Skating rinks-$25, Alabama; $15, Florida; $5 to $30, Tennessee; $25, Texas; $10 per quarter, Virginia; $5 to $100, West Virginia. Slaughtering-$30 to $150, Arizona; one-half of 1 per cent on product, Kentucky; $20 to $6,250, Louisiana; $10 to $150, Tennessee. Sleeping car companies-$200, Mississippi; $2,500, Tennessee. Slot machines —$2, Alabama; $2.50, Virginia; $2.50 to $100, Tennessee. Soda water, etc.-$5 to $10, Mississippi; in 7 classes, $5 to $50, Louisiana. Stallions or jacks for use of mares-$10, nonresident $20, Delaware; $5, Florida; various rates, Kentucky; $10 to highest price, Maryland; $5, Mississippi; $10, Virginia. Stave and spoke factories-$10, Mississippi. Steamboats-$1 per ton up to $100, Florida. Stock and bond dealers-$20, Alabama. Stockyards-$15 to $75, Tennessee. Stove agents or peddlers — $100, Arkansas; $200 each county, Georgia; $100, Indian Territory; $200, Louisiana; each county $15 to $25, Tennessee; each county $200, Texas. Street railroads —S10 to $40, Alabama; three-eighths of 1 per cent of gross receipts or $15 to $100, Louisiana; $25, Mississippi; per mile of track, $1.50 to $8, Tennessee; tramways$10 per mile, Alaska; per car, $10, HIawaii. Sugar refineries-One-eighth of 10 per cent gross receipts, Louisiana. Supply cars-$100, Alabama. Switchback-$75, Delaware; $20 to $6,250, Louisiana. Taxidermists-$10, Alaska. Telegrapll companies-In 20 classes, $20 to $6,250, Louisiana; $300, Maryland; $250 plus 25 cents per mile, Mississippi; $20 to $700, Tennessee. Foreign: $3 per $1,000 of gross receipts, Louisiana. Telephone companies-In cities, $5 to $25, Alabama; $10 to $100, Florida; in 20 classes, $20 to $6,250, Louisiana; $2.50 to $50, Missis sippi. Foreign: $5 per $1,000 gr~oss rece~ipts, Louisiana. Theaters-$25 to $50, Alabama; $25 to $250, Florida; in 4 classes, $175 to $400 and by cities $10 to $100, Louisiana; $10 to $50, Mississippi; $10 to $25, New Mexico; $30 to $500, Pennsylvania; $10 to $200, Tennessee; $1 to $25, Texas; per performance $3, per week $10, Virginia; $10 to $20 per week, West Virginia; $100, Alaska. Traveling shows: $5 per day, Florida; $5 per day, $25 per week, $100 per month, Tennessee. Dealers in tickets: $5 to $15, Tennessee. Timber-mills, land-$25 to $50 and $25 per acre, Mississippi. Toll bridges-$5 to $75, Alabama; indeterminate, Idaho; $7, Texas. Toll roads-$12.50 to $250, Tennessee; on trail, $200, Alaska. Trading cars —100 to $250, Mississippi. Trading stamp companies-Each county, $10, Kentucky; $250 to $500, Louisiana; $250 to $500, Tennessee. Transportation lines, freight and passenger, river and lake steamers-$1 per ton, Alaska. Undertakers-$20, Mississippi; $5 to $50, Tennessee. Variety shows, etc.-If females are employed as waitresses, per performance, $50, Florida; certain dances, $2,500 to $5,000, Louisiana; $200, Tennessee. Warehouses, grain elevators, etc.-$10 to $20, Alabama; $30 to $400, for sugar and molasses $75 to $1,000, Louisiana; $2.50 to $20, Mississippi; $2 to $3, North Dakota; $1, South Dakota; $15 to $50, Tennessee; $25 to $50, Virginia; and docks, 10 cents per ton, Alaska. Waterworks or companies-$15 to $100, Alabama; $10 to $100, Florida; 20 classes $20 to $6,250, Louisiana; $20 to $150, Mississippi; $25 to $800, Tennessee; $50, Alaska. Weapons-Dealers in pistols, bowie knives, and brass knuckles: $50, Alabama; $25, Mississippi. Dealers in pistols and rifle cartridges: $10 to $50, Alabama. Wild West shows-$15 to $30 per day, Tennessee. Wineries-$50, Kentucky. Witness certificates, dealing in claims against the state-$10, Alabama. Woodyards-$5 to $20, Mississippi. VI, VII, etc. For taxes other than those included under the five classes given above, see: Tax on official commissions-Maryland. Tax on commissions of executors and administrators-Maryland. Income tax-Itawaii, North Carolina, South Carolina, Virginia. (See, also, General property tax, page 685, for instances in which incomes are taxed as property, and Corporation taxes and Business taxes and licenses, page 633, for instances in which gross or net earnings form the basis of taxation.) Tax on emoluments of officers-Pennsylvania. Transfer tax-Tennessee. Litigation tax-Tennessee. Tax on wills and administrations-Virginia. Tax on deeds and contracts-Virginia. Tax on suits-Virginia. B, C, etc. Fees and other miscellaneous revenues not summarized, see under each state. COUNTY REVENUES. A. TAXES. I. Thle general property tax. The general property tax when used by the counties is not an independent tax, and there is generally no separate county machinery for its administration. It is essentially a part (1) of the state or (2) of the local general property tax. 1. Base.-The property included and the methods of its assessment and equalization are substantially the TAXATION AND REVENUE SYSTEMS. 643 same for county as for state purposes and have been described under state taxation for all states except: (1) Rhode Island, which levies no separate county tax. (2) The following, in which the general property tax is essentially a local tax and the county taxes are substantially the same as those of the lesser local units: Connecticut, Maine, Massachusetts, New Hampshire, and Vermont. (3) The following, in which, however, the only exception is that county taxes are levied on the county roll before revision by the state board of equalization: Illinois and Wisconsin. (4) Alaska, District of Columbia, Hawaii, and Indian Territory, which have no counties proper. Hawaii has since 1902 made a " division" analogous to the county. In many instances, by law or by practice, exemptions may be extended by the county authorities to manufacturing plants of one sort or another, usually for a limited term of years. The following were the only instances that could be found in the general laws. It is not uncommon, however, to grant these exemptions by local or special laws. Such laws were not searched and consequently can not be included here: Factories and shipbuilding plants, Alabama; certain industries, Maryland; manufacturing plants, domestic mutual fire insurance companies, Mississippi; in certain counties, manufactories, PennsVylvania. 2. Rate. -The rate at which taxes shall be computed upon the assessed valuation is fixed by the legislative authority of the county in all states except the following, in which a lump sum is apportioned to the towns and no county rate proper is determined. The apportionment is: (1) By the county legislative authority, in Michigan and New lIampshire. (2) By the county representatives to the state legislature, in Connecticut. (3) By the county legislative authorities, on authorization by the legislature, in Maine. (4) By the state legislature in Massachusetts, South Carolina, and Vermont. The rate is limited in the following manner: (1) It may not exceed the rate named, without any exception as to purposes and without specification of rates for special purposes or classification of counties: 50 per cent of state tax, Georgia; 75 cents, Illinois; usually 33 cents, Indiana; 10 mills, Louisiana; some counties 2 percent, New York; 1 cent on the dollar, Pennsylvania. (2) It may not exceed the rate named, except for payment of debt charges: One-half of 1 per cent, Alabama; $2, Arizona; 50 cents, Kentucky; $1.50 and 50 cents for debt charges, Nevada; 3 per cent, Wisconsin; 12 mills, Wyoming. (3) It may not exceed the rate named, except for schools and debt charges: 95 cents, West Virginia. (4) It may not exceed the rate named, except for roads, schools, and debt: 30 cents, Tennessee. (5) For all purposes combined or for any one of a number of specified purposes it may not exceed a given limit: County rate, together with state rate not to exceed 16 mills, or 131 mills, except for debt, and for roads 2 mills, Mississippi; 16 mills, schools minimum 2 mills, poor one-fifth of 1 per cent, roads minimum I mill, maximum 2 mills, Montana; not to exceed a total of $1.50, and distributed, not to exceed, for general )purposes and poor 9 mills, roads 5 mills, bridges 4 mills, sinking fund sotme counties 3 mills, others 4 mills, Nebraska; 8 mills, general purposes 5 mills, poor 1 mill, roads 2 mills, bridges 2 mills, South Dakota. (6) Rates for specified purpose limited: For general purposes 5 mills, for certain debt charges 5 mills, for schools 5 mills, Arkansas; for general purposes $1, schools 50 cents, debt.50 cents, California; usually 5 mills for general purposes and 3 mills for roads, Florida; for general purposes$ 1.50, bridges 25 cents, Idaho; for general purposes 5 mills, courthouses and jails 2 mills, New Mexico; general purposes 8 mills, bridges 2 mills, roads 5 mills, irrigation fund one-fourth of 1 mill, extraordinary tax by vote 3 mills, North Dakota; for schools 3 mills, South Carolina; general purposes one-fourth of 1 per cent, roads and bridges 15 cents, debts and permanent improvements 25 cents, road improvements 15 cents, schools by vote 20 cents, Texas; general purposes 5 mills, schools 4 mills, Utah; roads 15 cents, schools 10 cents, Virginia; debt 5 mills, general purposes 8 mills, schools 8 mills, road tax 5 mills, bridges 3 mills, Washington. (7) Counties are classified and the rates are limited according to the total assessed valuation: For general purposes 3 to 25 mills, minimum rate for schools 2 mills, maximum 5 mills, (Colorado; for general purposes 4 to 6 mills, schools minimum 1 mill, maximum 3 mills, bridges 3 mills, poor 1 mill, Iowa; one-half of 1 to 1 per cent, Kansas; some counties 5 mills, others $5,000 but not over 10 per cent, Minnesota; 35 to 5) cents, Missouri; 2k0- mills to 14 L mills, Ohio. Tlhe limits set by law may be exceeded by popular vote in the following cases: For schools by three-fifths vote, Alabama; for debt charges by two-thirds vote, California; for schools, Florida., Illinois, Iowa, Kansas, Missouri, Nebraska, Washington; three-fifths vote, WVest Virginia. 3. Collection.-County taxes are collected in the same manner as the state taxes or the local taxes with which they are affiliated (see above, for the division of states). II. Poll taxes. The county poll tax is sometimes a road tax and falls only upon the t'axable p)olls in the road districts. When such a tax is covered into the county treasury and does not, as is more often the case, stop with the road district, it has been accounted a county tax. But the distinctionl between a county road pol )1 tax, especially if payablle in labor, and a road1 district poll tax is at best an arbitrary one. There is no poll tax for county pturposes in: Colorado, (Connecticut, Georgia, Illinois, Indian 1Territory, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, MiSsisssippi,l New Jersey, New Mexico,' New York, )Ohio, Pennsylvania, Rhode Island, South (arolina,' West Virginia, and( Wisconsin. The county receives half the state poll tax in Nevada. The county poll tax falls on: Males 21 to 40 years of age in North Dakota; males 21 to 50 years of age in Idaho, Indiana, Nebraska, North Carolina, Oklahoma, Oregon, Utah, Wash1ington, and Wyoming; males 21 to 55 years of age in California -and Florida; males 21 to (6) years of age in Arizona, Missouri, Montana, Nevada, and Texas; males 21 to 70 years of age in New Hampshire and Vermont; imales over 21 years of age (electors) in Arkansas, Kentucky, Louisiana, Tennessee, Virginia, South Dakota; not determined in Delaware. The rate is: $2.50, Arizona; $1, Arkansas; $3, California; 25 cents to S1.25, Delaware; $1, Florida: $2, Idaho; fixed annually by county legislative authority, Indiana; 5() cents, Iowa; $1.50, Kentucky; $1, Louisiana; $1.50 to $3, Missouri; $2, Montana; $3, Nebraska; (state and county), Nevada; taxed as property, New Hlampshire; $1, New Jersey; $2 (state and county), North Carolina; $1, North D)akota; 4 days' work or $4, Oklahoma; $1, Oregon; $1, South Dakota; $1, Ternnessee; 25 cents, Texas; $3, Utah; taxed as property, Vermont;.50 cents, Virginia; $2, Washington; $2, Wyoming. For explanation of colnty receipts from poll taxes, see text of state revenue systems. 644 WEALTH, DEBT, AND TAXATION. III. Inheritance tax. The inheritance tax is not used by the counties' directly, except: In Montana, where 40 per cent of the state inheritance tax is passed directly to the county school fund; in Ohio, where 25 per cent of the state inheritance tax is credited to the county; and in Wisconsin, where 15 per' cent of the state inheritance tax is retained by the counties. In some other states the inheritance tax is passed into the general school fund and apportioned to the counties with the rest of the moneys in the school fund. IV. Corporation taxes. The counties do not ordinarily impose or share in special corporation taxes. The following are the exceptions found: One-half the territorial tax on car comilpanies and one-half the tax on gross receipts of express companies is distributed to the counties, the former on a mileage basis, the latter according to business done, New Mexico; the bonus received by the state from foreign railway corporations is to be paid to the counties in whichi tle lines are located in proportion to assessed valuation, TPennsylvania; 3 per cent of the taxes on street railroads and electric li ght and power coinmpanies, Wisconsin. V. Busi'rness taxes and licenses. The following states do not (so far as the general statutes show) utilize license taxes for county revenues: De)laware, Kentuclky, Maine, Massachusetts, New Ilamnpshire, Rlode Island, Virginia, WVashington, and Wisconsin. In tlhe following states the counties receive a percentage of the state license taxes: 40 per cent, Idaho; one-half, New Mexico. In the following states the counties are permitted to levy additional license taxes upon tle sarme subjects as are taxed in this &manner by the state: Not to exceed 50 per cenLt of t.le state license taxes, Alabamna and Floridat; not to exceed those of the state, Louisiana; same as Alabama, except thlat counties mnay not tax insurance comrpanies, telegraph, expr)ess, or sleeping car companies, building and loan associations, and conelrtc'(:iril tagencries, Mississippi; not to exceed the state revenue tax mo(ic tlhal 10)0 per cent, tMissouri; not to exceed the state license, Tennessee; same as Alabtama, Texas. TMUNICIPAL REVENUES. Under this heading are included the revenues of all divisions of governlment smaller than or ranking below the counties. Thlste are the cities, towns, villages, school districts, anld other divisions —such as road districts, drainage, irrigatio(n, levee, sanitary districts, etc.-which receive revenues from taxation. These municipalities have independent but restricted powers of taxation, all derived from the state. For the most part they depend upon the same taxes and sources of revenue as the states. Their main dependence everywhere is the general property tax, which is used by them even when it is not used by the states. This is supplemnented, in general, by poll taxes, by licenses of one sort or another, and by income from municipal industries. 1The Louisiana inheritance tax of 1904 was a county tax. A detailed analysis of city revenues is given in Census Bulletin 20, which makes it unnecessary to give an extended statement here. The following analysis is based solely on the provisions of the general statutes of the different states, no attempt having been made to summarize city charters or ordinances. In most of the larger cities the revenue system is governed by the charter and is under the control of the city government. These city systems, while conforming in the main to the system here outlined, present numerous exceptions. It should therefore be understood that the analysis given here is that of the more general system, in the main the provisions applicable to the smaller cities, to towns, to villages, to school and other taxing districts which are governed under provisions of the general laws. A. TAXES. I. The general property tax. This tax is used for local purposes in every state and territory in the lUnion. It is used by the municipalities even in those states where it is not used for state purposes. The chief characteristics of the general property tax, namely, the property included, the exemptions, the methods of assesslment, of equalization, of fixing the rate, and of collection have been described above, under state taxes. This has been done to facilitate comparisons with other states even in the case of the four states and one territory, namely, Connecticut, Delaware, New Jersey, Pennsylvania, and Alaska, which do not use this tax for state purposes. 1. Base — a. The property included and exempt.-As a general rule nmunicipalities tax the same property as the state and they may not tax any property exempt from state taxation. In sonme cases cities are permitted to exempt manufacturers, usually for a term of years, from city taxation, even though they are taxable for state purposes. Such provisions are found in the general laws of Alabama, Kentucky, Maryland, Mississippi, New Hampshir6, New Jersey, New York, Rhode Island, South Carolina, and Vermont. The same result is accomplished elsewhere by charter provisions and in other ways. Such a practice rests in'some states entirely on custom without sanction of the law. b. Assessment.-The assessment or valuation is usually the same as that for state purposes. In other words, the town, city, or district roll is a mere copy or excerpt from the great roll of the state, containing the property subject to taxation within that town, city, or district. But in many cases the cities have authority to make or use another valuation for the purpose of city taxation. That is, there are two assessment rolls, a state roll and a city roll. This practice gives rise to some confusion, as the same pieces of property TAXATION AND REVENUE SYSTEMS. 645 may be assessed at one value for city purposes and quite a different one for state or county purposes. The general statutes do not always show clearly whether the cities are allowed the privilege of a separate and additional assessment. As such privileges existed in many places before it was undertaken to establish a general system and were confirmed in city charters and the like, they were never carried into the general code. There appears, however, to be one assessment roll only in all states, except the following, in which municipalities generally or certain classes of mrnicipalities are permitted to make a separate roll for local taxation: Alabama; cities only, Arizona; California; but it may not exceed state valuation, Florida; Georgia, Iowa, Kentucky, Maine; St. Louis and cities of the first and second classes, Missouri; Montana, South California, Texas; cities of the second, third, and fourth classes, Washington; cities of over 10,000 inhabitants, West Virginia; and Wyoming. In some states the assessment roll is primarily local, the state taxes being apportioned to the municipalities and applied to their rolls. In some of these states there is an equalization of the roll for state purposes, but the municipal taxes are levied on the original roll as it stood before equalization. The apportionment of the state taxes in lump sums, as in Massachusetts and Michigan, to the Inunicipalities has this effect. The states having in this limited sense a separate roll for municipal as distinguished from state taxation are: Connecticut, Maine, Massachusetts, Michigan, New Hampshire, New Jersey, New York, Oregon, Pennsylvania, Rhode Island, South Dakota, Vermont, Washington, West Virginia, and Wisconsin. c. Equalization.-The provisions for equalization between localities and between individuals-generally called "review" in Eastern states-lhave been fully covered under the description of State revenues. 2. Rate The rate is regularly fixed by the local legislative authority. It is subject, however, to various limitations, both by general statutory or constitutional provisions, and by city charters. The following general limitations of municipal tax rates have been found in the statutes. In general, these rates may be exceeded by popular vote: The rate may not exceed: One-half of 1 per cent, Alabama; various limits according to size of city and purposes, Arizona; 5 mills for general purposes and 5 mills for debt created prior to 1874, Arkansas; 2 per cent, California; I per cent, Florida; except for street improvements, one-half of 1 per cent, Georgia; 10 mills, Idaho; 2 per cent, 11ndian Territory; 90 cents, Indiana; 10 mills, Iowa; first-class cities 2 per cent, second class 4 per cent, Kansas; limits varying with size of city, Kentucky; 10 mills, Louisiana: various limits according to the size of the municipality, Michigan and Minnesota; for general revenuie, 12 mills, Mississippi; various limits according to size of city, Missouri; 1 per cent, Montana; various rates according to size of city, Nebraska; various rates for different cities, Nevada and New Jersey; 1 1)er cent in cities, one-half of 1 per cent in towns, New Mexico; 1 per cent, North Carolina: various limits for different purposes, North I)akota, (Olio, and Oklahonma; 1 per cent, Oregon; various limits for diferenrt classes of cities, Pennsylvania; 1 per cent, Rhode Island; various limits according to size of cities, South C.arolina; general revenue, cities 10 mills, towns and villages 5 mills, South Dakota; various limits according to class of municipality, Texas, Utah, and Washington; $1, West Virginia; in towns 2~ per cent, cities 3~ per cent, Wisconsin; 8 mills, Wyoming. 3. CollectionThe provisions for the collection of city taxes are substantially the same as those for the collection of state taxes. The general rule is that these taxes are collected by the officers who collect state and county taxes. Provision for special tax collectors is often mnade in the city charters and not in the general statutes. In the following states collection as provided ill tlle general statultt(es is by municipal as distinct from state oflicers: Alabama, Arizona; some cities, California; Kentucky, Montana; some cities, Tennessee; Texas; cities of the third class, Utah; West Virginia, Wyoming. II. Poll taxes. 1. Sub7!jects: (N. B.-Except as noted below the exempt classes are the same for local poll taxes as for state.) Adult males, Alabama; able-bodied males 21 to 50 years of age, Arizona; able-bodied males 21 to 45, Colorado; males 21 to 70, Connecticut; able-bodied nales 21 to 45, except ministers, Florida; able-bodied males, Idaho; cities same as state, road districts, able-bodied males 21 to 50, Indiana; able-bodied males 21 to 45, Iowa; able-bodied males 21 to 45, except in cities of second class 21 to 50, Kansas; adult males, Kentucky; males 21 to 50, except pensioners, soldiers, mentally incompetent, and paupers, Michligan'; qualified voters, Minnesota; cities of first class, males 21 to 60, second class 21 to 50, villages 21 to.50, Missouri; able-bodied males 21 to 60, New Mexico; males 21 to 70, except soldiers and sailors maimed in war, firemen, clergynmen, paupers, idiots, and insane, New York; same as state, North Carolina; males 21 to 50, except paupers, idiots, and lunatics, North Dakota; males 21 to 55, except honorably discharged soldiers, pensioners, militiamein, volunteer firemen, Ohio; able-bodied males 21 to 50), Oklahoma; able-bodied males, Oregon; same as state, Pennsylvania; qualified to vote, Rtlode Island; males 18 to 50, South Carolina; males 21 to 50, except paupers, idiots, and lunatics, South Takota; same as for state, Tennessee; males over 21, exce)pt idiots and lunatics, Texas; same as county, Utah; males over 21, Virginia; males 21 to 50, Washington; males 21 to 50, Wisconsin. 2. Rates: $2, Alabama; two days' laber on roads or $4, Arizona: $2 or two days' labor, Colorado; $1, ('onnect icut.; three days' labor on roads or $1, Florida; cities two days' labor or $2, outside cities $4, Idaho; two to four days' labor or $1.25 per day, Indiana; two (lays' labor or $2 to $4, Iowa; townships two days of eight hours each or $3, cities of first class two days of ten hours each or $3, cities of second (class $1, Kansas; $1.50, Kentucky; one (lay's labor, Michigan; $2 or labor, Minnesota; cities of first class $1.X), second class $2, villages $3, Missouri: $3 or labor, 5Montana; $3 or labor, Nebraska.; not to exce(ed $1, New Jersey; $1 or labor, New Mexico; one day's work or $1, New York; not fixed, North (Carolina; one (day's labor, Northl Dakota; two days' labor or $3, Ohio; cities $1, road districts four days or $1, O)klahoma; $3 or labor, Oregon; cities of second and third classes 81, road tax $1, one-half in loney, othler may be in labor, Pennsylvania; $1 or enough with other taxes to amount to $1, Rhode Island: la:bor not over four days or not o(ver $3, South Carolina; one day's labor or not over $1.50, Soulth Dakota' not to exceed $1, Tennessee; cities hnt over $1, road districts labor or m(oney to $3, Texas: fixed by city, Utah,: fixed by council, Virginia; $2, in cities of third class $4, Washington: $1.50, Wisconsin. 646 WEALTH, DEBT, AND TAXATION. 3. Collection: The same as other municipal taxes, except: By road overseer or street superintendent or similar officer, Arizona, Colorado, Florida, Idaho, Indiana, Iowa, Kansas, Minnesota, Montana, Nebraska, Ohio, Oregon, and South Carolina. III. Inheritance taxes. See State revenues. IV. Corporation taxes. lMunicipalities seldom levy any corporation taxes in the sense in which that ternm has beell used in this compilation. They generally tax corporations under the general property tax or by licenses. In some cities franchises to use the public streets have been granted, on condition that the recipient pay an annual rental for the privilege, which is fixed at a certain percentage of the gross receipts. Such a rental charge is sometimes spoken of as a tax. It is, however, a pure rental charge and should be classed with income from public property. In Connecticut, Maine, and Massachusetts the state remits to the towns and to the cities some of the taxes collected by it from corporations. (See special analysis for these states.) In Illinois foreign fire insurance companies pay 2 per cent of their gross receipts to the city or village for the benefit of the fire department. The same provision is found in the laws of Kansas and of North and South Dakota. Pennsylvania remits to the towns onehalf the net amount received from the 2 per cent tax on premiums of foreign insurance companies. V. Business taxes and licenses. Business taxes and licenses are more extensively used as a source of revenue by the municipalities than they are by the states or counties, with the exception of the list of Southern states given above, which use a general license system for state revenue. They are levied under the direct authority of the cities, and in most of the Northern states are fixed by local ordinances under provisions of the city charters. In these states it is the exception, rather than the rule, to find any definite provisions in the general statutes concerning local licenses. On the other hand, in those Southern states which use the license or excise taxes for state purposes it is customary to regulate local licenses by general statute. Hence the following list of local licenses is incomplete, representing as it does only those licenses which were found in the general statutes. In many cases the statutes confer general powers on the city authorities to license and tax certain classes of business and leave the determination of the rates to the cities. In such cases the statutes convey no inforimation as to the rates. Whenever rates were found in the general statutes they have been entered in our comlpilation, but otherwise the mere fact that a given industry is taxable is all that has been entered. It does not necessarily follow that all cities in a state levy all the license taxes which they are empowered to and which are entered in this list. The license taxes are levied in the greatest number of cases on liquor dealers; next in frequency are amusements of one sort or another, especially games like billiards and bowling alleys; it is also common to levy such taxes on businesses which are not adequately covered by the general property tax. Nevertheless, these taxes are so varied in character as not to be readily subjected to classification, and a simple alphabetical list will be more useful than any classified list. Particular attention is called to the fact that, owing to the great variety of expressions used, certain special or particular provisions which are found in some states are included in or covered by more general expressions in others. Thus, for example, "tippling houses and dramshops," specifically mentioned in several states, are taxable under other names in many othei states. Advertising signs-Ohio. Amusements-Alabama, Arkansas, Colorado, Minnesota, Nevada, New York, North Dakota, South Dakota, and Utah. Places of amusement: Colorado and Maine. Auctioneers-Not over $50, Alabama; Arizona; $50 to $100, Arkansas; Colorado, Connecticut, Iowa;, $2, minimum, Massachusetts; Michigan, Minnesota, New Jersey; in cities over 1,000,000, $250, New York; North Dakota, Oklahoma, South Dakota; $10 to $300 plus a percentage, Wisconsin. Auction sales —2 per cent, Maine; Ohio; onetenth of 1 per cent, seven-eighths to state, Rhode Island. Automobiles-Ohio. Bagatelle tables-Arizona and North Dakota. Ballast lighters and captains-$5, $10, New York. Bankers-Oklahoma. Banks-Utah. Bankrupt stock-Wisconsin. Bicycle sidepaths-50 cents to $1, Connecticut. Billiard saloons-Iowa; $10, Maine; $2, minimum, Massachusetts; North Dakota, South Dakota; not limited, Arizona; Arkansas, Colorado, Iowa; outside cities, minimum $50 to township, Kansas, Michigan, Minnesota; $20 for first, $10 each for others, Missouri; $10, New Hampshire (exempt from tax); Ohio, Oklahoma, Rhode Island; maximum $25, Washington; Wyoming. Billposters-Iowa. Billboards-New Jersey and Ohio. Boarding houses-Oklahoma. Bowling alleys-Arizona, Colorado, Iowa; outside cities, minimum $50, Kansas; $10, Maine; $2, minimum, Massachusetts; Michigan, Minnesota; $10, New IIampshire (exempt from tax); Ohio, Oklahoma, Rhode Island, South Dakota, Wyoming. Breeding stock-Kentucky. Brewers-Arizona and Utah. Brokers-Arkansas, Colorado, North Dakota, Oklahoma, and Utah. Business places —Colorado. Butchers-Arizona and Oklahoma. 1Butcher shops-Minnesota. Canal boats-Villages in New York. Carriages, etc. —$1, Massachusetts, New Hamnpshire, and Wyoming. Carters-Arizona. Carts and wagons-Not to exceed $30, Alabama. Cigars —South Dakota. Cigarettes —South Dakota. Circuses-Arizona, Iowa, New Jersey; two-day shows, $10 to $100, Utah. Collector of birds-For scientific purposes, $1, Connecticut. Concerts-Arizona; $25 if 50 cents admission, New Jersey. Confectioners-Oklahoma. Contractors-Oklahoma. Corn doctors —Arkansas. Dance houses-Arkansas. Detectives, private-$10, Massachusetts; $10, Rhode Island. Distillers-Arizona and Utah. Dogs and other domestic animals not included in list of propertyArkansas; male or spayed female $1.15, unspayed female $5.15, kennel licenses $50, Connecticut; $3 to $10, Indiana; Kansas; male $2, female $5, for breeding five in number $25, over five $50, Massa TAXATION AND REVENUE SYSTEMS. 647 chusetts; males and spayed females $5, Michigan M- Xontana, Nebraska, Nevada; mnale $2, female $5, New Hampshire; New Jersey; $1 to $2, New York; at large, North Carolina (also swine, horses, and cattle); $2 male, $3 female, North Dakota; Ohio, Pcnnsylvaniat; male. $1.15, female $5.15, Rhode Island.; Utah;: male I1, female $4, Vermiont; maximumn $2, Washington; $1 to $10, Wisconsiln; $1 to $3, Wyoming. Draymien-Arizona, North Dakota, arid South Dakota. Drays: Oklahom~a and Wyoming. Druggists-Oklahioma. Employment agencies-$1, Maine,; Minnesota, North Dakota, South Dakota, and Utah. Exhibitions-Arizona; stre.et and sparring, Arkansas; horosc{'pic and general, Arkansas; Connecticut, Micheligan; $1 to $300, New Haampshire; North Dakota, Ohio, Rhode-, Island, South Dakota, Utah, and Wyoming. Explosives, vendors of-Ohio. Express companies-$2.570 to $2,50, Alabama; Nevada, North Dakota, Oklahoma, and Utah. Expressmien: South Dakota. Ferries-Arizona, Michigan, New York, and Ohio. Fortune tellers-Arkansas. Franchises-Kentucky. Freight lines —Nevada. Gaming and fraudulent devices-Not limited, Arizona. Gaming tables-Arkansas and Wyoming. Gas and electric companies-Nevada. Gift enterprise.s-Arkansas. Hackinen-Arizona, New York, North Dakota, South Dakota, and Utah. Hacks: Michigan, Oklahoma, and Wyoming. Halls, public-Villages in New York. Hawkers-Arizona, Arkansas, Michigan, North Dakota, Ohio, Oklahoina, South Dakota, and Utah. Horse- killing establishments-Minimumi $1, Massachusetts. Hospitals-Lock, private and venereal, Arkansas; maternity, Connecticut. Hotels-Iowa. House boats-Ohio. House movers —Ohio. H-ucksters-Ohio and Wyoming. Insurance agents-Arizona; foreign companies, maximum $100, Missouri; Oklahoma; 1 per cent, Wyoming. Insurance comapanics-Arizona. Intelligence offices-Arkansas; $2 mininmum, Rhjode Island. Itinerant doctors-Iowa. Junk stores-Arizona; $2 to $10, Connecticut; NeW Jersey.,Junk dealers: Minimum, $2, Massachusetts and Iowa. Laundries-Utahi. Liquor dealers-$20 to $500, Alabama; not limnited, Arizona;, Georgia, Indiana, Maryland'; $1.00 to $1,50, Oklahomia; cities, first and second class $1,000, third class $500, other $300, boroughs $150, towushipis $75 (one-fifth to county), Pennsylvania. In donmestic winecs (not producers): Georgia. Tipplinig houses and dramnshops: Arkansas, Missouri, and Oklahoma. Liquor license-General: $1,000 if dr-inik on premise~s, $300 if niot~ drunk on premises, Massachiusetts; one-half of county liq uoor tax, Michigan; cities over 101.000 inhabitants $00 others $.500, Minnesota; 50 per cent plus 25 per cent of state tax, Mississippi; citie~s over 10,000 $1,00, under 10,000 $5(X); one-half coun ty license. money for retail of liquor in quantitics less thian at quait, Nevada; granted by excise, conminissionm, New Jersey- i~ti(s gi t two-thirds of state lice~nse, New York; $25, North Caiolina;~ hwl(o sale or retail manufacturing or stelling $.50() to $1,000, retail only $2tX) to $400, Rhode Island; one-half profit's from liquor dlispenisarics to city, onehalf to county, South Carolina: satnie privileges is county, Texas; minimum $400, Utah: $300 to $1,000, 10 p1 r (tnt to state, Washiingtoni; tiowns $100, cities$200, or byvvote of (itiz( ns mtia,, be incre~ased( to $250 to $~l00 in towns and $3510 or $,50() ini cities, Wiscons1inl: Wyoming. Spirituous: Towns of over 3,00() inhiabitants $450, others $250, Connecticut; $150 to $1,000, Kentucky. Ale, beer, and wine only: $200, Connecticut; $2,50 if drunk on the premnises, otherwise $150, Massachusetts. Malt and cider only, $250, Massachusetts. Hotels, $250, Connecticut; wholesale, grocers, $250, Connecticut; druggists, towns 5,000 $12, less than 5,000 $10, Connecticut;. 1, Massachusetts. Distilled liquors and alcohol: $50), Connecticut; medicinal only, $500, Rhode Island. Livery stables-Arizona. Lodging 1houseS-$10, Connectlcut. Lumber yards-Arizona, North IDakota. Lung testers —Ark-ansas. Magnifying glasses-Arkansas. Maternity hospitals-Michigan. Menage.ries-.Arkanisas, Iowa:- $10 to $50, Vermnmrt. Mferchants —Not over $25, Alabama; retail for shiort ieriod, $50 per week minimum, MNinne~sota; Oklahoma; retail traiisient., $25 to $2C0 per month, Pennsylvania; (storekeepers), Utahi. Merry-go-rounds-Not over $5t), Maine. Milk dealers-SO cents, Massachusetts; New Jlersey. MXoney changers-Arizona, Arkansas, Utahi, amid North Dakota. Muscle developers-Arkansas. Museums-Arkansas. Ominibuses-New JIersev. Omnibus, drivers: North Dakota. Ordiniaries-Arkansas, New York, North Dakota, South Dakota, and Utahl. O.yster digging-$2,50, Mfassachusetts. Paint's and cemiiicals-$l, Mas'sac-hn1s.ts. Pawnbrokers ---Arizona, Arkansas; $10 to $5O, Connecticut; Georgia; $10 to $100, Indiana; Iowa; $-50, Massachusetts; Minneso(ta; $,50 to.$100, Nebraska; $5500, New York; North Dakota, Oklahomia;. 50, Rhode Island; South Dakota, Utah, Wyonming(,. Peddlers-Arizona, Arkansas, Colorado; at same rate as county, Indiana,; Iowa, Maryland; different rates for different sized towns, $3 to $25, Massachusetts; Michigan; $5 to $10, New Hampshire; New York, North Dakota, Ohio, Oklahoma, South D)akota, Utah, W isconsin1, Wyoming. Picnic groves-$2 ininimuni, Massachiusetts. Pistol galleries-Arkans~as. Playing cards-Per pack, not over. 1. Plumbers-Iowa; master $2, journeymen 50 cents, Massachjuse~tts,; fee for examiination, Michiigamm; 50 cents, New Hanmpshiire; Ohio. Porters or runners for cars or public Imouses-Arizomna and North Dakota. Privileges-S")O per cent state tax umimimnumn (telegraph, express, amid sleeping cars excepted), Mirnnesota. Professions, trades, and callings, generally-Arizona, Colorado, Indiana; cities first class, other classes only Spcii ones, Kansas; Kentucky; excep)ting mininisters, temm-eliems, lpmiests, laiwyers, and doctors, Missouri; Nebraska, Nevada, Oregomi; c',ertaimi callimigs b~y cities third class, maximmumm $100), Pentisylvammia;~ exempting t —achers amnd mministers at a rate to be deteri-mined by gross iicm(mie or upon cahlital imivested, North Carolina; one-half state rate with ce~rtain exemptions, also smunie pri vlge scony Txs Washimngtomm Wyoming. Re if cstate agents —Oklalionia1. Rtes-taurants amid eating house-s ---iowa, Michigan, Oklihomna, and Utah. Saloons — Local option, Amkaimsas; Oklaliomma. Scalecs, public di ---Nort]it Dakotai. Scalpers, ticliet ----Nortli D)akota, South D)akota, mid Ut~ahj. Se eies-Iowmi. Secondhiand em. jummk shiop~s —Arizomma,; $2 to $10,Cmiitiit Slioutimi galleries- — I-owa amid Ohio. Sliows -Alabmimna, Arkansas, Iowa, Maine, Michiigmmm, Mmlinnsota; $100 tim.l:) Ne-w hianipshire-; Nortit Daikota, Ohio, Ifhode Island, South Dakot a htahi, and Wyommiing. I lorse: Ai~kamisas. m tiner mimiks ---$2 mimnmitnuni, M.assacimosA,t-s; New Jersey. -ulaughi1terhiouses —$l mi minimiumm, 1\IInssaWImuSs'ts Soft dri nks ---South D)akota. Smdi( items for pass"erngers, or hmap~gam' — Michigami. Survev'or oif hummibir —. I miuminimiumn, Mlassachusetts. Tav(rin s —Miiehmigami, Minmnmeii(sita, Ohio, amid Ok.ahiomria. 648 WEALTH, DEBT, AND TAXATION. Taxidermists-$5, Maine. Telegraph comp anies —Alabiama and Nevada. Telephone complnanies, long( distance —Alabama. Theaters -— Alabama, Arkanisas, Iowa; $350, New Jersey; North Dakota, O()io, ()klaloma, South Dakota, Utah. Toll bridges -.-Michigan and New York. Vehicle.s for l1;ir-(Ohio, Oklahoma, Virginia, and Wyotving. Vendors, itineranit-$25, Connecticut; Maine, M!icigaln; 2 per cent of value of goods, New Halmpshire; Ohio, Rhlode Is'!nl, \'crrnont. Water companies-$50 to $400, Montana, Whaif boats-Michigan. Wharves and fish weirs —$5, Maine. SCHOOL REVENUES. For the sources froml which the revenues for the suI)pport of schools are drawn, see under the several states. ALABAMA. The revenue laws of Alabalma halve unllergone extensive revisions in the past few years, and these were not fully comprleted at the time to which the census statistics refer. In 189}7, in addition to the enactmerit of the state tax co)mmission law, known as the back-tax co(l1l1ission1 l;aw, a1 nnlmlber of other changes were made in the tax laws of the code of 1896. Many more changes were Imade at the leagislative session of 1898-99. and that of 1900-1901. In 1901 a new constitution was ado(pted( which necessitated some changes in the revenue la;ws. and in 1903 the statutes were revised to conform'h to the new constitutional requirements. An act, approved Fetbruary 23, 1899, with reference to licenses, having been declared unconstitutional by the supreme court, moneys collected thereunder were refunded by act of December 13, 1900, and a new law covering this subject was passed in 1901. As these changes in the law materially affect the interpretation of the census statistics, it is necessary to set them forth in some detail. A peculiarity of the Alabama revenue administration is the so-called back-tax commissiotn, established in 1897. A state tax commissioner, who is appointed by the governor for a term of four years, has the power to appoint one tax commissioner in every county (as the statute was amended in 1899) for a term of four years. It is the duty of these commissioners to discover (and to aid the revenue officers in collecting) "escaped and delinquetnt back taxes, and licenses." They are to enforce the collection of any dues to the state that have been evaded within the five years previous to the date of discovery. The state tax comnmissioner is now paid a salary, but the county tax commissioners are compensated bvy a penalty of 10 per cent of the 1 This compilation is derived mtainly from the following sources: "The Code of Alabama, 1896," ap)proved February 16, 1897, prepared by NWm. L. Martin, coilmmissioner. P'u)lished by the Foote & Davies Company, Atlanta, Ga., 1897. This omitted the changes nlade in revenue laws by the session of 1896-97. An act to amend the revenue laws of the state, approved February 21, 1899, and given in the Session Laws 188-9, pages 164 to 203. Declared urllconstitutional. An act to further amend the revenue laws of the state, approved March 5, 1901, given in the Session Laws 1900-1901, pages 210 to 250. The new con(-stitution of Alabama, 1901. The Revenuel Code of the State of Alabama, 1903, published by the auditor: The Brownl Printing Company, Montgomery, Ala., 1903. This includes the amtendrlments made at the session of 1902-3. amount of taxes secured through their services, which is levied in addition to the back taxes found due. The assessors also have power to assess back taxes evaded in any one of five years previous to date of discovery, and they receive a commission of 5 per cent, assessed as a penalty. Another peculiarity of the Alabama system is the payment of the assessors and tax collectors by percentage commissions on the amount of taxes assessed and collected, and by fees for certain other services performed by the assessors or tax collectors. Alabama has three principal sources of revenue: (1) The general property tax, (2) the poll tax, and (3) the business taxes and licenses. The counties and the incorporated towns and cities are the only subdivisions of the state with independent powers of taxation. Other districts, practically all of which are school districts, receive their funds from the state or county treasury. CONSTITUTIONAL PROVISIONS. ARTICLE XI. SEC. 211. All taxes levied on property in this state shall be assessed in exact proportion to the value of such property, but no tax shall be assessed upon any debt for rent or hire of real or personal property while owned by the landlord or hired during the current year of such rental or hire, if such real or personal property be assessed at its full value. SEC. 212. The power to levy taxes shall not be delegated to individuals or private corporations or associations. SEc. 213. (Refers to public debt.) SEC. 214. The legislature shall not have the power to levy in any one year a greater rate of taxation than sixty-five one-hundredths of one per centum on the value of the taxable property within this state. SEc. 215. No county in this state shall be authorized to '-vy a greater rate of taxation in any one year on the value of taxable property therein than one-half of one per centurm; provided, that to pay debts existing on the sixth day of December, 1875, an additional rate of one-fourth of one per centumr may be levied and collected, which shall be appropriated exclusively to the payment of such debts and the interest thereon; provided, further, that to pay any debt or liability now existing against any coulnty, incurred for the erection, construction, or maintenance of the necessary public buildings or bridges, or that may hereafter be created for the erection of necessary public buildings, bridges, or roads, any county may levy and collect such special taxes, not to exceed onefourth of one per centum, as may have been or may hereafter be authorized by law, which taxes so levied and collected shall be applied exclusively to the purposes for which the same were so levied and collected. TAXATION AND REVENUE SYSTEMS-ALABAMA. 649 SE~C. 216. (This section himits the rate in Cities, towvns, villages, arid other municipal corporations to 2 pci' cent for current purposes:, 1 Per cent for debts existing December 6, 1875; for the Cityv of Mobiele 4 per cent for current purposes and ~ per ccnWat for debts existin~- Decemiber 6, 1875; for cities of Birminghamn Huntsville, and Bessemler, arnd tile town of Andalusia, -2 per cent for current purposes and Iper cent, for iiebts existing at the timte of adoption of this constitution,; for tile city of Montgomery, -1 per cent for general purposes ardi-l per (Cunt for debts, public schools, aird public conveniences: for Trov, Attalla, Gadsden, Woodlawn, Byewton, Pratt City, Ensicyv, Wvlarn and Avonda~le, aIr additional tax not to exceed 1 per Cent: (or Decatur, New Decatur, and Culliman, an additional <per cent, to I e applied, in iDtcatui, for pulilic schools, public, school buildings, arid public iruprovenients, and in Ncw Decatur arid Cullmran exclusively foi educatiounal iimposes, to be expended by the school trustees'; but tire additinir11 tiax in T roy and the cities named thereafter above must lx sarw triok(d by majority vote at, special election.) SE~C. 217. The property of priv ate (orpoiratiorrs associ ations, aird individuals (if this state shirll forever be taxced nt the sanie rate; provided this section shall riot apply to iristitutirons devoted exclusively to religious, educational, or charitable purposes. SF~c. 218. Thre legislature shall riot have the l)ower to require counties, or other municipal corporations to pay any chiarges xvhich are now payable out of tire state treasury. SEc. 219. The legislature mnay levy, at tax of not, mrore( thian two arid one-lhalf per centuni of thre vila]ie (if niII estates, real rind personril, money,, public and private securities of every kind iii this state passing frorir any person who mnay die seized aind possessed thereof, or' any part of such estate, mioney, or securities, or inierest therein trainsferred by thre intestate laws of this state, or by wsill, deed, grant, biar'gainr, salle, Or gift, made or intended to take effect in possession after dea~th of thic gratitor, devisor', or donor, to any person or perso)ns liodies politic or corporatc, in trust or otherwise, other than to 01 for the use of the father', m-other, husband, wife, brothers, sisters, chrldreri or lineal descendants of thre grantor, devisor, donor, or intestate. ARTICLE X1I. SEC. 221. The legislature shall not enact any law which will permit any person, firm, corporation, or association tor pay a privilege, license, or other tax to the state of Alabama, and relieve him or it frorn the payment of all other privilege and license taxes in tire state. SEC. 229. The legislature shall, by genera] law, provide for the payment to the state of Alabama of a franchise tax bry corporations organized under the laws (if this state, which shall lie irr proportion to the amount of capital stock,: but strictly benevolcnt, edbi(atiOrial, or' religious corporations shall not be required to pay such a tax.** * ARTICLE xiv. SEC. 259. All poll taxes collected in this state shall be applied to tire support of the public schools in tire respective counties where collected. SEC. 260. The income ar'ising frome. the sixteenth section trusts fund, the surplus revenue fund, until it, is called for by the United States Government, and the funds- enumerated in sections 257 (this slection makes the prirrcipal derived fromt the sale of ('ertain lands a t rst fund) arid 258 (this section appropriates donations arid escheats to tire school funds) of this constitution, toigethler with a speciirl arnurri trix Of thirty cents on each one hundred (lollars of taxable property fin this state, which the legislature shall levy, shall be applied toi tire support arid maintenance of tire public schiools, 1111( it shall Ire tire duty of the legrislature to increase tire public, school fund from time tor time irs tire irecessity therefor and the coarlitioni of thre treasury aried the resources of tihe state may justify: Provided, That nothing herein coraruined slrill lie so) construed irs to authorize thre legislature to levy in any oili vcar a greruter rate of state taxation for aill purposes. includilry school's, tlrarr sixty-five cents on each one hundred doliarur's wrurth of trrxruhle property: Anid providedifurther, That, nothing lirerini conitainred shrill prevent, tire legrisla ture from first providing for tire payment of the, bonded indebtedness of tire state and interest thereon out of all the revetites of tire state. SEC. 269. The se-veral counities in-tbis state shalllhave power to levy and Coll(ct a special tax not (exceeding ten cents on eacherieol- hundred dollars of trixable property ini such counties for the support of public. schools: Proc,,ided, That the rate of such tax, tre, time it is to continue, arid the purpose thereof, shall lhave been tirst submitted. to a, vote of the qualified elector's of the county, arid voted for by thi'ee-hifthis of those voting at such ('hection; but the rirte of su('li spec'iai tax shrill no0t increase thie ra~te (if trixitiori state and county combined, ii airy one year-, to inore than onie donllnurarid twenty-five cents on eachi one Ituindred dollar's of taxable poet:excluding, however, all special county taxes fi ulebid rings, roirds,, biridges, and the paymnent (if debts existing at thre tunic of the ratific~ation of tire constitution of 1875.*** ARTICLE IV. Sac. 91. The legislature shiall riot tax tire property, real or' per'sorrnl, of the strrte, counties, or other' nuni1Cipal1 corporations, or ce-niretern's; ioro lots, iii iriorporated cities or towns, or within (Iue, mile of aiwl city or towiwr to tire extentt of (rle icree, nor lots one mile or inore, distrurt from'l sui('i Cities or towns to tire extent (if five acres, with tire buildlinrgs thereon, whien sThinnarenr used exchusively for' religious worshiip, for.schools, ori.'ofr' purposes purely char-itable. SiE.. 194. Tire l)(ll trix u('nt ionled iii thiis article (in section 1-78, which Iinakes tire payment, (if the polhl tax pre~r'equisite to tire exercise of tire electordl fratichise) shrll he one dolharr wirrd fifty cents upon ea('h nmahe rnhraii~itanrt of tire state over' tire age (if tw'eiity-onie veus air under thre arge of forty-five yeiirs, whio wounldl irrt riow h)e (xernpt hry Iriw, but, thle legislature is, auuthr1irized to irr('reisi' tire nuaxirnurii age fixed iii this sectioir to iilot iniore thatn sixty year's. Strcir poll trux shiall biecomne drue and paynihhe (iii tIre first, drry of October in echii year, anil becomle Jeliniquerit onl tIre first dlay (of tire next surcceeding IFebrur.1ry, hit, rio lega1 process nor riry fee or ('omrnissioin shrill Ire allorwed for' t~le 'ollection thiereof. Tire, tax collector shiah miake returns (if poll tax collections separate fruorm othier collections. OFFICERS. The officers most directly concerned with taxation are: (I) Tine counity taix assessoirs,, one. iii ewi cho'(unty elected for a termi of four ryears, whiose i'oimpetisatioinr cornsists~, tin-st, (f 'ornmnissioris onl sitate.nd coun11ty taxes nassessedh bry thenl, vrrryirrgwitlr tire anmounit of taxes assessed iii eachi ('ounity frorir 1I per ('('lt to 8 per cent; anid, second, of fees paid by tir~e persojis rrss'ssed, amonn~utirlg toi 50 cents for the fissessrnent arid 25 cenits eachr for runry e-xtra servievs, suidi as s ending notices, (2) Thre judge (if pirobhate inn ea('hr county, elected for six years, who miakes ahistracts for thie state aruditir' arid for tire collector, and wino Collects li.enlse taxes. (3) Tire coiurt of counity ('orinlissioners,, consi.stirig of four' mnembers elected for' founr yearrs, annil tire judge of pirob~ate, constitute a horurd of revrew. (4) The county tax nohAleutor', elected for four' years. (5) Tire strit( aunditor, clecte(l for four years. (6) Tine~ stute board of assessors for n'aiiroadl, tulegraphi, uried telephone conjnni',conniposed of tire, governor', tire secr('tary (If state, tire auditor, 1111( tire tn'asurrer, together witir tire attornrey-gerrer'ah, who acts as audviser anir dec1ides any tie vote. (7) Thie state tax c'ommissionier, ruppointed for fourui years by tire goveIrrior, arid tire (histrict (or Pountry) tax clonannissionen's, appointed for four y('ars byv the state tax -onnmissirmnen' an(d coninrujonily known as tire " backtax ('oniirmnssioners,"~ whiose funmctionrs are (described in tine initroductoury statennient. 650 WEALTH, DEBT, AND TAXATION. STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. 7lThe property included and exempt.-The statutes enumerate 14 different classes of property which are 'subjects" of taxation. The list is so comprehensive as to include all real and personal property. The enumerated items are: (1) Lands and improvements thereon; (2) wharves and wharf boats, landings, cotton pickeries, cottonseed-oil mills, compressors, grain elevators, toll bridges, ferries and turnpikes, and all passes, channels, or canals where tolls are charged, and street railroads, printing presses and materials; (3) steamboats, vessels, and water craft, excepting such as are engaged in foreign commerce; (4) the average amount of all stocks of goods, wares, merchandise on hand during the year; (5) all household furniture, libraries, jewelry, plate and silverware, etc., wagons, etc., office furniture, tools, arms, cattle, and other domestic animals; (6) money hoarded; (7) all moneyed capital, that is all money lent, solvent credits, or credits of value (in 1903 the section of the code containing provision (7) was changed as to mortgages so as to provide for a "privilege" tax in addition to recording fee for mortgages in lieu of all other taxes); (8) shares in incorporated banks; (9) shares in corporations, other than railroad, telegraph (long distance telephone added in 1903), building and loan associations, and banks or banking associations; (10) real and personal property of water companies, electric light and power companies, gas companies, furnaces, rolling mills, mines, quarries, or manufacturing establishments; (11) all investments in bonds; (12) the roadbed, track, and other property, real and personal, of railroads, and all tramroads, pole roads, canals, ditches, and channels, etc.; (13) all dividends declared or earned, and not divided, by corporations; (14) all other property. For purposes of taxation the gross amount of sales at auction; the gross amount of commissions of any factor, broker, etc.; the gross receipts of all cotton pickeries, warehouses, or other storage places; and the gross receipts of toll bridges and ferries, canals, ditches, channels, passes, tramroads, and pole roads, and of telephone companies except long distance telephone companies, are also treated as property. (Since 1901. Formerly this list included also gas works, electric light companies, and street railroads.) (1) " Real property " is hel to mean not only land, city, town, and village lots, but also all things thereunto pertaining, and all structures and other things so annexed or attached thereto as to pass to a vendee by the conveyance of the land or lot. (2) "( Personal property " is held to include all things, other than real property, whichl have any pecuniary value, and moneys, credits, and investments in any bonds, stocks, joint-stock companies, or otherwise. Credits include mortgages. t (3) Exempt from taxation, besides public property, are bonds of Alabama; cemeteries; lots and buildings used for religious worship, educational, or purely charitable purposes; all school furniture and other property used exclusively-for public school purposes (the word "public " was dropped in 1903), and $25,000 for each public agricultural association; property of literary and scientific institutions; libraries of ministers of the gospel; all libraries not professional, and religious books kept for sale by ministers or colporteurs; deaf-mutes, insane, and blind persons, to the extent of $1,000; all family portraits; household furniture to $150; one yoke of oxen; one cart or wagon; two cows and calves; 20 head of hogs; 10 of sheep; all poultry; all cotton and other agricultural crops grown in the preceding year, and all manufactured articles remaining in hands of producer or manufacturer; provisions and seed; all wearing apparel; all looms and spinning wheels kept for use of family; $25 worth of farming tools or mechanic's tools; one sewing machine to aach' family, when taxable property does not exceed $250. (In 1899 the exemption of agricultural products was modified so that cotton and pig iron were exempt for twelve months from time of production, and thereafter to pay a special tax. In 1903 the special tax was abolished.) To encourage cotton factories it was enacted in 1893 that the county authorities might grant them exemption for five years; in 1901 shipbuilding plants were given the same opportunity, and it was further provided that cotton factories established since 1897 and in which $50,000 had been invested prior to 1902 should be exempt from all taxes for ten years, and shipbuilding plants investing $500,000 within five years from 1901 were also exempted from all taxes for ten years. b. Assessment.-There is but one assessment list for state and county purposes. The assessment is made by the county assessor on the basis of sworn statements furnished by the taxpayers. The assessment of all property is made annually and refers to the 1st day of October; it is made up between that date and the 1st of February with a " supplementary" assessment up to the last Monday in May. Property is to be valued at its actual cash value. When possible, the assessor is to interrogate the taxpayer personally. The penalty for failure to make a return to the assessor is, in the case of private persons, 5 per cent added to the assessment made by the assessor; in the case of railroad, telegraph, and long distance telephone companies, and of corporations whose gross receipts are taxable as property, the penalty is a 50 per cent increase. Besides entering the valuation, the assessor is required to enter separately in the assessment book the amount of state, county, and special taxes on the aggregate of real and personal property. The assessor turns over the assessment book to the judge of probate, who makes the abstracts for the state auditor and the county collector. If the assessor discovers property that has escaped taxation in any assessment within five years previous, he assesses the back taxes against that property and for this receives a special commission. There is also a tax commissioner in each county who, under the supervision of the state tax commissioner, is authorized to assess back taxes. Other provisions in regard to assessment were: In valuing real estate the location, whether vacant or lying idle, or occupied nd in and in use and, if occupied and in use, the rent derived therefrom,, is to bea taken into consideration. TAXATION AND REVENUE SYSTEMS-ALABAMA. 651 Railroad, telegraph, and long distance telephone companies a re assessed on all property, not strictly localized, by the state board of assessors, and the assessment so made is apportioned to each county on the basis of mileage in such county. The valuation of railroad property not local in character made by the state board of assessors is had "exclusively upon t-he consideration of what a clear fee-simple title thereto would sell for under the conditions under which that character of property is most usually sold." The tax assessor is entitled to receive out of the first moneys collected for the state the following commissions on state taxes: In counties where the state taxes assessed do not exceed $12,000 the rate of commission shall be 8 per cent on the first $1,000, 4 per cent on the second $1,000, and 2 per cent on the remainder; in counties where the state taxes assessed exceed $12,000, the commissions shall be the same up to $12,000, I per cent up to $60,000, and 1 per cent on the remainder. -He has the same commissions on county taxes. He gets 5 per (cent on back taxes. Also, the tax assessor receives a fee of 50 cents for making the demand on the taxpayer for his list of assessment, to be charged to the taxpayer and collected with the taxes, and also a fee of 25 cents for the issuance and service by the tax assessor of each notice to a taxpayer of an increase in his property valuation by the court of county commissioners, to be charged against the taxpayer if the increase is made final, otherwise canceled. c. Equalization.-There is no equalization, strictly interpreted, of any part of the assessment in Alabama, but the court of county commissioners sits as a board of review and hears and adjudicates all objections to the assessment, treating them as regular cases on the docket.to be tried in the name of the state of Alabama as plaintiff and the taxpayer as defendant. An appeal from its decision may be taken to the circuit court. There is no state board of equalization and no equalization between counties. 2. RateThe constitution of 1875 limited the rate which might be levied for state purposes to 75 cents on each $100 of assessed valuation; that of 1901 reduced the rate to 65 cents. The annual rate is not determined by apportionment, but the code (subject to amendment at each session) fixes the rate in round numbers, and the amount so raised is apportioned for the various purposes. This system has resulted frequently in a deficit. In 1897 the rate was fixed for all purposes in general at 55 cents; in 1899, 10 cents was added specifically for schools; and in 1903 the total rate of 65 cents was divided as follows: 30 cents for schools, 10 cents for the relief of needy Confederate soldiers and sailors, and 25 cents for general purposes. 3. CollectionTaxes are collected by the county tax collector, who is paid for his services by commissions out of tile taxes collected, similar to those allowed the assessor, and is allowed small fees, paid by the taxpayer, for collecting delinquent taxes. Taxes are due and payable after the 1st of October and become delinquent on the 1st day of January. The collector attends in each election precinct twice each year and makes appoientments for the payment of taxes. Except for the collectors' fees, costs, and interest there are no penalties for delinquency. Delinquent taxes may be collected by seizure and sale of personal property, by garnishment, or by sale of lands under action by the court of county commissioners. II. Poll tax. The state poll tax (see section 194 of Article VIII of the Constitution), less expenses of levy and collection, is paid into the state treasury and by it disbursed to the county to be expended for the schools within the county of its collection 1. BaseEvery male inhabitant from 21 to 45 years of age not exempt by law. Those exempt are: Township trustees (in charge of schools), all nmembers Alabama National Guard, and all persons permannently disabled whose taxable property does not exceed $500, deafmutes, insane, and blind. 2. RateFixed by the constitution at $1.50 per annum. 3. CollectionCollected by county tax collectors under supervision of state auditor and paid into the state treasury. 4. ApportionmentApportioned by the state superintendent of education; each county is entitled to all the poll taxes collected within its bounds, and each township or school district and each race therein, to poll taxes collected therefrom. III. Inheritance tax. There is, at present, no inheritance tax in Alabama, but the constitution of 1901 provides that the legislature may levy such a tax. (Article XI, section 219.) IV. Corporation taxes. Corporations without any exception are covered, as are private individuals, by the general property tax, by the license taxes, or by both, while certain of them are also subject to special privilege taxes. The constitution of 1901 (Article XII, sections 229 and 232) provides that the legislature shall by general law provide for the payment of a franchise tax. The code of 1896 imposes a franchise tax paid to the state of $25 on every increase of $50,000 in capital stock up to $1,000,000; from $1,000,000 to $5,000,000 this tax is $500; and over $5,000,000, $1,000. For fees paid before a commnission is issued to a corporation, see all fees under B. The following privilege or license taxes on corporations are notable and different in character from the other licenses: lInsurance companies, foreign anld domestic, fire and life, pay a tax of $1 per annuml on each $100 of gross premiums received in tile state, but domestic companies taxed on their property may deduct tli taxes so paid. FIraternal or(ganizations are exempt. Express comrpanies doing business between points wholly in the state pay a license or privilege tax of $4,000) pler annul. Sleel)ing car conpanies formeril paid an annmlll privilege tax of $.500 and $1 for each mile run by its cars in the state not to exceed $1,000 in all. In 1901 this was made $1,250t and the mileage tax removed. Building and loan associations, domelstic or foreign, pay a p'ivilege tax of $1 on each $1,000 of pai1d-up capital stock up to $1X00,00) and 50 cents on each $1,(000 over $1(0),000, and lmust pay taxes on office furniture and real estate, but tre not required to pay taxes upon mortgages on real estate. Telegraph companies in addition to the property tax, pay an annual privilege tax: companiies whose lines in the state do not exceed 652 WEALTH, DEBT, AND TAXATION. 150 miles pay $1 per mile; over 1.50 miles, $500, together with $1 per mile; long, distance telepone companies whose lines do not exceed 200 miles withinl tlhe state pay 50O cents per mile; over 200 miles, $250 also, in addition to the taxes on their property. Railroad companies operating lines within the state pay as a railroad license talx sllclh Iercentage of their gross earnings acecrling froim business witlinl tlhe statet, as may be necessary to pay the expenses of the stat rai lroad commission. V. lBusiness taxes and licenses. For state purposes a large nlumber of licenses are levied-annually except where otherwise stated. The licenses are as follows: Abstract companies, in towns or cities of 20,0(X or more,. $30; in towns or cities of 10,000 to 20,000, $20; 5,(000 to 10,000, $10( (addition in 1903, less than 5,000, $5). Auctioneers, towns or cities of 20,000 or over, $50; 8,000 to 20,000, $30( 5,(00 to 8,)O, $20; 1,000 to 5,000, $5; transient auctioneers, $50. Bagatelle, or Jenny Lind table, $50. Baseball park, $50 (added in 1903, but in townts of less than 15,)000, $25). Bond makers, $50 (added in 1903). Bottlers, $25. Billiard table, not in connection with a saloon, $25. Billiard table in connection with a saloon, $50). Bowling alleys, $25. Billposters in cities and towns of 20,000 or more:, $25; 10,000 to 20,000, $15; less than 10,000, $5. Brokers or commission merchants in towns or cities of less than 2,500, $5; 2,500 to 5,(00, $10; 5,000 to 10,000, $15; 10,000 to 25,000, $25; 25,000 or more, $50. Bicycles for rent in cities over 20,000, $15; 10,000 to 20,000, $10; less than 10,000, $5. Book agents, except those selling religious publications, and Federal or Confederate soldiers of the Civil War, or indigent or disabled persons selling only in county of residence, $10 in each county. Brewers, $100. Cigarette dealers outside incorporated cities or villages, $5; in cities of 5,000 or less, $10; 5,000 to 10,000, $20; 10,000 to 20,000, $25; in all other places, $35. Cigar and tobacco dealers in towns of 20,000 or more, $10; less than 20,000, $5. Circuses in or within 2 miles of (in 1903 made 5 miles) towns or cities of 5,000 or more, for each day, $150; in other places, $100; pony and dog shows in towns or cities of 10,000 or more, per day, $35; in other places, per day, $25; side shows, per day, $10; flying jennies, $10. Cold storage, $10 (in 1903 raised and graduated according to size of city, $200, $100, $50, $25, and $10). Commercial or mercantile agencies, $300 (in 1903, $10 more for each additional county). Concerts or exhibitions, not wholly for charitable, school, or religious purposes, $5 (in 1903 made $10, and if continuous, $5 per day, $15 per week, or $30 per month). Collecting agencies in towns or cities of 20,000, $25 (in 1903 made $100); less thawn 20,000, $10 (in 1903 made $25). Construction companies, $25 (in 1903 made $10 in each county). Coinpounders and rectifiers, $200. Cotton buyers, $10 (in 1903 made $10 in each county). Corporations doing business in Alabama not specifically required to pay some other license whose paid-up capital stock is under $10,000 pay $10; $10,000 to $25,00) pay $15; $25,000 to $50,000 pay $25: $50,00() to $100,000 pay $50; $100,000 to $200,000 pay $75; $200,000 to $300,000 pay $125; $300,000 to $400,000 pay $175: $400,000 to $.500,000 pay $200; $;00,000 to $1,000,000 pay $300; exceeds $1,000,000 pay $500. Banks are exempt. Coal or coke agents or dealers, in towns of 20,000 or over, $20; 5,000 to 20,000, $10; 5,000 or less, $5. Dealers in playing cards, $5. Cane racks (see Devices). Distillers, $25 (in 1903 raised to $50). -Dog shows (see Circuses). Detective agencies, [$50. D)evicbes, such as throwing at figures, cane racks, knife racks, strength and lung testers, etc., $25 in each county. Du)mlnv and electric railways, iii counties of 40,000 or over, $50; 30,00)0 to 40,000, $40; less than 30,000, $10. Dice and dice boxes and domini)oes in connection with saloon, $25 (added in 1903). Each town or citv having dispensary, if less than 500, $250; 500 to 1,000, $500; over 1,000, $250 additional for each 1,000 or majority fraction. Electric light and power, gas and water works (street railroad added in 1903), in cities or towns of 20,000 or more, $100) (in 1903 made $200)) 10,00) to 20,000, $50 5,000 to 100,()(, $25; less than 5,000, $15. Entertailnmlllets where daneing is had for admission fee, $5. Eyeglasses (see Peddlers). Express companies (see under A. IV, Corporatiotl taxes). Feather renovators, $10 in ealch county (in 1903 raised to $50). Fire, bankrupt, insolvent sales, $100. Toll bridges or ferries within two miles of town or city of 2,000, when income is more than $300 and less than $600, $5; same when inconme is over $600, $10; in or within two miles of town or city of 2,000 to 5,000, $50; 5,000 or more, $75. Flying jennies, hobbyhorses, or merry-gorounds in cities and towns of 20,000 or within one nile, for each week, $5; for each month, $10; for each. year, $30; 2,000 to 20,000, $5 per month, $2.50 per week, $20 per annum; in otiler places, $1 per week, $2.50 per month, and $10 per year. Dealers in futures, $200 (made to include "bucket, shops,' in 1903, and rates $500 in towns or cities of 20,000 or more; $250 in all other cities). Fortune tellers, $5. Fruit stands in cities and towns over 10,000, $5; in other places, $2.50. Gypsies and traders, $25 in each county. Iorse dealers. 40 cents on each animal sold (in 1903 made $20 per annum). Illuminating oil (added in 1903), to enforce inspection at ~ eent per gallon. Insurance companies doing a banking business, $50. Ice factories, daily capacity 10 tons, $15; 10 to 15 tons, $25; over 15 tons, $50. Itinerant traders, $50. Knife racks (see Devices). Laundries (other than those run by hand), $10 (in 1903 niade to apply to hotels and exempted laundries in towns or villages of less than 1,000, and washerwomen). Lightning rod agents, $50. Legerdemain or sleight of hand, $10. Liquor dealers (spirituous, vinous, or malt), at retail on steamboat or other water craft, or on sleeping, dining, or bulfet car, $350; in towns or cities less than 1,000, $200; 1,000 to 3,000, $250; 3,000 to 5,000, $275; 5,000 to 10,000, $300; more than 10,000, $350; but dealers in beer alone pay one-fourth these amounts, and wines alone, one-tenth of same. For wholesale dealers, $350; dealers in cider, $10. (In 1903 wholesalers in lager b(er alone were given a license of $150.) Menageries or museums, $25. Slot machines, $2 (new regulations as to use in 1903). Mercantile agencies (see Commercial agencies). (Added in 1903.) Merchandise brokers, cities of 25,000 or more, $25; 10,000 to 25,000, $15; 5,000 to 10,000, $10; 2,500 to 5,000, $5; less than 2,500, $2.50. Money lenders, $100; banks exempt. News companies, $100, in lieu of all state and county licenses. Oils, illuminating or lubricating oils or fuel oils at wholesale, one-half of I per cent of gross sales, collected by state tax commissioner on a commission of 10 per cent. Pawnbrokers, $75 (in 1903 made $150 with $50 extra if pistols are sold). Patent rights, each $5 in each county. Peddlers of medicines, $50 in each county (in 1903 made $100, one-half for the county); spectacles or eyeglasses, $5 for each county; peddlers of medicine, with vocal or instrumental music or both, $100 in each county; in wagon drawn by one horse or other animal, $40 (in 1.903 reduced to $25); two or more horses, $55 (in 1903 reduced to $35); on a horse or other animal, $25 (in 1903 reduced to $15); on foot, $15 (in 1903 reduced to $10); when accompanied by singers or performers on musical instruments, $100. Exempt are, peddlers of tinware only; wooden, stone or clay hollow ware only; tanners, persons disabled, incapacitated Confederate soldiers; peddlers of fish, oysters, game, fresh meats, poultry, fruit, and all farm products raised by the seller. Clock peddlers, $500 and $250 county license in each county. Citizens of Alabama five years resident who were soldiers or sailors of the Confederacy and do not own property over $1,000 may peddle outside cities without paying license, but they may not peddle medicines. Photographers in railroad car, $15 (in 1903 mlade $25); traveling in any other way, $5. Dealers in pistols, bowie or dirk knives, and brass knuckles, $50. )Dealers in pistols or rifle cartridges in towns or cities of 20,000 or mnore, $50; 10,000 to 20,000, $25; other places, $10. Public halls in towns of more than 5,000, $25; 2,000 to 5,000, $15; less than 2,000, $10. Pool tables, pin pool, $100; not pin pool, but in connection with saloon, $50,; for hire not in connection with saloon, $25. Plumbers or gas fitcers in towns of 10,000 or more, $10 (in 1903 made $25); in other places, $5 (in 1903 made $10). Pig iron storage companies, $50. Race tracks at or within five miles of city of 5,000, $100; more than 5,000, $200. Railroad ticket brokers, except agents of a railroad, in cities or towns of 10,000 inhabitants or over, $100; less than 10,000, $50. Real estate brokers or agents in cities or towns of 10,000 or rmore, $15; less than 10,000, $5 (in 1903 a new class, 5,000 to 10,()0, at $10, was made). Social clubs selling liquors pay retail liquor license. Supply cars, $100. Skating rinks, $25. Sewing machine agents, $25 in each county (in 1903 agents for stoves, ranges, pianos, or organs were added). Shooting.galleries, $15. Side shows (see Circuses). Stock and bond dealers, $20 (in 1903 made $35). TAXATION AND REVENUTE SYSTEMS-ALABAMA.63 653 Tenpin alleys (see Bowling alleys). Theatcrs in cities and towns over 8,000, $50; less than 8,000, $25. ('In 1903 in cities and towns of more than 20,000, $100; the rest as before.) Toll bridges (see Ferries). Telephone companies in cities and towns of 20,000, $2.5: 10,000 to 20,000, $10; all others, $5. Private lines between residences exempt (added in 1903). Junk dealers, $150. Warehouse and elevator companies in cities of more than 20,000, $20 (in 1903. $50); less than 20,000, $10 (in 1903, $25). Waterworks (see Electric Light companies). Witness certificates, dealing in claims against the state. $10. Tax on the sate of commercial fertilizers.-Dealers in couimercial fertilizers pay $1 per annumi. All fertilizers, sold in packages of 200 pounds or less must bear state tax tag, for which a paymnent of a' cents is collected; over 200 pounds, 5 cents for each 200 pounds or fraction thereof. 3. Collection, State license taxes are paid to the judge of pr'obate, who issues licenses and enforces the regulation. I-le is allowed a fee of 50 cents paid by the taxpayer. The judge of probate remits directly to the state treasurer. Bi. FEES. Corporations, before a commission shall issue, pay tile judge of probate, in the county where their chief place of business is, for the benefit of the stcate, the following fees: When proposed capital stock is $50,000 or less, $25: $50),000 to $100,000, $50; $100,000 to $250,000, $75:- $250,000 to $500,001). $100;, $500,000 to $1,000,000, $200; $1,000,000 an over, $2.50. Also small fees for filing papers, copies thereof, etc. The same fees are chargeTtd foreign corporations. Insurance comipanies of every sort pnvt ti le insurance comimissioner the following, fees: For taliug charter, 1'I01): for each. annuial statement,, $1 00; agTents' eertiheicaes and renlewl's, $2.50; seal of offhee, $1; coplies of papers, 10 cents per 1.00 w~ords. COU_~NTY REVENUES. A. TAXES. I.The qeneral property tax. 1. BaseThe property included and the, method of aissessment and of equalization are the samey for connitv a5 for state purposes. 2. Rate — The rate is fixed lby tile court of county Comnmissioners, and a special rate may lbe levNie( for erecting or repairing county buildings. If threefifths of the, votes cast in an (election fa-vor' it, a special rate may be levied for school purposes. Tril rate, except to pay indebtedness, m-',y not exceed one-half of I p~er cent. 3. Coilectiorn ---Made, by county collector at the same time and in the samne manner as state taxes. IL. Poll tax. Able-bodied adult males may be required to work on roads as may be necessary, anywhere withini six miles of their residence, buIo oecedtndy per annum; or, in default of labor, to pay not less than $1 nor more than $3 per day of required service III and IV. Inheritance tax and corporation taxes. None for the county. V. Business taxes and licenses. The court of county commissioners may levy license taxes additional to tile state license, tax an(1 on the same subjects up to 50 per cent of the state tax except where, otherwise, provided. Rates especially mentioned atre for lightning rod,agents, $10; for peddlers of mnedicine, $50:, ptuddlers of clocks, $2150: supply ears, $10. IDogs mnay be registered and a fee of 25 cents, together with a tax of $1, must then be paid to judge of p~robiat(. MUNICIPAL R{EVENUTES. A. TAXES. I. The yen eral property tax. 1.- Base-, a~. The property included is the, same as for state taxation-. 4. Mlutucipalities mayw make an annual assessment of their own. c. T'here is no eq1ualhzat ion proper, but tile intenalittn anld the taldermian. hold aI meetinig to ''correct errors.' 2. RateThe lnllnicilpal ratfe is limnited by the Constitution of 1901O to one-hialf of 1 per centi of thie -valuation, of proper-tv as aissessedl for state ptiiipses, and(i is fixed b)-\ the Ilulln-icpl~al autthorities. (See c~i tlttionis froml) conlstittition for nunlieronis special' pro-visionls.) The Iiiiiilicipltal tti.ithiorities ioIINy atpl)otiut somue p'erson to collect tiaxes: the levyN ha"s thel-, force~( of aI il1(lglielit anid maty be en~forced inl aI mann:1er. a'n'alogrous to that. for S ta'~t e t a xeCS. II. Poll taIx. Municiiipa~lities n-iax- levy-ta poll. ftax fo(r roadl or street PlI1)1 5C5)(e of miot, excel.ediig, $S2 oII each. able-bodfied a1d illt ma1fle ihbtatWho hats residled thierei ii three m1onthfs. Iii1 anid I-V. Inheritance tar a(If (,or/oralwia taxes. N'o stochl taxes are leviedl 1v the in in ic(-ip~alities (bu'Lt see Businiess tiaxes andl lic'enses). V. Ihis-ius.CS taxes, and lit(11IYe8C. Express -olnlpanies p~ay the following liceiise taxes in muniicipalities annitually: Whell the, vadlue of collections is $500 or less, $2.50;', $500 to $1 00 $5: $1,001 to $2,00). $11):.2001)1( to,000, $15: $:3,000 to $4,000, $21); $4,001) to $,5,001), $25: $5,00) to) $l1,00,M.50:O $10,000 to $501,$5 $15,000 toS.2010)1), $101, $20,001 to $25,000, $150: $25001) to $81),1)), $200: over $300)0, $250R. Tealegraph am). long distzonce telephonm companies moav aso he taxed by1 municipamlities for the( p)rivilege of dloing businless. Municipal1 authorities have powe.r to licenlse, I ax, reguflate, andi restrain theatrical1 and other shows anid amnus(.lnelts, a to the. retailing of spirituous, vinous, and malt liquors withia the corporate limits; to liecense Wagons, carts, cet., noit to (xeee(l $30; retail liquor dealers, notA less;,, than $21) nor mori- than $501): merchants, niot over $25; aucetioneers.. not, over $50; and on each pack of playing c-ardls, not over $1. Municipal authorities have power to impose fines not to exceed $50. 654 WEALTH, DEBT, AND TAXATION. SCHOOL REVENUES. The schools are administered in districts or city school districts, each of which receives from the state treasury via the county its apportionment of the lump sum appropriation or of the proceeds of the rate levied especially for schools, now fixed by constitution not to exceed 30 cents; also in the same manner all poll taxes collected within its bounds; an apportionment of the sixteenth section fund and other funds derived from the sale of lands, and 4 per cent on surplus revenues of the United States deposited with the state; all escheats to the state; and certain licenses. (See Constitutional provisions.) ALASKA.1 The revenues of Alaska are derived from taxes on business and trade. This system of license taxes is the main source of revenue for general district purposes, and no provision is made for the taxation of real or personal property for district revenues. Towns of 300 inhabitants may incorporate, and the council has power to impose and collect a poll tax on electors, a tax on dogs, a general tax on real and personal property, possessory rights, and improvements, and such license taxes on business as the council may deem reasonable, Municipal taxes are not to exceed 1 per cent on the assessed valuation of property, and all assessments made by the corporation assessor are subject to review by the council, and appeals may be taken to the district court. Fifty per cent of all license moneys collected by the clerk of the district court under the laws of the United States within such towns is to be paid over to the treasurer of the town and used for school purposes. Fifty per cent of the license money collected outside of towns in the district of Alaska is to be expended under the direction of the Secretary of the Interior for school purposes outside of towns in the district. The act of Congress of June 6, 1900 (chapter 786, 31 Stat., 321), an act making further provision for a civil government for Alaska, and for other purposes, provides: Any person or corporation prosecuting any of the following lines of business within the district of Alaska must first obtain a license from a district court and pay for such license as follows: Abstract offices, per annum, $50; banks, per annum, $250; boarding houses, 10 or more guests, per annum, $15; brokers (money, bill, note, and stock), per annum, $100; billiard rooms, per table, per annum, $15; bowling alleys, per annum, $15; breweries, per annum, $500; bottling works, per annum, $200; cigar manufacturers, per annum, $25; cigar stores, per annum, $15; drug stores, per annum, $50; public docks, wharves, warehouses, 10 cents per ton on freight handled or stored; electric light plants furnishing light or power, per annum, $300. Fisheries-salmon canneries, per case, 4 cents; salmon salteries, per barrel, 10 cents; fish-oil works, per barrel, 10 cents; fertilizer works, per ton, 20 cents. Freight and passenger transportation lines, river and lake steamers, $1 per ton per year on net tonnage of each vessel; gas plants, for heat and light, per annum, $300; hotels, per annum, $50; halls, public, per annum, $10; insurance agents and brokers, per annum, $25; jewelers, $25; mines-quartz mills, per stamp, per year, $3. Mercantile establishments and manufactories-business $100,000, per annum, $500; business $75,000, per annum, $375; business $50,000, per annum, $250; business $25,000, per annum, $125; business $10,000, per annum, $50; business under $10,000, per annum, $25; business under $4,000, per annum, $10. Meat markets, per annum, $15; manufactories, same classification and license charges as mercantile establishments; physicians, itinerant, per annum, $50; planing mills, itinerant, per annum, $50; pawnbrokers, itinerant, per annum, $300; peddlers, itinerant, per annum, $25; patent medicine vendors, per annum, $50; railroads, per mile, per annum, $100; restaurants, per annum, $15; real estate dealers and brokers, per annum, $50; ships and shipping, per ton, per annum (net tonnage), $1; sawmills, per 1,000 feet, 10 cents; steam ferries, per annum, $100; toll road on trail, per annum, $200; tobacconists, per annum, $15; tramways, per mile, per annum, $10; transfer companies, per annum, $50; taxidermists, per annum, $10; theaters, per annum, $100; waterworks, per annum, $50. B. FEES. Attorneys, admission fees, $10; notary public commission, $10. (Devoted to the historical library and museum.) ARIZONA.2 Arizona depends for territorial revenue mainly upon the general property tax. In the counties this tax is supplemented by licenses. ORGANIC LAW. R. S., U. S., section 1851. * * * No tax shall be imposed upon the property of the United States, nor shtll the lands or other property of nonresidents be taxed higher than the lands or property of residents. t This compilation is derived mainly from the following sources: Act of Congress, June 6, 1900, chapter 786. An act making further provision for a civil government for Alaska. Act of Congress, arch 3, 1901, chapter 859. An act to amend the above. (31 Stat., 2, 1438.) ZThis compilation is based mainly upon the Revised Statutes of Arizona territory, 1901. (1 Supp. R. S., U. S., p. 503, being chap. 818, 49th Cong., 1st sess. July 30,1886.) (Known as the "Harrison Act.") The legislature of the territories of the United States, now or hereafter to be organized, shall not pass local or special laws in any of the following enumerated cases, that is to say: * * * For the assessment and collection of taxes for territorial, county, township, or road purposes. OFFICERS. The officers most directly concerned with taxation are: (1) The county assessors. In counties of the first, second, and third classes an assessor is appointed by the board of supervisors for a term of four years. In counties of the.fourth, fifth, and sixth classes the sheriff is ex officio assessor. (2) The county treasurer, who is ex officio tax collector. TAXATION AND REVENUE SYSTEMS-ARIZONA. 655 (3) In incorporated cities an assessor, appointed by the board of tnlstees, who is ex officio tax collector. He is compensated by fees, which are added to the property and license taxes. (4) The county board of supervisors, which acts as county board of equalization. The mayor and council constitute the city board of equalization. (5) The auditor and two other members, appointed by the governor for a term of two years, who constitute the territorial board of equalization; they also constitute the board of assessment for railroad property. (6) The territorial auditor, appointed by the governor for a term of two years. TERRITORIAL REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included and exempt.-All property of every kind and nature whatsoever within the territory, except as specially exempted, is subject to this tax. (1) Real estate is defined to include the ownership of, or claim to, or possession of, or right of possession to any land. But it does not include mining claims, either lode or placer. Water ditches constructed for mining, manufacturing, or irrigating purposes, and wagon, turnpike, toll roads, and telegraph lines are treated as real estate. (2) Personal property includes all property not included under (1), Whenever solvent debts (credits) are assessed, the person assessed may deduct his liabilities. Shares of stock are declared to possess no value beyond that of the property of the corporation for which they stand and are not taxable to the stockholders, but the property they represent is taxable to the corporation. Bank stock is excepted from this rule and is taxable to the stockholders. Property under mortgage or lease shall be listed by and taxed to the mortgagor or lessor, unless it be listed by the mortgagee or lessee. (3) The exemptions, in addition to all public property, are: Houses occupied by fire companies and their apparatus; free public libraries, colleges, and schools; public hospitals, asylums, poorhouses, and other charitable or benevolent institutions; agricultural societies; churches; cemeteries; property of widows and orphans not to exceed $1,000, where their total assessment does not exceed $2,000; private irrigating ditches; and for ten years after February, 1901, the franchises, right of way, roadbeds, bridges, culverts, rolling stock, and other property used in the actual operation and construction of newly begun railroads. b. Assessmrent.-All property, except that of railroads, is assessed by the county assessors. It is to be assessed at its full cash value, which is defined as "what the property would be taken for in payment of a just debt due fron a solvent debtor." The assessment refers to the first Monday in February and the roll must be made up between that date and the first Monday in June. The assessment is based upon a sworn statement furnished to the assessor by the taxpayer, or, in neglect thereof, upon the best information obtainable. The penalty for furnishing a false list is assessment at five times the amount of tax for the year and loss of all rights before the board of equalization. Fifty per cent of the penalty goes to any informant. The refusal to file a statement constitutes a misdemeanor punishable by a fine of not less than $10 nor more than $300, or imprisonment for not less than two days nor more than three months, or both. The as sessor is liable on his bond for the taxes on property which he neglects to assess. Transient herds of sheep or goats are assessable in the place where the owner resides. The property of railroads, except such as is not used in connection with the operation of the roads, is assessed by the territorial board of equalization. The property so assessed includes the franchise, right of way, roadbed, bridges, culverts, rolling stock, depots, station grounds, buildings, telegraph lines, and other property used exclusively in the operation of the railway. The assessment so made is apportioned among the counties and municipalities on the basis of number of miles of main track. No land may be assessed at less than 75 cents per acre. Shares of bank stock are assessed to the shareholders, but the tax, being a lien on shares and dividends, may be paid by the bank. c. Equalization.-The county board of supervisors acts as a county board of equalization and may increase or lower any assessment, and may require the assessor to amend the roll or may itself amend it. An appeal from the decision of the county board of equalization lies to the district court. The territorial board of equalization equalizes the assessment between counties, increasing or diminishing the valuation of the property of any county, to produce a just relation between all valuations of property in the territory, but it may not reduce the aggregate valuation of all counties below the aggregate returned by the supervisors. 2. RateThe territorial board of equalization determines the tax rate. This rate is not to exceed 35 cents on each $100 of assessable property for general purposes and such further sum as is required to meet the debt charges. There are, however, a number 'of other levies: Insane asylum interest fund, 10 cents; normal school fund, 5 cents; territorial school fund, 3 cents; university fund, 6 cents; prison fund, 12 cents; range fund, 5 cents: redemption fund, 2.1 cents; interest world's fair bonds, 1 j cent; interest fund, 13r1-, cents; university interest fund, a cent; capitol interest fund, 14 cents; Tempe normal school fund, 2~ cents; ibid., building fund, 4 cents; university interest fund, os cent; Northern Arizona normal school fund, 3 cents; ibid., building fund, 1 cent; territorial industrial school fund, 1 cent; ibid., improvement fund, 4 cents; interest St. Louis exposition bonds, a0 cent. 3. CollectionTerritorial taxes, together with county and municipal taxes, are extended on one duplicate assessment roll and are all collected by the county tax collector. Taxes become delinquent on the third Monday in December, and the penalty for delinquency is 5 per cent. Taxes are a general lien on all property of the taxpayer, and may be collected by seizure and sale. Taxes on personal property, however, when they are not secured by real estate are collected by the assessor. II. Poll tax. There is no territorial poll tax (see County and Mu I nicipal revenues). 656 WEALTH, DEBT, AND TAXATION. III. Inheritance tax. There is no tax on inheritances. IV. Corporation taxes. Corporations generally are taxed under the general property tax, but foreign insurance companies pay a tax of 2 per cent per annum on all premiumn receipts within the state. V. Business taxes and licenses. Licenses to slaughter are paid to the secretary of the live stock sanitary board and are: Within 4 miles of town of 5,000 inhabitants, $150 annually; within 4 miles of town of 3,000 to 5,000 inhabitants, $120 ainually; within 4 miles of town of 1,000 to 3,000 inhabitants, $90 annually; in all other cases, $30 annually. B. FEES. Banks pay to the bank comptroller (the auditor acts as such) a license fee at the time of beginning business amounting to $5, and for copies of papers, etc., 20 cents per folio of 100 words and $1 for certified copies. For examination into the (condition of the banks: When the capital stock is $50,0(X) or over, $40; when tlit capital stock is $25,000 and under $50,()000) $35; when the capital stock i ls lsthan $25,000, $30; branch or agency banks, $25; building and loan associations, $30. Foreign insurance coimpanies pay: For filing statement, $:5 for issuing certificate of authority, $5; for agents' certificate, $2; for filing articles of inclorporation, $5; for publisling statemlent, $2.50. Fees payable to the secretary of the territory (prior to 1903 these were retailned by him) are: For affixing seal, $1; for tiling articles of incorpI(ration, $5; for filing affidavit of publication, $3; for recording, per folio, 20 cfnts; for official bonds, co(nmissions, and miscellaneous doclliments, $1.50) to $3; for tiling notice of intention to construct a railroad, $10; for filing notice to (.onstruct reservoir, $5. COUTNTY REVENUES. A. TAXES. I. Thee general property tax. 1. BaseThe property included and the method of assessmnent and of (equalization are the same for county as for territorial revenues. 2. RateThe county supervisors may levy taxes not to exceed $2 on each $100 of assessed valuation of property and such additional amount as may be necessary to meet the interest and lpaymlent of the county debts. 3. CollectionCounty taxes are collected in substantially the same manner as territorial taxes. II. Poll tax. 1. BaseEvery male person between the ages of 21 and 60 years. Members of fire companlies are exempt. 2. raite — Two dollars and a half per annum. 3. Collection Due, payable, and collected in the same manner as the taxes on personal property. III and IV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes. V. Business taxes and licenses. Liquor licenses.-First class, sales $20,000 quarterly; tax, $125 quarterly. Second class, sales $12,000 to $20,000 quarterly: tax, $100 quarterly. Third class, sales less than $12,000 quarterly; tax, $75 quarterly. Fourth class (hotels) selling only in quantities of less than 2 gallons and over 1 pint, $30 quarterly. Selling in quantities of less than 1 gallon-in cities, etc., of 800 and over, $50 quarterly; in cities of 200 to 800, $40 quarterly; in cities of less than 200, $20 quarterly; wayside places, $12 quarterly. Peddlers' licenses.-General, $75 quarterly; with a wagon, and selling liquor, $100 quarterly. Theater licenses.-All kinds of exhibitions, $30 quarterly; $10 for each performance. Circuses-5 per cent of gross receipts. Billiard tables, $10 quarterly: bowling alleys, $10 quarterly. Distilleries and breweries.-Sales per quarter, $10,000, $40 quarterly; sales per quarter, $5,000 to $10,000, $20 quarterly; sales per quarter, less than $5,000, $10 quarterly. Insurance agents, $10 quarterly. Gaming tables, $30 per month. MUNICIPAL REVENUES. A. TAXES. I. Thle general property tax. 1. Base The property assessed and the method of assessment and of equalization are substantially the same as described under territorial revenues. Cities nma have a separate valuation. 2. RateThe levy is made by the board of trustees and for specified general purposes miay not exceed threefourths of 1 per cent. 3. CollectionBy the city assessor and tax collector in substantially the same manner as territorial and county taxes. II. Poll tax. 1. Road poll tax, labor tax. a. BaseAll able-bodied males between the ages of 21 and 50 years. b. RateTwo days' labor, or $2 for each day. c. CollectionIn labor or cash by the road~ overseer. III. Inheritance tax. There is no inheritance tax for municipalities. IV. Corporation taxes. There are no corporation taxes proper. But franchises to use the public streets may be granted for payment of an annual rental based on gross receipts, TAXATION AND REVENUE SYSTEMS-ARKANSAS. 657 V. Business taxes and licenses. The city council may license and tax: Gaming and fraudulent devices; sale of liquors in every way; billiard tables, bagatelle tables, pin alleys, etc.; hackmen, draymen, carters, porters, etc.; auctioneers, distillers, brewers, lumber yards, livery stables, money changers, pawnbrokers, etc.; hawkers or peddlers; exhibitions, concerts, circuses, etc.; butchers; porters or runners for cars or public houses; secondhand and junk stores; insurance companies and agencies; any and all professions, trades, or callings, etc.; ferries. SCHOOL REVENUES. The territorial school fund receives, besides the receipts from lands and trust funds, the proceeds of 3 cents per $100 of assessed valuation of property. The county school fund receives not less than 50 nor more than 90 cents levied by the supervisors on each $100 of assessed valuation; also the poll taxes. There may also be special school district taxes levied by the trustees of the school district. ARKANSAS.' Arkansas depends almost entirely upon the general property tax and licenses or privilege taxes; but there is also a poll tax and an inheritance tax. There are no special corporation taxes, and, except for the assessment of a few classes of corporations by a state board, no essential departures from the local administration of the general property tax. The license taxes are in the main supplementary to the property tax, as they fall upon persons who would by the nature of their occupation otherwise escape taxation. CONSTITUTIONAL PROVISIONS. ARTICLE XVI. SEC. 5. All property subject to taxation shall be taxed according to its value, that value to be ascertained in such manner as the general assembly shall direct, making the same equal and uniform throughout the state. No one species of property, from which a tax may be collected, shall be taxed higher than another species of property of equal value. Provided, The general assembly shall have power, from time to time, to tax hawkers, peddlers, ferries, exhibitions, and privileges in such manner as may be deemed proper: Provided further, That the following property shall be exempt from taxation: Public property used exclusively for public purposes; churches used as such; cemeteries used exclusively as such; school buildings and apparatus (includes private schools, see 42 Ark., 536), libraries and grounds used exclusively for school purposes; and buildings and grounds and materials used exclusively for public charity. SEC. 6. All laws exempting property from taxation, other than as provided in this constitution, shall be void. SEC. 7. The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the state may be a party. SEC. 8. The general assembly shall not have power to levy state taxes for any one year to exceed, in the aggregate, one per cent of the assessed valuation of the property of the state for that year. SEC. 9. No county shall levy a tax to exceed one-half of one per cent for all purposes, but may levy an additional one-half of one per cent to pay indebtedness existing at the time of the ratification of this constitution. SEC. 10. The taxes of counties, towns, and cities shall only be payable in lawful currency of the United States, or the orders or warrants of said counties, towns, and cities, respectively. SEC. 11. No tax shall be levied except in pursuance of law; and every law imposing a tax shall state distinctly the object of the same; and no moneys arising from a tax levied for one purpose shall be used for any other purpose. This compilation is derived mainly from the following sources: A Digest of the Revenue Laws of the State of Arkansas, compiled in the auditor's office by Avery E. Moore, 1903. Checked and verified by reference to A Digest of the Statutes of Arkansas, by L. P. Sandels and Joseph M. Hill, published by authority of the general assembly, 1894, and to the session laws since 1894. 932-07 - 42 ARTICLE X. SEC. 3. (Exempted mines and manufactures from taxation. Expired by its own terms, in 1881.) ARTICLE V. SEC. 31. No state tax shall be allowed, or appropriation of money made, except to raise means for the payment of the just debts of the state, for defraying the necessary expenses of government, to sustain common schools, to repel invasion and suppress insurrection, except by a majority of two-thirds of both houses of the general assembly. ARTICLE XII. SEC. 4. No municipal corporation shall be authorized to pass any laws contrary to the general laws of the state, nor levy any tax on real or personal property to a greater extent, in one year, than five mills on the dollar of the assessed value of the same: Provided, That to pay indebtedness existing at the time of the adoption of the constitution an additional tax of not more than five mills on the dollar may be levied. ARTICLE XIV. SEC. 3. The general assembly shall provide, by general laws, for the support of common schools by taxes, which shall never exceed in any one year two mills on the dollar on the taxable property of the state; and by an annual per capita tax of one dollar, to be assessed on every male inhabitant of this state over the age of twenty-one years: Provided, That the general assembly may, by general law, authorize school districts to levy, by a vote of the qualified electors of such district, a tax not to exceed five mills on the dollar in any one year for school purposes: Provided, further, That no such tax shall be appropriated to any other purpose nor to any other district than that for which it was levied. ARTICLE XIX. SEC. 11. * * * and all fees that may hereafter be payable by law for any service performed by any officer mentioned in this section (the governor, secretary of state, auditor, treasurer, attorney-general, judges of the supreme court, judges of the circuit court, commissioner of state land, and prosecuting attorney), except prosecuting attorneys, shall be paid in advance into the state treasury. * * * SEC. 27. Nothing in this constitution shall be so construed as to prohibit the general assembly from authorizing assessments on real lproperty for local improvements in towns and cities under such regulations as may be prescribed by law, to be based upon the consent of a majority in value of the property holders owning property adjoining the locality to be affected, but such assessments shall be ad valorem and uniform. Amendment adopted November, 1898, provides that county courts and justices of peace may levy three-mill tax for county roads. OFFICERS. The officers most directly concerned with taxation are: (1) The county assessor, elected for two years, compensated by fees. (2) The county board of equalization, composed of "three intelligent 658 WEALTH I, IET, AND TAXATION. citizens, real estate ownerlls, and qualified electors" selected froml different parts of Il(0 county, (and appointed by the governor fIr two years. Counties halving two jud(icial districts have a board in ea(,1. (3) The esl)(rif' of each county, who is ex officio tax colllet otr. (4) 1Thl clterk of tlie counlty coulrt, who acts as county adillitlor, elected for a t( rm of t wo years. (5) Thel aluditoir of state, elected for two years. (6) Th[e state hoard of railroad cl(ommlissioners, compl)(s'led of the governor, f(ie secretary of state, and the audit)or of state. STATE R EVENUES. A. TAXES. I. The general property tax. 1. Base — a. The propert? i ncluded a1d ex lmpt. —' All prot)erty, whether real or [)ersonal in tlhis state; all noneys, credits, invest lenets in bontds, sto(cks, joi t-stock companies, or otlherwise, of persons residing therein; the property of cotr)orat, io1ls 11ow existing or hereafter created; altd ptropllerty of all banks or b)anking companies lo(W existing or hereafter creat:ed, and of all bankers anl d )brokelrs, shall be slub)ject t t taxatioln.' (1) The termil real property and laindls" is iel to include not only the land itself, with all things c(ntailne(I tshtrein, htt also all lbuildings, structurles, and iomprovements and othfer fixtures, and all rights and privileges belongincg or iln any wise appertainiing thereto. Mineral righits may be treated separately. " Railroad track" is de(fined as real estate. (2) The terim "'investnientt in b)on(ds" is 11(1d to include all moneys invested in l)bonds of whaltever kind, or' Cert ilicaates of indebtedness coiimmonly (called "script," whether issuedl by inc(orplorated or unincorporated coimpanies, towns, cities, townshiips, count tics, sates, or otlher e()orporations0, 1eld bty perslons residingr in this state, eit her by tlhemiselves or by others for them, whether for themselves or as guardians, trustees, or agents. (3) The ternt "investment in stocks" is held to include all moneys invested in public stocks of this (or any ot:('r state, or ill any assoc:atitln, corpor )ation, joint-stock coimp)ly, or otherwl ise, the sto(k or:capital of wh-i{ch is 1r 1ay ltie divided into shares., for the taxation of whi(ll no spec'i,.l provision is made, held by personis residing in tlIis state. (1) Tlle titrm "Pplersonal prope)lrt" includes, first, every tangible tiling being tihe sluject otf ownership, whetlxer anlilmlate or inmaiiiate, other than i11on(v, and 1ot formning a part of antl parcel of real estalte; secornd, the capitl st(ock, undividedl pi)rofits, and ll 1 oftlCr means:)not forminl part. of tl (h citilt st:ock o(f every co(mpany, incorpo(rated( or uniorI)o:)rated, a0dl eve(ry sliar, po)rtion, or interest in sulch stock, etc., includ(inll shares, etc., i) (v(ery ship. vessel, or bo()at, used ii navigating waters within or borde(lri'g) on the state whether suchl vessel sliall be witilln the state o()r n(t. (5) Naitional b}a}ik not(es, l.tited States legal tender notes, and all other notes anid (cerltilicat(s of tle United States payable on deliand and circulating, or i0t(jundlied to circulate.l, as curre, n:v and gold silver, or other coiin, held o:r )owned( by ai l citizen or resident of the state of Arkansas are expressly decl(lared( to )ie t axatlble. ((I) eI'l term "credit"? mea, ns the ex'ess of the sum of all legal claims an1(l denlands due to the plersoin liable to Pi s t axes hetreon, including d(epositls il }).anks when added togetlher, over and above the sum of legal bona. lilt debts owed by such person. Pe)isions received from the United Stnti, or from any state, are not held to be annuities. (7) For i(xiliptions, see constitution, Artivcle XVI, sections 5 and 6; and also Artl l X, section 3. The statuteis add fire aipparatus anid buildings used exclusively for the safekeeping tlhereof, whether belong ing to )any t.ownvl oir to any fire c1m pany organizted therein. The statutes also I:rovide a metlhod of valuing real est ate( w-i(h exenlpts growing crops. b. Assessretent.-In general, there is but one assessent il alnd one assessment roll for state, coutlty, and nulniceilpal taxe,. City anm vn taxes must )he levied on the appraisement o. ','t.yl assessor as eq-lalized for the levy of st ('ounltv taxes. The assessment refers to th,, 1v in June and is made on the basis of a I I; mittd byv the taxpayer, and the oath c. LCues entered ill the list as correct. The -..., nmust )e the tfair rmarket value, not that at mv.ch the property w ould sell for at forced sale. Real estate is assessed onle every two years, in the odd numbered years. All other assessments are made annually. All property, except that of railroads, sleeping or dining car companies, express and telegraphl companiecs, which is assessed by the state board of railroad comnnissioners, is asssessed by the county assessor, who is paid by fees for the various items of assessment. Every person of full age tand sound mlilld is required to list, all property owned or in his possessionl ll the first Mond.ayv il Junle. Mlerchants and lltanuf:actulrers are assessed upon the average value of property in their piossession during the year. IBa1nks are aissess'ed upon1 tle atmoilnt oif thleir paid-ulp capital, undivided profits, 1lioneys whichi diuring the year were cionverted into( nontaxtable bon(:ds, and terml deIposits. Shareholders in blanrks are assessed )upon their shlares, and if not reiuired to list the shares themllselves, the officers of thle bank dmust do so and the bank Imst pay t}he tlaxSs. Sleeping or dining icar companies, express companie:, and telegrapli comipanies are ass'.essed every second year by the stat(e board of railroad (comm.lissionlers on thait p)roportion of their aggr('gatit caIp>ital stock, tat its market value, whi(ch the milea.ge in:] tle state )ars to the total miileage. The assessimetnt so made is apportioned among tlhe collunties on average tilmage basis. Office furnit,. and mitlr real I and personal property is assessed locally. To aid the issess)or in (etlerniiining tlhe true value of its property, ea:ch corporation, including gas, telephone, bridge, street railroad, savings bank, iuttiulal loan, building, trmIansporttati(lon, anl(1 constructioln (oiiipanies, is req(lired to) list not( only tfle true value of all taingitble property, but the market value (or actual val ue) of its paid-iup capital astoc(k and the total anmount of its indebtedne(ss. Time property of railroads is assessed 1by the state board of railr(,11ad comiiMissioners. Th'll 1board l'ormnerlyv assessed only t:li(, "raili(oad track" and the rolling stock, lbut since S(99 i lias assessed( "all property," incmltding railroad tilrack r)olling sto vater' and wood stati()ions, passenge'r and freight depots, (ofices, furniture, and (otlher such property, both real and person al. ()Only the rolling stoc(k owned o(r leased by railroads inl this state is assessed. Tl h "railrotad track" is assessed without special referen(ce to its rllattionu to e e.ntire svstemii within and iwithiout thle state, but tlhat prolportion( only (of tlhe total rolling stock is Iassessed which tlie miileaige in t ie state bears to tihe total nmileage. Th(ie assessment made by tIle state board is apportioned among the icoMinties on tihe basis of mileage. Tlhie penalties for failure to make returns to the assessor are: For individuals, $1 as fee to( assessor, a (1d delinquency lmav be tlreated as a imisdemnemanor suilject to a, fine of t toi exceed $100, or imprisonment not to exceed thr, months, o(r b1,,; for banks and corporati(oms generally, 50 per cent. added to fasse' ent: for sleeping car coimpanies for false stateiment, I.'osecution {o" (.. cer for perjury; for of)ficeu's of railroads, a fine of not less tlian $1.000 uor more than $10,000. The assessor is coml)ensated for his services by tlhe following fees: For eachl name listed. 25 cents; for each list of real propertv of unknown or nionresident owners, S1: for listing property of those who mnalke no return, one-half of thie $1 charged to taxpayer. The assessor lias to attend in eachl precinct for receiving lists. TAXATION AND!RAEVENUE SYSTEMX S-ARK NANiSAS. 659 c. EquJlizaltion.- fThe coulllty )boiar(l of eqlualization has ipo>wer to( raise or lower iI(ndividual assessments, to correct errors, and f 4 p'loperty cIlitted. Ini the case of persoii&, i. it Imust (1) this s() as to conlformi to the, ]i i A Il money. The same pro vision applies to I t it may reduce the valuation of any lan "ve bc)een returned( above their true valucle 'a,."ith the a'vera(ge valuation. In this work it is a, l - b. thle clerk (of thle counlty court. An alpp)eal fron'' Ihe action of the bol)ard liIes to the county court. There is no state equalizat)ion board. 2. Rate — The rate for state lpurposes is limit(ed by the constitution to I per cent. on the assessed valuatio)n. The statutes pro1vide 21 mills for g:eneral fund;t 22 mills for public schools: I mill for pension fund'; u mill for state' ('pitol fn11(1:.} m((ill for sinking fund. Taxes are extendled by the clerk ()of the ('c)nt () court. 3. (Collect'io.. The lien for taxes attaclhes on t|he first Monltay in June. Thle slieriff o()f eaclih (c'inty is tlie tlax c(,ll(c(.tr. lie or his (1(I)el ics attendI in eaI l el,],ect.ion I)recIinct aft er tIhe first Mlod(1ayv in. JanuIIary, fo1( tlite c(0'llectioll (o' taxes. Taxes on person1al )())property Ibecomile (lelin(Iulent after thie l()t li day vof April, t (hose () rea:l est':(ate, after the se l.eco nd1( Mondaty in May, a11(1 may 111 he e collected by (listrainlt. The penalty for (lelinq(uliely is 25 per cent. 1The collect or is j)aild )by co(0m1 llissiol's, as fallomws: Fort the first $ '!' )O, 5 pl'er cent('r (ll' tl sluml) over. 0)0) 00 n((' un(delr $220,00,. 3 'i n: for;Id su1 s over $20,000, 2 per ce',O4 II. Poll tax. There is no p)oll tax for state purlposes. (See ()ulltv p)oll tax.) III. Inheritance fax. (Elnacted in 1 90(1.) All lproplerty Passi by wvill or Ie intestate lawxs of the state, (r bv (deed(, rant, sale, or (ift lialade or intended to take< eflect 'c po, sessioll after the (l e'lf 1(th o I he grantor, toany p'erson or col'r'at(io.i trus'i t o,r (o tl}herwise, except )prope)(rty p)aSSillg to the flat lier.:ot lie'r, husband, wife, li:neal (lesceda(' t, ad((lopted ('lild(, and the lineal descendallltlts o if an( adop( ed( child( of,ece(l'ent, is sul)ject to a tax ()f I5 pr cent to he co()(,llcted I) tlhe state treasurer. The court of p)robate haviig j risdiction determ'iines all q(uestionls arisi g ill ('c)llti('('ti()11 with the tax, a(nd no executo( r o1r alllminist raltor can be disclharged until )'(proo)f I pavienii:t is slubm)it t ed. IV. ('orporration. txe. 1, 1, T]here are no specia:l c(,r'l)! atin01 taxes iii Atrkiinsas, except ()on insurance com)pa1'-its All (cor')orati(iI are taxed under the provisions o( the geneald Ipropertv tax law. Insurance co1mpanies pay a s 1tte4 tax o)f 2(' per c' Iper aoon: (OI net receipts, which is in lieu o(f all ottier taxes, state, co(',4nty, an4d municipal. V. R~usinoss taxers and licenses. The following taxes, g(enerally known as "privilege taxes, are levie(d1 a uially, unless otherwise strated: Peddl'lers, $25 for six:::onh:ls 'or less. Exelmp)t from this tax are: Far1 i a(nd produce peddlers, indigent or disabledl ex-Confederate or IUnited States soldiers or sail'rs, 1(and blind pers()ons. Itor suct1(1 persons na'Vy not pe(ddle liquors. Clock peddlers, $10(). Lightning rod and( stove agerlts, $100X). Sewing l.achir(e conimpanies or their general agents, 200, and(1 for (ach agent in eac'h ((county $5) add(itionlal. Liq(l1r d:ealers, retail, $3() (also a county tax (of $5(X)),2 per (0(et there(on as 'collet('tor's fee(' and(1 $1 as clerk's fee for issuing licnse'. \Wholesale dealers in malt lilquors, $50 (also a ((county tax (of $10)) unless they (l(d a reIta il li('(ense. River' traders, $100. B1. FEES. Secretarv of state.-For tfiling (charter (of private corp]('atiol. $25: for tiling amenldmients to pr'ecedting, $10. F(or tilinlg ciharter If rairl)ad or' telehgraph compalny: For a lifne n(ot exceeding 25 miles, $511: fo'r a lilne 25 miles to 50 m(iles, $75; for a line 50 miniles to 75 miles, $100): fori' aline 75 llilh's (41 to () mliles, $125: for a line 1() miles to) 15(0 miles. $150; I'mfr a line 15(0 Ililes to 20) milesi,, $175: f(r 1t lie exce('edxing 201) 4il(s, $200: f()r tilirg, amende1(1 t('Ilit to for('o()ii(g, $25. T'hlruoug(l t he i nsM u:'1llle14(' ( 4( I( aulditor's offlice.- For tiling ('rIt ified (o y (f char'ter, $15): fo)r ili(4g '1:ann al stal(0(ement, $10; for' lili(g celrtifi('ate' (f authoritv 1() t ranllsact tsi''ss', $2: for filinmg '(opi(es of paperl's, 25 cenlts 'per folio a)II I $1 'o' e(''rl ific,1t i1(4. CO)NTY!EVEINUES. A. TAXES. 1. T a pse0 The I:)ro )pert y iIcludIIdedl aidl dhe Il methmol)()d of its assess-'men(t and (i e IIlializaio) are ti0 same10 1(' foIr coumit y taxai0n1 a1s for stat e. 2. 1'.at The co)iiunty rate is limited by the comstitut ion to onehalf ( 1 per cent 01 t lie asseqsolse\a1d vadluatIo and onei-111talf oi 1 lper ceI~ t to pay i d(,)ldebtednss exisl ilg ill 1S74. Th'e levv' is 111a((de ill ()October bvy Itlie ('cunt( c'(' rt. The statlt'tes plrovi(de thmat IIa' ] c' nt1 y co{irt a111[' Ilot levvy any i('er rat'(,s tIhI tle I o'isi iwCII l eIt o i (11O s. 8. 0'oll(('1io01 C(oult taxes an'e (collect ed by I stlhe'rif' as tax co(lector ill the 1same l Iimalieir as sI(ae haxe's. I1 I. Poll tfaix'. A pill tax (of $1 is leviled upo1)( all ales ()ver 21 ye(ars of a'. ThIis t1ax is a l)rprequlisiie fur the exercise (of the' elect.oral franchise. It is colbected v I t Ihe tax co(lect 11()r, )IpaId i iIIt I the CouInIt y s(1lS1() I f IdI, d I mod apport iole(' t( I I I he sc()l distrits witIh 1'o' )t of i11e schoo)l fnall(. I11 iot paid be)(f'ore the I1tth 4o Apl, a peuailty (4f 25 cent's is alddedl. Ift' not paid )(f4ore the Saturday next pI( breeding i Ito first, Momi'1(1' in,July, a penalty (of is adde(1(d(, 25 ce('ntlls (f which lil ()'s to the counity clerk Ior Ills soe' (' ices ill c(' onteri' thie name10, a11(1 7 5 celits iinto the ho' nit ltX' gilieoral 111110d. Ill andl I V. Ihellritance fi.'x a(11d cor;po'(ation taxes. The (o'nlty does not' sh]are i t i n t heritainc'' tax no)r in the taxes onl insurance comp)llanis, )(o)t of() wi(h taxes are reserv(ed(1 for,the use (of the state. 660 WEALTH, DEBT, ANT) TAXATION. V. Business taxes anud licenses. The following, taxes are levie& annu-Ially, unless otherwise stated: Liquor dealers, retail, $500 arid 2 per cent thereon as a collection fee and1 $1 its (Jerk's fee. 'Wholesale dealers in malt liquors, $100 unless theY biold retailer's license. Marriage licenses are t~axed '50 cents. PeddlHers, $2.5 every six inonthis or less. Circuses anld menlageries, $100 p~er (lay andi $50 for each side show. Counity courts may license and taIx exhibitions for profit. Thieaters in cities of 20,00l( andl over where -no liquor is sold, $1(0. Variety theater-s ar.eiioti (iinclued. Auctionieers, $10 for six months or less. Agents, owners, or aintiufacttiers traveling and selling lightning rods, steel stove ranges, clocks, pumps, buggies, carriages, and vehicles, $200. River traders, $100). Th'e county cou~rt licenses ferries, arnd may charge l icense tax of riot less than $1 nor more than $100. Auction (luties p)ayable to the county are: (1) On sales of p~ersonal property, I 1 per cent; (2) 01.1 sales of real estate or leasehiold interest in land(, urie-half of 1 per cent. Nonresident trappers, hunters, and seirner's or netters of fish pay a tax of $25 (formerly $10). All the above licenise taxes are crollected fly the tax collector, who receives 5 Per cent comirmnission, which is paid by the person taxed. 1B. FEES. Each criminal convict ioni in courts of record, $3; each civil suit lin cotirts of recoird, $3; each writ oif summon and writ of exeetitioni, 50 cents; ealch certificatet( Of re-ordl inl anv memo rder's (office, except niortgages, if) sents,; etach c'ertificatte (if ilortgage, 415 cents. MUNICw~IPA IREVENUES. A. TAXES. L1 Thte gettral proIperty tax. 1. Base — The, property included and the method of assessmnent and of eq{ualization are the stame for city, town, and School p1Irloses as for the state. 2.Rate — The rate for each schoolm district, is determ~ined by pf)op11la'r Vote, Erhe levy is mde by the county court. in Oct 'ober of each year. The rate for~ cities and towns shall not exceed 5 mills fut (rgeneral punrposes and 5 mills for debt co..ntracted before 1 87]. t'he council of anly.1n1iunicipal corporation imay mnlke out lznod certfify to the (ou~nty (Jerk the rate (if taxatioli levi(ed I) V 51(1 mtunicipilal corl)oratitoi. M Qunic~iial i axes ar(' collectedl as are state and (Ol~lt txes ly the sheriff who is ex officio coun ty Collector and paid over by him to the city treasury. II. Poll tax. There is no special local poll tax. The school districts, however, receive an apportionment of the, county 1)011 tax. III and IV. Inheritance tax and corporation taxes. The municipalities do not share in the inheritance tax nor in the special corporation taxes on insurance V. Busin'ess taxes and licenses. Municipal corporations may license, regulate, tax, or suppress ordinarn s, hawkers, peddlers, brokers, pawnbrokers, money c.hangers,, intelligence offices, public masquerade balls, street, exhibitions, sparring exhribitions, dance hoUses, fortune tellers, pistol galleries, coin doctors; lock, private, and] venereal hospitals; museums and menageries, equestramtr performances, horoscopic views, lung testers, muscle developers, magnifying glasses, billiard tables or any other tables or instruments used for gamning; theatrical on otner exhibitions, shows, and amnusem'erits; tippling houses and dramishops-: or- any gift (enterprises, and may suppress prize fights, dog fights, chicketi cockfights, gamning, or gambling houses. But the, licensing of saloons is dependent upon a local option law. Municipal corporations also have the power to tax public auctioneers riot less than $15 nor more than $100 per anntim, and to impose a tax on dogs and other domestic aninials not included in the list (if taxable property. SCHOOL REVENUIES. The proceeds of all lands granted by the United States to the state; also all moneys, stocks, bonds, land, and other property belonging to any fund for education at the time of the passage of the act (December-, 1875); also the net proceeds of all sales of lands and other property and effects that may accrue to the state by escheat, or fromt sales of estrays, or fromt unclaimued dividends, or distributive share of deceased persons; also '10 pe' cent of the net proceeds of tile sale of all state lands; also all grants, gifts, or devises that are mnade to the state are to be invested in tihe coniflifon school fund.. The per capita tax and the special school levy on property are treated as current revenue for the support of conmmon schools. A tax levy sufficient to run the schools in any district longer titan three months mulIst be sanctioned(1by a vote of the electors in the school (district. Suchi vote may be, taken at any lawful meetin~g at wNhich niot less than five electors shall be lpreseltt. Buit suich tax may not exceed 1 per cent of the assessed valuation. CALIFORNIA.' (Cli hforni a defpen(lS ahuos t ert 1t ilrely up)on the g(eilerall prcqwty tax for stiate, county, an d mu11nicipal revenues. CONSTITU.TIO)NAL PRO V ISIONS. AIliti CLE X IIi1. SEc. L All p~roperty~ iii the state not, exempt, miraer the laws oif the U nited States shaill be taxedl in proportion to its value, to be ascertained This compilat ion is based mainly upon The -Revenue Laws of thme State of California, in force April 1, 1901. Comp~iled by the Controller, Sacramento, 190. as proividled by law. The word ''property" is declared to iticlude IMoneys, credhits, bonds, stocks, dries, franchises, and aill other imatters arid thmings calpable, (if private ownership: Promided, Thait property used for free public, libraries, amid free- miusetums, growing Crops, property used excluisively for public schools, arid su..mh as mnay heloiig to the United States, this state, on to any county or municipal corpoirationl within this state shall be exempt froni taxatioii. The legislature niay provide, excelpt in case.- of credits, secured by mortgage or trust deed, for a deduction fromu cre-dits of debts due to bona fide residents of this state. Sfac. 14. All buildings and so mutmh of the real property on which they are sittiated as mnay be required foir the comiveiiient use arid occupation of said btiildimgs, when the same, are used solely aiid exclus ively for reli TAXATION AND REVENIUE SYSTEMS-CALIFIOII NIA. 661 gious worship, shall be free from taxatioll provided, that no building so used which Imay be rented for religioIs )pur[poses aln rent received by the owner therefor shallalI e exempt fIroin taxatilon. SEC. 1. All )bonds hereafter issued I)y tlbe state of ('alifornia or by any county, city and county, municipal corporation, or district (including school, reclamation, and irrigation (listricts) within said state shall be exempt from taxationl. SEc. 2. Land and the improvements tllereon s1hall be separately assessed. Cultivated and uncultivated land of the sanlie quality and siimilarly situated shall b)e assessed at the samle valle. SEC. 3. Every trac t of lalnd containing lmore than 64() acres andl which has been sectionized by the 1United States Governellnt shall be assessed for the purposes of taxation by sections or fractions of sections. The legislature slall provide by law for the assessrlent in smlall tracts of all lands not sectionizeld by the United States Government. SEc. 4. A morttgage, deed of trust, contract, or other obligatioil tby which a debt is seclured shall, for the plurposes of assessmnent and taxation, be deemed andl treated as an interest irt the property affected thereby. Except as to railroad and other quasi pillic corporations, in case of debt so secured the value of the property atlected by such mortgage, deed of trust, contract, or iobligation, less the value of such security, shall be assessed and taxed to the (owner (f the property, 1and the value of such security shall be assessed tiand taxed( to the owner thereof in the county, city, or district in which the. property affected thereby is situate. The taxes so levied shall be a lien upolln tlhe property and security, and mlay be paid by either party to suc(l security; if paid by the owner of the security, the tax so levied upon the property affected thereby shall beconme a part of the ldeblt so secured; if the owner of the property shall pay the tax so levied upon such security, it shall constitute a payment thereon, and, to the extent of such payment, a fuill discharge thereof: Provided, That if any such security or indebtedness shall be paid by any such debtor or debtors after assessment and before the tax levy, the amount of such levy may likewise be retained by such debtor, and shall be computed according to the tax levy for the preceding year. SEC. 5. Every contract hereafter made by which a debtor is obligated to pay any tax or assessment on money loaned or on ainy imortgage, deed of trust, or other lien shall, as to any interest specified therein, and as to such tax or assessment, be null and void. SEC. 6. The power of taxation shall never be surrendered or suspended by any grant or contract to which the above shall be a party. SEc. 7. The legislature shall have the power to provide by law for the payment of all taxes on real property by installments. SEc. 8. The legislature shall by law require each taxpayer in this state to make and deliver to the county assessor annually a statement under oath setting forth specifically all the real and personal property owned by such taxpayer or in his possession or under his control at twelve o'clock meridian on the first Monday of March. SEC. 9. A state board of equalization consisting of one member from each congressional district in this state, as the same existed in 1879, shall be elected by the qualified electors of their respective districts at the general election to be held in the year 1886 and at each gubernatorial election thereafter, whose term of office shall be four years and whose duty shall be to equalize the valuation of the taxable property in the several counties of the state for the purposes of taxation. Tihe controller of state shall be ex officio a inemiber of the board. T'le board of supervisors of the several counties of the state shall constitiute boards of equalization for their respective counties, whose duty it shlall be to equalize the valuation of the taxable property in the county for the purpose of taxation: Provided, That such state and county boards of equalization are hereby authorized and empowered, under such rules of notice as the county boards may prescribe as to county assessmlents and under such rules of notice as thle state board rmlay prescribe as to the action of the state board, to increase or lower the entire assessment roll or any assessment contained therein, so as to equalize thle assessmlent of the property contained in said assessment roll and make the asIsessment conform to the true value in money of the property contained in said roll; provided, that no board of equalization shall raise aniy mortgage, deed of trust, ortract, or other olligation by which a debt is secured, money, or solvent credlits aolve its face value. 'Tle legislatltre lires power( to redistrict tlhe state into four districts and to provide Ifor tlle el(ection of Inembers (of tlie state board of equalization. SEc. 1t). All property shall be assessed in the couity, city and couitl y, town, township, or district in which it is situatedl ii the manner prescribed }iv law. Tie franch ise, roadway, roa e, rails, anud rolling stock of all railroads operated( iIIn orel thanl 01me r'oulity in tlis state slall Ite asssessd by tlew state boardl of equalization at tlheir actlual value, and tlle sa1me slall le apportiorlnd to tl e varliouls sllldivisiions and dlistricts in whichl such railroads are locatedit in pro)portion tro tle mlllier of mililes o:f railway laid therein. SEv. 11. Income1 1 taxes nrly t)e assessed to irll c( llected( frolIm p1rsois, cori)porations, joint-stock associations, or com{}panies residetnt or doing business in thlis state in such( cases and anmourrints and iil s;ucl 11nier ias sliall be prescriibed bIy larw. SEC. 12. The legislatutre slall provide for the levy arnd collhectilon of an annual poll tax of not less tlhan two dollars on every mIalet illllaitmit of tlis state over twenty-one aInd uilnder sixty years of age(, except patupers, idiots, insanle persons, and Indians not taxed. Saidi tax slhall be pai d i ito tile state schlool funid. SEc. 124. Fruit and nut bearing trees Ilunder the age of four years from tlIe tille (of plantting il orchard fortm, and grapevines under tlle age of three years from( tlhe time of planting in vineyard fornm, slall 1(e exemlpt fromi taxation, and notlliing inl this article sliall be construed as subjecting such trees and grapevines to taxation. ARTICI.E IX. SEC. 10. All property held in trust for Leland Stanford Junior University may be exempted by special act from state taxation, and all personal property, tile Palo Alto farm, as descril)ed in the endowment grant of tlIe trustees of thre university, arnd all other real property so lield and used by the university for educational purposes exclusively, may be simnilarly exempted from county iand municipal taxation; provided, that residents of California sliall 1be (charged nlo tuition fees unless suIch fees be authorized by act of tlie legislature. SEc. 11. Property of "ThIe Californiai School of Mechanical Arts," having its school buildings located in thle city tiand county of San Francisco, is made exempt from taxation. The legislatuire may modify, suspend, and revive at will the exemtption from taxation so givern. ARTICLIE IV. SEc. 25. The legislature sliall not pass local or spe(ial laws in any of tihe following enumerated cases, thrirt is to say: * * * Telnth, for tlhe assessment or collection of taxes; * * * tihirteenthi, extending tlhe time for the collection of taxes; * * * twentieth, exempting property from taxation. ARTICLE XI. SEc. 10. No county, city, tfrown, or other public or municipal corporation, nor tihe inhabitants thererof, nor the property therein, sliall be released or discharged from its or their proportionate share of taxes to Ibe levied for state purposes, nor stiall commutation for such taxes Irbe authorized in any forim whatsoever. SEC. 12. Thie legislature shall have no power to impose taxes uipon counties, cities, townis, t or other public or riuMnicipal c,-rpolrationms, or upon the inrhabitants or property thereof, for county, city, toirwmn, or other Imuniciipal purposes, l)ut may, by general laws, vx'st i) thle corporate authorities thereof the power to assess and ( olhlct taxes for such purposes. (OFFICEiRS. The officers most (directly concerned with taxation ar e: (1) The county assessors, elected for four years. (2) 'The county bnoards of supervisors, who act ex officio as county boards of equalization. WEALTH, DEBT, AND TAXATION. (3) The co()lity tax (o)lelt ors, elected for four years. (4) TlPhel staltte board( ( (llqualizationl, whichl assesses certaiin railroad property tan d equallize's aLsse.ssmclntls b(tween counties, andl is composed of the st alt(' ntrollll r n11( four Inmea11lers elected by districts. (5) State (cltrol ler, elected for four years. (Cr'tali ciitics m111y elch't their own assessors ad tIax collector's for m111nilll''ll tlaxatioll only, built suli' assessor's are not Ipart of the general ad(tllilist tillt.11. STATE V REVEN UTF'S. A. TAXES. I. The general proeperty tfx.j i. Basea. 'The proIperty in'cludetd d e(' xemr)t. — iAll )roperty in the state not (exerll)tted l)y law is subltjec(t t t taxation. (1) "Real estate " incluldes tihe po (ssessilion (of, c(laim t o, ownership of, or right to tlhe l'possessesiol n o lanl; all lineld's ll(l 1llIal1Iic's, l( and all tilmber belon{ging to individlals oIr co(':poratiolis whllitcht atl1' il tie land of thel United States, adle all gl tilIright s ald privileges whic}iih appertain thereto; water ditches, alln wag1 { 11 t l rnpike lltl l 3! 1 ( olil ')al. lmortgag(e or other lien o(n land is, for plrpoes of t.axatilon, de'clled an interest in the land. (2) "Iprll)(ovic ients" (on lalnd inc(lde all butiilldings and fixtiures affixed to land, except ltelephone(')1l alnd1 telegrapl linlles, and all fruit, nut bearing, or o1r1IlaImletal trtIes tland vilnes not of natulral growthl, e(cel)t fruit and Illt, trees und1ler 4 v'ears a:nd1(1l gra)eviln's lunder 3 years of tya ge. (3) "Personal property" includes ImIneIs, credits, bonds, stocks, dues, franllicises, ailld everything capa)ble( of )private ow(nership not included witlhin the termn "real estate." "Credits" are those solvent del)ts that are unsecured by muortgage owing to the person assessed; but only the excess thereof over debts due' bona tide residents of the state is taxable. In California domestic corporat:ions are taxed on their prop)erty, and their stocks and bonds are not taxable; Ilut the stocks and bonds of foreign corporations are taxable. (4) The law exempts from taxation, in addition to public property, fruit trees and nut bearing trees four years froml the time of planting ill orchard form; growing crops; grapevines lunder the age of 3 years from the time of planting in vineyard form; free public libraries and mlluseusrlsl; churches; and the property of Leland Stanford Junior University, and of the C(alifornlia School of Mechanical Arts. b. Assessment. —All 1)roperty, except certain property (of railroads, is assessed annually for state and county purlposes by the county assessors. The assessmeint refers to lnoo(n ()f the first Monday in March. It is Biade 0)I thie basis of a sworn statement to be obtained by the assessor fromn the taxlpayers. The assessMor lmakes tdhe valuation of b})th real and personal property at its true cash value, and nione is required from the taxplayer. lhe penalty for ref usal to, furnish a sworn statemenwt is the loss (If all rights before the county boar(l (of e(qutalizatttion. Ithe assessient (f the itranchise, roadwav, r(oadbed, rails, and rolling strock (f all railroads o)perated in ltore than one counrty is mlade by tHle state board of et(Italizatio(n and app)ortio)ted a:Iogll11 the counties and their subd(livisio{ns i ) prop)(ortion to( miles of rails laid. The assessment as above' made is the only basis of ta xation 1ot') tse c(Itoity, schl((}, }ani road (listricts; but certainll cities ard townIs may 1have a separate valu ation as Ithe tlasis of city taxes. Land ald:t "illmlllovemllelts" are assessed separately. Cultivated and ullcultivated,land of the sam:e quality andli sillilarly situated are assessed a t the saime value. Ini the case of deblts secured ty land, except of railroads anld otller quasi Ipubllic ( corpoati:os, thle value of tile land, less tlle v\alue of' tile security, is assessed to tilh llmortgagor, aind the value of the security is assessed to the mllortgagee.( Ilands siol by the state or the Unitedl States for which 1lo patent ilas [eeti issllt'e are assessed the same as otill laet ds, but, tlle owner is entitied( to a deductionl equal4 to 11e ailrmoullt, du(e. Lands Lare assessed in I)ar(els nIot exceeding 64)0 acres, and tracts of land surveyed,by tile:United States (loverlnment t are a:ssessed by scctio)ns or fractions of sections. xWatelr (itches (constructedl folr '1ining1, i Ilianul t'turingf, or' i'ligati)ng pIur'i)ses, anl1d wagon a(iLd tlur'll)ike toll roads are assesse(d as rteal e(staite at a rate ier Imile for that plortiron of the prop)erty lilng within eac'h coulntt, In assessing s(lve(lt credits not( secured by mor'tgage a deductioll is mad(e f debts d(iue to bona ti(le resideints of tiSe( state. Ieposits in savings aIlnd loarn corporations are, for purllpses of taxatioii, deeimed an ilterl in tile property of the corpioration arid are rnot assessed to tile depositor. No asseslllsmelt is lnade of shares iof stock in any (:)corporati1nm, exc(pt lnational b}anks. ter stat lute declaresht tlhat shares of stock possess no intrinsic value over tlhe actual value of the propelrty of thle corploration, and to tax ta hem al so would be doutile taxation. Shares of stock in national banks are assessed to the shareholders at the place where the Ibank is located at a valmation whicl} allows for a deduction from the i aggregateI clapital of the bank of real estate assessed to the bank, and includes only so much of its solvent credits as exceed its debts due bona fide residents of the state. Telegraph and telephone lines are described in the same manner as real estate, but assessed as personal property by the assessor of the county at a rate per mile for such portion of the property as lies within the county. There is no special method for the assessment of sleeping car and similar transportation companies. Vessels that are required to }be registered, except ferryboats, are assessed in the county where registered, enrol'led, or licensed; vessels which are registered out of the state, but ply in waters within the state and are ownedr by residents of the state. mnust be assessed here. When railroads are operated in more than on( county, the state board of e(qualization assesses that part of the property used in operation which is of a general state character and difficult of localization, as sholwn above. The county assessors assess the depots, stations, slops, and buildings erected on the sp)ac, ' covered by the right of way wherever t1le same are situated. The assessiment mItade b)y the state board is apportioned among the counties in proportion to the numllber of miles of railway laid in each county. The board of supervisors of each county apportions it.s shiare of the assessmlent llmade b)y the state b:oard to each city, town, township, sch(ool. or road district in thie county. c. IEqualiation. -— The board of equalization of each county equalizes the assessment between individuals tand increases or lowers any valuation contained in the roll to make thle assessment conlform to the true value of the property in money, and in (eneral revises the list for the county. The state board of e(ualization increases or lowers the assessment roll of a county as a whole by comparing tlhe roll of ea(ch county with the rolls of the others. Individual assessments are not altered, but a p)erceintage is added to or (ed(ucted from the valuation of real estate, of ilmprovements, or of personal property for thie countv. V TAXATION AND REVENUE SYSTEMS-C(A, ALIFORNIA. 663 2. Rate -- Tlhe state board of equalization deternines the rate to be levied for state purposes. It must b)e such a rate as, after allowing 5 per cent for delihnquencies and costs of collection, will raise the sl)ecific aminount of revenue directed to be raised Iy lthe legislattre for state purposes. Tlhe 8assessor who collects the ta xes tpl)on personal property unsectlred b)y real estate is governed, ill d(eterliniiilng( the rate of such taxationl, hb the state as well as by the local rates for thle previouts year. 3. (' ollectlion.. —. Excep)t7 for cert ainm taxes on perstonal prop)ierty, b)otl state anid c(o:unty taxes are collected by the county tax collector. They nmay lbe paid in two( ilnstallenlts. The first installment includes all taxes (on personal property and one-lalf of the taxes on real property, becomes due the second (Mondayv in O()ctober, and delinquent on the last Monday iln November. The remaining one-half of the taxes onl real p)rol)erty is playab)le the first Monday in January and delinquent ()on the last Molnday in April. Penalties of 1 5 per cent are added to the first and of 5 per cent to the second installment for delinquency, with 5 per cent more on the first if not paid when the second is due, and there are further penalties for longer delinquencies. Taxes on land and improvements are a lien on the property assessed, and taxes on personal property are a lien on all the property, real and i)ersonal, of the owner. The liens attach as of the first Monday in March. Land on which taxes are delinquent is sold to the state by operation of law upon publication of the delinquent list in June. The controller may, instead, bring an action for taxes amounting to over $300. Such lands are redeemable at any time within five years on payment of taxes, penalties, and interest; failing redemption, they may be sold by the state. Taxes on possessory claims to land and on personal p)roperty )elonging to persons who own no real estate to secure such t.axes are collecteld by the assessor at the time of making the assessment All taxes on railroads operated in nmore than one countyv are collectced by the state controller. All but tihe state's share is passed into the "railroad tax fund " and thence distribluted to the counties. II. Poll tax. Every male inhabitant of the state over 2 1 antd under 60 years of age, except paupers, insane persons, and Indians not taxed, is liable to a poll tax of $2, t,o )be collected b)y the assessor, who retains 1!5 Iper cent thereof as his commission. It attaches as a\ lien to any property of the taxpayer on the first 1Mo)nday in March, and must be collected between that (late and the last Monday in I)ecember. If not paiid before the first Monday in July, the tax becomes $3. If not paid by the last Monday in D)ecember, 3. per cent of $3 is added. After the first Mondtay in Jauuaryt, if still unpaid, it is collected l)y the tax collector in the samene manner as other delinquent taxes. III. Inhlicritur'c t(ax. (This law was amended in 1903 and again in 1905. The last amendment was sw\ee)ing, an(d carried witl it a, direct inheritance tax.) All p)roperty over (500 which p)asses by will or by the intestate laws of tlie state, or by t(ransfer made in contemlplationI of death or intende(l t 1:iake effect after deathl, is subject to a collateral inheli:t1nceC tax when the property is situate(t ii tlie state, or wvhen the decedent was a resident of tihe state. Propertv piassing to the fat]her, mother, husband, wife, lawful issue, son-inlaw, (daughter-in-law, atdopted child, or amy lineal (descendant or ancestor is excelted. (haital)le, )enevolent and educationial societies, tlougl(h tihey are not gener'ally exempt from taxationi ill (Californi'a, a(nd also societies or institutions that are exemp)t frtom taxatiton, as Stanford Uiniversity and tile Lick School, are exceplted. Applraisement of the estate may be ordered byv te court when p ate robate roceedings are pending. TlIe rate of tax then is 5 p)er cent on thle market valtue. Tlhe admiinistrator is req(uired( to deduct the tax 1before delivering the property. If paid within six mo)nths, 5 per cent discount is allowed; if unpaid for eighteen months, 10 per cent interest is added. I V. ( hrporatio,rn taxes. Corporations are taxed, under the general property tax, upon all corporate p)ro(perty. Every insurance company other than life, not incorporated in California, must pay annually a. tax of 2 per cent upon the amount of gross premiums received upon its business done in the state, less losses actually paid on its business in the state, reinsurance in domestic companies, and return premiums. The same tax is laid on a domestic insurance company whose business is controlled or carried on for a foreign company. Foreign insurance comnplanies doing business in this state must pay the same taxes, licenses, fees, make the same deposits of money or securities, and subject 0 subje to such other regulations as are iiposed by the state clartering such foreign insurance company upon California insurance companies doing business in such state. B. FEES. All fees collected by thle secretary of state are paid into the state treasury. ()f each imon(lthly return, $2,50() is creditedl to t the state library fund, and( the balance is l)aid into the general fund of tile state. The fees are as follows: Filing articles of inco'orration -..capital stock, less than $25)0(X), $15; capital stock, $25,000 to $75,(00, $25; capital stock. 75,00)() to $2(X00,000. $50 capital stock, $200(X).000 to $5)00),000, 75 ca,)pital stock, $.5)0,0(tX) to $1,0(00),000)(), $1()0; capital stock, $1,(w))00.()) t)i $1,) I500,(X), $150. Issuing certificate of incorporationl, $:' filirer;tnucndments and various ('crtifi('at(es, 5; claimn to traile-nmrk, 5: Iasl(rs, $5; recording miiscellaiweouis p)apers, )per folito. 20 cenits: c r(i)s otf rcords, per folio, 20) ctents. Tlhe commnissioner of ilnsurance chitrges' certain fees: For filing articles of iinc'lorporation, $30: animil statementi, $20, and other 'pal)('rs, $5: for copies, Ier folio, 20 ce((,ts. (T'lise fc4 airei paid int (tlie state treasury.) Fron every life iisuanec, agent, 21 per year. The clerk of the supreime (()courtl pays the f'ees, collected )by himii into the state treaury —SO ()per cent; the general fund and 2() per cent to the supreme court library fund. They are ais follows: 664 6WEALTH, DEBT, AND TAXATION. Filing transcript on appeal, $10; petition for rehearing, $2.50; motion to (lismiss appeai, $2..50; petition for writs, $7.50; certificate of adnissio(ll to bar, S10. The register of the state land office or the surveyor-general eollects tie following fees, w\1ich rI'e paid into the general fld of t}he state treaStl'ury: C(rt li jate of pulrchase or patent, $3; certifyinlg (clae to court, $3 cop)i(s of' papt'rs, per folio, 10 cents; eachl appl)ic ation for public lait ns liimist, be accompanied by fee, $5. C. FINES AND PENAiL'IES. Fines for violation of a state law are Ipaid over to the county treasurer, bIut forfeittures a(( lines collectedl for the violation of a111 city o:rli:lalce are paid to the city treasurer, excel)t in cities of the lower grades. Fines for violation (of the gamle laws are )paid into the state treasury to the credit of the gamle preservation fund. D. INCOME FROM1 PUBLIC PIROPERTY. Lands g(ranted to the state for school purposes (" sch)ool lands ") are soll at the rate of $1.255 per acre, 2(0 per (cent payable down and the balance bearing interest at 7 per cent. Swamp, overflowed, salt marsh, and tide lands are sold at the rate of $1 per acre on the same terms as school lands. Thle county treasurer pays over to the state treasurer all money that he receives from the sale of school lands, but retains all money that arises from the sale of swamp and overflowed lands, which lie places to the credit of the "swamp land fund" of the county. An important item of income from public property is the collection by the state board of harbor cominissioners of rent of wharves and fees for anchorage, etc. The funds so collected are paid into the state fund for the improvement of the harbor at San Francisco and all are expended for that purpose. COUNTY REVENUES. A. TAXES. I. The general pro)erty tax. 1. Base --- The property subject, to taxation and the methods of assessment and of equlalization are the same for county taxation as for state. 2. RateThe board of supervisors of each county fixes annually the rate of county taxes, designating the nullber of cents on each $100 of property levied for each fundll. There is a limit of 50 cents mo each $100 to pay bonded iel)t ebtedness. 3* C(olletf(inThe methil(ld of collection is the same as that for state taxes. II. Poll tax. The board of supervisors may levy annually, on each niale person over 21 and utnder 55 years of age in each road district, a road poll tax not exceeding $3. It is collected by the county assessor in the salle anlner as the state poll tax. Thirty-five per cent nmay be apportioned to the general road fund of the county and the balance to the districts of the county from which collected, to be expended therein. On notice from the road overseer, employers are responsible for road taxes assessed against emnployees. IIl and IVN. Inheritaince tax and corporation taxes. There are no inheritance and corporation taxes for the county. V. Business taxes and licenses. Boards of supervisors of the counties of the state, in the exercise of their police powers, have power to license every kind of business not prohibited by law, and all exhibitions and games carried on in the county. The supervisors fix the rates of license taxes for the coun ty. It is the duty of the tax collector to make inquiry as to persons liable to pay any license in his county. He collects $1 fee for each license issued, which goes into the salary fund of the county. Licenses are classified generally with regard to amount of monthly sales or valuation of the business. The licenses are as follows: Auctioneers, $25 to $400 per quarter; brokers of notes or bonds, $3 to $100 per quarter; billiard tables and bowling alleys, $5 per quarter; theaters, $200 to $300 per quarter; pawnbrokers, $30 per quarter; merchants, $3 to $1.50 per quarter; foreign peddlers, $15 to $45 per quarter; animals for propagation, $10 to $75 per annum. (" These entitle the holder to go into any county of the state for purpose of propagation without further license or expense. ") Retail liquor licenses are fronl $5 to $40 per month for sales in quantities less than one quart. B. FEES. The county clerk collects the following fees: Commencing proceedings in superior court, $5; filing petition for letters of administration, $5; filing appearance of defendant, $2; copies of records, per folio, 10 cents; marriage licenses, $2. Other fees are collected by the sheriff and recorder. Salaried county officers are required to pay over to the treasurer all fees collected by them for the performance of official acts. This law las been repealed as respects the percentage (15) which county ass(ssors are authorized to retain from all amounts collected by them as poll taxes. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property subject to taxation for municipal revenues is the same as that for state and county purposes. The assessment made by the county as sessor and (,Equalized as above described muay be the TAXATION AND REVENUE SYSTEMS-CALIFORNIA. 665 basis of taxation. But certain cities may elect to have their own assessors and mnake a separate valuati(on. 2. RateThe rate is fixed by the municipal authorities, subject to a general limitation that it may not exceed $2 on each $100, but most city charters fix lower limits. 3. C(ollectieonThe collectionll mnay be as for state taxes or by local collectors, whichl is usually the case when a separate assessmient is madce. II, III, and IV. Poll tax, iih.erita, ce tax, and corporation taxes. There are no municipal poll, inheritance, or corporation taxes. V. BusiLness taxes a2nd li censes. The legislative bodies of inlcorporated cities and towns have the same power to, license all kiiids of business and exhibitions as have the supervisors of counties. In addition to the countyll license, the city license must be procured as required by its ordinance under its charter. F. SPECIAL ASSESSMENTS. Whenever the owners of a major part of the property fronting on any street desire to improve such street by paving, constructing sewers, or otherwise, the mayor and council may make such inprovemlennt at the expense of all the owners of property on the street, the cost of which is assessed in proportion to thle number of feet owned by each. Town trustees mnay order such improvements in the face of unanimous objection by the abutting property owners. SCHOOL REVENUES. The superintendent of schools in each county apportions all state and county school monleys to the various districts. The state school fund may be used for no other purpose than for the payment of salaries of teachers of primary and grammar schools. The board of supervisors of every county must levy annually a county school tax, the maximnum rate of which must not exceed 50 cents on each $100 of taxable property in the county, nor the minimnum rate be less than sufficient to raise the amount (estimated as necessary by the county superintendent. The state board of equalization annually, at the time other state taxes are levied, levies a tax of as many cents on each $100 of value of taxable property in the state as will produce a net sum equal to the amount directed by the legislature to be raised by ad valoremn tax for school p)urposes. This is collected as a part, of tlhe state tax described alove.. All state school moneys are apportioned by the superintendenIt of public instruction to the several cotlnties in proportion to the lnumber of children shown by the school ceinsus. EIvery city or incorlorated town, iuless subdivid(ed by the legislative atlthlority thereof, colistitutes a sepalrate school district. School trustees, th llee in llnumlber, are elected annually. InI cities thley tir called boardts of educ'ation. Thel board of school trustees may in anly yeatr (call an elect:iol and sullmit to the electors of the d(istrict tile (iuestion of the raising of a tax to furntish add(iiti)nal scloo()l facilities, or t.o maintain or build schoolhouse)()() cs. The l)oar(d of supervisors then levies the tax upl)on the (listrict at the timle of levying the coulltyr taxes. Tlhe maximlum rate of tax levied by a dlistrict il anly one year f(or buildintg plturposes nmuist not excee(l 70 cents on each $100, an(1 fIor other school Iurlp)oses, 30 cenits. As stated above, the )pro(ee(ds of the poll tax are paid into the state school fund. RIIAl) l)ISTI n(TS. Road districts mnay be estalliseld by the board of supervisors of a county, antd (1o petition the 1)o)ard may call an election in regard to a special tax. Thle sutpervisors compulte the levy and collect with the county taxes, the tax so voted. IECLAMATION )ISTRICTS. The owners of any body of swamlp), overflowed, salt marsh, or tide lands may, by petition to tihe b:oard of supervisors, f(orm a reclalmation district, ald those owning the greater part of the acreage may adopt bylaws to govern their affairs. A board of three trustees is elected which recommends plans. The board of supervisors appoints three commissioners to assess upon the land situated in the district a charge pro)portiolate to the expense and benefits conferred. Irrigation districts may 1be formed and assessnlenlts may be made for the completion of irrigation works. The question as to the advisability of levy and the amo!unt of sucli levy is submitted to a vote of the electors of the district. The assessor of tlle district prepares a list of all property within the (listlict aInd this is equalized by the board of (lirectors. 1 le board of directors then levies the assssessimet. The tax becomes a lien, and propertt may t be sold f delinquent taxes. 666 WEALTH, DE.BT, AND TAXATION. COLO(RADO.' PREFAT)ORY NOTE. \-A a result of the legal entangletlmeits in which the revente lfaws (f Colorado were involved during the c(11lection of the revenueis for thlle is cal year ending November 30, 1902, to which the census rcttlirs applyl, there is somle douht as to tile )prolvisionts in force dturirg tlht year. The following statement will s(how t:le grounds for t i s (Nl)1t) 'T'lhe general revenue laws of Colorado, dati, from. A-pril 1:3. 1891, Wr(lte esxtclnsively revised by an act passed April 5, 1I1)1 (I lnc of tlhe tllost important features of this act was tthe ('reatio)lon o a new loard l for the a'ssessment of railroad(s and othllle publi(c s' cit'\i'e coro)('ratiolns, antd on1 accountlt of this provision it was illllisic(liate'l takt'li i jnt co 'turt. Mlluc litigation followed. In the course of this litigartio th1e law wLas twice declared unconstitutional., altllolugh nit )v altlv appellate court.'- A special session of the legislature was (cllle lI) tle g(ove inoli ii Janulary, 1902, and in Marc}h of tliat Yea r a ntxi revenue ( a1 1 was passed1, but tlie provisionls of thlis law di( nrot pp )lv to the ce'llectimonls mia,(t' in tlice census year. 'The assessilment made i 1901i, iginning in Jaiuary and ending, save as to equltalizatio(nll in Alty, lanld applyingt to )prloperty t s it stood oni April I, 1901, was the Iasis lupon which l t:axes pavyabl) in Februar1yt and July, 1902, wtere cotllcteid. lBut o(r account of the legal entanglements that pIart of the } ass..ssnen1 t ma:lde under the tlw of 1901() whlich appliedl to tle prol)ertvy of iilway c(omlpalnies, sleeping, pal1ace, ort otiler car comlpalnies, and telegratl)p andl telephone complanies, was treated as null and void, and an a ssssessent mlade tlon these ptroperties 1) tlie state board of equa(lizaition revisilng tlhat of theit state b1)(arl )f assessors, under the provisiolns of the law of 1891 twats legalized 1)y the legislature in 1902 uas the legal assessment fore year 1901. This assessment was further contested by thle companies. The levy oin ther property assessed under tile samtte law does not appear to have been affected )y the litigation. Hence part of the taxes collected inl 1902 were tinder the law of 1891 and part utnder that of 1901. ^ In order to avoid the confusion that would arise from an attempt to show only the provisions in force at the time of the assessment in 1901, the law of 1902 has beent followed throughout this ana1lysis. Tle parts of that law which were new are indicated by thie note "since 1902." Colorado depends mainly Upon the general property tax admlinistered for both state and local l)purposes by county officials, although certain large corporations are assessed by a state board. CONSrTITUTI'rONAL PRiOVISIONS. ARTICLE IX. SEC. 5. Thli( public school fund of the state shall consist of the proceedes of such lainds as have heretofore beerin, or mnay hereafter be, granted to the state )by the (Oeieral Government for educational purposes: all esttates that mnay eschelat to the state' also all other grants, gifts, or devises that may be tmade to this state for educational purposes. ARTiCLE X. SEC. 2. Tlhe general assetmIly shall provide by law for an annutal tax, sufficient, with other resources, to defray the estimated expensses of the state government for each fiscal year. This comnipilation is derived mainly from(t the following sources: Mills, Annotated Statutes of Colorado, vols. 1 and 2, )being t!he laws downi ti) 1891; volume 3 (supplelimenlt), cnliracing all changes down to 189(1, inl volutime 3, revised, 1896-1904. Publishled inl Denver, 1891 -1904. Session La-ws of 1901), chapter 94. J'axattiol) i (Colrlado, a )pa1itmplet pulblished bv Prof..1. E. Le Rossignol of te I nit versity of )Delnver. 2 See 3 Mills ('rev.), sec. 376t, editorial note. Sc. 3. All taxes slhall tbe untiflorml u)ponr the sarne class of sublljects witllni tle territolrial limlits ofl tlie atltlority levying ll tdie tax, alnd shtllt te levied anid collected utnder gteneral laws, whicht shall provide suc'lh regulations mis slhall secure a just v'altatinll fo)r taxl.)tiOti o1 all lproperty, real and personal: 'Prorilded, Thliat mines atud miniting claimuls bearing glold, silver, and( other preeios:mitals (exc('ept the tet tlproieceds ad sutirface impl)rovementits tlhereof) sliall tlie cexempt from taxation for tile p)criod) of te1- years f romii tle dat (cif tlc aldo)till of)' tllis cotlstitution, aindl tllermeafter imy ti, tclax'ed as p)rovided(l 1h It avw: Ainl proroiedrl'ftlher, TIat thlle I( usehlold go)(,:ls (of e'ery pe'rson biig t lie hed of a falmily, to tlhe value of two hundtred dollarts, sliall hbe:exempll)t iromn taxation. D)it(chles, ca'c11tls, and flumes oxwnled a11d utsedl 1) ind(ivi(luals (' ' 'corporations lor ir'igatiming lainds owtn-id by such individ(uals orl' corporattions, or tlhe iinlividuatl Ilet'l)ers thlereot, shiall t:ot )e septarately taxed so long ais they sliall be owned andl used exclusively for soillh iui )pose. (AmendnIent atd(opted 1880.) S(.1. 4 The p)roperty, real and personal, of the state, counties, ('itits, town s, anld othler municipal corporaions, Ad pulic' itis'aries, shalll lbe texlm1p)t froml tatxation. SEC. 5. Lots witli buildings thereon, if said buildings are used solely and exclusi-vely fIr religious w-orstlip, for schools, oir fo1r strictly c4harit able purposes, also cemreteries not used or Ileld for private ol r cor'porate profit, slhall he exetmpt flrom taxation, unless otherwise provided by general law. SE(c. (. All laws exemrpting fromt taxation property other than that hereinbefore mentioned shall be void. SEC. 7. Tlhe gen'eral assembly shall lnot imlpose taxes for the purposes of any county, city, town, or other mlunicipal corporation, but may by law vest in the corporate authorities thereof, respectively, the power to assess and collect taxes for all purposes of sulch corporation. SEC. 8. No county, city, town, or other municipal corporation, the inhabitants thereof, nor the property therein, shall be released or discharged from their or its proportionate share of taxes to be levied for state purposes. SEC. 9. The power to tax corporations and corporate property, real and personal, shall never be relinquished( or suspended. SEC. 10. All corporations in this state, or doing business therein, shall be subject to) taxation for state, c(ounty, school, municipal, aind other purposes, on tlhe real and personal )property owned or used by them within tlhe territorial limtits of tile authority levying the tax. SEC. 11. The rate of taxation oni property, for state purposes, shlall never exceed six mills on each dollar of viduatiotn, and whenever the taxable property withmin the statet shall aimount to one hundred million dollars, the rate shall not exceed four tmills on each dollar of valuation; and whenever the taxable property withiin the state shall aiiount to three hundred million dollars, thle rate sIlall never thereafter exceed four mills on each dollar of vallatiomn, unless ai propositionI to increase such rate, specifying the rate proposed and the time during whticuh the same shall be levied, be first suh1bmitted to a vo(te of such of thle tqualified electors of the state as inl thle year next preiedt'ing such election shall ihave paid a property tax assessed o to them withiin thie state, and a majority of those voting thereon( shall vote in favor thereof, in sulch lmanner as nmay be provtided iby laxw. SEc. 15. There slall he, a state hoard of eqtualization, consisting of the governor, state auditor, state treasurer, secretary of state, and attolney-generall: also, in each coulnty of this state, t county board of tequalization, consisting of tlhe board of county commissioners of said county. The dluty of the staite board of equalization shall he to 'idjust' and equaitlize the valuation of reial and personal property anong thie severail ('counties of thle state. Tile' duty of th}e county board of e(qlualizaltionl shall h} to (iljust antl equralize the valtuation of real 'f d personal l rlopthirty witli.in their retpe(stiv 'e counties. iEal(hi 1sboard shiall also p)mrt form suohli oti)l'r ditit's as iiav 1itbe p)rescribt ledit- h law. TAXATION AND LREVENULIE SYSTIEMS ()LORIADO. 667 ARTICLE X1. SEC. 4. (Provides a tax for debt i urpoeses.) OFFICERS. The officers most directly concerned with tafxation are: (1) The coulnty assessors, elected for a term of two years. (2) Til county treasurers, elected for a termll of two years, Nwlio (collect t.hl ttIaxes. (3) The coun cott coimmllissionler(s, tllhree i each coulltv (five in l)etlver(1), c(lectedl for ait fiill ir (1 fO,'ur years, who act as licounty bIoard of equtalization. (4) The( slta( t)o iord of equalization, c(:'()ml)oset( of the over\(tor, state auditor, lt tl( treasurer, s(clretary oft st;ate(, and( atItorner-gelera]l. (5) Under thel, law of 11901 thlere was to 1)e a state oar(d of assessors, thirtceen itl inl )tber, chos(en iy the a ssesssors from(1t atIo() their o)w 1111u11 -ber. Thlis b)oard was to iae( tile assessment (of certaill p)lUlii( servic'( corporationls. It was held unIconstitltioltl ta)d not ree'acted in the law of 19)02 STATIE REVEN U ES. A. TAXES. I. The general property tax. 1. Basea. The property included (ad exem-pt.-All property not expressly exempt by law is subject to taxation. This is to include tangible and intangible property and the money of nonresidents, kept, used, loaned, and invested within the state for profit. (1) " Real estate " includes all lands or interests in land; all miies, minerals, and quarries, and rights and privileges al)pertaining thereto, also improvements, including buildings, water rights, structures, fixtures, and fences. (2) " Personal property " includes everything subject to ownership, whether tangible or intangible, not included in real estate. Debts may be deducted from credits. (3) Where property is mtortgaged it is to be taxed as a unit at t lhe value of the property pledged and the mortgage as such is not to be assessed. (Since 1901.) (4) The following classes of h)property, in addition to public l)roperty, are exempt: Public lilbraries; churches, schools, and charity bIuil(ings and the land they occupy cenmeteries; household goods to t (e value of $200; and irrigattion works used exclusively for irrigatinig owners' lands (5) Special franclhises are classed its inttangible property. (,Enact(ed 1902.) (6) Stock in corporations, exceipt b)anks, which are taxed oint their property, is niot taxable to the owner b. Assessim. ent. —Property is assessed by t he county assessors, on the blasis of returns made by t1he taxpayers. lTnder the laws of 1891 and 1!)(01 the assessient referred to the 1st of May; under that of 1!)02, to the 1st of April. The assessor determinles the value and may exatrtine the taxpayer uid(le(r o(tth. Failure to make return, or false return, if it results in evasion of taxes involved, under the law of 189)1, in(curs a penalty of from $100 to $1,0()(00, to be recovered by tlhe ('01ou111nty tco issi)ners in any cour(' t of (OI)etent juris(liction. False returns on miines may b}e prosecuted as for per jury. Property is listed an)d valued each year, and is to (be assessed at its full cash value. Thle average amount o(f ml:oney and v ertag vatlue of m1erchlandlise lheld tlhrou(glroltt -i ar is csi:Asse.tdl. U(nd(er the old law (1S!1) tlic state boIard of tqualization was to ascertailn tile trel( value of tlie propelrty n'cetsslary to( operation of railwa.v, telegraphll, telepho(ne, anl1 sl('eepiin ar o( r otllr plala 1; car coMl)pa 1ies, l)v any miethlod whlichl seettled )prop)er, and to ai)pp)tti(ion tie valutiation nadeit(, ot1 thle basis of mileage. The law of I 410 1, which wNts bheld to b1e ituncol(stitultional, establisltt edl tlie unit rule, )(aed fiast freighlit and express co(Ip)anies to thlie list, and trtnsfe'rr(ed tle assessinlt to tlhe staite board)( of assessors. 'lThe law of 1902 lef tie i i i'I, hut r,stori (l tile assessien(t:o) i:li state boardl of et(qlizati)ln. ( ol porations Idoing bullsitlo:ss iln 11ore tl han onte co inityv (otller tlllain thosll e Issessed b1 the sitate board of equlizabition) tiidak tlIic' 'tillurns to tlie state atludit or alnl the( i tangil)l' pirop()irty is valelwd 1by tlhe nss( ssors, a d)(t is ap)iportioned t n g 111i e) t(he ()ulities ill plrotpotiotl s t heir (taltgilhle poiilrtv (Ulnact ed 19i2.) The law oftr l t91 t lade a sitilar tpr i ioli, uit left tile isses.sitlelnt ald appl)lortionlls(it to( t the assessor of that counlit where tille ntnjo)ity of th ile tinigil prol)perty xIa, locate(l, anl ulcoltstitlti)[lnll a r(ic('c( ding. Bank d(eposits are asse(ssed ts cr edits, bult are niot to be aissesssed at lie: vtalue otn April 1, but at tlhe avera(lge attlliout within a11nd without tlhe state durinig thle year. (Enacted in 1901; reeitictedtd lit 1(92.) Building and loan ass)ociastions tare assesse(d (o surplus of property and credits over deb(,ts and shatres. (All laws.) PBy a proce(dure inaugurated in 18399 an1d ((ontitinued wiltl modifications in thie laws of 190(1 and 190)2 minetis are divided into two (classes, t>ro(ducling and inonproducing. Ini thie law of 190)2 a producing milne is detfined as one yielding $5,000 or ()ore gross per annum1111 Suh minies when yielding gold, silver, lead, colpper, or othier pre(cious metals are assessed at one-fourth tlie gross product unless tliat be less than the net product, in whichl case the latter rules; butt surface improvements and miaclhinery are ssessed separately. Min(es of iron, coal, and asphlltunm, tnd quarries are assessed as )tlher property. Nonproducing mtines are not to }e assessed at a higher rate per acre thanl the lowest producing mine il tlhe same location. Shares of capital stock in banks (including national banks) are assessed where tie bank is located and the bank is made thle agent of the stockholders for thle p)aymn(ent of thie tax, 1rmt1irns o'f assessintet, i tc. Migrating cattle mIay bie tassessed at ativ tfine of yvear. c. Ilqualization. — Under the old law tlhe county board of equalization received the roll froti the assessor anld settled comp])laints as to individual assessment. Tie state )()oard of equalization a(ldjustted in((equalities l)etween. counties. The essential modification ilade by the laws of 1901 and 190()2 was tlhe establishment of an atannual meeting of the assessors at the state Capitol to( cotmpl)are( and correct assessInents. Thle( (Ilttv of tlhe state board is mainlv tlie hearinog of coniplaints, and the (counity board lhas been limite(l in its p)o(xvers to labating excess 'valtia1ti1onls in "one 1'r timire instattl(es in a (ivm'V (class. Elabo}rate pr((ce(ldure is esttablishled fotr t he ad(justIme'lt of gri(vances. If the assessed valuationt exceeds $7,500, an~ appeal may be carrie'( up to the district court. 2. IRateThe rate for state )purl'p))ses is determineie b]y t]he state board of equalizaltion it is, l(however, fix:d b)y statute at 4 mills on th}(e dollar, when no lower rate is presctribed. T?he prr~:acttice prevalvils of levyillg 668 WEALTH, DEBT, AND TAXATION. special rates for specific purposes, state instit-ltions, and the like, witliil the 4-mill limit. 3. ( 'olle ction,.. Taxes arel pIaid to the county treasurers, who are the t ax collectors. No demand is nece:ssary. They are, }y the law of 1902, payable as formerly in tawo) installlments: one-half on or b)efore (lie last (lay of Feb)rllary, and the remain(ler on o1:' before the last (tay of July in the year following tlhe assessment. The plenalty for delinquency on the first installment is interest at 1 per cenlt p)er lmonth upl to August 1, when the penalty on all overdtue taxes becomes interest at the rate of 15 per cent lper annum. All taxes are a pernianent lien on the pro)erty upon which they are assessed until paid, and may be collected by distrainr t and sale. lEach county is held responsible for tile full amount of taxes duet the state. II. Poll tax. There is a state poll tax of $1 per annum on each male inhabitant over 21, except active members of the militia. If not lpaidl prior to August 1, it becomes delinquent and bears interest at the rate of 15 per cent per annum up to Decemnber 30, when it may be collected by distraint. It is levied by tlhe county commissioners at the time of making the general tax levy. III. Inheritance tax. (Introduced by the revenue law of 1902.) All property, real, personal, or mixed, belonging to a resident or within the state, which shall pass by will or by the intestate laws of the state to: (1) Father, mother, husband, wife, child, brother, sister, wife or widow of a son, husband of a daughter, or any child or adopted child, is taxed 2 per cent of each share,1 provided, that $10,000 of any such estate be exempt; (2) uncle, aunt, niece, nephew, or any lineal descendant, 3 per cent of the clear market value of each share; (:3) others, all shares 1 of less than $500 are exempt; shares of $10,000 and less are taxed 3 per cent; of $10,000 to $25,000, 4 per cent; of $25,000 to $50,000, 5 per cent; of over $50,000, 6 per cent. Life estates are exempt. IV. C(orporation taxes. There are no corporation taxes proper in Colorado. But insurance companies pay 2 per cent on gross premiums. The, corporations are all taxed on their property under the general prop)erty tax. Ani aTnnual license tax on corporations was establishedl in 1902, but on account of the insignificant rates clharged this has been classed under business licenses. 1 The statute lreads "estates," but has been interpreted by the courts to mlean "sharets. ' Burns v. Elder, 77, page 853. V. Business taxes and licenses. Every person, company, or corporation selling any malt, vinous, or spirituous liquors shall pay a license f(ee of $25 per annum in advance for each saloon, restaurant, hotel, club, drug store, liquor store, or other place where any such liquors shall be sold. T'lis fee shall be paid to the state treasurer and enforced by all constables, sheriffs, and police officers. (Enacted in 19()2.) )onmestic corporations having capital stock valued at over $25,000 shall pay to the state auditor an annual license tax amounting to 2 cents on each $1,000 of capital stock (after January 1, 1905, to be paid to secretary of state). (Since 190)2; ill 1901, 5 cents.) Foreign c(orporations doing business in Colorado: 4 cents per $1,000 of capital stock, but if par value of eachl slare is less than $1, 2l (cents per 1,()0 shares: payable to state auditor until January 1, 190(5, then to secretary of state. (Since 1902.) Insurancet companies, not capitalized, pay a tax of $1 per $1,000 on gross premiums collected in the state. (Since 1(92.) B. FEES. For filing articles of incorporation, payable to secretary of state: Domestic corporations. —Capital stock not exceeding $50,000, $20, and 20 cents for each thousand in excess and for each thousand increase; filing amendments to charter, $5. Foreign corporations.As above, but $30, and 30 cents in place of $20 and 20 cents. Foreign corporations not American. —Filing copy of foreign law, $5. For filing annual reports, $5; but ditch companies pay only $1; corporations not for profit, $1; corporations with capital stock less than $10,000, $1. A fee of $5 is paid to the state board of pharmacy for becoming a registered pharmacist; renewal, $2. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the methods of assessment and of equalization are the same for county taxation as for state. 2. RateThe rate for the counties of each class is determined by the county commissioners within the following limits: In class 1 the limit for general purposes is 3 mills; in class 2, 6 mills; in class 3, 7~ mills; in class 4, 8~ mills; in class 5, 10 mills; in class 6, 12 mills; in class 7, 15 mills; in class 8, 16 mills; in class 9, 20 mills; in class 10, 25 mills. But any county may levy such rate as it may see fit for the erecting, maintaining, repairing, leasing, or renting of county buildings, for roads and bridges, for bonds and interest thereon or judgment bonds and interest thereon, and for school purposes. County commissioners are to include in their annual tax levy a levy for schools within the county of at least 2 and not over 5 mills. 3. CollectionCounty taxes are collected, as are state taxes, by the county treasurers. II, III, and IV. Poll tax, inheritance tax, and corporation taxes. Counties receive no revenue from poll taxes, inheritance taxes, or corporation taxes. TAXATION AND REVENUE SYSTEMS-CONNECTICUT. 669 V. Business taxes and licenses. The county commissioners are permitted to issue certain licenses and establish an annual fee therefor for specified occupations and for fees within prescribed limits, as follows: Auctioneers, peddlers, and storekeepers, $5 to $100; hotels, saloons, and grocers selling intoxicating liquors, $25 to $300. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. Base --- The property included and the methods of assessment and of equalization are the same for municipal as for state taxation. 2. RateThe rate is fixed by the city council or board of trustees in cities. In school districts it is certified by the school board of each district to the county conmmissioners and levied by them as a special school district tax. The same applies to irrigation districts and road districts. In the latter the rate shall not exceed $1 on each $100. 3. CollectionMunicipal taxes are collected in the same manner as state and county taxes. II. Poll tax. Every able-bodied male between the ages of 21 and 45 years shall pay to the road overseer of his district a road tax of $2 (annually), or, in lieu thereof, perform two days' work, of eight hours each, or eight hours work with team, on the public highways of his road district. The tax is collected by the road overseer, who receives 10 per cent commission. III and IV. Inheritance tax and corporation taxes. Municipalities receive no revenues from inheritance taxes or corporation taxes. V. Business taxes and licenses. City councils in cities of the first class have power to license, regulate, and tax any or all lawful occupations, business places, amusements, or places of amuselnent. Auctioneers, peddlers, bowling alleys, billiard tables, and stock and other brokers must obtain licenses. SCHOOL REVENUES. The school funds are administered through the superintendent of public instruction and the school districts. The state levies no annual tax for general school purposes, but the proceeds of the permanent school fund (interest on accumulations from the sale of lands) are apportioned among the counties. The counties, however, levy a general tax for school purposes, and special or school district taxes in eacll district. A large number of fines, penalties, and forfeitures for violation of different laws, including tlhose concerning revenue, courts, penal laws, escheats, dairying, the "bounty act," gamle laws, those regullating insurance, and others are paid into the school fund. (CONNECTICUT.' Connecticut makes an entire separation of state and local revenues. The general property and poll taxes are town taxes. The state and county, however, may have recourse to them for the sums which they may apportion to the towns on their lists. State revenues are in general derived from special taxes, or special applications of the general property tax, principally from railroads and various corporations. There are also heavy incorporation fees, direct and collateral inheritance taxes, poll or military commutation taxes, fees, and licenses, and a special tax on investments. There is great complexity of local taxation caused by the intermingling of town and city areas, (lual )powerIs being exercised by towns, cities, and boroulghs included therein. The assessment and collection of taxes throughout the state are matters coclerning town governments; the appropriation of public moneys and the fixing of the tax rates, moreover, are concerns of the school districts and especially of the city governments. I This compilation is derived mainly from the General Statutes of Connecticut, revision of 1902, in force July 1, 1902, publislhed by authority of the state: Case, Lockwood & Brainard Company, Hartford, 1902. Districts with powers of taxation similar to school districts may be estal)lislel by towns for fire protection, street sprinkling, street lighting, tree planting, construction of sidlewalks, and drains and sewers. CONSTITUTIONAL PROVISIONS. There are no constitutional limitations or provisions as to the power of taxation in Connecticut. OFFICE( R:S. The officers most directly concerned with taxation are: (1) The town assessors, not less than two nor more tlhan five, el.cted at the annual towIn leeting. Assessors in the towns of I llartlfd, East IHartford, and Waterbury hold office for three years'; in other towns, for one year. Any town neglecting to elect its assessors or failing to make an assesslent is to forfeit a sum equal to double its state tax last paid. (2) Tie collector of town taxes elected at thc annual town meeting, usually for one yeal; in Middletown, for to years. (3) The town board of relief, consist i g (of not less than two nor Ilore than five members, elected at the, a.nnual town meelting. (4) The state board of equalization, composed of the treasurer, comnptroller, and tax colmmissioner. 670 i7WEALTH DEBT, AND TAXATION. STl'ATE REVENUES. A. TAXES. I. The genefral pr)loprt! tax. The g(eneral property tax is primarily a town tax, but the state mlay have recourse thereto b1v vote of the.generall assembly. No property taxes for state purposes were so levied in the fiscal year 1902. 1. Base(See II Poll taxes, and Municipal revenues, A I.) The property included and tle assessment are the same for state taxation as for town. The general list of the state is made up of t-he assessment lists of the towns, as equalized by the state board of equalization, and upon this list state and county taxes may be imposed. The state levies a tax on shellfish grounds not included in the territory of anly town. 2. RateThe rate for state purposes is determined by apportionment upon the towns. It is the lllty of the selectmen to levy- the am(ount of taxes (due therefrom upon the town list). The rate on shlllfisl grounds is 1 per cent. 3. (C0/llctiont. - Collection is mlade by the town collector as for the town taxes. If any town fails to pay its portionl of the state tax by the 10th day of Novenmber, execution is to issue against the estate of its selectllen for the sum due, and, if returned unsatisfied(, then against the inhabitants of the town, who are to be reinl)bursed by the town. The tax on shellfish grounds is co,llecteid by tlhe shellfish grs)ountls coiniii ssioner. II. Poell tax. a. Ge.neral.-The state levies a poll tax of $1 against till towns for every ln ale personi resident t ilherein betweenl tle ares of 21. and 70 years. Towuls eo(llct, this citlher:as a 1)poll tax or inI so011e other way. They lmlast, hoNwever, raise andt pav this amoun1 t. Studentl( s, firelmen, ilitiamen, tlhose who ] ave served inl the arlmyl or nlavv Xof te TUnitedl States, and thos: wIho pay thie inilitary tax are exemllpt. b. Miltt lr!/. -A at nual t:ax of $2 in conumntutatlio of miitiary (tdty is ill posed on every mlale citizen between the ages of IS and '45 years who is enrolledl as fit for military (ut vy. The town receipts fronm thltese taxes are never equal to the state levies. In practice 1the taxes accrue to the ben(efit, of the town, and the levies i)f the state becomle geleral property taxes apportio('lned on the basis of the numnber if the two specifiel classes.f )po11s. III. lnh/( it ratcc tax. The )bal:ice over $1.0,000 of the estate of every deceaised l)'rson, when the iroperty is witlin the jurisdiction of the state whether belonging to parties in the state or not:, and passing by will or by the inheritance law thereof, is sulje(ct to the suc(cession tax. All transfers and alienations to take effect upon the death of the grantor are testamentary gifts for plurposes of this tax. Gifts of paintings, curios, anr d collections of articles of beauty or interest made to institutions in the state for free exhibition or for preservation for public benefit are exempt. On such estates p)assing to a parent, husband, wife, lineal descendant, or legally adopted child of the deceased, the tax is one-half of 1 per cent of its value for the use of the state; and on any such estate or interest therein passing to collateral kindred or strangers to the blood, the tax is 3 per cent. The tax is to be paid to the treasurer of the state by the executor or administrator within one year after his qualification. IV. (Corporation taxes. Corporate property of domestic and foreign corporations, whose stock is not subject to taxation and which are not required to pay a direct tax to the state in lieu of other taxes, is listed for taxation in the towns, as is the property of individuals. Railroads.-Railroad companies are taxed for state purposes upon the value of their (apital stock and funded and floating indebtedness, as determined bIy the state b)oard of equalization, Imade on the basis of statement by the com)pant. This valuation is taken as " tlhe measure of value of such railroad, its rights, franchises, and property,' and is in lieu of ill othter taxes, excep)t taxes on real estate not, used for railroad Ipurposes, which are dedlucted fromi the taxes ('alulatted on the stock and deb)t valuation. In the assessment where part of the funded and floating delt was occ('asion('d by, or stock was issued for, any part of the railroad in anot)her stat(e, or steamlboat line in (oninection with the railroad, thl]at amount; is (eductet( ftromn tlte ivaluaation. When only part, of the railroad lies in tlhet state, the coInll)any pays on such p)roportio(n of the valulation as the lengthl of its road lying in the state bears to the entire length of road. Int fixing the( valuation uand length of line in tlhe state, any ranlch in the state wlhich is of less thian one-fourthl the average value per mile( of the trunk line is not included but is estinmated.separ(tely at its t'rue and just value and taxed at the rate of I. pIer cent( t hlreon. The amount of any b)onds or other obligations of the (compan)y held it trust as part of any sinking fund of the company is deducted fronm the valuation of the roa>d. The statute prescriibes the rate at I per (ce('t u pon the above valuation, to be paid bly the 25th of No'(veimber, under penal(ty of forfeiture (of twice the amount required. Street railways of every desc(ription are suliject, to the sam(e taxation as railroads. Express 'companis. —xpI)ress companies are required to pay a tax to the state uplon tle gross (receit)s within tlhe state for thie yeai preceding the 1st of July at the rate (of 5 per cent of suich receipts. Thlis tax is in lileu of all (ot her taxes up)on the property of the company useot exclusively in the expriess business. It is paab)le bv the 20th of October. When any (-company fails to niak(, the sworn statement (f gross s receiles e(quired, the treasurer may acecept, $10,000 ill lieu of the 5 per cent tax on receipts; othel!rwise, there is a forfeiture of $500) to the state, and for nonpLiyment, a forfeiture of double the amolunt of the tax. Telegraph and telephone c(ompani(es.-T(elegraplh compani(es are required to pay to thle state a tax of 25 cents on teach mile of wire operated within the state on July 1. TIelephone comp(nies are required ~ TAXATION AND REVENUE SYSTEMS-(C1ONNECTI(UT. 671 to pay to the state a tax of 70 cents oin each telephone transmitter, and a further tax of 25 cents oil each mile of wire operated within the state on July 1. These taxes are in lieu of all other taxes upon property used in the business, but any real estate is liable to taxation in the town in which it is situated. Savings banks.-Savings banks are required to pay to the state a franchise tax on the balance of their deposits, exclusive of surplus over $50,000, and over the amount ilvested in bonds of the state or any town or city thereof in aid iof thlie construction of any railroad, which is exempt from taxation, and also tile amouint ilnvested in stocks of banks, national banks, and trust, insurance. investment, and bridge companies; the rate of semiannual tax ('equals olne-cigltitl of 1 per cent of the amount of its deposits remaining, less tihe alloulllt of local taxes on real estate in Connecticut. The tax is payable by tile 20th of January and the 20th of July. This tax is il lieu of all other taxes upon savings banks, their deposits 0and surplus. Insurance companies: Domestic mrutual fire ilnsurance companies are required to ptay to the state a franchise tax of three-fourths of 1 per cent. upon the bhalance of the total amolint o(f assets over tunpaiid losses, real estate, and bonds of the state or any town or city thereof in aid of tlie constructioln of railroads whicl are exempt by law. Domestic mutual life insurance c(imlpanics are required to pay a similar franchise tax of one-fourth of 1 per cent: on thle total.amollnt of their premiums, notes, and on tihe market value of all thleir other assets, deducting, however, tie same amounts as in tie case of fire insuraice comptaiics atibove meltionled, 111and if in part a stock 'omopany taxable on tihe stock, the market valmue of tlhe aissets belonging to tlin stock delpartment. Taxes are payale i )y tirmi insurancCe (ominpaniCs by thle 30th of January ald bly life insurance compallices lby tlI 25th of Felbruary, and are in lieuti of all oter taxes upor assets, except taxes upon real estate ori on t axai[le stock. There is a forfeit ot f $.15,)000 for failure to leturn a stateme(nt of assets antd of d(oubl de the amo11lint of the tax tfor nornpayenlllt witliill tlie timel limiited. Foreign insuralce colpiianilis. slinsuliralce co'lipanlies of otlier states doing business ill Co(mnnecticut ar ri(equired to pay re talfinltorv fe's and taxes, or tlie same imposed lIy such othIcr states ()II ('onlecticut compl)anics. Thlese 'are Jpayaible by Janhuairy 3{). Agents of insurac(le cii palmnies oirganized luldeir tile laws of fo 'reigl governments and licensed to trabnsact 1usiness in lhie stale arc rIequired to pay a tax of 2 per cent oi thie gro)ss almount,of piremiuns received from suctl business. Thlis tax is payable lbVy Januav 30. Shares of c'apital stock of eve'ry bank, natiolnal bank, anid trust, illn5sl1alncee, illvStlllt, ad bridge compallnyV ' taxed 1 per clt )on tile nimrket value of saidl sl] rs to thli owne.r om (O)lctober 1 (on lie basis of statemenits by tlie crporirat mion. Tlhe tax is payatible befon' twe last day of Febrarv ly tlIe corlporatioln Ito t11Ie state tr'aWsu rer,. Tl]e alm.ount of taxes paid by Ibe corporation on ils real estate in Colilecticut is deductecd. The corporation las a lien en tIlei sIharis of tthe sto'kholde'rs for tlic ptaymenit of thlse' taxes. The state remits to tlie taxing districts il wilichl tIll' sitockioldll'rs are resident, tlie tax ion resident stock. Nminrcsiienlt iatioial baink stock taxes are remitted to tlihe town ill wii tHe bIa)ank is lociatd. Taxes on other inonresideiit stock aire keplt iby t}le state. V. Bus,,ion, ess taxes and lbcenses. rThe following taxes are levied ainnually unless otherwise stiated: Insuran('ce lbrokers, $10: itinerant vendoris, state fee. $100; barbers, iertiicate of registrit ion, $2' insane asylinms, $)tt tirst vial, $2' per year thl'reafter: oyster ve'ssels, n(ider 5 tons, $2: each ton over 5 tons, 50 cents: dental license, $25; osteopiti, $25: medtic'1al re(gistratllion, $2. VI. Investmen t t(ax (or thie " 4-mi ll tax''). Choses in action. bontids, and note(,s iiay bh exemp)ti'd( fromn furthlier taxation by the payment to, tle state Ireasurer of a tax of 2 per cent on the face value thereof for five years, or for a greater (( less period at tlie same rate (4 mills per annum), and a certificate is given ex'mriptinig such choses in action fro'nm all taxation in the state during thlat period. Corporations and ibrokrs engaged inI negotiating cho'ses ill action secur'ed by mortgages on real estate situated in other st ates are required to pay1 a tax of 1 per cent on the aggregate amount of all such invest| 'ments made in the state during the preceding year ti January 1, deducting the amiount of bonds exempted biy paymenlt of the 4-mill tax. Corporations pay this tax.atnuiary 20: blrokers, February 20. This tax is regarded as inr tliie nature iof a p)'enalty for ]i)(lpayment of tlie 4-mill tax. B. FEES. Charter fecs fromn corporations.-Fifty cents on every thousand dollars of authorized capital stock up to $5,000(),000 and 1()0 cents on e(very tI housand in excess of $5,000,000) for all corp'oratiolls unrlder gr(ne'ral laws. ('Corporations organized undher special laws pay $1t00 for their chartir andl a tax of $1 on each thousand of c'ap)ital stock, but in nio case less tman $50. I:(r c,()ics of private bills there is a ch'large of $5 per lega.l page. Tile scre'tary ' iof state collects: For tiling copy of charter of fore'igm corpoiration, $10( for tiling statvenent of foreign corporation, $5: certifici at ( of (orgamnization iof corporat ion wit hout capital stock, $1 () tiling and recording documents, 2 pages, $1: each additional p)age, 50 cents. T'lle insuai'Ince ci(mun issioner ' cillechts:- Annmial fe(es, $10) annual reports, $10: valuation of policies of idomeistic life compainies, per thousand (tdollars. I ce(nt: v aluation of polic'ies of foreign life compani's, ret aliatorv ra tes: 'cirtifli('at(s of valu at ions to be filed i' i othe'r stna ts, $5: tiling co')py of charter, $1(0: 'cerltific'it of at'uthor'ity, $5. ('. FINES ANI) PENALT/'IES. All finles, fi'rfeitlures, iai ld pei'ialti(es b)elong tIo tlie state, uiil(,ess (t4herwiset (displisedli (if iby law, except thatl iiues ii)mpo)sed by i jtsti('(ce ()ft te' )pea((', () to tle town. (!or ITY K EV I I E I p: N t: I S. A. 't!AXE-S. 1. l Ht asu t.. '.. The!pOropClerty i]n1cluded an't d t Ile assessme~<nt, and e(qlalization are t[lie sa]c i'aor co It vy as fo)r t.lI e to)Wn t axe s,. 2. Rat. --- The c'ouiity tax is iim)pose(d ip)(o) tlie towns in proportio1n to th eir nssessmet'iit lists 1,y tihe Irel)rese'nttatives cho()se( to t|lie generatl atssembtvly from all tflie t)owims ill tie co(')llunty, ad(1 tIle semat()rs 'resi(lent in the eountvy, at a meeting to he cailed iy tlie (ounty commissie's. For ril'eiit's out a ('(lcurt,ouise (or jail, inot tlo exceed $(hO, tlme c(ouity 'comillissionlers lnay apportion tlie:timouitt anmoi! go t'e tow' is. 3. Collect"onC(ollctioi of t|ie countty tax, as of town taxes, is made by the town. If any town meglects to )pay its coMunty tax, tlie ('county- treiasirer my isstue execution atainsl thie g]oods and esta(t if tlie iinabitants. II, III, and IVN'. Poll taxr, i/ut'itance tax, and coporat'ioit ftaxes. T'e c(unty does noti. siare ini poll, the initeri tancie, nor the c(rporatioiin taxes. 672 WEALTH, DEBT, AND TAXATION. V. Business taxes and licenses. Five per cent of the moneys collected by the county conmmissioners (on town liquor licenses is to be paid over to the county for county expenses. The remainder is to be paid to the treasurers of the respective towns. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. The town is the unit of assessment and taxation, and property assessed for towns includes that of every village, borough, or city embraced within the town limits. 1. Basea. The property irncluded and exempt.-All property, both real and personal, not expressly exempt, is subject to this tax. (1) "Real estatet " includes all such property not exempted, as follows: Land and buildlings, fisheries, quarries, mies, n and ore beds. (2) "Personal property? includes all notes, onlds, and stocks not issued by the Unitet d States; nmoneys: credits' choses in action; vessels, except registered and enrolled e sailing vessels; Iarges engage d in trade between thi s and other states, and registered vessels which are actually engaged in foreign commerce; goods, chattels, and effects, or any interest therein belonging to any resident in this state. Mortgages on real estate in this state, where there is no agreement that the borrower slhall pay the tax, are to be taxed only in the town in which the real estate is situated. Bonds secured by mortgage on real estate in another state are taxable. Property situated in another state and taxed there need not be listed for taxation in this state, but this p)rovision does not apply to loans by residents to nonresidents, nor to foreign railroad bonds owned by residents. Stocks of foreign (orporations are presutmed to be taxed in the state in which such corporations are located. Money or property invested in merchandising or manufacturing outside the state need not be listed. The property of certain cori)orations which pay a direct tax to the state in lieu of othler taxes is not subject to the general property tax, and tlhe shares of stock in corporations which are taxed on the corporate property are not taxed to the stockholders inldividually. nThe whole property of every corporation organized under the law of the state whose stock is not liable to taxation, and which is not required to pay a, direct tax to the state in lieu of other taxes, aind the whole property in the stiate of foreign corporations is liable to taxation the same as the property of individuals. So mtl(uh ot tlhe deposits of any savings bank as are invested in the shares of capital stock of anlly bank, national bank trust, insuranice, investnment, and bridge compl)any are not taxe(d. (3) lxem)ptions it, additiont to public )property are': Chuircles; parsonages to the value of $.5,000}( college buildings; academies; public schoolhouses; infirmaries luildiIgs of sc(ientific, literary, )benevolenlt, or ecclesiastical societies; cemeteries: property of p)ensioners, soldiers, sailors, and marines disabled in service to the value of $3,000; of blind persons in like anmount; property to the value of $1,000X) of every resi(denit who served in the army, navy, or marine service of the United States, in time of war; widows and mothers of such persons deceased in like al mount; also of pensioned widows, fatthers, and mothers; clothing an(l furliiture of every person and famiily, tnot including jewelry, to the value of ($500; farm tools to the value of $200; produce held by the producer folim the preceding season, colts, calves, and lanmbs, and fuel and provision(s for the use of one family: swilne to the value of $50; poultry to t li value of $25; sheep to the value of $100; cash not exceeding $100:) private libraries and books not exceeding $200 in value; musical instruments to the value of $25; all public libraries; fire engines and fire houses; tools of a mechanic to the value of $200; fishing apparatus to the value of $2(00: stock and property of agricultural and ecclesiastical societies; hospitals supported by the state; property of Grand Army posts; state bonds and municipal bonds in aid of construction of certain railroads. Mortgages.-Money loaned on interest with an agreement that the mortgagor shall pay the taxes is, to ani amount equal to the assessed value of the mortgaged land, exempt from taxation, but the excess of the loan over such valuation is to be taxed to the lender. Tree plantations, in land not exceeding $25 per acre, not less than 1,200 trees to the acre, when the trees have grown to an average of 6 feet, are exempt for a period of twenty years. College property is exempt, but not real estate in this state affording an annual income of more than $6,000; also property of churches and ecclesiastical societies not exceeding $10,000 in value. Land for municipal water supply is exempt when the inhabitants of the town in which the land is situated have the same privileges as the municipality supplied. Bonds, notes, and other choses in act;on may hbe exempted from local taxation by payment of the 4-mill tax to the state treasurer. b. Assessment.-The town assessment serves for state and county taxes as well. While inhabitants of cities and boroug hs are taxed for town purposes, they may also have, under their charters, an independent assessment and tax list for purely municipal purposes. In some cases this local list is made from the grand list of the town in which the borough or city is situated; in some the municipal assessors make new and different lists; in others town and city are consolidated. But in all cases the town assessment, or what corresponds to) that, is complete, and the town lists taken together make lup the list for state purposes of all the property taxable therein. The town assessment is made by the town assessors with reference to October 1. Each resident of the town must furnish the assessor with a verified list of all his taxable property at its present, true, and actual valuation. If the taxpayer fails to make out his list, the assessors are to do it for him, adding 10 per cent as a penalty. Persons not returning lists are to be examined by the assessors, and for refusal to appear may be fined an amount not exceeding $1,000. Taxable property is to be assessed at its full and actual market value except certain vessels, which are assessed at a valuation equal to their net earnings for the year preceding, and lands and separate lots, which are to be set in the lists at their average present and actual valuation by the acre. Traders and manufacturers are assessed in the town in which their business is carried on uponl tihe average amount of goods on hand during the year. Merchants are assessed a lstjon accounts receivable. Indebtednhess of a resident of the statue to another resident, not secured by mortgage o(i land iii this state, lanbe deducted from the listed property of the debtor. This deduction must be made }yv the board of relief, and only in case the list was duly given in, and only to the extent of the assessed valuation of the property for which the indebtedness was contrac ted. Railroads, savings banks, telegraph and telephone companies, insurance companies, investmnent companiies and brokers, and express companies are assessed by the state board of equalization for purposes of taxation on property used in the business, which is accordingly not assessed nor taxed locally. TAXATION AND REVENUE SYSTEMS-COINNECTICUT.67 673 Corporations, domnestic. andl foreign, which do not pay taxes to the state iii lieui of other taxation, are assessed1 onl their property as are individlnals. Stockhldohers of a coriporationi, the whole p)roperty of Which is assessed in its name, are not to lbe assessed onl their shares. Wdaterpower is assessed as incidental to the miachinery wvhich is operated 1wv it. Mortgages.-MIoney loaned onl interest, secured h) y a mortgage on real estate in the state, with anl agreement that the b)orrower shall pay the taxes, is iRot taIx e (onl the credlit) to the e'xtent Of the0 assessed valu-e of the miortgagred lanil But the excess of the loan is taxed where the lender resides; where there is un agreement, for thme borrower to pay the tax, the credimt is assessed ordy where the real. estate. is situated. Mortgag'es 0oi ( al ( St itt inl Other states are taxedl as per5(ol'a Iproper'ty to resident holders. Shellfish grounds uender state jnrisdiction aiid not under any town are assessed hy the shellfish grouinds commissioners and m1ay be taxed by theni 1 per cent of the valuiation. c. Equahizatwon.-The board of relief in each towni hears appeals from the valnations of the assessors and equalizes and adjusts the valuations on the assessment list of the town; it may increase valuations and assess persons and property omitted by the assessors. It may also reduce the list and make certain deductions for indebtedness where lists have been duly given in. It may also abate the polls of indigent an(l infirn- lpersons not exceeding one-tenth of the, taxable p~olls. An appeal lies from the btoard of relief to the sulperior court of the county. The state board of equalization equalizes between the towns to make up the general list of the state. 2. RateThe amount of taxes to be raised is determined in the annual town meeting, and the selectmen of the town make out rate bills with the proportion w~hich each individual is to pay according to the assessmnent list. When any town neglects to vote the necessary taxes, its selectmen may make a rate bill for the same. 3. (JollectionTown taxes are payable within one, year affter they are laid and are collected by the town collectors. Collectors may, if necessary, levy on chattels, realty, or attach the, body of delinquents. The, lien on real estate attaches fromt October 1 in the year previouis to that in which the taxes become due. II. Poll t(ax. Ever-y male person between the agres of 21 and 70 years, unless specially exempt, is liable to a 1)011 tax. The state levies in each town an amounit equtal to $1 per person. subject to this tax. The towni pays this to the state and recoups itself by collecting frtoin indfividuals so far as it c,,ares to (10 so. Students in colleges and academies, active mnembers ini fire. cmi mupanies, members of the state mirlitia still active, anid those. 9,32-0 71483 who have serve(l five years, persons who pay a mrilitary comimutation, tax, and those wh-fo have served in, the armiy or natvy of the Uniited States are exemnl)t. (Thme military commnutat ion tax collect cii by the- town is paid over to the state.) (Sealso, pagiqe 670.) I II. Iflh(Yttance fix. The towNns and cities (10 not share Ain the inheritance t ax. IV. (orporatiott tax. The state remits taxes collect ed oii situnres, of stock ini banks, national b~anks, and tru'st, insuranice, investmenvit, andl bridgre companies to tho(.se towns ainl to those cities Which are (consolidated wNith the town governments in which t he owNners residie. The stlate, also remnits taxes on iionreslilent stock of national baniks to the town. ini which the bankl Is located. (S -'e e State revenues, A, IV, last p)aragraphA, above.) V'. Businrs~s 10xc a8 (Td lcitce hs. The followinig. are collected annually: Lodging houses, $10; auctioneers, discretionary with town; pawnbrokers, $10 to $50; exhihitions, discretionary with town; junk shops, $2 to $10; itinerant. v-ndlors, local license, $215; miaternitx hospitals, rate to he deotermniiedl by town; hicycle side pa~ths, 50) cents to $1; dogs-for each maeo pydfml,$ 1;for each unspayed femalle, $5.115; keiinel license, $50; license to collect birds for scientific. purposes' $1;Secondhand stores, $2 to $lt): liquor licenses-sale of spirituous liquors, townis of over 31,000 inihahitants, $450); other towns, $2.50; aile, beer, aiid winle Only, $20)0; reputahle hotels,, and wholesale grocers, not less than $250); druggists-towns over 5),00%), $12; towns, less than 5, 00t), $10; distilled liquors and alcohol, $50. These taxes are lpaid to thie county commissioners for licenses in towns andl cities which vote in favor of such licenses. License fees afre paid over to the town with a deduction of 5 p~er cenit for county pulrposes. Sc"HOOL -RE V E NUES,'. Towns may forin school, (list rict s wNhich have power to levy taxes for varIous scIhool 1mI)tPoses upon)1 the property in the (listriet. Polls (are set. in the, list at $100 each. iDistrict taxes are Laid on the assessment list of the towim as correcteti for the pu~rpos)e by theo town. assessors. There alre 110 restrictions on the rate of school levy, excel,)t nii towns inludlmingr within the(,ir limit~s cities thuat pro,(vide( for schools. The st ate comp~troller (listrilbtites thie imcomt' of the sc11ool funld to thle towNNn treasurers at thei( r'atc of $2.2)11 for each child bet w-eeni 4 and I yeas o ae. The ''townNi deposit, fuind 'of moMney der1ived( fr~om the United States is deposited w\Nithli e towNns and the tinco-Me alj)lied to publ,4ic.shos 674 WEALTH, DEl'BTAND TAXATION. I) E LAWYAR1 E.' I Althoiigh the t~eveiue systemn of Delaware, a~s ouitlinedI il thie iiotv greteral laws issiimple tand l(ogical, its ois grretatiy modified by whatt Wvot1(1 he re{gnrtded M (tiler states as special legisltatiot. lhe, gelielol,1 ita-semblly 1Bot only makes special l)ro)Xisi0In5 four diff-erenit couinties and cities b)y namew, biitt inmposes sPQ(1al. taxes onl railroad conipanies anl(l banIl-ks by I-lilhW. As these special proviXsioIns 4ane so nunierotns, s to (lefv classification 01 condensat ion, only the main featutres of the systemn can lbe gie~n. The, attemipt has 1)een nlade, h1owe,-ver, to inlser-t a few of the, more stikn, isa-ces of special legislationi in order to show howN they mo(dif y the svst em1. Although the, constituition of1)ewae adoptedl in) I Si, provides that taxes shall be uiniform, the genler-al lassemlbly continuies to ptmss laws impijosing~ spec,-ial taxes on diffe tent railroads by, namein. Thie state (lerives its revei~ttes fro)m corporation taxes andl from fees avnd licenses on variouis occupations. 'There is 11o state levy oni general 1)roperty. The counties', cities and hundreds depend upon the general p~rofperty tax. rTle tyije of this tax is an old one, including, as it still (loes, a valutation. of ground rental~, and an assessinent, of certain classes of property at statutory valu~es. On)rly recently has the p~oll tax been changed fromt one on 1)011s at a fixed value, as if jproperty, to one of uniform rate per poll. D)elaware has practically com-plete separation of state and local taxation. CONSTITU7TIONAL PROVISIONS. Prior to 1897 there were no provisions in the constitution of Delaware relating to taxation, but in the new constitution adopted in that year the following were introduced: ARTICLE VIII. SEC. 1. All txes shall be uniform upon the same class of subjects within tile ternitorial linlits of the authority levying the tax, aind shall be le~vied andl collectedl under general laws, hut the general assembly may by general laws exemipt from taxation such property as in the, opimion of the genewral iisei uywll blest promote the public welfare. SEC. $5. rlit geneiral iassemiblyv shall provide for levying and colflecting a capitation tax froil every mle citizen (If the state of the age of 21 years 0o' upward; buti suhel ta~x to be collected in any countyt shall be uniform thlrougigout thatr county, and such capitation tax Shall be used exclusively in the county iii whichl it is collected. SE~c. 7. In all assessmnents of thec vadlue of real estate fromt taxation, thie value of the land andl the vlalue of I be, buiildings and imlprovemlents thereon. shall he included. An~d iin 1111 asessmenyt~s of thie rental -value. of real esi allte for taxation, the rentail value t tHie lanland trdHie rental value of ow bui~ldin~gs and~ the improvemients,' I liereon shall he, included. IThis comiItat ion is deriiv~ed m'ainly from tare f Ilowing sourceVs: The, Rlevis~,t St at utes of thie State of Dc)eawa 'a. Edition of 1893. Known, as, tIne ReAvised Code of' 1893: WXilmingtoni, Dde., 1893. Th'le (Constit 01ini of Delawarie, adopted in conventioni, ~June 4, 1897: VWllnlington, Dlxi 1897. os XX il N4bii-fi eso Trhe L a w~s of D c oa\ are, ( 1. X, I L I n X I, bil h e s o laws Since 189.3 Th~e foregoing provisions of this section sala pyt l ses et of the value (ot redl estate or t-lie rental valuie thereof for taxation for state, county, hundine(d( s(chool, mutnicipal, or other public pui'poses. ART~ICLE X. Six.( 3). IPromded, Thiat * * alt rend and] personal property iiSeld for 8(11001 purposes, where the tuition is free, sh~all lbe exempt from taxat ion and ass( ssmnent for public purposes. OFFICERS. Time officeers, most directly concerned Nvith taxation are: (1) Tflu state, treasurer, elected for two years, whio coIllects mnost of the specilic taxes. (2) 1Tlie clerks of the, peace, elected in each couinty for a terni of four yers,' wblo collect licenses, for the state(. (3) fbe le vy court, com posed of commissioners of a varying numbher in (ftal c ounty, elected usually by thle hundreds for a termn of four Years, suil)(rVIses the work of assessment. (4 ITo assessors, one elected1 in each hundred for a termn of two yars.X Wlmllington l1mndthI' l has three assessors. (ar) nw olliectors, one in each ihundlred, appointed annually hy the lexy Court. STATE REVENUES. A. TAXES. I. Tile general pro perty/ tax. Although the state has apparently not surrendered formally its right to use this tax, it is not. used at present. (See County revenuers.) JJ. Poll tax. Not used for state purposes. (See County revenues.) III. Inheritance tax. This tax of 5 per cent is levied on all estates, real and personal, passing to strangers in blood, excepting estates of $500 or less, whichi are exempt, and is collected for the state by the register of wills on comnission of one-half of 1 per cent. Legmuies for religious, charitable, and educational purposes are exempt.. IV. Oorporation taxes. (1) Specific.-The Farmers' Bank, one-fourth of 1 per cent per annulll on paid-up capital. The Bank of D~elaware, one-fourth of 1 per ('ant per annumn on paid-tip capital, and on surplus over 25 per cent of paid-up capital. The Bank of W~ilmington and Brandywine, onefourth of 1 per cent per annum on p~aid-up capital. The Bank of Smyrna., one-fourth Of 1 per cent per annum on, paid-uip capital. The Union Bank of Delaware, one-fourth of I per ('ent per annum on paiduip (capital. The D~elaware City Bank-, one-fouirth of I. per icnit per annuml oti paid-up capital. 'The Bank of Milford,7 one-fourth of 1 per cellt pei' annumI On pald-up ('apital. The Phifladelphia, Wilmington, anid Baltimore Railroad, one-fotrth of I per cent per Iltlmtll On paiduip capitaIl. (2) Ra ilroad and steanlIloat. passenger tax. —Ever~y person, corporatn7tcengaged ill calrrying passenge -. iystaipower oil land Or1 wNat('r is required to paty ai st~at(' tax a~t the rate of It) cents per passenger, soldiers and sailors not inclcudedl. Companies are, required TAXATION AND IREVENUE SYSTEMS-DELAWARE. to report the nunmber of passengers carried. Th W\ilmington City Railway ComIpany is exempt. All railroads oth(er than th.e Philadelphia, Wilmington, and( Baltimllore Railroad Compay, -whicth is allowed to commute this tax ty an ainnlal payment of $13,0()()) may likewise commute tlle tax 1y a1n annual payenlit,earlin ttlle salmel ratio to their gross receipts from p:ssenlger tiarifl nwhic l $13,0() does to that of the Pihiladelpllia, Wilminlgton, anld B1altilnmore Railroad (Conpany. (3) Net earnings tax. ---- All railrotds and canal 'ompllanimes, ldomestic, doing busiiness in I)elaware, are requiired to pay 10 per cent on the Ilet earnings in )celaware, this alolunt }e)ing thlat pr)oportion of the total net earnings whlicil thle mileage in 1)c(laware is of tle to tal mlilelage. (4) Railroadl companies taxed underl (3) pay annually also for eachl locomotive, ($1H0: passenger car, $25' freigllt car, $10. (5) Railroad andl canal conipaniCes taxed undrirer (3) pay also an annual tax of one-lhalf of 1 per cent on tlre actual1 ctasli value of eve-ry share of capital stuck. The l'hiladelpliia, Wilrirngton, arid Baltimore Railroad (omprany may cotlmmute tile al)ove taxes (3), (4), Iandl (5) by paying $27,(X)) anntualli. The D)elaware lRailroad Con)plany nmax commute tire taxes utnder (2), (3), (4), and (5) for $1,500 anllirlly. In 1901 it was enactdl that this compriany mnight conllimute all taxes for $10,000 annually. (6) Banks, state and national. ---There is a tax of one-fourth of 1 per cent per annum on thie 'asli value of all h}ank slhares, paid h)y the b)ank, which hias a lien on tlie dividen'd(s and slares to secu're it. (7) Insurance comrpanies. —All insTranrice (oompan'ies, on(e-lialf of 1 per cent per annum on gross premiums. All fire insuriance comtpanies, three-fourths of 1 per cent on gross premiiums. All domesti( insurance companies, $100 annually. Delaware State Grange Mutual Fire Insurance Company is exempt. Foreign guarantee and casuailtxy companies, I per cent per annum on premiums. All payable to insurance cormmissioner for use of state. (8) Telegraph companies. —Sixty cents per mile for tIhe longest wire in the state, annually; 30 cents per mile for the next longest wire in the state, annually; 20) cents per mile for each other wire in tlhe state, annually. (N. B. —The compiler assumes that this tax was repealed by chapter 166 of Volume XXI, Part II, Session Laws of 1899, but there is no distinct statement to that effect.) (9) Express companies.-Five per cent of gross earnings in the state. (N. B.-Same statement as under (8).) (10) Other companies.-Every telegraph, telephone, calre, or electric light company; or company organized for the distribution of electricity, heat, or power; or organized for thle purpose of producing or distributing steam, heat, or power; every express comparny not owned by a railroad company and not otherwise taxed; every company organized for the production, distribution, or sale of gas; every parlor, palace, or sleeping car company; every oil or pipe-line company; every life insurance company; every fire, imarine, live stock, casualty, or acc((i(lent insuran(ce company, except mutual fire insurance comllpanies whicli d(o not issue policies on tle stock plan, ihereafter incorporated under the laws of this state shall pay an annual tax for the tuse of tlhe state by way of a license for its corporate franchise. This tax is based on a report l made to the secretary of state showing, among other things, tlie receipts within the state. Thle rate is 1 per cent of tlie gross receipts in tlhe state for telephone, telegraph, cable, anld express comllpalies; two-fifths of 1 per cent of gross earnings for electric, heat companies, etc., together with 4 per cent on all dividends in excess of 4 per cent; thlree-fifths of 1 per cent of gross earnings for pipe lines; three-fourtlhs of 1 per cent of gross preIniumis for insurance companies other thanir life; threefourths of 1 per cent on surplus of life inrsurance coimptalies, together with a franchise tax of thirty-one onIe-lultd(redttI}s of 1 peir (cenlt on gross premiums; 11- per cenlt on gross receipts of parlor car c', mipanies. All other corporations incorIl)orated under the laws,of th is state pay annually one-twentiethli of 1 per ('('nt on11 all arnouint.s of,'apil;l stock issued and outstanding rup to $3,000,000; $3,0(X00,X)) t $5,()0,0(}0), one-fortieth of 1 per cent; arld any frurtlier sum, $30 per rillioln. These corporation tatxes do rnot ii',ply to rail roa, caal, or liakinig corporations; purely chlaritable (r educiational assiociltions; savings banks; cemetery or religiouls corporatiolns; mlanufactulring or mlnilring corporations. Thlese taxes are coll'ected by tlhe state trei\asl'rer on the basis of a report tiled with t1ie secrletary of state. There is also a,geml eral retaliatory tax against till foreign corporatilons, United Staltes or other. \V. Busines s itax, and licenses. (1) Auctionreers, $10) atnually- stallions or jacks for' use of 1ares, $10 aiiually: stalli(os or' jac(ks,, nornmresidcl, $201 an)11]ll: etiliig hlomuses, $25 annuallyll; pho}tograpler, $20 aniluallv; lbroker, i $10 annuallyv real estate agent, $50) aIrInally1i jirggilr, '2.,) a.inuallv; ci'rcu1s, $1(0) tinually; lawyer', $1() a.mnniiaily: }phvysici}lrl, S1() 1tlnually:' d(entist, $10 anrnuallly: conlve'yacer, $10 111111lly'; ris alte b1aker, $100 nirnalll; llterry-go-Irounds, switfci backs, ic., $25 S, $5, or $75 a lulilally. C(ollected by clerk of thte i,'eace in aily coumtl-. (2) Inlsuranice ageints of fo'reigln life c(omlparllis, $25 anma1llv insurlian(e 'agents of foreiglt fire companlies, $25 Ianlir ll: ins'uanoe tagerints of other fore ignl illssura nce compraies, $25 ai ntllally. Agencies of to}e last-nllamled cronpanies niay, however, be carried on witoutlt spec'ial licenlse if othler licl.se lie I}eld. Collected bIy ilstirnce IcomtrllissioIner. (3) A1ll ranufatturlers, $5 per annum; and $1 per annum on tirtst $1,()(00 or less of cost of raw malltelrial, iand 10 cents per l$10 )on all ov'er $1, (00. Mliller's are elxelmpt oll cu.stomll work. Collected by thle c(lerk of tlhe pieace ill each colunty for tlre bellefit of tlle state. (4) Oyster catchers pay to tlhe collector of oyster revenue $5 per armmnniim. In (certain pllaces tIhe license is $20. (5) lotels and saloons selling initoxicating liquors by the drink, in towns iand cities laving a pop)illttion over 10,000, annually $300; in other towns and eities, $200. I lotels and saloons selling intoxicating liqufors in quantities less than onie quart, to be drunk ofe the premnises, in amddition to thie above, $25; wholesale liquor dealers, $100. Druggists selling intoxicating liquors for medicinal purposes, $20; for the maunufactusre of spirituous or alcoholic liquors for saile, annually $200. [f such mlanufact utrers desire to op)erate for only portions of the year, monthly licenses at the rate of $20 per nmonth. B. FEES. Commissions b)y the governor. —Prothonotaries, $50; recorder of deeds, $50; register of wills, $50; clerk of peace, $50; clerk of orphans' courts, $25; sheriff, $50. Irmpressimos of the great seal, $1. By secretariy of state.-For corrmmissiori to attorney-general, coroner, justice of peace, and register of chlancery, $1(). For commission to notary public and coummissioner of deeds, each, $10; constable, when appointed by thle governor, $5. Insuranie commliissioner, fee for agent's license,.50 cents. Secretary of state.-Fees f)or incorpjoratio( (known as " private laws") when the capital stock does not exce(d $50,X000), $20; and for each additional sumai 20 cents per thoumsan(d ldollars. Fetes for certifying to divu ce a('ts, $10, anmid ll ot(ier priate lmaws, $20. 1). 1N('COME FROM PUIBLIC PROPERTY. Investmentits in e(rt ai)n hbank sh]ar's. Interest on a, lolan of $5.000t)) I() Sifroilk comunty. (COUNTY REVFNUES. A. TAXES. I. The general p:roperty tax. I. BaseaT. h7e p]roperty inf clde( d (1td (X'/xempt.-All real atnd personal property liot sp)ecilly exempt is suI)ject to taxation. Ground rents are i lti(uded, and, until 1 S9, | polls also. No)ne of these terms, howe(ver, are defined for ipur I poses of taxation. 61176 676 ~~~WEALTH, DEBT, AND TAXATION. Exemnptioiis in addition to public property are: The property (of Ciurcetis relnigiols societl e> colleges, aiid charitable ( orporiat l~ns; prey )NiSloils 14ieceSSary l I' w lie se arid consumption of the owxx tat nd his faniilv for, a yeaw (riot inchi11(iliig live stock); farmning utensils: the workiiig t oob of iii (iltn'' (01( orianufacturers; the implemen.ts of a pcirson 's trade or proet;(ssI1i stock on hand of a manufacturer oi- ti-adesnman; hlouscliuld fliilittore other than plate; grain and the prodiuc of land; welole iiw ilire -eady money" goods, wares, anid iiiereliindise 11 porte cit and N-essels trading from anY, part (if thle st at i. Rha itrotnf property Within. the rlight of way is teencli~inalv exempt, as ratiais ie taxed iii other ways for state pMurPoses. h. A~srsuesreTt.-The assessiment is made b-V the local or ''hundred'' assessors oni inforimal ion, but they m1ayV require statemenits front the owners Of property. lFraud-hilent, returns are sulbject to a peatyo $0 anid refusal to miake returnis, a peaty(f $10 and the doubling o)f tite a1.sseSsment. Evtision after assessruent is punI.sh~alle by, a fine of $30 and( thie doublingr of the assessment,. The assessm~ent, whiich- is mrade every fourth year, must lbe completed by January 1. The last one was in 19 01. Lands anid buildtings thereoni are assessed by the assessors in each huniredl tit their true valuie in mnoiey onice every fool- year~s. Homes anid lots inl cities, etc., are assessed on the basis of annuial rental at $100 for every $12 relntal pinus any excess of true value tliereover. Rents are assessed by the assessor ill each. hundred at the rate of $f0() for each $8 rec-eived, and are assessed to the persons receiving the sane. Trenanits niay pay the taxes oni rents arid deduct the same from renits due. Personal property is assessedl once every four years by the. assessors of then hundreds, and the roll is corrected annually to include nlew arrivals, new acquisitions (if property, and persoiis who have, come of age, with corresponding deductions. Silver pilate is valued at $1.10 per ounce. IN practice but very little personal property is assessed for the, general property tax. (See Mun~icipal revenues.) Every freeman over 21. years of age was formnerly~ rated onl his po)11 at not less than $140 nor more than. $2,700, as of personal property. In 1898 a regular per capita tax was established, and in 18.99 the above tax (on polls was repealed. In 1598 assessors were instructed to assess investrients in money at thiree-four-thls their true valuie. The, rate was to be 30 ceiits on each $100 aind one-fourth of the proceeds, was to be, paid to the state and three-fourths to the county. (D~eclared unconstitutional in 1901.) rphe,assessor is p)aid by fees -allowed by the levy court. C. Lqaz ot. —The levy court revises and corrects the assessmienti list and equalizes all assessments. 9. Raute — The levy co)urt -shall every year calculate and settle the amtount of the road t~ax, the poor tax, and the I i i i i I county tax and apportion the samne on the hundreds at a certain rate per $0() (of assessments. 8. ('collectiorn — Taxes are collected by the collectors in each hundred, under warrant (of the levy court. They are payable on demiand after the second rTlesdiayTi October, aI-il if not paid within ten. (Ilays after demand, may be collected by, distress and sale of personal property. If there be no personal property sufficient, thiey revert onl real estate andl tenemients, and if that, fail, the body miay be himpriso~-ned. Oni all taxes paid before the 1st day of October there is an abcatemnent of 5 per cent; before 1)ecemnber 1, 3 per cent; andl on all taxes unjpaidl on the 1st, day of January, 5- per cent jpenalty is added. TFhe collector is jpaid by fees allowed by the levy court, not to exceed 8 per cent of collection. II. P'oll tax. Polls -were formnerly assessed as if property (see above), an~d the payment was a prerequisit~e to the exercise of the electoral franchise. In 1 898 a law was passed. establishing a regular capitation tax, to be ilevied lby the levy court at not to exceed $1.25 nor to be less than. 25 cents, and to be uniform throughout the county in which it was levied. In 1899 the old tax on polls, at a valuation as if property, was repealed. III, IV, and V. Inheritance tax, corporation taxes, and business taxes and licenses. The inheritance and corporation taxes, as well as most of the business taxes and ]licenses, are reserved for the state. MUNICIPAL REvENUEs. The revenue system of the cities is in general similar to that for the counties, and requires no special description. In many cities, however, horses and mules are subject to a per capita tax. Local laws andl customs which authorize this and other special taxes contribute to make the general property tax almost wholly one of realty. SCHOOL REVENUES. The schools are snplported by the state school fund, which is mnade up of mnoney derived fromt the United States deposits of 1836 and an appropriation from the state treasury, as well as, by a county levy and by special school district levies. 1)ISTRICICT OF COLUMBIA.' The. District of Columbia is (a n1mni1cipal corporation, governedl by at board of ti luev com n nissio.ners appointed by the.( President of the United Stat es. Thle Districet draws its revenues fromt the general property tax, from taxes upon tile gross receipts of cevitam corlporatiolis, I This comupilhitjoti is derived niainly from the fidlowingf sourcees, Act of CoMti i' (if August 14, 1894, chaptler 2S7, Fifty-third Congress,4 Revx St it -, page 240, chiapter 287. Act (it F ebruary 14. 1902. Act of Congress if July 1, 1902, to provide fir expenises of the fiscal velir ('nding ulime 30, 1903. Public Laws of the United States, Fqifty-first Congrress, E)19t-19029. *and,also front an elaborate systlen of license taxes on viariouls businesses. There arc no 1)011 or inheritance taxes. OFFICERS. The officer-s -most direct ly conceerned witih taxation are: (I ) Assessor of the -Distrnet. (2) )Board of assistant assessoirs, cotmposed of five mrembhers, appointed as a perinuient board by the conmmissioners of the D)istrict. (3) Excise hoard, cotiposed of three mn~mibers of the permanent board TAXATION AND REVENUE SYSTEMS-DISTRICT OF COLUMBIA. 677 of assistant assessors, selected b)y the assessor of the District, for the assessment of real estate. (4) Board of personal tax appraisers, composed of the two assistant assessors not on the excise board, who assess personal property. (5) Board of equalization and review of real estate assessments and board of personal tax appeals, composed of the board of assistant assessors, with the assessor of the I)istrict as chairmnan. (6) Collector of taxes of the District of (olu)mbia. DISTRICT REVENUES. A. TAXES. I. The general property tax. 1. Base — a. The property included and exenmpt.-Property, real and personal, is subject to taxation except as specially exempted. There is no definition of real and personal property for purposes of taxation. Exemptions, in addit ion to public propertv. are: C/hurc(Ies, cemeteries, libraries, schools, envoenolent eand clharitable institutions, personal property of scientific institutions, property used for educational purposes. private libraries, schoolbooks, wearing apparel, articles of personml adornment, family portraits, household efrects to $1,()()0, the (Corcioran Art Building, and the. Soldiers' Ilomne and grounids. b). Asssess nt. --- I he assesslnent of real estate is 1la(de by three, membnihers of the boaiard of assistant assesso)rs. called thire real estate and excise board. Real estate, including inmprovemenits, is to he assessed at no)t less than two-thirds of the rl'lle vale. The assessment was to be made in 18)6 anled every thlird year thereafter; the value of the iinmprovemelnqts to he separately estinlated. Annually, imil)proveilienits )of over $500 in value are to te added {or (damages to( that extent to be deducted. Personal property is assessed a.nnually by ''the board of p)ersonal ttax appraisers." Every ('rsoli or corporation is required to fill out, tunder oath, a schtedule of personal property, the fair cash value (of whlich is to be entered by the assessors. A penalty of 20 p)er cent is imposed for failurle to make returns. Dealers in general mnerchandise are assessedl on the average stock in trade during the year. c. lqua.lization. ---The valuation of personal property is equalized by the board( of personal tax apl)eals. Real estate values are equalized by tlie boardl of equalization an-d review in every thirdl yea' w|hen the assessment is mnade. 2. RateReal estate and improvements thereon tare to be taxed at 1} per cent upon the assessed valuation thereof, which is to be not less than two-thirds of the true value. Personal property is taxed at the saine rate, but upon the fair cash value. 3. Collection --- — Taxes are collected by the collector of the I)istrict. If taxes on personal property are not paid by June 1, they may be collected by distraint. If g(oods and chattels are lacking, the collector may levy on real property. The whole tax on real and personal property is payable in May of each year, but one-half may be paid in November. The penalty for delinquency, which is 1 per cent a month, b)egins to accrue June 1. Advances, with interest at 2 per cent, are made to the District from the Treasury of the United States for the expenses of the District. II and III. Poll tax and inlheritance txr. There are no poll or inheritance taxes. IV. Corporation taxes. Corporations, other than those men tioned later as taxed( on gross earnings, are taxed upol) their calpital st(ock, which is to be applraised in bulk by thlie board of personal tax appraisers, at the rate of per cen:t of the assessed valuation. Since 1.904 business c(rlor(atioins lhaving no special franchises are taxed as in(tividnuals. The value of the retal estate of the corp)oIrati(ons in the l)istrict is t)o be deducted. Newspapers, real estate, and mercantile compl)anies are to )be assessed and a t axed ( as individuals. Building Itssociatiolis are re(luire(l t(o pay 4 per cent tper annium )on their gross earnings. In 1904 this was made 2 per |ceu)t (on (entire gross earnings. Savings banks, wvithout ci pit tl stock, pay 1 per ceiit per antinium upon surplus |andl iIndivided(l p)r()fits. In 1 9()4 this was mat(e 4 per celint, less ) 1amo plai(l as iite're('st to depl)()sit()rs. As tiust(ees for thleiri stockholderls, all 1atiiolnal banl) ks, all (tt hier tbaks, and trust cominlpalies ill the D)istrict, and all gas, electrict lightiillg, a,11(l t 'lep'llone comulpan )laies are reuirted t ()hie i ',!k rep)mr( to (1' ie persmolal tax ap.l))raisers of gross eariings auid pay t axes as follows: IBanks anld trust I-i compaiiics, (i per c.nt per ammnnm: gas co)mpanlies, 5 per cent per an1;: electric ligh;t anld tieleplholl, comllanies, 4. per ce(it per annuml; stre(et ratilro()a(d comp'() anl)p i(s,.1 )('I' p ( i I)(e r anmumip; iinsuran(e c('(npalies, I per cent per annm:' tidelit y co(p)allti(cs, I1 'per ent 1)(11 anInum siinlce 1904 titlle 'comla pics. I per 'cent per ainnuillm. lReal cstate is also taxe( d:ls tlhel.r r.cal estate. V. BIu.sivsess tarxcs and /icnses. I Licenses arc,ie(tjir(iie'd I'or busi}iesses, trade-s, and |pro(fessions as f(oll(ows: Apou1tlc(airics, $( per anni miuctioneerss,$100 per annum; (co(mnIission miirclihants, $40 p'lr arinum cattle dealers, $15 per annu) m; Ipass(eiger vehicles for hire -..ne h ors:,-, $6 per annumi; others, $9 per annlII; l drive.r's )had ge,, 50 ce'Itd s pe)Ir ainnuni; livery stahblcs 10 sta lls, $25 'per annum (82 for each one additional); garagi for autoiiiivcles ten vhi('ii(.s, $25 per annum: ($2 for (ach one additional); coach (('lis vellicles witi c(apacity f (el piaissengers, $6 per annum: over I ):passeingers, $12 per anmi::n ral estate Ibrokers, $50 )r amnr iiu: giarante comipanieis, $1() lper:innum; ticket mbroAkemrs, $25 Iper' mmni 1m: hotels, $1 per room (minimmIi ), $3() per annum; restamuirn'u s, $1s per amnnum; tlI:aters and liaills, $1X) per aI:numni; exlilbit iois. $I(10) p'r annIm, $10 1 p)(r w,(ek first, $)5 thereafter, $3 I)'per' ay: o(l, eductmors iof concerts, $3 jper day; circmlses, $2(0) per day; at lh let ic gro,trmin(s (admission charged), $20 per week; picnic resorts (admissii)ii, er a, $1)00; per week, $10, and $5 after thIe first week: skat inig rimiks, tcO., per day, $3; shooting galleries, fencing schools, tch.., $12 per mimimumuni; mnerry-gi,-rounds, $12 first week, $10 sublseq(ient weeks, $3 per daly; slot nmaclilnes, $2 per annum; Turkish bathls, $25 ip annum; mnassage establlishmnents, $25 per annum; fortune tellers, $25 per annun:; hucksters and produce dealers, per vehicle, $12 pe)r annium; fuel hlucksters, $5 per annum; 678 WEALTH, DEBT, AND TAXATION. peddlers, $25 per annum: private banks or bankers not incorporated,I $250 per annumi; general brokers-, $25() per annum; Washingtonl Stock Exchange (for all iriembers), $500 per annum; member's of other exchanges, $100 per annuuni: note brokers, $100 per annumi; brewers and brewers' agents, $2.50 per annumn; dlistillers or rectifiers of spirits, $2,50 per annum; whiolesa-le licensed, $300 per annum'; barroom,. $,00O per anni-im: billposters, $20 per annum;, inflamnmable oil tanks, $10 per anwiun: laundries, steam, $20 per annum; laundries. hand, $10 per annum; employment offices, $1-0 per annum; secondhand deatlers, $40 per annum; pawnbrokers, $100 per annumn; boarding houses (public), per roomi, $5 per annum;: claim agents, $25 per annum; contractors, $25 per annum; cigar dealers, $12 per annum; confectionery establishments,.12 per annum.; dealers in the several markets, $5 per annum; florists'. $15 per annum;: land and improvement companies, $50 per annum; undertakers, $255 per annum. FLORID)A.' The revenues of Florida are ablout, evenily divided between the general property tax and a long~, series of general and special licenIse taxes. There, are no corporation taxes of importance, and thewre is no inheritance tax. CONSTITUTIONAL PROVISIONS. ARTICILE Ill. Smc. 20. The legislature shall not pass special or loca] laws in any of the following enrimlerate(l' cases: ***for assessment and collection of taxes for state and county purj)0oses. ARTICLE IX. SEC. -. The legislatmtue shall lprovide for at uniform and equal rate of taxation, anid shall Pr-escribe such regulat~ions as shall secuire a just Valuation uf all] prop0erty, both real arid p~ersonal, excepting such property as may be exempted b~y law fur m~unlicipal, educational, literary, scienitific, religious, or- charitable Purposes. S EC 2. The legislature shall pro-,vide for raising revenue sufficient toI defray the expenses of the state. for each fiscal year, andl also a suifficienit sum to pay the principal and interest of the existing indebtedness of the state. SEC. 3. N'o tax Shall be levied excel)t in pum'siamice of law. Si~,c. 5. The legislature shiall authorize the( sieveral couirlntes andl incorl)orattedl cities or town.s inl the state to assess andl impose taxes for county aind municipal p~urioses, a111d for no other purposes, anld all prop~ert~y shall be taxed up~on the pr-incil)les established for state taxation. But the cities land incorp~oratedl towns shall niake their owl) assessli 0(111s for munlicipal purp-Ioses 1.11)01 the P)roperty with in tlieir limits. The legislatuire miay also p~rovidle for levying a special capitation taix and a, tax onl licenses. Butir the caf)itatiori tax shall nlot exceedl ~one doilai tt aYear and shall be applliedl exclisively to commton school ' PUITOSOS (Ar1 tice V.1, sectioii 8, permits the cegislature(, to makeo pay- I'eit of t lin, ta(x it p~rereqiuisitc for exercise of thi sufbrage.) Sic. S. No per'som or c~~orporatioui shall be relieved by Iany Court from the pnay na ut of anyV taX that mlay be illeg'al om' illegally or. irregrularlv asseIsse(l nut il lhe or it shall have paidl slch pwolm -tion of his or Its taxes as m~ax bs 1 al, anid legal~ly and reguilarly asse ssed. SEC. 9, l'11etc shall beV (exellip1t fro mt taxation pl-opeuty to the valmn of two hun11dn d dolla.rs to (Never Widow thiat has at fiamily depenldenit onl her foi sulI)lort, a111( to (\-iy pewrson that has lost at lilib or been disabled] in war or- by ris.fortm((10 SEC. 6. A sp~eial tax of one mill on the dIollar of all, taxable, prop~erty inl the State(, in addition to the otlier- aicars provided, shall be levied 1111(1 a pIor iorimed anniuallyv for the suipon ard im aintenauic of Pubillic free schools. " The followingU compIIIilation is denrivo{ mairdy111 from the following The Revised~ St atutes of Florida, 1892. The Sessioni Lawvs since 1892..A compilation of the Laws for the Assessmenit indl Collection of Revernie, etc'., by A. C. Croomn, c.omptroller. State Prniuter, Tallaia-ssee, Fla., 1903. Sp-c. 8. Each county shall be required to assess andl collect annilually for the suipport of public free schools therein, a tax of iiot less than three millis nor more thian tive mills on the. dollar of all taxable property ill thec sa mye. SEc. 9. The county schlool fund shall consist, in addition to the tax provided for in section 8 of this article, oif the, proportion of the interest of the, stite 5(11001 fund and of the one mill state tax apportioned to the county; thle net proceeds of all tines collected Under thle penal laws of the state within the county; all capitation taxes collected within the countv: and shall be disbursed lby the county board of public instruction solely for the maintenance arid support, of public, free schools. SEC. It). The legislature (nlay provide for the division of any county or (counties into convenient school districts; *** and for the levying and collection of a district school tax, for the exclusive use of public free schools within the district, whenever a niajority of the qualified electors thereof that pay a tax onl real or personal property shall vote ira favor of such levy: Provided, That any tax authorized by this section shall riot exceed three mills onl the dollar in any one year onl thle taxable property of the district. ARTICLE V11r. SEc. 7. (Provides for division, of counties by county commn-issioners into taxation districts and the appointmnent of an assistant assessor of taxes.) OFFICERS. The officers -most, directly concerned withi taxation are: (1) The county rssessor of taxes elected for a terni of two years. (2) The (county tax collector elected for a teram of two years. (3) The board of county) commissioners, of five memnbers, elected for a term of two years, which reviews and equlalizes the assessnilerts. (4) Thle comptroller, elected f or f our years. STATE REVENNUES. A. TA X ES. I. The~ genteral pro pert,?f taix. 1.Base01. The propertyiut cbk(Io] artd exernpt. ---All property, real and. personal, in the state, not expressly exempt, is subject to this ttux. I 'Real lplopertY ' includes land and buildings, fixtures and imp~roN\(ria1lits. (2) Persornal prope~rty irohtides goods. amid chattels; moneys and effects; all.boats anid vessels; aill debt~s due, or t~o beconie due fromt solvent udebtors, Whet her on accounnt, contract, note, or otherwise; aind aill public stocks or sharles in all incorporated or unincorporated coumpanies. (3) E~xemupt besides all pbldic, property are: The property of fire cornpanics; t he property of lit ei'arv, educatiornal, benevolent, charitable, and scientific inst itutions.; aill houses of public, worshlip, flue lots on which tesanand thme fuirnishings; p arsonages buiryinig grounds; public libraries; agricultural societies; and~ 200 to every widow dependent on TAXATION AND REVENUE SYSTEMS-FLORIDA. her own exertions, and to every person who has lost a limb or been disabled in war or by misfortune. By construction, nonbearing fruit trees are exempt. b. Assessment.-The assessment is made by the county assessors and their assistants. It refers to the first day of January and the roll is to be made up between that date and the first day of July. Property in general is assessed where located. The assessor makes up the list on the basis of returns by the owners and "shall require any person to make oath to the correctness of the list." Any person refusing to take such an oath loses the right to a reduction of valuation. But the assessor alone determlines the values. Assessment is required to be at "true value." Railroad companies, including street railroads, and also telegraph and telephone companies, are assessed on their property by the comlptroller, assisted and advised by the attorney-general and the tre-asurer of the state; the track and other real property used in the business is assessed where located; the rolling stock and the like is assessed as a whole and apportioned to each county and city on a mileage basis. In the case of telegraph companies the franclise is to be included. A peculiarity in the assessment of real estate is that the assessor must begin with the lowest numbered section in each township, or the lowest numbered block or lot in other surveys and proceed consecutively. Lands which have escaped taxation may lbe assessed for back taxes for three years. National bank shares are assessed at the place where the bank is located. The bank is made the agent of the stockholders for the payment of the tax, which may be retained from dividends. Assessors are paid by commissions paid by the state and county: On the first $2,000, 10 per cent; on the next $2,000, 5 per cent; and on the balance, 2 per cent. c. Equal zation.-The board of county commissioners reviews and revises the assessments and e(qualizes the assessment of real estate by raising or lowering the value of any piece of real estate, but it may nlot raise or lower the assesslent of the county as a whole. It appears to have no power to equalize the assessment of personal property. There is no equalization between cotunties. 2. RateIt is customary for the legislature to (leterlnine the rate and to make a direct levy for each year by statute, specifying the rate for each general purpose. The constitution requires a levy of 1 mill, on tlhe, dollar of assessed valuation for school purp)oses. It is also customary to give the governor power to lowe(r the rate if "he discovers from the aggregate assessment and fromn other sources of revenue'" that a reduction is justified. Thle chief items recognized by special rates are: For thle ge ieral fund, usually, 3 nills: for the state school fund fixed by constitulion, 1 mill; for' tle state )oard of healt!h, 1 mill; for the state pension ftluid, 2 mills. 3. Collection State, county, a lmd school district taxes, together with any special taxes authorized by the coulnty comimissioners, are collected on one roll by tlhe co)unty tax collector. The extensions are mlnade by the assessor. Taxes are a lien on any property of the taxpayer, and may be collected by distress. They are tiue on the first Monday in November and becole delinquent on the first Monday in April. The delinquency penalties take the formi of extra fees to thle collector. On amounts less than $5 in taxes the fee is 50 cents; $5 to $10, 75 cents; over $10, $1. ()On executions the same fees are allowed as to the sheriff. On sales of land, 5 per cent. Thle tax collector is paid by commissions borne by tlle state and county: On tle first $2,000 collected, 10 per cent; on tle second $2,000 collected, 5 per cent; on tlie balance, 2 per cent. II. Poll tax. The poll tax is a general tax, but is payable into the county school fund. (See County revenues, general poll tax.) III. InhTeritance tax. There is no inheritance tax. IV. (?'lorloration taxes. In reneral, in matters of taxation, corporations are not treated differently from individuals; they pay their general property taxes and licenses. Railroad, telegraph, and telephone (omXl)panies are assessed on theil property by a state board. There was a license tax on telegraph and telephone companies in 1891; this disappearecl, however, in the revised statutes of 1 1892 and(l is presumnlably ol)solete. Tlie followin~g are the only cases analogouis to corporation taxes: Insurance companies, except life, on gross premiums, 1 per cent per annumtll; isulral(ce comnl)panies, life, fidelity, and accident, on gross premlliums, 2 per cent pler annuml; sleeping car companies are taxed upon their gross re('ceilts in the state at the rate of $1.50 on each $100. The Southern Express Comripany pays a special tax of $2,500 per annum. V B. Blsiess tarxes (ldt( lice(nses. Keeplers of hotels or boarding houses —20() or mor lodgers, annually, I $150; 1() to) 2(00 lodgers, aiually, $100) 75 t 100 lodgers, annually, $50;: 0) to 75 lodgers, anuailll, $25; 25 to 50 lodgers, annually, $15 10 to 25 lodgers, annually, $10. Restaurants seating over 20 persons, annually, $15; restaurant s s(tatig hlss tlan 20 persons, annually, $5; billiard tables, etc., annually, $25; bowling ailleys, skrating links, and shooting galleries, anuually, $15; billiard table not 'ontmected with saloon, annually, $10; (lealelrs ill spiritluots, Viillus, ' Malt liquors, in each county, no fraction of a year being ri'ecognrlized'(, atnually, $5(X) (dr ummners are dealers); distiller's iand I brewers, unty,:allly, $10();' itmerchants, storekee(perl)s, and druggists witlh a (apital stork less than $1,000, in eaclh count., anriarially, $3; up to $810,(00)(, for eati $1,00), annually, $3; over' $1S())00 for tecli $1,00(), anlnuallx, $1: l dealers il cig'ars, cigarettes, and toblacc(,,.ntinu'ally, $5; imaitfactuvrers of cigars, for eacli wvorkmanI i' e ly('mp e (li. nuaily, 25 cents; sewing lmalill e arind lightning rod agei'ts, ' for eachl c'unty, annriallv, $10; insuir'an(ce companies of ill kindts except 1x l tl. glass, annually, $2)100) insuran'ce co(npatieis for platit glass. arrul:1llrv. 8I50; il1surtlance agellts paid by co(Ipa}nlies, for(m rli ('e}1 l compall., anmamllyV, $5; insurrance agents, tI avelinig, paid biv c(omlpallmlies, fit'r (a.1ch c'olmpany, annually, $25'; agents for building and lonm a:sso'iaitions, aiiinually, $10: land 'agents, annually, $10; aucti)onr's sell ig landl in to)wns of 1,50) ilrabitanIts r ovvr, aninually, $10, andi on gross satls 1 per cent; acti)oneer's of lhorses and Iules, annually, $S(>: auction sales of personal proIperty, gross, 5 p er cent; livery stables. less than 4 mulles or horses, alnnually, $5; 680 680 ~~~WEALTH, DEBT, AND TAXATION. 4 to 8 mules or horses, annually11, $10; 8 to 12 mules or horses, annually, $15; 12~ to 20.tmules or horses, annually, $25; 20 to 40 mules or horses, annualix, $31' 4O to 75 miiles or horses, annually, $50; keeper (if stallion or jack, anjitiallv, $5: circu11ses, annually, $200; theatrical shows, etc., travelini~g mi each counity, per (lay, $;in fitted theaters, in cities of 20,000 m inilbt ints or iiiore, aninually,,$2,50; in cities of 15,00( to 20,000, anntuall '(W0-I II cities of 10,000 to 15,000, annually, $150; inl cities, under 10,000, anually, $100; in cities under 5,000, atnnually, $205; slret hws which females are employed as watif resses, for each performantce, $50; hobby horses, etc., each couinty, $1 0; hawkers or street vendors (if medicines, each ciyo(onfr ls ay, $100; pawnbrokers, annually, $100; itinerant vendors, drug-s and mnedicines, annually, $500; boats for peddling, uniler 20 tons, annually, $10; boats for p)edd~ling, over 20 tons, annually, $30; hook amuld pictture- agentsi annually, $10; hawkers and peddlers, general, annually, $300; itinerant vendors, general, in each county, annually, $-50 (cripples ats peddlers and newsboys are exempt,) b anks an-d h)ankers, hrokers, also water companies, gas, electric ity, 0r t( lephone comnpaniies, incorporated, when capital 'stock is $100 000X or over, arnnually, $100: when $50,000 to $100,000, annuially, $!) O v~le S' P5,00() to $50,O00), annually, $30; when less than $25,000, a nnually, $20; when less thian $l0,0t)0, annually, $10; but banks paying tatx on capit al stock are exciunit. Express companies in cities of 155,000 iniil.ifi ht jts or ove(r, annually 2200) ini cities of 1.0,000 to 5,00 nhaituL inn'll' $10;illcitiesoif 5,000 to lt,000 inhiabitants, aniiiuallv, $7:5 in (citi( (if 3,)(X)O to Sf100 inlmhOitanlts, annually, $50),; inl citries of lO0(t) to 3,000) inhlabitants, ainnnally, $2 5 in villycsr undler '1,000 irihahitunts, arnimaliYx $10. In1 1899 expriess comlpaniles were allowed to eomniiintt-e these taxes for air anniialJ pixyient, t~o the s ta tec of $2,St)00 wh icli in 1900)its araised( to $3,750i. TIhii applies to the Souithern IE> press Clompany. Sleainhtits S1, pei rtgistered tonl, not to exceed "Innutnlly $1.00, no license to he less tliin $1.0 and steamers assessed as propeity andi s-o taxed 'ire to l)( e xcopt. Dealers inl firearinis, ho(wie kniives,7 etc., nnmiu11ally, $10; dentists" lawyers, l)nsiini~f agents, etc., annually, $10. (N. B. —A(-cco)rdmg( to the law of Ju~ne 1 1 9M9; these were revise(d in 1 903.) All license t axes are collectedi bV t he cotunt-V tax collector; blanks are Issued throuigh andi tinder setal of the countV judge, who practica~llv aludits the collectionis. Thev tax collect or is paid by fees (see S'tate revenues, (collection, a hovel) 11. FEES. Cot Ilcitd cI lv Secretary of state. ---Climt~ers of coirporat ion~s, $12 Per, $1,Ot()O (if callit il, iliiiiiniiiii $5, mtaxinniin cetiict, iindlr seal, $1 `Special fee liir corporaitions, $1. Collectid IvY state ( eIresIner ----Foi examiiiation (if stlatei~nents required to he return-Ied 1)x- life inlsurlance comupana es, nt-In thle iss'liauice if ci tificate r-el-atiiig 1hereto, $5. Aso-ldh d oinmission tax is collected by thme state trcaisiiier frioj. Zill iifficials xwho lix law are requlired to( gi ve bond. Thi's tiix oust-J be liaiid hefore 'toy stieli official canl enter uponi the (Iultess of his offiice. Th'le commlission t mx is collectetd from offieers as follows: Chiief Justice $75: as,(ocmut e justice, $7)); circuit, judge, $60; cabinlet offieer, $50; state mittiiimv, 530: clerk (if circuit, court, $10; shrf,$0; assessor of taxes,,$ collecto iof revenime, $5: all otherolbecers, $1. All lwisomis or corpoiritioiis eng1ta~.eld iii t lie nianufact tire or sale (if fertilizer or coiunnercial mnanure are to ax v the sltater treasurer', through) the finspewct or of fertilizers, ail inspection fiix o)r fee of 25 cents per tori. C. INCIOME.VIZOMI STATE PROPERTY ANt) SIMTILAR ITEMS. Convicts ar'e let out to labor, under con)itract lby thle commIIissioner of agriculture. COUNTY REVENUES. A. TAXES. I. The general properly tax. 1.- Base - The property included and the mnethod of assessmient and of equalization are the samte for county as for state purposes. 2. Rate - The, rate is determined by the county commissioners, who are. usually authorized to do so by the regular tax levy law passed at each session. The usual liniit is 5 mills on the dollar for county purposes, but 3 mills in additioniiimay be, levied for roiad purposes. 3. ("1olectionBy the, county tax collector in essentially the, same manner as of state taxes. The collector is allowed the same comimssions as on state taxes. II. Poll tax. a, (ietterai.-Every mnale over 21 and under 55 years of age, except persons who have lost a limb in battle, is liable to a poll tax of $1. It is collected by the tax collector for school purposes. b. IRoad. —There is a roatd poll tax in each county on all able-bodied persons over 21i anti un(der 45 years of 'age, resident in the county over thirty days, except ministers of the gospel ini chargre of conigregationis. This tax is payable in labor, the rate being not, over three days of eight hours each, but mia-y be commnuted at the, rate of $1 per day. It is collected by the coittractor of the road district. III and IV. inhteritance tax and corporation taxes. There are no inheritance or special corporation taxes used by the, counties. V. Business taxes (aid, licen~ses. Counties mnay impose license taxes on the same subjects as are so taxed by the state, but such license tatxes may not exceedl 5O per cent of the amount levied by the state. MULNICIPAL REVENUES. A. TAXES. I. Th~e general propert!1 tatx. 1. Base The property included is the, same as for state taxes. Clities may, however, make their own assessmnent of property for taxation, butt the, vahtation must, not exceed the last valuation thereof for state taxation. 2. RaiteThe, rate is fixed by the, municipal authorities, but may not exceed I per cent on the state valuation except for (delt chargres. 3. C2ollectionEssentially the samie as for state taxes. TAXATION AND REVENUE SYSTEMS-GEORGIA. 681 II, III, and IV. Poll tax, inheritance tax, and corporation taxes. There are no inheritance or special corporation taxes used by the lmunicipalities. V. Business taxes and licenses. Municipalities may levy license taxes on the same | class of subjects as are taxed in this way by the state, but the rate shall not exceed 50 per cent of the state rates. SCHOOL REVENUES. Each county levies for its school fund not less than 3 nor more than 5 mills on the dollari, and, by vote of the people, a special school tax may be levied in subdistricts. The state school fund consists of the principal derived from the sale orf lands, the interest on which is paid to the support of schools. Hunting licenses, of $25 each, are paid into the state school fund. All fines and forfeitures and all poll taxes are paid into the county school fund. There is besides a special constitutional tax of 1 mill levied for the support of schools. GEORGIA.' The revenue system of Georgia is, like the revenue systems of other Southern states, one which combines a general property tax with a series of license taxes, but, unlike some of the other Southern states, the svstem of license taxes is not very extensive. The licenses yielded in 1 902 less than a quarter of a million dollars in a total of over three annd three-quarter millions, or one-fifteenth. Only the machinery for the levy and collection of taxes is permanent. At each session of the genieral assembly it is customary to pass a "general tax act," which indicates the subjects of taxation and( the rates levied upon eacli. Of these the code compiler said ill 1901: "I have not attemlpted to set out the general tax acts, * * * for, while these laws are of a public and general nature, the.y are not of a perImanent character, but their provisions are ever varyinlg withl each recurring legislature." There are certain i)ecllia rities in the use of t)terImns ill Georgia, which may cau.se confusion if lnot nlote(l. The term "assessment" implies what is elsewhere known as the levy and the fixing of the rate; the valllation of property is not spoken of as the assessmellt. The officer who corresponds to the assessor in other states is usually called the tax receiver or receiver of tax returns; only in cities is he called assessor. le makes ul) a "digest" of the lists returned by. tlhe taxpayers, which is made up in triplicate and is,not known either as the "grand list" or the "duplicate," as in other states. The tern "assessor" is app)lied to a member of a special board called to appraise the property when there is a dispute betweell the taxpayer and receiver. A person who fails to make return or list his property is a "d efaulter," and he who fails to pay his tax is an "insolvent,' not a "delinquent." Georgia regularly )passes many special alid local acts relating to the municipalities, etc., and tihe provisions I This compilation is derived prinmarily from the following sources: The Code of the State of Georgia, adopted Decemnber 15, 1895, in three volumes. The Session Laws of 1900. Van Epps's Supplement to the Code of the State of Georgia, 1901. of thiese laws often modify materially the operation of the general laws, so far as the localities aftected are coM(, erned. The provisions of these laws are so heterogeneous that that they could not be compiled within a reasonal)le space. CONSTITUTIONAL PROVISION S. ARTICLE IA'V. SEc. 1. Par. 1. The right of taxation is 1 soveerignI righlt, inalienable, indest ructible, is the life of the state, and rightfully belongs to the peophl in all republlican governments, and neither tlhe general asscemblv nor any nor all other departments of the governmeniet established by this constitution shall ever Ihave the aiutlihority to irrevocalIly give, grant, limit, or restrain tis right; and all laws, grants, contracts, and 1all11 other acts whatsoever by said government, or0 alny depart ment t hereof to cf ect aly of thelse purpose's sloht1l be, and( are helreby, declared to be null and void for every purlpose wlatlsoever, and said riglht of taxation sliall alw}ays be under the complete control of, and revocable by, the statl, noiwitlistanding any gift., griant, or contract whatsoever by the general assembly. AllricLE VII. S.:oc. I. Par. 1. (Enumerates the purposes for which alone the general assembly miiy ay xercise the pl)owe'rs of taxation.) SEC. 2. Par. 1. All taxation sliall be uniform upon the same class of subjects, and ad valohrei on all I l)roplerty slubjct to be, taxed within the territorial limiits of tie, aitolority levying the tax, and slhall be levied and collected under generail laws. The genleral assembly 1{Lmay, Ilowevelr, imiposeI a tax upon)( such domestic aniinals as, from their nature and habits, are destructtive of prope'rty. Par. 2. T'e general assembly may by law exemlpt fromn taxation all publilic property all places of religious worship or burial; all institutions of purely public charityx all buildings erected for and used as at college, incorpoMrated acadeny, o or otlher seminary of learning; the ctreal a1t(] personial e(state, of any plublic library, and that of any other litlerar association used bty or connected with such library; all books and phlilosophical apparatus; and all paintings and statuary of any colmplny,or a1ssociation kept in a public ball and not held( as mIrclhandis, i for l )Ipurposes of sale or, gain: Provided, That the'property so exemperld be not used for 1purIposes of privateo or corporate profit or income. Par. 3. No poll tax slall be levied excel)pt for educational purposes, anti such tax slhall not exceed one dollar aintally upon)) each poll. Par. 4. All laws exempting property front taxation, other than tilhe 1i)ioplrty hercin enumerated, shall be void. Par. 5. The power to tax corptrations and c'torporate property sltall not be surrendered or suspendied,by any contract )or grant to which the state slhall be a party. 682 WEALTH, DEBT, AND TAXATION. SEc. 7. Thie general assembly shall not have power to delegate to any county thie 1-i'igt to levy a tax for any purpose, except for educational purposes nll instructing chlildren in the elementary br-anchies of an Englishi e(dutcation only, to build and repair the public buildings and bridges: to maint am and support prisoners; to pay juries and coroners, adl foir litigation, quarantine, roads, and expenses otf courts; to support: patiy('!'r, and pay debts heretofore existing. ARTICLE V111. SEC. 4. Par. 1. (The general assemnly- may tauthiorize coulntv ychool 1 tax.) OF FICERS. The officers most (lirectlv concernedl with taxation are: (1) The '' tax receivers' for ' ri i-" of reCtuorns -of tnaxablel( property,'' elected biennially, one in each county. (this otfficer correspconds to the assessor of other states.) (2) The tax assessors in cities, thuee inl nIuLM ber'. (3) The tax collectors, elected bienniallyx one in eachi county. (4) The ordinary of eachi count x who acts as auditor. (5) The comnptroller-genererm, elected fot two year s. STATE REVENU E.S. A. TAXES. I. The general propert?! tax. 1. Bassea. T/he property include (ialnd exempt —All real ancl personal property, whether owned by ind(ividuals or corporations, resident ort noniresidelit, is liable to taxation. Real lproperty i andl l)ersonial p)rol)erty are Iot, specially (defined for purposes of taxation, and the general defirnitdions prevail. Interest in land less than fee is re(rardle(1 as real estate. There are no special lprovisio ns detiiin gn thie classes of lrol)erty su5t)j ect to ftaation. Mortgragres aire taxed as lersomtl property w-it hout speCial provision. For elxlmtio1n, see C(onstituition, Artice VI1, section 1, paragraphl 2, quioted above.,. A sseiss ~nei. ~ (.he c.ode of Georgia uses the term, atssessmen(l t t' to siglnify the (deterinintatioi by the governor, to whoih i tjins power is expressly delegate(l, of the ttax ~rtate audl thie levy of such rate upon the valuation as prevAiousy(e dtermllinedd. In this usfagerV, assessmlenit is very nue~arly identical -with ''levy.'' This subdivision, hIowever, de"vals with valuiatioll, aonud tlie levy or assessment iMi the sense in which theat term is used in Georgria is to be foulll below, under State inI (,cnieral, the tfaxj)ayer is requclrired. to furnish a sworn sI tluleaent of his p~roperty an(I its valuation to fete tax r-eceiver. The tax receiver, however, may fix a it(1ierent, valuation, which imust ber at " the fair narket, va-lue)'' The, assessmen-t refers to) the first day of April, and the lists must, be rettirne(l by the first day of July. Persons who fail to return lists are called de i i faulters and are penalized by double taxation, while defatulting corporations are suibject to heavy fines. The tax receiver makes UI) from the lists furnished by the taxpayers a digest made in triplicate, one copy going to the comptroller-general, one to the ordinary of the county, and one to the tax collector. Back taxes not assessed nor collected in previous years may be assessed and collected in any year. Tax receivers, are compensated by fees at the rate of onte-half those paid to the tax collector. Railrtoad property, including that of street railroads, durnmy and electric roads, is assessed by the comptroller-general. Railroads operating in more than one state are assessed on that proportion of their rolling stock which the mnileage in Georgia bears to the total mileage. That is, the unit rule is applied to rolling stock only. The fixed property in each county is assessed where located, and the rolling stock is assessed as a whole and apportioned amiong the counties in proportion to the value of the, fixed property in each. Until 1.902 no special consideration was given to the franchise, but in that year, to take effect in 1903, a law was passed similar in character to the New York special franchise tax law. Express, telephone, and telegraph comlpanies are also assessed upon their property, including the franchise, by the comptroller-general; but if the taxes assessed in this manner do not amount to 24 per cent of the gross earnings in Georgia, their gross earnings are assessed. Sleeping car companies, etc., are assessed upon their cars, tme nurnber assessable in Georgia being determined by the unit rule on basis of mileage. Other railroad equipnment. companies are taxed as are sleeping-car companies. Banks are not assessed upon their capital, but the shares of stock are assessed to the owners in the county where the bank is located. The bank returns the shares and pays the taxes. c. EVuahlizatio n-There is no equalization p)roperly so called. d. Arbitraltion.-Whenever there is a (isa(greemnent between the tax receiver and the taxpayer as to the valuation of property, each appoints an arbitrator; these choose a third to act as uimpire; and the three (letermine the value of the property. The grand. jury in each county inspects and corrects the returns. The same procedure applies in the case of corporations making returns to the comptroller-general. 2. RateIt is the gYeneral cutstom. for the legislature at each reguflar session to pass a general tax act for the two slucceeding years, auth(lorizing the governor, wsNith the assistance of the (coim)t roller-general, to assess and levy a tax on the ttxable property at rates specified in the act. The levy is caonilpleted when the comptroller-general sen(ls noticecs to tlie tax collectors. rTlle constitution specifies tle ptIrp)oses for which alone taxes mnay be levied, biut it, is not uniicommonim for the statutes to exceed these lI,1)mrposs annt levy for others. The rates fixed in 1901-1902 were: General tax, 3,',, m1ills; school i tax, 2 mills: and a rate sufficient to raise as$100,0) each year for delt celm rges. 8. (hlle etio' t-. Taxes ini general are collected by the county tax collectors, those on certain corporations only being TAXATION AND REVENUE SYSTEMS-GEORGIA. 683 collected by the comptroller-general. They must be paid between the 1st day of October and the 20th day of December in each year. Delinquent taxpayers are called insolvents, and the taxes of such persons may be collected by execution. In certain cases the tax collector is made ex officio sheriff for the pttrpose of enforcing collection. Insolvent taxes bear interest at 7 per cent. Collectors are paid by fees, as follows: On the first $1,000, 6 per cent: on the second $1,000, 4 per cent' on the third $1,000, 3 per cent; on the fourth $1,000, 2`; per cent; on the fifth and sixth $1,000, 21 per cent; on tle seventh and eighth $1,()0, 21 per cent; on the ninth to twelfth $1,000, 2 per cent; on the thirteenth to eighteenth $1,000, 1. per cent; on tihe nineteenth to thirty-sixth $1,000, 1~ per cent; on all over $36,000, 11 per cent. II. Poll tax. Every male person between the ages of 21 and 60 years shall pay an annual poll tax of $1, collected as other taxes by the tax collector. Exempt are all persons who have lost a limb or limbs, or the use of the same, while actually engaged in military service of the Confederacy. III. Inheritance tax. There is no inheritance tax. IV. (orporation taxes. Corporations are generally taxed in the same manner as individuals on the general plroperty. (See under General property tax, above.) Insurance companies of every sort, except life anil assessment companies, pay 1 per cent annually on the net premiums. Express, telephone, and telegraph companies are assessed upon their property, but if the taxes so assessed do not amnount to 2 pter cqent of the gross earnings they are to pay that amount on gross earnings. V. Busirness taxes and licenses. Special tax for liquor dealers, including dispensaries operated 1iy county or municipal authorities, steamnboats, dining cars, etc., $200 for each place of business in each county, which tax is collected b1y the county tax collector and sent to tlie comptroller-general. St.eamoats and dining cars, however, pay but one license tax. Practitioners of law, medicine, and dentistry, architet(ts, presidents of express, telegraph, railroad, street railroad, steamnboat, Itelepmne, electric light, sleeping and parlor car companies, rbanks, building anll loan associations, and g:as comnpanies, or superintendents or agetlls of such companies, per annum, $10. Artists, photograplc, (etc., state, per annum, $10; loan agelts in ecli county, per annum, $10; auctioneers, in each county, per aniimn, I 2'): billiard tables, etc., per annuml, $25; gamem tables, flying thorse-, etl'., per annumn, $25; bowlilg alleys, shooting galleries, etc., per anum, $25;: peddlers of nostruln's, jewelry, so), etc., ill each county, pIer nnumn, $50; insurance agents and blrokers, in eachl county, per alInnl, $10 matrimonial agents, in each county, per annuml, $1(00t) trayelimin insuramice agents, state, per anllnum, $51 emignrant agent, ilI each (c)111, per annum, $500; peddlers in boats, in each county, per annuml, $50:t lightrning rod agents, in each county, per ainnumi, $50. All shows and exhibitions ----i i cities or towns o(f 5,()00 inhabitats, per exhibition $ )0 in cition, $ i cities or owns of 4,000 to 5,000, per exlibition, 40; in cities or towns of less than 4,000,)() per exhibition, $30. Cir'uises-cities of 20,000 or more, etch day, d $500; in cities of 5,000 to 1),000, each day, $2001); in cities of 4,)000 to 5,0()0, each (lay, 8150; in,ities of less than 4,000, each day, $100. Dog or horse shows, whenii altmission fee is 25 cents, per day, $30; when admission fee is less thani 25 cents, per day, $10. Liquor licenses (see first item of this list): dealers in pistols and arms, per amnnum, $25; dealers in futures, for each pllace of business, per annum, $1,000; peddlers of stoves, in each county, per amIinumn, $200; peddlers of patent churns and patent fences, in each count v, per annuni, $25; agents of packing houses, in each county, pler annum, $20)0; dealers in billiard tables, in each county, per annumin $100: 'peddlers of clocks and smoothing irions iin each county. per annum, $10()0; itineranit specialists, in each county, per annum, $1() brewing compatiies, per anIInunmi, $300; sellers of beer not holding liquor license, ill each county, per annum, $2(00) pawnbrokers, each place of busiiness, per aninu, $50; imercaiitile, collecting, and commercial agencies, in eachi county, per annumn, $50: dealers and peddlers in agricultural implements or patented articles, not having a fixed place of business, in each( county, per annum, $25: detective agencies, each, per annum, $50;() cigarette dealers, per annuml, $10. Playgrounds, ball parks, etc.-in cities of over 10),)00, per annum, $50; ill places of less than 10,0I00), )(erannun, $25; railroad ticket brokers, scalpers, per anlutll, $50. Abstract compal)niies —in towns of 20000), per annum, $25; iil towlns of 10,000 to 20,000, ier annum, $10); in towns of less thian 10,000, per annum, $5.;Gypsies, ea(]ch company, in each country, )per annumi, $2;5; bicycle dealers, each place of }business, per annum, $10. 11. FEES. By seciretaries to tlhe governor, for land grants, according to area, $1 to $41. By the secretary of ftlie state: For ordiiary phapers amnd seal, $1 to $2; fo1r c'tirter to railroad company, $1 (1: for charter to insuranice cozmpacny, $1h00; fr charter to amikiiing comI)any. $;50): for chiarter to express coiipany, $100: for charter to caial company. $100: for chiarter to telegraph comp)any, $t100) for charter to navigatioi co('mpav, $1(00): for renewals, tlie sauIe niates: for amenlding chlarters, $25: for st reet railroad chlarters, $51); for reiewall, $25. By the treaIsurer for documents, small fees. Bv the simrveyoir-geieral, 51) cents to $1). By time iiispector of fertilizers. 11) ceits pe'r t1ol. By thle inspector of oils: Lots of 41() gallons an(Id upward,. cenit per gallomi: lots of 20)0 to 400)1) gallois, I cenit per gallon: lots of less than 200 gallomis, 1 1> cents per gallomi. I). INCOME FI4()M PUBLIC PI)PElTY. Georgia owns tlie \Western adl At lantic RI'ailroad, whiichl was rented ini 1902 for $120,012. It owins hbank stiock atn(d stock of the Maii Trunk R!ailroad, pavimig dividemds in 1902 of $2,596 and $3,715. Comivicts aire let out for hire: pro'eed(ls. ill 1902, $202,329.25.) State funds are deposited iin bmanks at interest, $15,7t(9.91. (COUNTY R1EVEN!TES. A. TAX ES. I. The geier (l plro)perty ft.r. 1. B(tse Tlihe pro)pe'rty iTltncuded land thle method(l of assessment anlt (if e(tlualizaltiOl t are the same for co()tlitv as for state taxation. 2. Ratc-. Thel rate ' for county purl)o{ses for specifid objects is levied by the ordinary, who mav levy an additional tax, if two,-thirds of tlhe gra,1(d jtry r colil(lld it, nit to excee(l 50 per cent (of tlhe':lnimo)ut of tie' state tax. C3. C(ollectiont --- County taxes are collected in the same general manncr as state taxes. 684 WEALTH, DEBT, AND TAXATION. II. Poll tax. The constitution forbids the collection of poll taxes other than for educational purposes and to a greater amount than one dollar annually. But the state courts have ldecided that this constitutional provision d(oes not prevent the enforcement of laws requiring all alble-bodied males to work on the roads of the counties and streets of the cities not to exceed fifteen days per year. The "road work" in the counties averages about three dollars per capita per annum. III and IV. Inheritance tax and corporation taxes. These taxes are not used by the county. V. Business taxes and licenses. County licenses are: To sell liquors, $25 per aninum; to peddle, $50 per annum to ( xhibit shows vit Ihorses, $0() per annum; to exhibit animals, beasts, and the like, $10 per annumr; to exhibit any pictu res or figures, $5 per nnu:m; to exhibit a$ny other show, $5 to $25 per annum; theatrical or musical exhibitions, no,t over $ S' per annum. M UNICIPAL REVENUES. NOTFC. —i'roision s concierning taxation in the cities, etc., are made in the numlerous "local act, each ll atpplicalhe to a single comitunity. The pirovisions here abstracted are tllose oily whlichl are found in general laws. A. TAXES. I. The general propertf tax. 1. Base a. Tice property included and iexemlpt. —Tli property included is the same for Iunici)l ) as for state aI.nd ctunty taxation. hI. Assessment-The assessmentc is madtte by app)ointed assessors andt not by the tax receivers. It is sl)ecially provided( that cities may tax railroa(l property as other property tand )not as tlw state and ctountties d(o. c. q iuNlizal tion. —tPersons aggrieved imay y appear before the assessors and pIroduce testimony as to the value otf property. The dlecision of thle assessors is final. 2. RateNo municipal corporation shall levy or collect for the ordinary current expenses, except as hereinafter provided, any ad valorem tax upon the property within said corporation, exceeding one-half of 1 per cent upon the value of said property. The "hereinafter provided " refers to special assessments for street improvements and the like. 3. Uollection, — City taxes are collected generally by the treasurer. There may be a city tax collector, who is ordinarily not the same as the county tax collector. Ii. Poll tax. Cities may assess a poll tax for street work only, and thlen only after an opportunity to work on the streets has been given. When levied in labor, this tax is gen(erally commutable. (See also Poll tax, under County revenues.) III and IV. Inheritance tax and corporattion taxes. Not used by the cities, except that cities may collect a tax on insurance companies at a certain percentage on gross premium receipts. V. Busirness taxes and licenses. Municipal authorities may license pawnbroi s, liers of( domnestic wine, not plroducers; and sollers of liquors. SC11OOI' REVE-NUFES. The state school fund, complos, a of the poll tax and specific taxes levied for that pjurpose, includfing certain ot the licenses, is apportioned by the state school commissioner, tlie con )troller-general, and tlie treasurer, in p')roportion to sclhool I)opulation. The counties atnd certain citi(s cons' itute the school districts. Some of the counties have local seC laws by which funtds are raised. Counties generallvy ant municipal corporations na ly by a vote of two-thirds of the legal voters levy a tax for school purposes. The county schlool tax is not to exceed one-fourth of 1 per cent ad valorem.!IAWAJI.1 ItHawaii dlraws lie reveinues from ad valorem iliand sp)ecific taxes oin property andl front other sources. There is also a pol11 tax, devoted largely to school eand road p)uriposes; a collateral inheritance tax; and special corporation taxes on ilslrane colnpanies. There is a system of license taxes, but especially notable is the system of stam)p d(lties on tleeds, contracts, and instlrumiients of various kinds. There is an income tax oR Ipe)(rsons and corporations. This com(pilation is derived mainly fr:om the following sources: Civil Laws of the Hawaiian Islands, 1897. 1lIonolulu, 1897. Laws of i te Rtepublic of Hawaii, 1898. Laws of tie, Territory of Hawaii, 1901. Revised laws of Hawaii, 1905, official edition. Honolulu Gazette Company, Iton(olulu, H. I., 1905. For taxation purIposes the ' ',n(ls comp)rising the territory of Ilawaii are divi,, nto four divisions. These divisions are subdivide ito districts, five to nine in number, for taxati)n, j -...cial, and educational pIurposes. Taxation seeiiis to be administered by districts and divisions, andt no provision is made in the statutes for counties and municipalities. In 1905 the legislatu, tre d -ided the territory into five counties and provided tl, 50 per cent of tile total amounti of poll taxes and z hliool taxes on property and incomes colh -ted in eaci.)Unty should be paid by the treasurer of ithe territor., the treasurer of the county, there being no provisi', 'for the collection of taxes by the counties theinselv, s. TAXATION AND REVENUE SYSTEMS-HAWAII. 685 CONSTITUTIONAL PROVISIONS. The organic act providing a government for the territoryv of Hawaii (1900) makes no specific provision in regard to taxation, butt confers legislative power as to all rightful subjects of legislation not inconsistent withl the Constitution and laws of the United States. OFFICERS. The officers most directly concerned withi taxation are: (1) The assessor and collector of taxes for each taxation division of lhe territory (four), called " assessor,' appolinted byvl te reasurer withl thle approval of the governor. Thie assssissr av alpploint as many deputices as a1re required for asscsssing anti collectting tle I axes. (2) A btoard of equalization, colmp)osed of tlhe several assessors with the treasurer as chairman. (3) An appeal court or tax court, comllposed of three persons appointed by the governor for each judicial circuit, to ol(d ollice for- one year. TERRFIT RAiAL REVENUES. A. TAXES. I. The general property! tax. 1. Basea. The propert'r included and exempt. —All real and personal proy within the territory is subject to taxationi, except t, specially exempted. (1) "Real property' ilncludes all lands and lots, with the buildings, strluctures, fences, wharveis, and improvements affixed to the samle. (2) "Personal property,' itncludes all goods and c hattels, ma(chlinerv, Iawaiian ships or vessels, leaselhold and chattcl interests in 1ind, franchises, patents, -rowing crops, and all animals not speeificallv taxed. (3) Exempticns, in addition to public property, are: Property of inlcorporated or private schools; of the Queen's Ilospital, of the Kapiolatni Maternity HIome, of religious societies with their clhurlch sites and burying grounds, of publiclcharities: and all property up to $300 of each taxpaver, except that m'01 corporations, companies, or estates of deceased persons or nonresiden forest land, fenced to protect springs or st reams of water, of which. ~her use is made, and pIroperty of all lepers oni the island of Molokai. (1903. Property in certain industries and KonaKau Railway.) Certain railroad property is exempt by legislative contr act, as are Government bonds, and fI',1 a period of ten years, from various dates, pineapple cannteries and n rinufacturers of jaims, jellies, etc., cofree, rallie, and all fiber crops. (Amended in 1905.) b. Assessment. —The assessment is made bly the district assessors as of, tle 1st da(y of JanuarV. Taxpayers are required out, under oath, assessment schedules with desci c:n of the land at(nd value of illp)rovemlents and of -sonal property and the value thereof. Growing rice is assessed as of the 1st (lay of May. The penalty for failure to, make return is (lenial of the right of appeal from t' assessors' vatluatiol. A ia.lse return is a misdeme, )Yr and subject to a fine of $500. Each item of real and p,(,)nal propierty is to be assessed separately at its fui]1,sh value., But where tadl and personal )proi)erty, or,.sveral kinds, classes, or parcels of real or i)ersonal property are combined and made the basis of an enterprise for prolit, the comnlbined property is to be assessed as ai whole upon its fair and reasonab'le aggregate value. Net profit, gross receipts and 1111running expenses, anid market value of stock are to be considered. The value of slhares held inI other Hawaiian corl)orations anti all prop)erty on which specific taxes are levied arte to )e exclude(d. All these data are to be set, forth in the statement or return of the taxpayver. Mortgages. — Th:e niortgagor is liable to ta xatlim oIl onI tir diflere'(,ce between the va7lue 1of the lpropelty morttgaged( and Iti e tmolluint. o' wittg, pIro)vidted lie reports the namne of the mlortgagee an1d ti(,h amuont of tllhe mortgage. Ie may also paly tle tax on thle Ill oneyV owtlg which is a credit on tlie delbt. Corpo(raltiols. -— (orpoirat ioIs ar ( atssessed on t heir l)ri(pcrty, biut t he individuial stockholders tar n10t assessed on their shares. I, 1. Specific) propert! ftaxers. (Cart tail dr.)y tax. ----All carts, drays, d wagons, and other vehicles used or for eighlt or merchanldise ar'e subject to an annrual tax of $2 each. Carriige tx. — All carriages, wagoms, olniibuses, hearses, and automo)i]iles used for persons are subject to an tnImald tax of $5 each. (Bicycle tax, $1 each, 1903, e. 54.) These taxes are to be exlpended (on thle roads in tle (listrict where collected. These rates were changed in 1905. All (logs are subject to an annual tax of $1, to be paid iby tlie owner. The above sp)ecific property taxes are treated locally as licenses. c. Equalization. ---— Tle board of equalization equalizes the assessment of property thlroughout the territory. There is a splecial court for tax appeals, to which any perso1n may appleal wl)o feels himnself aggrieved by any change made by the assessor iln valtuations returned or in claims of exemption. 2. RateTI'e rate of territorial taxation prescrilbed by statute is 1 per cent. 3. llection ---Each assssssnor (collects all the taxes in his division according to tlie tax lists. All personal taxes and (log taxes atre due an(1d paI abl,e on and after January I in the year in whiclh tlhey are assessed; and all otiler taxes, on ad(l tfter Sept.emi)ber 1 in each year. If anyv i)ersonTal taxes or (log taxes rei ain unpaid after Mar(ch 31, 10 per cen't is a(lded(' for delinqluency. Propert y tatxes are (letlinqtuent after November 15, an( 10 per cent is then, at((le(l. Every tax dttue ul)ponl pr,)operty is a lie on o t hi]e )pr())e'rtV assessed and attachefis Ias of September 1 ad ( c:)ontinues two vyears. l(ese( datles were changed in 1905. )Delinquenlt lists are pbl)lislted after December 1 of each year. Payment mav l( (' enforced by (distress of goods antd chattels or by suit in which] execution mav be levied on real or personal property. Garnishment may be em)lt)yed for personal taxes. 686 WEALTH, DEBT, AND TAXATII()N. 1I. PoI tax. An aannual lax Of $1 is levied onil every mle inhabitant b)e1w1eei 21 and 60 years of age, except as specially exempt. In addition thereto t lhere is a,school tax (of $2 peir poll and a road tax of $2 pe)(r poll. These ta.xes may be worked out on tlhe roads of tilhe distric, t wlhere the taxp)ayer resides, at thte rate of 5) ('c(lls per day. The exemptions froml poll taxes are: (Clergviymen of Christian denominationlls, memnbelrs of |1ilo fire departsmerit, all officers and soldiers of the National Guard; also, at the discretion (of assesso(rs, indigeint and infirm persons, and all lepers in the islalnd of Molokai. 111. Inheritance tax. Estates of over $500 ptassing by will, descent, or transfer mnade in contemp.platioii of (teal}h, where the prop)erty is thait o()f a resident, or is situ.ate(d in the territory, is su1bject to a tax of $5 on every $100 of clear mnarket value. But prop)erly )assing to the decedeft's fathelir, mnother, l11sband, wife, cild, a(ldop)ted chil(1, gran(child, or to s'(1 1ls exempted from taxation, is not subject to the tax, and( estates valued at less than $500 are exeml)t. The tax is to be paid to the treasurer for the use of the territory. IV. (Corporatio, taxes. Foreign fire and marine insuratnce comtpanies are required to pay $1 on every $100 received for gross premiutms Iduring the year fromn business transacted in the territory. (1903. All insurance companies pay 2 per cent on, net prolits or income.) V. Business taxes and licenses. Licenses are issued by the treasurer of the territory for one year. Alcohol, sale of, $50: awa, license sold at auction in each taxation district, upset price, $100 to $1,000; auctioneer, honolu]il, $600; other districts, $15; banking license, $750; billiards and bowling alleys, per table or alley, $25; boatmen for lhire, $1; butcher, beef, slaughter and sale, in IHlonolulu, $100; other districts, $20; sale of beef, $10 lIutcher, pork, slaughter and sale, HIonroluhlu, $40; other districts, $20; sale, $10. Firearms, to hunt in Oahu, $5; steam laundries, IHonoimlui, $50; liverv sta bles, I onohlulu, $50; others, $25; lodging houses, $2; hotels, boarding lhouses, and restaurants, $50; milk, $2.50; notaries public, in![onoldul, $10, othler districts, $5; pawnbroker, $1,50; peddlers of cakes, $25; polisotuus drugs, $50; public shows, per performance, $5; salon, sale f, ol $10 stock, sliare business, $100' tobac'o, cigars, etc., sale of, $10; vxehichls and drivers -.freight or bagage, $2.5; drivers, $1; passengers, per sea.t, individual, $1: street cars, $10; liquors —distiller, $2,50; brewer, $250; whotlesale (baler, $)500; retail dealer, $1,000; retailer of wines, beers, and ales, $200). These rates were chatged in 1905. VI Income tax. Every person is requiredl to pay 2 p)er cent upon gains, profits, and income over $1,000 derived from prop)erty owned, and business, trade, and professions carrie(d on011, in the territory. The abatenwment of $1,0(00 is allowed from the income of the family as a whole. Corporattions are required to pay a tax of 2 per cent on thlie net profit or income above actual operating expenses from all property owne(l, andl every business, trade, enmployment, or vocation carried on, in the territory. Exenpll)tions are corporiations for chairittable, religious, e(lttcational, or' scientific purpo)(ses, insurance complanies taxed on premiums, ad fraternal benefit so(cieties. All persons having an incoime over $600 and all co(.rl)orations are require(l to rmender a list of the amiount of their income, whinch ilntcludes all interest, except oin )bon(ds of the territory and its municipalities, profits fromn sales, dividends, and the value of all pet''so(IaLl property acquired by gift or inheritance, and all otil r income. Necessary exl)enses in c.a1rrying 1on the btusiniess, or in manaliging property, all interest on existing debts, all taxes and. license fees, and all losses actually suffereld not covere(l by insuraiin e are t o be ldeducted; but permanent improvement s and personail an(d fanmily expcenses are not. The incomue tax is (idue nand payable by the' 15th of November of each year, after whicch 1(0 per clent is added and interest at 9 per cent. Appeals from assessment lie to the tax appeal court. The collection is the same as for other taxes. VII. Stamp duties on certainl deeds, docuntenrts, and in-s, truemernts. Agreement, $11 annuity, for each $500 of consideration, $1; articles of copartnership, $5, articles of adoption, $1; assignment of property, real or personial, $1 bill of sale of ships (if absolute, same as conveyance; if for security, same as mortgage); bond * * * same as mortgage, if security; other bonds, * * * $1; charter party, $10; charters or articles of association, public or private, $25; contracts, masters and servants (for each year, to be paid by master), $1. Conveyance, real or personal-consideration up to $500, $1; $500 to $1,000, $2; $1,0X00) to $10),000, per $1,000, $3; $10000) to $50,000, per $1,000, $4; over $50,(000, per $1,000, $5. Duplicates, $1; exchange (if no bonums), $1; lease, where premium paid, ad valoremrn duty as on conveyance; where rent $5)00, $1 where over $500, per $500), $1; letters of license, creditor or debtor, $10; letters, testamentary or guardianship, $1. Licenses-Fee $20,.50 cents: $20 to $50), $1; $50 to $100, $2; over $100, per $50), $1. Mortgages — $1,000, $1; $1,00X)0 to $10,000, per $1,000, $2; over $10,000, per $1,000, $3. Partition deeds —Bonus over $1,000, ad vailorem duty as on sale; patents for land, $1; policy, marine insurance, per $1,(XX), according to voyage, 25 cents to $1; power of attorney, $1; process in courrts of record, $2; release of mortgage, $1; marriage settlement, $5; renunciation or disclaimer of any right to property, $2. B. FEES. Foreign corporations -— Annual license (amended 1903, $50 at least), $50. Insulrance, 190)3 ---Filing articles, $25; annual statements, $10; certificate of authority, $10; agents' license, $2. 1). INC()ME FROM() PUBLIC PRO()PERTY. VFranchises for electric light or electric power are to )be sold at public auction to the highest bidder, the ul)set price being 2 1 per cent of the gross receipts after iI thle first two yearrs. TAXATION AND REVENUE SYSTE.MS-IDAHO. IDAi(O.1 687 Ida(ho depends for revenutes alm)st entirely up)On the general p)roperty tax. Tlterle are no taxes on inheritance or special taxels on co'(rporations. CONSTrITUTIT ~)NAL PI )VISIO)NS. AXRTI(I,I'E I Il. SEC. 19. The legislattire slall lnot )1pas local ior spe(ial laws in any of tle followinlg eIlnumlerated cases, tlat is to. sa: * * * For the assesssm(ent an(l (ollection of tax. * * * Exellting property 'fro taxation. * * * Reitting lines. penalti es, and forfeitu res. ARTICLE VII. SEC. 2. he le gislature shall provide such revenue as nmay be needful, bv levying a tax by valuation, so tlat tevery person (or corpora'tion shall pay a tax in prop(ortion to te v aldlue of his, her1, oir its property, except as in this article hereinafter otlherwise provided. Tl'11 legislatlre lay also impose a license tax (botll upon naturtal persons and Ilpont corporations, other thaln municipal, doing tusiness ill this state ): also a petr c'apita tax: Prorided, That the le'gislatultre inav exemlpt a limited anmount of improvements upon land fromn taxatlion. SEC. 3. The word pproperty" as hlerein use(d slall Itbe defined and classified by law. SEC. 4. The property of the United States, the state, (cotlnties, towns, cities, and other mulnicipal corporatiolns and public libraries shiall e exempt from taxattion. SEc. 5. All taxes slall ie uniform upon the same class of subjects within the terriitoial limits of the authority levying the tax, and shall )e levied and collected under general laws, which shall prescrile such regulations as shall secure a just valuation for taxation of all property, real and personal: Provided, That thle legislature may allow such( exemllptions from taxation from time to time as shllll seem necessary and just, and all existing exemptions provided by thle laws of the territory shall continue until changed by tile legislature of the state: Provided further, That duplicate taxation of property for the same purpose during the same year is hereby prohibited. SEC. 6. The legislature shall not impose taxes for the purpose of any county, city, town, or other municipal corporation, hilt may by law invest in the corporate aulthlorities thereof, respectively, the power to assess and collect taxes for all purposes of such corporation. SEC. 7. All taxes levied for state purposes shall be paid into, ttle state treasury, and no county, city, town, or other municipal corporatiol, the inhabitants thereof, nor the property therein, shall be released or discharged from their or its proportionate share of taxes to be levied for state purposes. SEC. 8. The power to tax corporations or corporate property, both real and personal, shall never be relinquished or suspended, and all corporations in this state, or doing b)usiness therein, shall be stubject to taxation for state, county, school, municipal, and other pl11rposes, on real and personal property owlned or used by themr, and not Iby this constitution exempted fronl taxation within the territorial limits of the authiority levying the tax. SEc. 9. The lrte of taxation of real and( personal property for state pilrposes shall never exceed tell (10) mills on each dollar of assessed valtuation, and if the taxable property in the state sllall amolunt to fifty million (50,(000,(X)) dollars, tie rate shall not ex(cee( live (5) m1ills on eachl dollar of valuatioll: anlld whenever the taxalle property in the 'tate shall armount to one ilunl(reld TillionI (1(),(t)0,O()O) dollars, the rate slall not exceed tllreel (3) mills on each (dollar of valuation; and whenever tHle t axalle pro)perty of the state shall amount to tllree huind!red million (300,000X,XX)) dollars, thle rate shlall never, tlthereafter, This compilation is derived mainly front the (ode of Idaho, 19(1;.fhticial compilation. Published byv the (Capit al News Prilnting Co., ktoise, Idaho. Iexceed one a(nd one-half (11) mills on each dollar of valuation, ulnliess a prol)(osition to increase scll ate, stpecifying the rate proposed land thle timile d(lring lwhich thle salel shal el b Ilevied, salll lave been su tbmitted to the people at a general electionl, and sl1ill lave( received i. mIlljority of al1 tlle votes cast for and1 againlst it alt stlch (lec(tio,1. SEC(. 11. (Provides thatit c(ach yvear's,expenllitllis, except for illstirrection or war, mutst be kept within the above rate.) 1 SC:. 12. There sliall be a state b)o);arl of eqla lizatliol, conlsisting of the govern'or, sr( v steret a tttornv-el o state, iattorny-d, stae itlor, and state tre(asulrer, whose dtties slihll e p)rescri be)l y law. Tlhe Iard of' colunty co0leltiissionllrs for the several ('coilties of tll(e state, shall comstitlIte ioalrd(s of ((lluallizationII for their respectivec counties, wllose d(lt itis it slall 1lb to (l'ualize tile valuationt of tl' tls, taxallle plo)pelrt in tiw count.y, inde(r' suchli rules and regrulations tis sha ll be prescribed Ib law. SECt. 15. The 1legislai ture1 Sliall p)rovide I)- laiw su81'ch1 systm ll (f co(' lty lii alll e as slltill (cause tile b sinll(ess of tll' several (')lco lti('s ( to )( c(on) (ltct '(d )oi a c(ashl ilasis. It sl1all also provide tlhat1 wlhellever aly ('(co lilt shall ihave1( al warrlants otitstuadiing land utnpaid, for tlhe i)aylllme(nt of wllich thellr alre no funds in thie cn ('otllt tl('tltsuI-l'V, to ('()ullty colllmissiolners, in a.ltitioni t) olicer taxes provi(ded, llaw, sllill levy a s)pec'ial ttax, not to exceTed te'l (10) mliills on tle ldollar otf taxable property, as shown lby tlie last. pre(ceding alssessment, for tlle crea('Ition (of a special fundl for tile redemtl)ption (of said: wtarants; anld alft er tlie lehvy of siuch spe('cial ttax all waralllts issued lefolre,t clh levy shall be paid exclusively out of said ftrndl. All lmonlys in t' e colunty trelstlry S ati the end of ea.(lc fiscal year Inot lieedt(l( for c(lrrelt ex.-,enses slhall be trallsflrred to said redemption funid. ART'. CI.E XVIII. SEC. 7 (the fifth am(endmenllt ). (Ctolitiv oli'ce:s are to be paid b)y salaries and atre to tiurn all fees ilto thle (oulntyt trelasury.) FI FItE S. Tlie officers most directlv concll(erneti w\ith taxation are: (1) ''le ('coInty a:ss'esso(rs, who are ex (ofli(cio tlax ('olle(cto)lrs, ele(cted })ielnially in eachil coulnty. (2) liet (colunty (co( issi(oners, wh() f(orll t.11( ()cotlt Iboard of e(ilualizatio(n. ((3) Thei state )(oarl ()f ('(lulllizat.ionl, c(')ll)(mposed of tlle g)overno'r, secIretary o)f State, attony-e(1 1.', stat1e 1tt(-gI. aand sttatet treasurer. STATE IREVENI:ES. A. TAXES. I. The qgeneral pro'perty tax. 1. Basea. The prolperty i2(c'luded (an exemptt.- -All property in tthe state, not exeml)t by law, including interests in state lalnds, is subject to this tax. (1) "1eal e,1 state" i clu(des lthe possession of, (lai, to(), (owi(ership of, or right t(, tle possessionl of land (but possessory claillis (r, (exellpt), tines, minerlils, anld (lluarries. II)pro)venl(ents" inecluides buildings, st ru(cttre(s, anid tle like,' frutit, nut bearilng, or )ornamental trees or villes. (2) "' ersI(nlll Iproperty" inclhudes everythiing sll)je'ct to ownership, not it)lclu(ded above. Sllares of stoc(k in Ida.l()o cor)porations are not) or(lilarilv tlax'ed, t)ut ptroperty ()f tlie (c()olorationl is taxed. (:) The e('x(mptions are, in addilitiol to piluIlic Ilroperty, all prope:rty Ise'l for schoo()l purpot)sess c('IJcf('lis, (chape)ls!, ald other lullildings 1belonging to an)y ch(urch organtiza tio,1: h}osp)itals'; p)ublic ce'Ilmete'ries; I)uildings o\wnedl d 11used I)v t1 e Masolns or ()id Flellows, or other beI)('l\evolent ()r ('haritaibile societi(s ' ): p)ri'erty of widows andl orphans to WEIALTH, DEBT, AND TAXATION. $1,000, when total asse~snsient does- not, exceed $5,000); growing crops; anti naclifnery to I(1possessory right~ to public lanib m~ortopages; ininng l~iiistt paltented; irrigating canals and dit chcs, when used by owner mn his- land. Deb~ts nosv be deducted from. credits only, 4. lssstent.Proprtvin oeneral is assessed byl the countyv assessors at its full caish, value, laud and a lprovelneents beiwg considered separately. The as-,sessinent refers to the second 'Monday in January, and the rolls are to be corn 1pletedl 1wv the 1st day of JulyT. The assessm-ent is made on the lbasis of a list of p)roperty to he furnished and( sworn to l)v the taxpayer. YVailues griven by taxpayerIs, howNever, aenot binlding( on the assessor. lRefusal1 to( make a statement de prives the taxpayer of aill r-ihts before the board of equalization. Int assessintw solvent credfits, (1(1bts (i bnca 1f11 ide( residents of the state mtay lbe (ledhtct((. Waitcr tlitclies andt toil roadts are assessed as rcal (state ait a rate per mile. Telegratph aind te lephone lines, ''railroad track'' andl '1rolling stock,'' and the frarnchies( of all snch compnies are assesse(I bx' the state board of equalIizat ion. This assessment covers all pn~)perty necessary to the operatiton of the road, etc. Other lpropertY i~ assessed by the local,assess50s, and th~e assessment so made is tipportioned amlong the count0ies on the basis of mileage. Stock in (corpomatious, which are assessed on. their lproperty, is nrot taxable to holder. Shares of stock in national banks are assessedl to the owners where the hank is located. Taxes thereon nay he paidl by the hanlk. c. hdqualizatwin. -The board of county commniss~ioners equalizes the assessnment b)etween indlividluals. It also hears and adjudicates conllplaints. The state board of equalization equalizes the valuation of property between the counties. It. may increase or (lecrease the valuation by classes of property ian-county. But it, may not increase or decrease by more than 1 5 per cent the total valuations of the state las returned by the assessor. 2. Rate- - There is no state rate, strictly speaking, for thle law requires that the amiount to lbe r~aised( by ad valoremn taxes fr-m stiate purposes shall be apportioned to the Counties on the ba8sis of the assessed valudation, and th~e share of e~ach counity levied byv the coutnty authorities with and aIs if a, part o)f the county taxes. The apportioun11teiet is Ina11le byv thel( state lboard of equalization. 8. Oollection l - t-t( rTa~xes are collcedb heasSSOr wh is~j CSX offijcio tax collector. [Phey becoiie (a lien on the p~roperty o)f the taxpayer on- thle seeonil Monday inl Januaryt are due tenBi (lays after the secon(1 Mon(lay11 in Septemnber, aml become delinquent the fir st M onla v uin January\,when it) pt'r cent -penialty is added. Il~le (lelinuellet list ispublished on the fourt Ii Mlondav in Mav '~, and taxes there —on may be collected byv seizure and sale. II. Poll tax. rfhe 1)011 tax is a county tax. III. lInheriattce tax.r There is n-o inheritance tax. i\7. (7orpara ti o taxes. Corporations, e~xcept insurance c-ompanies, are taxed solely under the general p~rop~erty~ tax. *All inisurance copInlaIues, exce(pt mnutual, pay a tax of 2) per cent on gross prem~iutms received in Idaho less losses paid in the state. V. Bu~'sniess~ taxes~ auid lic(T1se5. * The state receives It) per cent of the following licensI-es which aire issued byN the c-Iounties: Auctionleers, $-5 pet- month or $20O per annum: toll bridges and ferries, rate fixed byv commissioners; bankers ---busitiess agg regtoing $250,000 per- quarter, $101) pe quarnter: $200,000 to $250) 000 per quatter, $80 pet- (quarter: $101) 000 to $200,000! per tquartert $50 per- quarter: $-50,000 tlo $l00,O0t) pcI quartetr $40 per, quairter; Iless thain $50,t)00 per quarter, $30) per quarter. Biltiards, etc., $15" pe qttarte bowsling alley, $5 perqtmtrter; exhibition of caiavani, menagerie, circus, (tc. each (exhibition, *$10;, othter shows, per- day, $5': p~awtnbrokers, $50 per- quarter: peddiers-with at pack and on foot, $100 atmnually,; with a wagon, one horse, $1,50 aninually'; with a wagon, two horases, $250 annually; with others conveyanc~es, $5300 annually: lpeldlers or- solicitors for mercanltile establishments, $75 to $125 annually. Liquor dealers-in towtts or cities, where total vote exceeded 1,50, $1500 annually: in otlter towns Ior cities, $300 aitnually;; hotels tind restaui'ants, 3 miles outside a city, $100 annually. The state receiv'es from the insurance commissioner all the proceeds of the following IiCenIseIS: Insuranee companies, $50 annually; insuratnce agents, $3 annually. B. FEES. To secretary of state.-For filing -articles of incorporation-when *capital stock does tiot exceed $25,000, $5; whene capital stock is from $25,000 to $100,000, $10; from $100,000 to $500,000, $20; over $,500,000, $25. To insurance cominnissioner.-For filing articles of incorporation, $10: for tiling animal statemetnt, $10: for, each agent's certificate, fire, etc., $3; for each agent's certificate, life, $5. COUNTY RE-VENUES. A. TAXES. I. The general p~operth tax. 1. BaseThe property included,and the methods of assessment and of equalization (are the same for county as for state pu~rp~oses. 2. RateI rphe, botard of c-ounty cotmmissioners annually, asceritains the necessary rate to be levied on each $1 0( of t~axable lprolperty for state taxes, and the amount necessary to pa~y outsttandinio warrants. The rate is limited to -10 mills on the dollar. The rate- may not exceed $t.0per $1 00 for gYeneral county pilrpose'5 and an addlitiolial 25 tenits for b~ridges. County, taxes are collected in substantially the same manner as estate taxes. TAXATION AND REVENUE SYSTEMIS-ILLINOIS.68 689 II. Poll tax. Every male over 21 and under 50 years of age, except paupers, insane persons, Indians not taxed, Government prisoners, active memb~ers of volunteer fire comipanies, and persons permanently disabled, so as to be unable to perform manual labor, and honorably discharged soldiers in the volunteer service of the United States, must pay an annual 1)011 ta~x of $2. If not paid before the second Monday in January, the tax becomes $2.50. This is collected by the tax collector. III. Inheritance tax. IThere is no inheritance tax. IV. Corporation taxes. All corporations are taxed under the general property tax. V. Business taxes and licenses. The county receives 40 p)Cr cent of the moneys collected for licenses. (See State licenses for description.) MUNIC1PAL R{EVENUES. A. TAXES. I. The general property tax. 1. Base The property included and the method of assessment and of equalization are substantially the samne for municipal as for state and county purlposes. Cities can not make a separate assessment. 2. Rate The council or trustees of each city or village certify the rate to the tax collector of the coumty. The limit is 1 0 mills for general expenses, but other taxes inmv Jbe levied. 3. C~oliectionBy the counity t-ax collector in substantially the same manner as,- the state and county taxes. The county receives 5 per1 cenit for- collection. II. Poll tax. Each city and village is empowered to require every able-bodied, male to work- two (lays mi the streets or highways, or to provide a substitufte. Each1 delinquent shiall forfeit not to exceedl $1 p~er daytN. There is a 1)011 tax for road (listricts outside the cities PI'vcyable Fin labor or comnmuiitalble at' $4. III andl IV. Thheritance tax and corporatiwOn taxes. There are no inheritance or corlporatioll taxes for V. B1s'nstWsS taxes and licenses. School districts, and cities whent theyv are suchi receive 50 per cent of the licenses itnpose(I under genieral statte laws. (See, State licenses.) Cities and villag-es mlay Impjose a license upon any occupation or business. lDealers iin liquor miust, sec-ure a city licenise. Cities nnmvi impose at license tax of not less than $3 nor miore than $t() uponl owners or harborers of (log". SCnIOOL REVENUES. The school revenues (consist of interest on the, public school flund, the pieltci~l of whic~h is (derivedl from l)Loceedls of the sale of lands and from escheats; ana aimua1t t county tax of niot less' thani 5 mills nior more thian 1.0 mills per dollar., also finies aniel forfeitures; 50 per cent of licenises; anil special school district taxes, voted by the school districts, of not to exceed 1 0 mills. ILLINOIS.' The constitution prescribes a general property tax for state, county, and municipal pur)11oses, but also authorizes the taxation of certain occupations, franichises, and privileges. A marked I)eculiarity of the Illinois system, and one which changes thre or-dinarv significance of the tax rates, etc., is the delinmtion of, "assessed value'' as one-fif th of the " full value '' or"fair cash value;"' a rate of 5 per cent on thie lassessed vralma~tiomm is therefore the equivalent of a tax rate of 1 l)er cent on the full va~luationl. Corporations are generally taxedl in thie samiemn ner as individuals. But domestic corp~orationis are also taxed on the excess of their capital stock above the value, of their tanigible property. All sutch orlporations except mannufacturing, coal nfll in g, news1 This compilation is derived mainly fromt the following sources: Revenue Laws of the State of Jlliniois. Auditor's edition, 1898. Compiled and published under the direction Of Jaines S. Mc~ullochi, auditor of public accounts, Springfield, I11., 1898. The, Revised Statutes of the State of Illinois, 1903. Being all thbe ge11neral statutes of the state in force on January 1, 1904. ByllarveyB. Iturd, Chicago, 1904. 932-07 --- —44 paper publishiing, and- stock breedinig corporations ar~e assessed oni the exces~s by the state board of equaIization. Those excepted atre tassessed by the local assessors. The 1)011 ttax I'S nsed solely foi- rotadl (istrict purposes. CO NST I'tTTJ'o`NAf L ptioviSjoNS. Anr'ICLE IX. SE~C.1.'71 TNCIInnea assembIhv shall wrovide such revemmue as may be Tee~dfmml hv 1ev vim mig a lx 1w vahitat ion, so that., every p~ers n11( cot'poration shall payt a ftax in proportion t~o the v~alue of his, hier, or it's prpr- -suich value ho e ascertainedi bysoeprm psnst b~e el~ected or- ap)j(inte-d iU such m-anner as the gcienera asscniilv shall dlirect, ~Imid niot otherwise; bift the general aissemni lv shall have power t~o t~ax l)eddlel(s, anictioneers, brokers, hawke'rs., merchants, commission mercrhants, slhowmnen, jugglrs in mkeepers, grocery keepers, liquor (lealers, 11)11 hridges, ferries, insuirance, t legraphli ad express inte~rests or b~usiness, vendors of patents, mid( j)wi-smis oi- corfiorations owning or leasing, francehises andl privileges, in suich niannertas it shall from time t~o tine- directA by general law, uniform as to the class upon wvhich it operates. 690 WEALTH, DEBT, AND TAXATION. SEC. 2. The specification of the objects and subjects of taxation shall not deprive I lhe general asseml-bly of thie power to require other subjects or objects lot Ie taxed ill such manner as may be consistent with the principles of taxati ion lixet in this constitution. SEc. 3. 'The property of the state, counties, and other milnlicipal corporatiions, botih reail and personal, and such other property as may e e use(l e(xclsively for agricultural and horticultural societies, for school, religious. cemetery, and charitable purposes, lmay!b exenmpted fromn fnaxation ly general law. In the assessment of real (state encumbered by a public easement any depreciation occasione(d by such easement may be deducted from the valuation of such property.. SEC. 4. The general assembly shall provide, in all cases where it may be necessary to sell real estate for the nonpaynment of taxes or special assessments for state, county, municipal, or other pullposes, that a return of such unpaid taxes or assessment shall be made to slome general officer of the county having authority to receive state and county taxes; and there shall hie no sale of said property for any of said taxes or assessments but by said officer upon the order or judgmlent of sonll court of record. SEc. 6. The general assenmbly shall have no p)owr to release or discharge any county, city, township, tol), t or district whlatever, or tlhe inhabitants thereof, or tlhe property therein, froml their proportionate share of the taxes to be levied for state purposes, nor slhall coinmmutation I for such taxes be autilorized in any form whatsoever. SEC. 7. All taxes levied for state purposes sliall be paid into the state treasury. SEC(. 8. C(ounty authtlorities shall never assess taxes, the aggregate of which shall exceed 75 ce nts per $100 valuation, except for the payvmient of ind(lebte(dness existing at the adoption of this constitution, unless authorized by a vote of thlie people of the co(lnty. SE'C. 9. The,eneral assembly may vest the corl)orate autlhorities of cities, towns, land villages wit power to lnake local iltprivovements by special assessi:llent, or by special taxation of co(tliglioits property, (1 otherAwise. For all other corporate pltrpos(ss, all ni'i a COr(l poratpiotns may be vested with authority to assess and collect taxe's; iut sucll taxes shall be uniform in respect to persons and property, within the ju'risdiction of the body itmposinlg the samlle. SEC. 10. The (general assemblly slill not impose taxes upon lunicipal co'rporaItions or the inhabitants or proper'ty the lreof for corporate purposes, but shIall require that all taxable property within thte limits of municipal corporations shliall be taxed for tlhe paynient of deli>ts contracted tunder authority (of law, such t axes to be unifliormi ill respect to perslls and property, withlin tle(i jurisdiction of the body inliposing the satme. Private property slhall not be liable to be taken or sold for the paymtent of the corporate debts oif intmicipal corporationtis. Am,rICLE XIV. Separate ( w.ct iots, Illinois Central Railroad.-No ct ract, obl)ligation, or liability whlatever, of the Illinois Central Railroad Company, to pay any io(,iex into the state treasury, nor any lien of the state uipon, (o right to tax priopei ty of said company in accordance with the pIrovisions of the charter t said (comil)wany, approved February tenth, in thie vear of our Lord eig htecn hmuntred and fifty-one, shall ever be released(, suspended, moditiell, allere(l, remittead, or in any mianner ditiinished or impaired by legislative or otler aluthll)ority and all moneys derived fronm said comipainy, after paymlnot o,f the state debt, shall lbe appropriated aind set apart for the paylient o{f the ordinary expenses of the state government and for no other pu)ti)rposes whatever. OFFICEits. The officers most directly colc((lTnled with taxation are: A. In (conties not under township organization: (1) The ('county treasurer, elected for foxitr years, who is ex officio couInty tassess t'. (2) The board(l of county comlmissioners, which coimp)letes the a esess- mrcnt, (equalizes (between individu als, an(d hpears complaints. (3) The sheriff, who is ex officio tax collector. (4) The county clerk, who acts as county auditor. B. In counties under township orxganization having less than 125,000 inhabitants (Cook county, which contains the city of Chicago, is the only county over 125,000): (1) Township assessors, elected for one year. (2) The county treasurer, who is ex officio supervisor of assessments and co(ntrols and directs the township assessors in their work. (3) The county board of review, composed of the clerk of the county colurt, tie chairman of the county board of supervisors, and one citizen appointetd by the county judge, which reviews the assessment, equalizes between taxpayers and townships, and hears complaints. (4) Tlie townshlip collectors, elected for one year. (5) The county clerk, who acts as auditor. (6) The county treasurer, who is ex officio county tax collector, and as suclh compl-letes thle work of the township c ollectors. C. Inl counties over 125,000 (Cook county only; see note under B, immedrl iately above): (1) The board of assessors, composed of five members elected for a full termll of six years, retiring in three groups, two of two members each and one of one memberi, one group retiring every two years. The board does its work through deputies appointed by itself, except that the township assessors in districts outside of Chicago are by law made deputies of the board. (2) TIle board of review, composed of three mnembers, elected for a full te rm of six years, one retiring every two years, iwhich reviews the assessiment, equalizes between taxpayers, townships, and districts, and hears comiplaints. (3) The coutnty clerk, who acts as auditor. (4) Thle county treasurer, who is ex officio the county tax collector. 1). In state at large: (1) Tle state b)oard of equalization, one memrber f]rom each c ngressional district:, elected for four yeiars, together withi the auditor of public accounts. (2) The auditor o(f public( accounts. STATE t:EVENUES. A. TAX ES. 1. The general property tax. 1. Base a. The property include and enxemn pt.-The following classes of property are included and exempt: (1) and (2) All real and personal property in the state. All moneys, credits, bonds or stocks, antd other investments, the shares of stock of incorporated comipanies and associations, other personal property, including property in transitu to or from this state, usehd, held, owned, or controlled by persons residing in this state. Shares or capital stock of banking companies doing business in this state. Capital stock of domestic cimpanies. Tlie net. receipts of foreign fire, marine and inland navigation insurance comnpanies are taxed as property is taxed. (3) Exemptions, ini addition to tall pt)bli property, are: All property of institutions of learning or of purely public charity: all clihurch property, ceCmeteries, and fr ie lic iblic ibrt'aries; all property used by societies for agricultural, hort micaltural, atelanical, and philosophlical purposes and not used for pecuniary profit. ). Assessment.- In general, there is but one assessment for state, county, and municipal purposes, and that is made by the town and district assessors, or in counties not un(der township organization, by the county assessor; or when made by any other body, as, in a few instances, by the state boarld of equalization, it is apportioned to the towns and districts as TAXATION AND REVENUE SYS.ITEMS-ILLINOIS. 691 if so made. This assessment depends very largely upon the sworn statement or list made by the taxpayer, who is required to list his property at its full cash value. But the "assessed value" fixed by the assessor is only one-fifth of the full value. Property is assessed as of the 1st day of April (until 189S it was the 1st day of May). A law passed in 1S98 provided that real estate should be assessed once in four years only, beginning in 1899. But the "general assessment " so made is corrected annually for changes prior to April 1. Real estate is "assessed": at one-fifth its full value. The sum secured by ta mortgage is taxable as a credit of the mortgagee. Personal property is assessed annually at one-fifth its value. Owners of real estate tre required to list, their property, ibut the value is determined by the assessor on " actual view.'' Owners of personal property are required lo list the same at its fair cash value and swear to the list and value, iblt the law- further requires that the assessor shall determine the fair cash vtalue; only onefifth of the full value is assessed. With certain exceptions, personal property is assessed in the town, city, village, dist rct, or c{ounty where the owner resides. Tlhe penalty for refusal to mallke out a, list or. swear to it is a fine of not less than $100 nor more flotan 85,000, and the assessed value is increased )50 per cent. Government lands located prior to May 1 are taxable for that year as real estate. All corporations organized under the laws of the state, except coimpanics for purely manufacturing purposes, or for the mlining an(l sale of coal, or for printing, or for publication of newspapers, or ' tihe improving or breeding of stock, which excepled companies are assessed( only on their property by the local assessors in the same manner as in(ividuals, and except the Illinois (Central Railroad Companv, not sliubject to the general property t ax (see Corporation tax), and railroad, telegraphl, and telephone companies assessed by the state board of equalization, and banks and( insurauc( co(mpanies generally, whose assessment is described below, are assessed as follows: First, by tlhe local assessors on the value of their tangible property; second, bv thlie state 1board of equalization on tlle excess in tlie 'alle of their ('alital stock, including tlhe franchis(, over that of their tangible prol)prty, and the excess so assessed is (certitied to the local assessors where tllie co,pany is located. Railroads (except the Illinois Central Railroad) are assessed by the state board of equalization and the local assessors. The lt ltter assess all real estate not included in right, of way or "railroad track'' andl the tools and materials for repairs, and all otlir personalty except "rolling stock." Tlhe formier assesses thle "railroad track" and tlie rolling stock," apportioning tili vialue of the " main track " and " rolling stock" by a unit rule amnong the counties, where it is reapportioned by the county clerk ameong the townships, etc.; but. thle " side track '" is assessed, where it is situated, by tle state board and is not so appor'tioned. The railroads arl required to assist in tihe assessnient l y listing their property in eaich countty with the (ounty clerks and in t lie state as a whole with the auditor of public account s. The st ate l)(or.il is also required to assess the excess valrle of capital stock over the vralue of langible property as assessed, if there be any such excess. Telegraph and telephone companies. - lie state boar(l of equrilization assesses the capital stock of suchl companies, ded(ucting tlhe assessed value of property locally taxeld, and apportions tihe lamount aiong the several counties as railroad( a(ssessinents are apportion(ed. Mortgages.-Where a deed for real estate is leld for the i)a,yiellnt of a inM of money, such sum so secured is held to be personal plroperty and,ust be listed as credits by the mortgagee. Slhares of stock of foreign corporations are assessed to the shameholder at his residence. Shares in state and national Iranks are assessed to the shareholder where the bank is located. No deduction is allowed for real estate and assets assessed to the bank. Mutual building land loa association stock is assessed to the stockholders. In determininlg tlcH value of tlie stock th!e value of the real estate is first deducted.' Property of banks. Banklls (oth1er than state or national are taxed on their Iloneys, personal l proprtl v, icr edit s, Ionls, and stocks, less (leposits iand othler accounts payable. Money and credits.-From tIle1 g(ross ian1olllt of credits the taxpayer mIay deduct from his list the amloullt of all bonat fide debts owing by him. These deductions must be verified by (latll. I'Pawnblrokers are assessed on the value of t le property pledged and held lb them. Franclhlises granted by the state are to lbe listed as Ipersollnal property. Insurance agencies are assessed upon their ii't receipts is prol)erty. c. IEqualization.. In counties inot under tin-lship rrgtanization, the board of couInty commissioners (equalizes between taxpayers, townships, antld districts, and mayv increase or lower the total assessment t(f e(ach,f tlhe several classes of property. In counties under township organization, excepting Cook co()ty, the stamle )po(wers rest ill the (:'oulty o)(btrd of review. Il (Colok county there is a s)ectilly (:c stitut(ed lboard of review for this work. State board (of equalizatiion equalizes l)etween the several count I ies, considering vu'ario)s classes of prop)erty sep)arately. It may l owm'r or r ise the t{otal assessed value of propel'rty in any county, but tlhe total of such (lecrease or increase may not, exceed 10 (per cent (,of the total ssessed valiue of all the p)roperty in tlhe state. I 2. RateThe rate per cent required t)} produce thle amiount of taxes levied( by thie general, assembly is t(o be ascertained annually by thle governor, audlit(i', aId treasurer. The amount o)f taxes is extet(ledIl Iry mthe c(unty clerk on the assessed value o(f )prol)perty as e(tualized by the state b})ard of eqlualization. Seplarate rates are certified for the "revenue fund,'' the "interest fund,' "state s(cho(l fund," and (thler t ftaxe(s. By an act of MaIv 9 1, 19)1, thle lrate p(r ct is lihiit(ed mIot to exceed.) per (cent, of tlhe assessed vi alu ti io. 3. ( oliection -. in general, all tlaxes -.state, county, and municipalare c.ollected by the sate c(llectors. In (ounties having townslip) organizat tion, except. ((oo(k county, tins is done by the townshi)p c()llectors; ill o(ther count ies 1by thle county collectors, eXcel)t that, in counties under township (organization i railro(ad taxes are pl:aid dire'ctly I to the county treasu rer, who is made ex ()otlf(.ci tlx cillector for th1tat l)u1T)pis(. Personal prope)ty tf:xes mllay be ('ollec(ted( l)y d(istress and sale o)f go,(s lill (' catlttels. Taxes 0on personal p)roperty not sufl(i('nt l se(ure( )y suc(h pe)rsonmal p)roperty may 1)ec(.m(', at li('l (o the I real estate (f tlie taxpayert. TI i are (due aind payable whel deman11ded by thle c(llector whlo receives warrant for their collection (and the collection of taxes on reatl property on or before D)ecember '21. Taixes onl real estate become dlelin(flltlt Marc 10 in the vear suceceeding assessment:and the lan(d may be sold for taxes after publ)lication of the proper notice any time. 692 692 ~~~WEALTH, DEBT, AND TAXATION. after one year fromi,A-pril 1, following. Taxes become a lien upon real 1)rolperty May 1 of the year in which the. taxes are levied. Tfhere are no spectial penalties for del1inquency, but interest is charged fromn May 1, after thie taxies become delinquent. 'II. Poll1 talX. Tlhere i~s no state poll tax. 11.I/theritance tax. All property passing by will, desclent, or transfer taking effect after death is subject to) this tax. The rate for property passing to the father, mother, husband, wife, brother, sister, wife or widow of the son or husband of the daughiter, adop1ted child or any legitimate lineal descendant, is 1 per cent o~n the excess over $20,000; passing to any uncle, aunt, niece, nephew, Or lineal descendant thereof, 2 per cent on the excess over $2,000. In all other cases,,, 3 per cent o)n estates under $10,000; 4 per cent, $10,000 to $20,000; 5 per cent, $20,000 to $501,000; 0 per cent, over $,-50,000. The tax is collected by thie county treasurer for the benefit of the state. B~y an act o~f 1,901, pro~)perty fpassing for religious, educational, or cliaritalble purpi~oses is cxeiniptedl from the tax. IV. (orporation taxes. Co~rporations are,, for the miost part, taxed under the, general property tax. The slight diflerences in the miethod of assessment appli~ed to corporate property have lbeen described aboive. In the following cases the, principles of the general prop~erty tax are departed from: (1) The Illinois Central R{ailroadI pays 7 per cen(Dat oni its gross earnings, made up as follows,: Five per (('nt oU gross earnings paid semiannually; a tax not to exceeed three-fourths of I fler ceilt onl assessed valuationi of property; enough more. to bring the total np1 to 7 per cent of gross earnings. This tax is paid to the state. (2) Foreigni insliralee. eotrplarlies, ((tiler than life, nit required to pay I21 pet cent, of the gross amount of preiniUnMS re(Ceiveol(1 for bulsiness" (loWt itt the state. This tax is in lieut of all taxes, st.1tte anil local. excep1t. oni real estate anti except reeiproeal taxes, anid thle t~ax is (01 -lecetdo IvN thie ilisitranlce sup{eririitend(eint. All hurglary' aito casualty tirsurance CORulatties, domoestie and foreign (ldoina business in thle state on thie m((lt al p~larl are required to pay 2 pet c.ettt ol casio collectedl as, prenitli lts11 horn poicy h(olders residing in Illinois in lieu of othler murticipatl or startte' taxes. V. Bu,,4n-sr biiS lUJ an (Llichenses. inisuranece 5O5Iuper(11(11d itts eertificate (of authority t(o agent of foreigl inuttsnrate tortrltti(\ $2: license to agents to prot((Nre tire policies in unattiitorizetl (c(trll tIi~t(s $200) coutintes heaving less than 10,000( inhabitants, $25: orttrrrt1ssioii iercliarots, $25; itinerant vendors of drugs, l)er niottth, $100. 13. FEE~S. Thle, fees are paysalble to state offi~cials and are to be pai(l1 into the state treasury, ats revenue: By seect (,arv of state.~ ---lnorporatiott, capital up to $2,500, $30:, capia $2O o$,0 5:over $5000, for, eac additional $1, 00 capital, $1: for' various certificates arid filings, $1. Bv clerk of the supreme court.-Various fees. By superintendent of insurance.-Application for certificate of antltority, $30; filing annual statementt, $10; agent, certificate of authority, $2. By the several boards.-Practice of rmedicirne, exainiration, and certificate, $15; practice of pharmacy, annual registration, $1; practice of dentistry, examination, $10. COUNTY REVENUES. A. TAXES. I. The, general proiperty tax. 1. BaseThe property included is the same for the county tax as for the state. The taxes are extended upon the valuation ascertainetl by the equalization and assessmient of property lby the county Iboardl of review, and all property originally assessed by the state board of equtalization. 2. RateThe county board of the respective counties determnines the amount to be raised for county purposes, which is not to exceed. 75 cents on each $100 valuation of prolperty, unless otherwise authorized by vote of the county. 3. CollectionCollection is mnade as of state taxes by the town and district collectors, who make settlement with the county collectors. ITI III,7 IV. lPoll tax, inheritance tax, and corporation taxes. There are no county poll, inheritance, or corporation taxes. V. Business taxes and licenWses. D.1ogs (in counties not unider township organizatioot license fees are kellt hy coutnty), $1. Countty lo-ards iii counties urtder township organization, and counity commissioners in others, may issue licenses for the sale of liquor ait not li ess thanl $500 per annumi. Malt liquor only., $150 per anura. Titese licenses blecoile plart of the general revenue of the county. B3. FEES. The following county tfficiatls are reqtuired to pay over to the county treasurer the fees (of their oilicers Clerks of circuit court; recorder of deeds; county clerk; sheriffl: a-nd masters in chancery. MUNICIPAL REVENUES. A. TAXES. 1. The general 1)roperty tax. 1. BaseTphe property incued and the, method of assessment and of equalizat'ion are ats described under the state and county taxes. 2. RateThe proper,authorities of towns, townships, districts, and incorporated cities, towns, and villages TAXATION AND REVENUTE SYSTEMS I'NDIAN TERRI1TORY. 693 certify to the county clerk the amounts to be raised1 by taxation, and stuch clerk determines,, the. rate per cent 1ipIon th~e valuation that will produce, the net aniiotuif t.3. (CollectionCollection is in- general the same ais for state taxes ami is made by the, town or district collectors. 11. Poll, tax. Not geni.erally coll)1ectedl by cities, but AMlton collects $1.150 in lieu Of two (lays work on, streets. l1t. Inheritance tax. There is no iinheritiance tax. 1V. Corporation taxes,. Foreign fire insurance companies a~re to pay, for the, benefit of the, fire department, 2d per cenit, of thie gross receipts receivedi by thei r g nc n n ciy to wn, o village. V. Bus~iness~, taxes, (Hald ltcemfSeS. Trhe city council in cities andl the boardl of trustees ini villages fix the amiount andi termis, of licens'es, iicbding liquor licenses. Liquor licenses aire, to be not less than $50o) per annum; malt liquors onily $15() per lnunmn. Sen',joo L- t V I'EN IT ES. Cities, villages, aind school (listricts have au-ti.hority to levy a tax up to 21, per cent, on thie last assessment for state andl county taxes. rphe comnmon school funid of the state consists of the P110ceedls of a 2-mill tax(t levied in the state aIssessmen-t list annually, the, interest on the school fund proper, bIn3 per cent upon, the prhc(,('ds of the sales of public, land, and the, interest on- thel( surphus revenue fun~d. Thiis, fund is apportion~el t~o each county in prop~ortion to the numlber of children. Thle. towvisliip andl countyr school fun11d consis~ts of time interest on the proceedls of the sale o' the sixt~een tlm section of common school lainds. 1110M) RE~VENUES. Roadl (oImHm1sIMIILI'5 aIre to make a, list of the a~e bodied m-en iii their town. bet~ween. the agpes of 21 and 501 years an-d assess not, less thian $1 n-or more thtan $ as 1 a jol ta or h gh a pu~rposes. This list, is n-ot to include persons within. the li-mits of (cities or inncorporat ed villag~es. Towns may albolish the 1)011 tax Tby vote 01r m~ay, by vote(, adopt the ''labor system'' for p~aymenet of the (dist~rict, roadl tax. INDIAN TIERRITORY.1 The Curtis bill, c-hapter 517 of the act of Congre(ss, June 28, 1898, provides: Any city or town in Indian Territory having two hutndlred or 10014 residents may becom-e incorporated. " Such city or. town governments shall in no case have any authority to impose uponl or Ievy any tax against any lands in saidl cities or towns until after title is secuircl fromi the tribe; buit all other property, including all improvements or town lots, which for the purposes of this act shiall be deemed aifld consi(Ieredl personal property, together with all occupa'1tionls and privileges, shiall b~e subject to taxation * * * and tme, councils Of suchl citijes-, andl towns, for the, support of the same and for school land other pub~lic prl — poses, may provide by ordinance for the assessment, levy, and,ollection annually of a tax upon suchi property, not to exceed in the aggregate twoi per CentAU11 Of the assessed value thiereof, in th~e manner iprovimledI in chapter 129 of said dligest, (entitledl ' revenue, ' and for such purposes may also impose a tax upon occupations and privileges.' (The dige'st referred to in thie Curtis b)Ill is Mansfield's D~igest of the( Statutes of Arkanisas, 1884.) OFFICERS. The officers mnost (lirectly concerned with ttaxation are: (1) The county assessor, elected for two years. (2) The county hoard of equtalization, composed of thtree eitizens appointed by the governor.(3) The shieriff of eachi county, who(' is c.x efficio tax c~ollector. (4) The clerk of thle county couirt, who acts as county auIlitor. IThis compilation is derived mnainly from the, following souirces: Act of Congress, ~June, 28, 1898, chiap..517, known ats thle, Curtlis bill. Mansfield's Digest of the Statutes of Arkansas, 188-1. Annotated Statutes of the Indlian Territory. Dorset Carte(r. West Pub. Co., St. Paul, Minn., 1899. I I I I TEREIITORIAL R14 EVENUES. A. -A xE S. 1. The general pro pertq tax. 1. Basea. The pro perty! afe nd( (d exmt AlproJperty, except that of Indians or Indian tribes, whether real or p~ersonal, in the territory, aill moneys, credfits, investments of p~ersons residling thI erein, unless exenmpted, is subject to taxation. (1) "Relal property"' includes, not only the land it s(lf, but aill buildings, structures, rights and privileges belonging t~hereto0. (2) '' Persona~l property '' incluides chattels, credits, and evervt hing not part of army parcel of real property. (3) Exempt ions, ill addoit ion to publdic piroperty, aire: Churches, colIleges, and public institutions of learning riot mnanagedl with a view t~o profit; cemeteries; andl institutions of purely public charity. b). Assessm~ent. -The assessment is made by the, county assessor. Every person. is required to list hins real as well ats his personat'l property, and the list most be swov(rn to atnd show the value of the real itemis. RealI property is to be. assessed in the (1(1( yetars, as of the first Mlonday, in ~Ju~ne and at its, t;ru e valute, b uildjings beingvle selparately; and l)ers( m al pr )perty, as of the 'first 'Mon(lay in Februarvr of eachi yeatr. Refusal to futrnish thie list is a misdemeanor punishable by l ine or limprisomnment. (hits. telephone, bridge, street, mail oad, sav ings hbmmk, mutual loamm, and all other corporations arc assessed omm thme basis of -special list~s showing 694 WE'.ALTH, DEBT, AND TAXATION. thle Value of IangiblNe wnd int angible proper-ty. Railroads -are! assessed( inl every, second( yeair lIv the railroad commimssioners, cormposeil of the govCelnor, se(111 111 of state. an-d auditor of pubbie acc.ounts. Thel( secrear ofstilte is to 1i, t h ssessor Of each'l coulity So mnuch of thle value0 Oft the, railroad t1 ni k as 's lo cated inl thle co unty, ori a n city or toNNl1, as rcal (s'otall Iolling stock is apportionedl by milea-ge. Prop(it ot lic t lan tilolin stoc k arid raidlroad track is to li e,assessed onl the 1st of Mar(1 In (1c0 yi ar( byL the' counity assess".ors. AliiTli"i it~s ate to he a-sSessedl ott thle average valihti of t heir stock in I ae Manimfacturet'-es are likewise assessed otl i be- averagre valule of Inat erials received for 1mnanifacttire. Batiks aire assessed on the amiount, of capit al paid iii, undividled profits, credits, and ainounttsd(eposite(1. Taxes oiii s~lo rs ii banks arce to be paid by the bantiks as agents of thte sharehloldlers. Pawnbrokers are to be assessedl oil property pegd Express and telegraph companies anl( to lie assiessed on gross receilJts as personal property, and their real a11(1 pctsotiil, pirop5et v is also assessedi. c. Equalitzat iott — The countlycou rt, I iars objections to the levy of taxes, and an appfeal lies to thre circuit court. The, county lboard of equtalizattion, cofMposedl of three citizens appointedl by thte governor, equalizes the assessmnent, of real anti personal property. 2. Rate — The rate of taxation for state intrposes is: General expenses, one-hialf of 1 mill onl the, dollar;: sinking fund and interest, 4 mills, on the dollar; public schools, 2 mnills enl thle dollar. 3. CollectionTaxes are collected by the, sheriff of the, county, who is ex officio collector, and are due and payable between thie -first Monday in Novemrber and the 10th of February. Taxes on real anti personal jprojperty are a lien on such property from the first Monday in February. After thel10th day of February taxes may becollected by distraint of lpersonal property — — garnishiment. Sale of lands for delinquent taxes is made after the second Monday in April. II. Poll tax. For common school l)urposes $1 per cap~ita is to be levied annually on every mnale inhabitant over 21 years of a e III anlid IV. Inheritance tax and corporation, taxes. Tihere a1re no inheritance or corporation taxes. V. Bas,-uitess, taxes- a-nd licenses. Privileges,, si bject to taxation for state pur'poses are,: Ihawkers Datid. peddlers, each six months, $25; clock peddlers, lightningo rod, anod stove. agectits, per year, $100; sewing machine agenits, per year-, $200; tr-aveting inistranceagleenits,, matrimonial, amid nuptial associations, per year, V W0; ven(li1dors of l1ii jurs, pr year, $300. COUTNTY I(EVENITJES. A. TA xE S. 1. The gen era! pro pertyf tax. 1. Base --- T1.he property included and the assessment and equtalization are the same for couiity taxes as for state. 2. Rate --- c imtnt v ptirposes, indebtedlness, an1d( p~ihilic. schlools, eacll, 5 mlills onl tile (iollat-. Same as for state. lII, Ill, anid WV. Poll, tax, iuheritance tax, and clorporabtOn- taxes. rflet-te tire 110 county poll, inheritance or cor-poration ta~xes. V. Bu.s~iness taxes and licenses. Privilegres subject to taxation for county ptirposes: I-awkers and peddlers, each six monthis, $25; Circus, Menagerie, per day, $100; side shows, per day, $50; public exhibitions, per day, $5; auctioneers, per year, $10; vendors of liquors, per year, $400; criminal convictiori, courts of record, $3; civil suits, each, $3; writs of summons and execution, and records, each, 50 cvents. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. Base — All levies of taxes in cities and towns are to be based upon the appraisemient of the county assessor., as equalized for the levy of state and county taxes. 2. Rate --- The rate is limited to 2 p~er cent upon the assessed value. 3. (JollectionSame as for county taxes. NoTE. —Owing to th~e fact, that prior t~o '1902 no territonial or county governments had been organized in Indian Territory, the greater part of the Arkansas laws given abo(-ve were at that tunle practically inoperative. The civilized Indian ntttions collected small amounts of special taxes on F-c stock and the incorporated cities and towns made their own assessments and coilected revenue under the provisions of the Curtis bil,11 referred to above. INI)IANA.i Indiana depends m~ainlv up10n the general property tax. This tax h~assutatll the same form- as in othter states~ but there are rad1icol differences inl the admitnvistration X whih (distinogtilsi~i the so-called "' Indianaiz svNstem'" from that of otlier states. Th'lese (distingtt~hiing featutres lare: ()Asta~te tax - 011 mission, with full (directive and supervisory poer Th~is compilato ion, is derived mainly from Burniss Annotated Indiana. StatuteIfs, 1901,II tree volumnes anid an index: Indianapolis, The iBowenlMer-rill Company. I 1)1. over the local assessors; (2) a county assessor in- each coun-ty, reslponsile to tlie tax conmnissioners, exer(,ising sup~ervisory aunthority- over the, township assessors anid with powver to make assessmtents where the local, assessors fail to) tlo so; (3) a regular- system of conf1terences, at whic-h assessm-enit othiCers ag1ree upon the 1)olicy to be followedI. 'Ihle provisions of the law are nmimute anid detailed in the extreme, tAnAd it is in the attentionm to (letail rather- thani ini lam difference ini lrinciple that the TAXATION AND REVENUE SYSTEMS-INDIANA.69 695 characteristics of the system are to be found. But these details do not lend themiselves to classification amd can not be shown in the following abstracts. -There is no inheritance tax and practically nothing in the way of special taxes o~n corporations. Another feature of the Imdiana system is that it places the collection of all tiaxes ---stcate, c-ounty, and munmcipal in. the hands of onie lpersoji ----tbe county tax collector-thtis bringinog ail the taxes levied onl one person tog(ether as one bill or ait least into oiie paymient. CONSTITUTIONAL PROVISIONS. ARTICLE IV. SEC. 22 (~ 118). The general assetnblyl shall not pass local or special laws iii any of the following enutneratedl cases, ***for- the assessment and collection of taxes for state, county, township, or road purposes. ARTICLE X. SEC. 1 (~ 193). The general assemhbly shall provide, by law, for a uniform and equal rate of assessment and taxation; andl shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for miunicipal, educational, literary, scientific, religious, or charitahle purposes as may he specially exempted hy law. OFFICERS. The officers most directly concerned with taxation are: (1) The township assessors, one in each township, elected every four years. (2) The county assessors-, one. in each county, elected every four years. (3) The state hoard of tax commissioners, two persons, appointed by the governor for a termn of four years, together with the secretary of state, the auditor of state, and the, governor, cx officio. (4) The county auditors, one in each county, elected every four years. (5) The county board of review, composed in each county (If tlte county assessor, county auditor, and county treasurer, and two frceholders, to he appointed by the judge of the circuit court. (6) The county treasurers are county tax collectors, andl are elected for four years. N. B.-City assessiments are made by township assessors. STATE REVENYU ES. A. TAXES. IL The general, property tax. 1. Basea. The property incladedi and exemrpt. — All1 prop~erty withiti the jurisdiction of the state not exp~ressly exeMpted is sulbject to taxation. Property is classilied for purposes of taxation as follows: (1) Real property, whicht includes all bind wi biln. lie stalt, andl all bilildings and fixtures'; 'railroad track,"' including,, the righit of way, statiois, and imiprovemnents, except in ach inerv, stat ionary engines, and other fixtures, which are consideredl lersonlal propllcrt. IPossessory claims are treatedl is personal property. (2) Personal property, which includes all goodls andl chat tels with~in the state; all ships and vessels at loinlie or abroad owned it), the state; all goods, etc., otitside the state but owned by the inhabitants, except property p)cran-iiietly invested in another state; all credits less (lebts; all shares in corporat ills, lnot exemIipt, unailess the corporation iS itself taxed on all its pr-ope-t v:, shares ini national banks, less the value of real estate taxed to thle linik aill shiares ini foreign corporations (except national banks; all monley-',all annuities, and royalties: all ititerests owned by inidividuals ini lailds be fe of whlich, is;i the UnteStes railroad rolling stock, franichises 'gralltedl lv tlie law of the state and usedl by any l)ersoti or corporaltion thle inli itns, pipes,and wvit-es of gas, ele~ctric. lighit, aend waterworks conipil lies. Anyv person owning reail estate 5s1 hject t)I a i)-(rgage,( not exceed~ing $700 nor half the value of the property nay, llv reportliig tile fact., hiave thie mnortgage assessed to the 111111- gagee muim enijoy deduction (if' that amnount from thle assessedl valuation oIf t lie lalidl. (3) E~xeiiptions from taxation include the p)rsontili id-a pr-operty of every iiia~nual labomr schtool (f. college incorporated ill thev s'ltal, Such teal estate not to exceedl 32t) acres; every building us((d four eduicationall literary, scientific, or clharitahble putrposes aind the land fihereot not exCe~eding -10 acres; also thie persontal property, endownueni, and( Inlcotiie belonginlg to anyv suchl inst itution, churches, aind celneteriesb. Assessmaent.-In g-eneral. there is but onie assess1ment for the property tax for state, county, and MUnicipal luirposes. Most, pro~perty is assessed by the township assessors, who work uender thie immnediate su})ervision of the couimtv assessors, who have power to list property omitted, and the county assessors in turn are unuder the directiomi of the state board of tax conmnussioners. This arrangrem-ent. (giving, as it does, direct administrative control fromt the to1) down, is Ipeculiar to the so-called '" Indiana system." In general, p)roperty is assessed on the, basis of sworn statements returned to the, assessors by the taxpayers, but the property of railroad, telegraph, and certain' other largre corlporations is,assessed by the state board of tax commissioners and the result is apportioned among the counties. Very heavy lpenalties, ranging10 from $10 to $51,000, or six mi-onths in jail and 50 per cent increasetl assessment, are lprovidled for returning ifalse lists or for refusal to swear to lists. Real estate is assessedl but once every four years, the last assessments being ini 1899 anid 1 903, and. the. assessnienit is reviset 1 annually for improvements arid other changes. All othier propIerty is s esst annually. The assessment, formerly referred to the. 1st, of April, lbut. In 1903 this (fate wat~s l(bangedI to the 1 st of Marcht. IPersonal l)rtol)('-ty? Is g rleneally assessed wh-lere actually locatetl, am]Id jhot wNhere tbe ownewr residles. Landi is to be valuedI by the assessor aIt time p~ricei woul. Id bring~ (t pmi vaf 1.e sale, and itot at It fomeet 1 or sheriff sale. Tli samei rule appllies, Io persomial MN(lrtcgmtgelI teal est itoe is assessedl to i'll t~ aitgIgI l ft ill value, execcht t at.; t lie owtier lualy deduct fromi su-I cli 11vs i th ii' liouit. oIf anly iiiiirt-'mi'ie tint. exceedhing S7t)0 11111 exceeditig, one-hialf t ie assessed value of the poroptity, p~rov\idedo he repor-ts tli t-iatind to adldress of the tinutigmigee0, Whio is thien taxed lupoit thle i ot-tgigeu'' lliiiterests ini lands thie fei to Nvitichi is still in th~e sta te or tilie t.nitidC~ Sitates a1,C to be, ass~essedI mis pet-siiiii I)r~qetty, but Ititdsh sold livfthe statte and ti(.t coiivcye(I atri to hev taxed as if cntiveveil 696 696 ~~~WEALTH, DEBT, AND TAXAT1ON. Private bankers and brokers arc assessed upon their real estate and 1 the excess of their credits over the ir debts aud deposits. State and ilatioillal laliks, except, saings banks, are assessed uponl their real estate, unly the shares heing taxable, at mnarket value, or if there is 110 imarket. Nxa oe, at hook vaUu(, less the Nvalue of the real estafl e Th'e 'assessmient is made to the shareholders at the plac e, where tj( )lank is best e,(l, ~~ the bank offhc(rs are required] to furniish th-e nallues andl residlences of the stockholdeis. CorporatioILs in general are assessed the s one ats individuals onl all coi5)rt eJ~rp~ryincudig crpoat to k nd ranhiss.Corporate, tamatio)1 is thus a part of the generi 11properIty tax systenll of the state. Sluires in corporations, aill the pri~pi rt of Nv loch i t" axable, ari' not asessed to the shareholdeir. Evei x-hisen1(5 is to Is' listed amill assessed as persoinal property. The county 1 o i d of review v-alues noid asisesses theelllcaital. stoc-k and all franchiises anid privileges of domestic corporations, unless otherwise providedl. [Jo (,,pitad stock is l istedi for taxa,tion. at its excess of value ov-er frwi u iise (alid t8 a ugihle property. Telegraph, telephone, expn(~'ss sheepiig, car, freighit c'ar, and pipe linle comipanies are as'sessedl by the statte iotaid of taX l'oleliliissioner( e51xceIpt upon the real (stite inot necessarily isedl ill tla(' coldijet. of the business of suchl Conmpanies. This ass('ssmiont is bnad( lby the unit, rule, the value of the entire propeity. of ('aeh suhel comnpaiiv beilg" a ieelia~d fromi the market vala of t li stocks, pltis the p~ar value (of tlie bonds, and the portioti uis(( itS Indianil being (deteririnedl onI a. mileage basis ThLb, assessment soi indele is (lin apportioiied aimori till countifes, etel also onl a, ini1clgebanhsis. In the case (If railroa(ls (includingr st net rtailroads) the ''railroad track"' and ' rolliing stock"' are assessed by the state, board of tax coninnussioniers ini tbe sanie manner as the lpiopert v of corporations tianied above, proper allowance, being nmade foir till) value of property assessell locally. 1)ogs aire entered in the list of property butt not valuedl. (See Rate.) Foreign bridg~e comlpanies are assessed upon their gross receipts as if property, ats well as upon their tangible property. c. L'qmalizatwon. —The county 1)oardl of review annually eqjualizes the valuation of real and personal property assessed in each county. The b)oard passes upon each indlividiual valuation and revises the assessmeant list. It also equalizes as between towvnships or liV5isofls of townships an( (leterilines a rate per cent to be added or ledlucted fromt the, various classes of proIperty throughout the township. If necessary, the board may set aside the assessment of the whole cotunty atid order a new one, but it has no power to (lepart, frotui the true cash value in fixinog assessm.ents. A feature of equalization in practice is the annrual meetingr of the county assessors of the state, called by the state bo(.ard of tax conimissioners for purposes of conference. The state lboard of tax cotnunissioners hears appeals from the (county board o)f review. It equalizes its own assessments of radrae property. In the, years that real estate is asses"sed It equtalizes real p)roperty as~sessmnents. It also equai-tlizes, the assessment lists between the several counities, aldding or (le(luctillg a, rate per cent accordling to classe's of, property considleredI seiparately. The str ate board of tax comml11sstonrsalso has certatn 1)i wers which work effect ual equalization, though-1 not so calledl. It ha-s powerIs of supervision andl examintation. Over the county a ml towniship fn-oke er,$ o$0i ahctnyfo rvln assessors. Each county is to be visited once in each yeafr I)v the state, lboard. Because of the close relationship of the assessment officials, from the township assessors to the state tax comlmissioners, a conmplete and uniformi assessment of tall property at its actual cash value is secttredl and an equality of taxation is attaioete. 2). Rate --- The rate for state taxation, expressed in cents -lpon each $10(0 valuation ftor state expenditures, is fixed lby thie legislature. T~le rate on dlogs is $1 for a male, $2 for a female, afnd $2 for each A ll t a x e s c hon li y All axe onproperty, whether for state, coumty school, roati or other purposes, are collected by the conun tv treasurer,. One-half the taxes, includinflg all the ro~al tax, is to be paidl on or before the, ftrst Mon(lay in May, the reinainder by the first Monday in Novetmber. Taxes becotne a lien on all real estate f rom the 1 st of March, atid such lien is a state lien and is for aill taxes, state, county, school, road, or township. The penalty for (lelinqjuenicy is 10 per cent on the first and 6 pier cent on the seconti installment. The county treasurer may collect by levy and sale. II. Poll tax. The poll tax is assessed on every male inhabitant of the state between the ages of 21 and 50 years. Every person is listed for his poll tax in the county of his residence. The amount to be charged on each poll is fixed by the general assembly for state purposes and for schools. Collection is made by the counity treasurer. III. Inheritance tax. There is no inheritance tax. The property in the decedent's estate in the hands of the administrator or executor is subject to the general property tax, and penalties are imposed on such officer personally for delinquency. The admiinistrator or executor is also Iliable for back taxes unpaid during the life of decedent. In the case of a legracy to any literary, scientific, or charitable institution, that portion of the estate is exempt. IV. (Aorporation taxes. All corporations are tiaxed under t,-he general property tax. F oreign insurance compamnies pay a tax of $3 on each $100 excess of pism~iumus received over losses paill in the state. (This is an (exception to) tli( system of the state.') In llldition to the general propert~y tax domestic corporations are also taxed upon the excess of the (cosl value of their capital stock over ithie,assessed value of their prnoperty. I Foreign bridge comipaniies lire taxed on their gross earnings, as on property. V'. Bttsiness taxes and licenses. Collecte~d hyv county treasure~r mainly for the benefit of state, school 11 fund.-To keep a ferry, $3 to $50; in (wh county from traveling TAXATION AND REVENUE SYSTEMS-INDIANA.69 69 7 merchants and peddlers not residents,, and selling foreign i-nerchandisc when capital is not over $1,000, $-5; capital $1,000 to $2,000, $7.50: capital $2,000 to $5,000, $10; capital ovcr $5,000, $20. (P~eddlers of tea, and coo ice are exemipt.) Exhibitionis and shows, for each performanDCe, $5 to $25. (The allove go to the, county algricultural society. Brokers, per annumI, $1 00: liq]uor licen'1SeS, $100. Tim secretary of state is authorizeld to issue Ia license, to s( il prison 1 made goods, per annuml, $500. 1B. i EiES. By secretary of statte —Commission of notaty $St commission of comirussioner of deeds, $5- seal,50 cents. fiiip lchaiteris 90() words, $1 articles of incorlporation, sto(ck $10 t)00 or less ',$lt) stock ox ec $it) 000, one-tenth of 1per-cent: for inr(ai(,,se of stoc-k,sanieir(,f~(.; Mutuadlinsurance companies' charters, $215; religious 1111(1 ot 1h(r corpo)01atIm15(is chlrters,$5 building and loan associations, stock $1,5t) 00()0 or css $10: building and loan associations, stoek over1 $50,000, on( Inw( iityhif It of I per eeit; reduictioin (If stock, $5;1 decree (If court changing naime of (orporatin Il $5:, amiendments to charter, 2(0 ceuts p)1r 10(1 wordls, riot leSs than $5: filing certificate of inicorporation, insuranice compalynv $2: insuranMce companv, for live stock chiarter $10. By the auditor. —Examination of statement (if insurance,( conipany,$ tilinig statement of subscriptioni, live stock i1isU1ir1ince conipaiin $t) By the hoard of denital exanminers.-For examinationl, $20,; for reexamtinatioii, $10; for issuance of' certdifiate oii diplo-ma, $0; for license.tee, 50 cents. By the board of pharmacy —For registratio nd1.1( certificate, $2; for. examination, $3: for registration, $1.; for assistants, ats iibove, I, $2, 50 cecuts. By the medical board.-F'or applicants wvith diplomna, $10, with license fee of $1; for exam-ination, $25, with) license fee of 5(1 (cots. COUNTY REVENUES. A. TAXES. I. The, general property tax. 1. Base The property subject to taxation and the methods of assessment and of equalization are substantially the same for county as for state taxation. 2. RateThe rate is determined by the co(.unty commitissioners. There are various limits, the most, general one being 33 cents per $1 00 of assessed valuation, l b-lt extra rates are allowed under varying circumstances. 3. (bOllect'ionSubstantially the same as for state taxes. II. Poll tax. The anmunt to be charged on each. poll for county exjpenditures is (leterminedi by the lboard (if county commissioners. III and IV. Inheritance tax and corporation taxes. There are no inheritance taxes, or special corporationm taxes for the counties. Licenses levie(l by the county authorities accrue to the state school fund. V. Business taxes and licenses. Counties are authorized to grant a number of licensesand to charge therefor the following fees: To keep a ferry, h)ici anntmn, $2.50:, transient merchants, $10 to $25 a day, aceordinig to size of the largest city in the county for- Which the licenise is granited; foot in ddlers, per annum, $25; wagon peddlers, per annum, $50. Soldier ui ma sa(ilors are given licenses for the painynit. of a fee. The fore ronrw hieese fees are paid to the school fund. Exposit 1(11s and slhowxs foi c(w pilerformiance, $5 to $25. T1'e above goes to the county or olistrict, agricub 'nil associationi fund. To keep a stalliomi, per annMum1 50 uiits. Liqmnw. 1clicese, $l1t). MUN1ICIPAL.R~I;ts A. T~xXES. -1. The general ])ropwrty tax. 1.- Base'I'lie pro)perty inclu~edl,and Ii ie mett1i0( (i' a,"ssessi utent, anid of equalization aire sltl)staiitiailly, the sateic for mun1ilicipal purposes as for state andl countyT. 2.Rate'Plie rate is (leteri'ine(1 lbv ninmicipal leorislative, authorities For oeiuienal ifmluc~i}al pmtpostes in cities thle m-iaxiutuium rate is 90 (cents on- $1 00. For schlool districts th'e maximum rate is 22 centts on $1 00. Buti many special rates are (allowved, anil the rates vary ini dlfferenCt classes of cities. Mlunicipal taxes are collected Ity tlile county treasurer in substantiially thie same m-ianner as state and county taxes. II. Poll tax. a. (r'enerai. Cities may levy a poll tax at not to exceedl 50 cenits. b. Road(.-Able-bodied meni betweeni 21 and 50 years (of agre may be calle(1 uponi for fromt two to four days' lab~or in April. Th'le labor tax may be com~muted for $1.2 5 per (lay.111 and I-V. Intheritanice tax atn.( cor])oratitoi taxes. Th'lere are no inhe(-_ritancee or special corporation taxes for municipalities. V. Busin ess taxes am Ilic 11ses1C. Cities anid. towiwis ijiay lice ese. pawnibrokers, per annum, $1.0 to $100; merchants and p)edd~lers, same na Ic s couinity, and in addition thereto; liquor license, in addition to eioliity bieen se —cities, $250; incorporated townis, $150. SchooL1 REVENUES. State tax, 16 cenits 1)er $100 of assessed valuationT and 50) (.tiits On pl)lls. Township, town, aind city special tax for etinpipl~ent, not to exceedl 50 cenits per $1 00 of assesseol valuation; local tax for tuition, not to exceedI 25 (ent's; and speciail tax to pay dlebts, not to exceedl 25 cenits. Thie proceeds of the sale of public lanlds form a pertmanenit school, fund, the interest only being p~aid to thre current school fund. 698 WEALTH, DMPBT, AND TAXATION. IOWA., Iowa (lTeentds almlost entirely upon the general pro)perty tax ftor state, county, and muniil:ipal revenues. ''lhcere is an inheritance tax, but no special corp)orat;ionll tlaxes, exceplt on) foreign insurance c(l)m anites. ((Corpl(orations generally are assessed by local asse.ssors. A few are assessed on their Irol)ertv by the state executive coulncil. C(hanges ot late years Ihave been from taxes ()n r0():ss revelne to those on pr )perty. CONSTITUTI)ONA AL PR1')VIS1NS. ARTICLE 111. SEC.. 3. The general assebllyll slall not pass local or1 special laws in thle following cases: For the assessment alnd collt(ection of taxes for state', county, or road purposes. ARTICLE VIII. SEC. 2. TheC property of all corporations for pecuniary profit shall be subject to taxation the sameli as that of individuals. OFFICERS. The officers lnost directly concerned with taxation are: (1) The township and city assessors, elected biennially, one in each township and city. (2) The township trustees and city councils, which act as boards of review. (3) The county boards of supervisors, which act as county boards of review and equalization. (4) The state executive council, composed of the governor, secretary, auditor, and treasurer of state, which constitutes the state board of review, and acts as a state board of equalization, and also as an assessment board for certain classes of property. (5) The county treasurers, who are the tax collectors. STATE REVENUES. A. TAXES. I. The gefneral property tax. 1. Base - a. The property included and exempt.-All real and persontal property not specially exempt is subject to this tax. (1) and (2) There are io,) s)-pecial definitions of real and personal property for pur poses of taxiation. Ferry franchises and toll bridges are defined as real (state. Mortgages are taxable, atl no ( dle(tIl ion is allowed on that account from the assessed value of tlle lan1d. Credits, moneys, annuities, bank lltes', i.and shiares of stock incorporations Ire a1ll taxable. Dl)}ts mlav be deducted fromn the tota.l of lmolnels and credits. (3) The (exemptions, in addition to )pu}li. Ic property, are: Cemeteries: creinatoririos, lire engines, etc., with houses a11 groulids; grounds a(nd buildings for p l)lIic il)braries, for literary, scielitilic, chlaritable, benevo1 This comnpilal ion is derived mainly from t li t fol lowilg sources: The Annotated ()ode of Iowa, 1897. Tlhe Revenlle Laws of the State of Iowa, coml)iled 1)y Frank F. Merriam, auditor of st ate, 1.1901. Tile Supplementxrt to, the C(Iode of IlowalII)'3 lent, agrlicultural, and religious institutions and societies, not exceeding 16() acr(cs: personal property and investlments of such institutions; farm produ('ce and wool of tle lharvest or shearing of previous year; all poultry, 10) stands of bees, all swine and sheep under 6 months of age and all otller domestic animlals under 1 year; private libraries and professional libraries up to $300: family plictures; household firniture to $300, and kitcllen furniture;:beds and bedding atll wearing apparel in Iuse: all food provided for the family; estates of plersons who, by reason of age or infirmitv, are unable to contribute farming utensils, the team, wagon, tiand hlarness of teamsters and draymevn, and tlhe tools of a mechanic, tll up to $3(0; Government land entered and purchased, for one y(larl the lhomellstead up to $800 of the widow of any Union soldier or sailor, also of any honIorablyv discharged Union soldier or sailor unable to perform labor and dependent. In thle assessment of farml lands a reductioll that is called ani exemption is mIade froml the valuation of tie fanins equal and proportionate to the area of roads adjacent to such lands. (Modified in 1904.) Until 1910 sugar mills, with nlachinery, tools, and appliances, andr not to exceed 10 acres of land, are to )bt exemlpt. b. Asssssesent. Every personi of full age and sound mind is required to furnish the assessor witl a sworn statement of the property owned by him on the 1st day of January. Refusal to furnish such a statement results in double assessment, while making a false statement is punishable as perjury. Valuations are fixed by the assessor at the actual cash value, and the assessment is at 25 per cent of suchl value. The assessment rolls are to be completed by the assessor by April 1. Real estate is assessed only once every two years. Moneys, credits, etc., in general, are assessed where the owner resides. Merchants and manufacturers are assessed upon the average amount of stock held during thle year. When corporations are taxed on their property, thle shares of stock are exempt. Shares of stock in national banks are assessed to the shareholders where the bank is locatedl. Shares of stock in state and savings banks are assessed to the banks. Bank stock is assessed on the basis of capital, surplus, and undivided profits, less the value of real estate, which is assessed separately. Shares of stock in corporations generally are assessed to the corporations, less the value of real estate. The following items are assessed by the executive council: Telegraph and telephone comlpanies, )by the unit rule; the assessment so made is apportioned on a basis o of mileage and taxed as other property. Railroads-tlhe right of way, roadbed, bridges, culverts, rolling stock, depots, station grounds, shops, buildings, gravel beds, and all otler property exclusively used ill tlhe operation and maintellance of the railway; but not lands otutside, n1or tlie railway bridges across the Mississipp)i and Missouri rivers, no1't grain elevators, which are assessed Ity the local assessors. Iln assessi}ng such property the council takes into consideration the gross earninlls, t(:., and proceeds generally upon tIhe unit rt1le. The asesessment so(1 nlade is app)ortioned among the counties on a mileage basis. Railwavs repor t also tle' nunmber mof cars run iby them but Ibelonging to othlir companies, and thlise are simnilarlv assessed by the exe('cutive co11unc1il. Expre(ss companies are ass(essed upon their pl)rpoperty, in('luding tlheir shares oft stock, by a unit rule, and this assessnment is apportioned amIong tihe counties and townslips on a mileage basis. c. Iqualization.-Tlie township trustees act as a local board of review and adjust assessmentts between TAXATION AND RIEVENUE SYSTEMS-IOWA.69 699 individuals; they also hear appeals. Appeals fromi their decisions lie to the, (listrict, court. The board -of supervisors of each county constitutes a county board of reviewN and adljust~s the. assessmnen-ts between the several townships. cities, and towns of the, county. The executive council acts a,,s state b)oardl of review and equalizes the assessments b et ween the several counties, adding to or (led uctinig from the valuation of each kcind or class of propertv, so as to make the, assessments e(llljal. 2. RateThe general assembly fixes the total amount to 1)e raisedl for state purposes. The executive c~ouncil annually (letermmnes +hie rate per cent on thie v\~aluationl of the taxable property, necessary to raise the anmount fixed by the general assembly. 3. Ooliectiontrraxes are collected by the county treasurers, and are payalble at any time 1)etweeu the first Mlondlay in January antI the I st dlay of March; or one-half may be lpaid. before March andl the remaining, half bef ore the I1st (lay of September. If at, least half is not paidl before the 1 st (lay of April, the whole am-ount becomies delinqjuent as of March 1. In case the second installment is not paidi before the 1st day of October, it becomes (lelinquent as of the 1st (lay of September. Delinquent taxes draw interest at 1 per cent a month. Taxes are a lien on the property on which they are levied, and may be collected by (listress and sale. II. Poll tax. There is no state poll tax. III. Inheritance tax. All property passing by will or inheritance, or by gift intended to take effect af ter death, except to the father, mother, husband, wife, lineal descendlant,, adoptedl child, or to charitable, educational, or religious societies or institutions, is sulbject to a tax of 5 per cent on estates of $1,000 or more; in 1904, if inheritedl by brothers and sisters who are aliens. 10 l)er cent; by other aliens, 290 per cent. The tax is paid to the state treasurer by the executors, etc. IV. (Jorporat'ion taxes. In general, corporations are taxed under thie general property tax, but at few are assessedl by a state. board on part of their property. The following),, hiowev'er, are differently taxedl Insurance companies, other than fraternal, beneficiary, and county muitual, compamies, are taxedl UPOn thelir annuital gross receipts at the following rates: Foreign compan1Ties- incorporated or ownedl out siole of thIn unit~ed Statcs, 31, per cvent (since 1902, 2lper cent): foreign com~panies, Uniit~edStaft,( s,,22 per,ent.t iI)oin-estlic ilistiralict(e coini)antjies aretat(txed on their propierty as other corpporlltiOis. (n10alw psIiga1prcn tax on prenmims was repealed land in 1902 reenacted with r~ae of 1LI per cent). V. Butsiness taxes anid licellses. Thle state derives no revenue fromn licenses for the sale or manufacture of intoxicating liquors, or from the "mrulct tax' on such sale or manufacture. (See also County revenues.) Itinerant physiciains. $J250 per aniiuin itinerant vendors of drugs, $100 Per annum. IO F EES. By tat hord f edial 1Oiilels - orexnuntio, $0:forcei'tifica-te. on diplonin 1 By state boarnd of hni c-o xi~ntin $5, for certificate, $2; for renewal of cer'itificate, $1. Byv state board of de ntist rv. —For exaininat ion. $ t for ceitifica te, $2; for renewal, $1. By the secret-ary of state.-F —Ioi articles of incorpora'tion, -$25. and on (1ach $10C0 OX o('r $10 00t) Cap~ital, $1: increase of (alitial stock- per $1,0t)0, $1, no ft e to exc(d $35 0. (The Same fees are, require(1 of foreign corporations.) By the auditor of state, f rom insurance companlies.-Fr fiing application, etc(. diomestic companies, $1,0, fo~reign companies. $2-5 for pr mission to for-eign com-panlies. $2: for filing annual statenwnt,(c. domnest ic comipanies, $13, foreign colmpanies, $20, for certificlate of authority to agent _ domestic. companies, 50 ceiits, foreign compaies, $2. COUNTY REVEINUIES. A. TAXES. I. The general property tax. 1. BaseThe property included andl the, miethod of assessment1 andl of equalization- are sublstantially the sam-e for county as for state taxation1. 2. RateThe rates for various purpo~ses are dleterinined by the county board of suipervisors. The levy may, in. some instances, le subm-itted to) a, lpopiuhla vote. 3. Collect ionCounty taxes are collectedI in substantially the samue manner as are, state taxes. II, IiI, an(l IV. Poll tax, in~heritance tax, an~d corporatijon taxes. There are no( county poll, inheritance, or special cor — porationi taxes. V. Busin~ess taxes awl licenses. The (onstitution forbids the issue of licenses for the sale or manuftacture of intoxicating liquors in- the state. Such- matnuflacture or sale, is regulated under wheat, is known as the ''mulct, tax "law, by the terms o)f wltich $600 tare tannual-ly col)lected in installm-ents fron tiall de~alers ain intoxicating liquors. The receipts are apportioned equally between- the county a itil itinicipalI:itv wNithinl which thie lplace of business is l~cated. Peddlers outside of a cit, $1 to $-5)0: circuses and t raveling sho-ws, for each p1ace, 1100 to exceed $100). MNIUs-CLPt.L lEIVENUC-ES. A. TAXES. I. Tihe general pro pert,' tax. 1. Base.Thle, property included and the, method of equalization are the samne as for state andi county taxes. 700 WEALTH, DEBT, AND TAXATION. Cities are assessment areas excluded from the, townlship and1 Olit;scseit areas, but are, I)racticall, (listrnct's cii rdlinate with toxvnships. IllCeN provj(A Q tI eit, OW )W It 15sor s, whios;e duties are stitb st atilally tite( sut-1e, ats thlose of township assessor~s, and may or maxt aol us~e the assessmnent employed for state and J-xe( 1by the city council. 3 (i`ollectio nfv — Muniicipal taxes are collected by the (ctilty treasurer. II. Poll tax. Cities and townis have power to pr-ovi(le th~at all abledbodiedl male residents betweeni the agevs of 21 and 45 years shall, by themselves or by stibstituites, per~formt two (lays la'bor of eigrht bom-s ecticltiupon the stree s, a einis, allevs, htighw ays, or- pI tO ic groutids, conilflutalble tat niot over $1.50 per olavt. For f ailure eite to p~erform the work or to umake suich commutation- p~aviment, a penaitlty riot to exceeol1 $2 p~er day, or $4, 11May be required. l-ii roadl (listricts the suipervisor is to require two (lays' labtor on the roads of allI able-bod)(ied males between 21. anid 45 years of age_ The penalty for failure to work is $3 per day. Mfem-bers of the Iowa INational Guard and of fire compamles are exempt froml these, ta'xes. II1 and IV. Inheritantce tax and corporation taxes. Municipalities (10 not p~articipate in the Hinheritance, tax and have no special taxes on corporation~s. V. Baisiness tax~es and licenses. (See tinder County revenues for provisions relrating to tax on the sale of intoxicating liquors.) Cities generally have power to license andl tax hotels, restaurants, and eatinr- houises auctioneers, peddlers, pluimbers, billposters, itinerant (loctors, junk (lekilers, scaveng-ers, lpawnblrokers, b~illiard saloons, billiard,and pool tables, bowling, alleys and shooting ga"lleries, circutses, men ageries, theaters, and shows. SC1100L REVENUES. The state school f inds are derived f rom two sources: Thie p)ermanerit fund from- lproceedls of sale of lan-ds, etc., of which only the interest is used. rp'lie, teniporary fund froni forfeitures, fie, eschats, and est rays. The county supports the high schools by a mnaxiniumn tax levy of 5 mnills; for current expenses only, 2 mi-ills. The remainder of the school revenues are raised by the school districts. The amount to be. raised is determined by the, school board, or by vote of the district, and levied by the county supervisors. KANSAS.' Kansas depends almost entirely uponi thre gen-eral property tax for state, county, andl mn.uniciipal revenues. The p)011 tax, is for local roadl purposes on-ly. There are no in-heritance or special corlporation taxes, except on- insurance coin panies. Railroad, telegraph, and1 telephone comnJanies are the onfly corporations assessed1 by a state board. CONSTITUTIONAL PROVISIONS. ARTICLE XI. SEC. 1. The legisilature shall1 provide for at uniform and equal Late of assessinent ainl t axatioim but all property used exclusively for state, COuntyN, namnic~ipal1, lit erary, educational, scientific, religious b leo nt and charitable~~~~~~~~~~~ pu 1(sues, and personal property t~o the amount of a least two hun11dred dollarls for each family, shiall bie exemipted f rom taatioii. SEC. 2. The leg~islatiirc sliall p~rovidl( for taxing the notes and hills discounted or purcm-hsed, moneys loained, and other property, efrects, or dues of every &l-scriptioii (w~ithoht. deducetion), of all1 banks now existing, or hereafter to he c-reated, and of aill hankers; so that all property em ployed in bankine shiall alwavs heair a burden of taxation equal to t a pll1ose(~ upon th( proper ty ot iiin I\idi ( s S~ic,:. (A\s amended in 187 5.) Tlhe ccgiii nrcshall provide, ait eahil regular' Sess1tio for raising sufficieiit rev ciiin to dlefray the current expecnscs ot thie s4 te tot two years. SEC. -4 No iax shall he levied excep t iii piirsuanmi of a law which shall disminct lv stite the object of the smanx to wAhich object oiily such tax shall be 'i)liid ( SEC. 5. (Prnvides for puiblic debt~s and an lannual tax to pay the initerest and priicimpil.) This compilation is derived mainly fromt the General S__,tatutes of Kansas, 19M1, bv C. 'F. W. Dassler: Topeka, Kans.. 1,901. ARTICLE VI. SEC. 3. The proceeds of all lamids, that have beeni, or mnay be, granted by the, United States to the state, for the support of schools, anid the five huiidred thiousiiiid acres mif land granitedl to t1he new states, under an act of Congress distributiiig thie proceedIs of public lanids among the several states of thie Unioii, approved September 4, A. D. 1841, and all estates of persons dying Without heir or will, and such per cent as mayv be granted by Coimgress, On the sale of lands in thiis state, sliall be the common property of the state, anid shall be a. perpetual school fund, which shiall riot be diminished, hut the iiiterest of which, together with all the rents, Of th~e lan~ds, and such othier means as the legislature mnay provide, by tax or otherwise, shiall he inviolably appropriated to the support of commono schools. SEC. 7. (Fixes the university fund.) AiRTICLE IX. S —ac. 3. (Fixes the teriii of coimfty officers at two) years, except county coni1Imssio ners, three years.) SEaC. 4. (Fixes the teriii of toiwiisiip officers tit one year.) OFFI(ERS. The officers most direct lv c oncernedl with taxation aire: (I) T'le, trustee of eachi township, elected for one year, now elected beiennially, who acts as assessor for the township. (2) Thie c~ity assessor, ap~pointed annuially by the mayor and comm-11on conil of all cities oif the first and second (lasses. (3) Th'le county clerk, (lected fur two years, who acts as county auditor and makes uip tIme assessment roll for the county. (4) 't'ie co mt bo r of e n iz ton composed of the board of coun1ty comnnssioners. (5) The state auditor. TAXATION AND REVE-NUE SYSTEMS-KAiN SAS. 701 (6) The state board of equalization, composed of the, secretary of state, state auditor, and state treasurer. (7) The, state board of railroadI assessors, composed of the auditor of the state, lieutenant governor, secretary of s tate, attorney-general, and state treasurer. STATE REVENUES. A. TAXES. I. The general prop)ertyj tax. 1.- Basea. The property included anid exemtpt.-All property in the state, real and personal, not expressly exemp1t, is subject to taxation. I(1) "Real property,'' besides the land and improvements, includes mines, minerals, quarries, iineral springs, and wvells, rights amid privi leges appertaining theretoI: lbut certain real estate of railroads is treat( ( as personal property. (See next paragraph.) (2) "Personal property " includes every tangible thing suject to owntership not forming part of real estate; also all tax saile certificates, judgments, notes, bonds arid mortgages, and all evidences of delbt secured by lien on real estate; also the capital stock, undivided profits, and all other assets of every company, incorporated or unincoipoiated, and every share or interest in such stock, profit, or assets, p~rovided the saie is not included in other personal property sub~ject to taxation or listed as the property Of individuals;, and also every share or, interest in any vessel or boat used in navigating any of the waters withiii or bordering on this state, whether such vessel or boat shall be within the jurisdiction of the state or (elsewhere; and also all ' property" owsned -leased, used, occupied, or emiployedl by any raulwav or telegrapli conipany or corlporatioii within the state, situate on the rbigt of wa-vx of anv railway. (3) Exemptions include, in addition to aill public property (except land bid off for counties or cities ait tax s dces); churches; parsonag-es; public schools; cemeteries; scientific, literam N aiid b~enevo~lenit assoc ia- tioris; the moneys aiid credlits of nunivrsites, colleges, acaidemiies, or public schools; lire apparratus and buildings thcr efor,; persorilt pmropeirty to the extent of $200 for each family; wearing apiparel: public libaieii cs, family libraries and. school books up to $50: the meeting ball of 1en1 post oif the G'rand Arury of the Republic; nioriey or other benefits or fraternal beneficiary societies;, and the uniforms of officers and soildiers of the Kansas National Guiard. 4. Assessmtent —There is but, one assessm-tent for state, county, and municipal purposes, buit the state. and country roll after equalization mnay differ from, the municipal roll. The assessment, is begun byv the loctil assessors and comnpleted or assenmbleti lb the county clerk and refers to the 1st day of March. Realpr - erty andl itnprovements are assessedl together Hui the even years, excep~t for changes in improvem~ient~s which are entered annually, anid except also that' cities of the -first and seconti classes mtayv trder, anM annual assessment of real estate. Personial property is assesse anmly, and all property, excelpt enumiieratedi (lasses which inight thus escape taxtationi, is assessed in the township where it has its niatural or its legal situs. Every person of full age and sount inind is required to furnish the assessor a sworn list of his property including time value, which, however, is ntot binding in any way on the assessor, who is to determine the true value in money from actual view and inispectioni of the property. Refusal or failure to submllit a sworn. list subjects the taxpayer to a pen alty of ani increase of 50 per cent, to be i-ade by the county clerk onl the valualtion. as returned by the as'sessor. Subnmitting a false statement constitutes a nisdlemeanor, punishable by a fine not to exceed $50 and imprisonment not to exceetd ninety days, or both. In ease of railroads the penalty is $1,7000; in that of telegraph anld telephone coimnpanies, it is $500 and $100 pe(r d-ay after MNarch 20. C'1-orpoationls inl generalrue assessedl as are ir~it ural persons, except railroad, telegraph, and telephoiie companies, which aire a1"ssessed liv a. state hoard. R~ailroards, including cur companlies, aire assessed by the Starte hoard of al)Ipraisers amid assessors oni the lbasis of a detaiiledi stratemenet ris to amount, kind, arid value of property, furnished by thi copilpriis, rind tire assessment. so made is apportioned to the counties, crimies, ami towniships through which the roads run, on an raverage x hit iout1)T pe)r mile. This aissessmnent covers only property necessarily usc d rim conriectioni With the road, other property being assessed by tme, locall asessors. Teleg~ra~hi and tele~phiomie comipanlies are assessed by tlie s anmm hoard, rind their vrdnlation is rapportioriecd runoig thre counitic s onh, on the hbrisis of mnileagc. B3anmks arme nominally assessctl upon their rceal estate only, the shares beimig' assessed imi thre irairie of t le s-tockholders, but. thc batik must pasy thre trixes oir tire shares. Tlhe slhrres of stock imi ecopomaitions aissessed uipoii their capital or p~roperty arie riot rissesseld to tire Shairehioldiers. Privrite bankers rind buiilcdinig and( loan aissrciat ions aire arssc'ssed on the mriomithlv averirge cif thrtir Caalrh rind. unirihvided1 hrotits. Kamisrs imisurmaince comipraniesa me rissesseh uiponi thliri pr'op)erty ats other corporations, btmt othier imisuraramc compnjimi Iim~5liy in cor'poriitio-1i tax. Moi'tgarges arie aissessed ais citr h pmrmihmmt v. Mercharnmts arid inarnufuctnmem's rirv rissessedi upon thlier iveraige muomitlil hioldimg,,s duarimig the, yeinr amid rime reniireui to declare, vaiuhes Debts owing in goodfriitli in lie deducteid fromi gross amnounrt of Creihits. c. L'qaaitzalitun. The state lboard o.f equalization equalizes time assessment, as lbet eeii tite tlifrerent cuteby adding to or- dedujctingr f roim the assessment in eac.h county such a, percenitaige its maly lbe required, but it mnay not reduce the aggregate for the state. 2.RateThe state board of etqutalization fixes the, rat~e fcor state purposes and, at.)jpurt~itusam n the se(verall counties the amount whilch each is requiredl, by law, to raise. 3. (C01l( ctrou1 rpaxes for state l)tti'po(ses, as well as t~owrshirip rtlie county taxes tecoltdbvthe county trea-surers. Taxes becom a. hno the, property o o e(,ien oNoxmemiber, inl each yea-r. nlev miay be paiti itl twoI, ntdhe s oiie-hrdC f on, or lbefore 1)ecemiber 20 ttlld cue-hialf onl or before June20 but if thie first, insftailmentnt. is not paid whOen dIti, the, whole tax lieconies dlelinquient and i-ay be ctollectedl at. once, togethe(,r -with a pen~alty of 5 per cenit on the first instanllmen~Jt. All taxes deliniquent after June 20 involve,an additiontal penalty of 5 per' Cent, but if a taxp-aver ptays botit installm-ents in Decemuber, he receives la rebate of 5 per' cent on the 702 WEALTH, DEBT, AND TAXATION. second installment. 1)elinquent taxes are collected by the sheriff by seizure and sale of property. II and IIl. Poll tax and inheritance tax. There are iino state poll or inheritance taxes. IV. ( rporatiooa taxes. There are rno corporation taxes other than the general property tax except the local tax on insurance companies. Mutual life insurance companies pay through the stale superintendent of insurance a license of $100 per annum. All insurance companies pay $55 for a certificate of authority; $50 annually fr filing annual statements, and $2 for each license granted an agent. Life insurance companies, not organized under thle laws of the state, pay I cent per thousand insured for valuation of policies. All expenses of the insurance department over and above fees receive(l are assessed on companies doing business ini the state. Every illsurance company, domestic or foreign, pays $50 per annum t to the sclool fund. There is also a retaliatory tax on cominpanies of stlates which tax Kansas companies more heavily than Kansas does does such isurance companies. II. FEES. For examination bv thie balk: commissioners banks are obliged to pay a fee gradulated accordirng to their capital. Corporations, whlien receiving charters or authorit y to (do business in Kansas, pay a (harter fee t the state the state treasrer for tle bnelfit of tile state school fund -— rates, one-tenth of I per ce(lt on( tle first $100,(X000 of capital stock, one-twenticth of 1 per cert: on thle netxt $400,000, $20)0 for eachl $1, 0,)I(X) or fraction tllereof over $500,0X00; also fees for filing papers, etc. CouNTY IREVENUES. A. TAXES. I. 7The general property tax. 1. Basea and b. The property inclutded a(nd exempt, and the assessm,went. ---The prop)(lerty i necluded an(l the method of assessment are tihe same for the county as for the state. c. lqiaiza otio,..-IThe comiunty tboard of eqlualization equalizes the assessments of all the taxpayers of the countyv so as to{ make such assessments conformn to the trie i1mot'ey v alue of their prop)ert y. 2. /ateF The c(oItily comimi issioners deterinilie the amount of money to be iraisedl for county purposes, and the county clerk colmptutes tlIe rate on each $100 of assessed valuation necessary t(, raise, tihe amount, subject, however, to the following, litmeitaticins: In counties where assessc(d vIaluati m is $5,000,()00 or less, not more than 1 per cent; over $5,00)0,000()() but nlt over $6,000,000, not more than 8a mills; over $06,000,000 iuut iot vIr c 7,)00,000, not more thani 7 minlls; over 7,000,000 bhut, not ovcr (S,.1)0000, not more than 6~ mills o(vcer $8,000,000 but not oxver $!)10,(0)((00, not m1ore than 54 mills; over $9,0),000), not more than l per ce'it. These rates may be exceeded wxhen so) voted by the people. 3. (oll/ctionCounty taxes are collected, as are state at:nd township taxes, by tlihe county treasurer. II, III, and IV. Poll tax, inheritance tax, and corporation, taxes. The counties levy no poll tax, there is no inheritance tax, and they receive no part directly of the special corporation taxes which are assessed against insurance companies. V. Busi ness taxes and licenses. Ferry license rates may be fixed by county commlsaione. s, $10 to $500. Druggists who sell spirits for medical, scientific, or mechanical purposes pay an annual fee of $5. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment and equalization are practically the same as for state and county purposes. Local taxes are levied on the assessment roll as equalized by the county board without necessarily being corrected for state equalization. The property of telegraph and telephone companies, except their local real estate, is not apportioned behlow the counties, as there is no municipal tax on suc]h companies. 2. RateThe rate expressed as a percentage, or in mills on the dollar, is fixed by the nmayor and councilmnen in cities, by the trustees in townshi.ps (with the concurrence of the county coimmissioners), or in cities which constitute school districts and in school districts, tby the boards of education and school botards. In cities of the first class tire rate is rnot to exceed i mnills on the dollar for the general fund; 6 mills for genenal impr(ovemeints, excepting improvements for which special assessments are levied (debt charges are rot included ii these limits); nor for all traxes together, exclusive of school, waterworks, scwxer, and special impr'ovenient taxes, 2 per cent. A tax not to exceed 2 mills may be levied for w'ater supply. In cities of the second class t he rate for' general revenue may not excee(d 10 mnills oin the dollar; for' general improverments, 5 mills: nor for all taxes together', exclusive of schrool faxes, 4 per cent. In cities of the third class t)ie rate lirmits are the same as for the second c'lass, except that for general inip)rovements, which is 10 mills, and there rmay also be a tax niot to exceed 3 mills for parks. For schotol purposes, the inlhaibitmans of school districts may vote a taix up to 2 per cent. In cities of class I under 30,000 inhabitranits the school tax may not (exceed 8 mills; oxver 30,000, 12 mills, pl)s 3 mills for buildings; in cities o(f ilass 2, 1i5 mills; class 3, 2 per' (cent. 3. (Collection — Municipal taxes ate collected by the county treasurer. II. Poll tax. In townships all males '21 to 45 years of age wlho have resided in tIhe state thirty days, who are capable of performing labor on the public highways, and are not a township clharge, are liable each year to perform two (lays' work of eight hours each on the public roads, under the (irection of the road overseer within whlose dtistr~ict they ni.-C-t resp'ectively recside, or furnish TAXATION AND REVENUE SYSTEMS-KENTUCKY.70 703 a substitute to do the samne, or pay the sum of $1.1.5) per (lay to the road overseer. Cities of the first class are road districts, and the same, provisions apply in general except, that the, day is ten hours and the tax is collected by t~he street comimissioners. Cities of the, second and third classes may levy a p~oll tax, not exceeding $1, on all able-bodied miales between 21 antI 50 years of age. III. Inheritance tax. There is no inheritance tax. IV. C1orporatlion taxes. Municipalities are lbenefited by a tax on fire insurance companies. Such companies organized under the laws of other States of the United. States pay 2 per cent on premiums received in incorporated cities in Kansas, which maintain a tegularlv organizedl fire (lepartluent uinder the control of the mayor anid council of such cities. Fire insurance companies organized undler the laws of foreign companies pay a similar tax of 4 per cent. This tax is paidl to the superintendent of insurance, and is by hum paidl to thie firmen"s relief associations of the seIver'al c-ities in whiich collectedl. It appears among the receipts fi-om h)usiness taxes in such cities. V. Butsiness taxes am1( licenses. In cities of the first: (lass the, -mayor and councilm-en have power to license and tax "aiiy aind all1 callings, trades, professions, and ovccupations' within the city limits. There, is a long list of specified callings and ob~jects wlihichmay belicenisedl. Thiey may also tax the owners and harborers of dogs. In cities of the, second class the power to license is limited to the specified callings, the list bhein practically the. same as for cities of the first class; there is also a diog tax. In cities of the third class the list is simiAlar but 1briefer; these c1-ities mnay also levy the (log tax. Billiard anid pool tables and bowling alleys outside the cities pay not less thour $50 to thie townships..KENTU-)CKY.1 EXPLANATORY INOTES' -The revenue laws of Kent-ucky were revised by sttue wic wer ito(fleton arc 2,192.The census year in this state is Jul-v 1,~1902, to June 80, 1903. The assessment of property is miade as of Septemnber 15 in each year, taxes are (lue after the 1st of March and delinquent after the 1st of D)ecemuber. The larnger Jpart- of the property taxes collected during the fiscal year 1902-3 were ther-efore from the assessment mnade in, September, 1901, under the old Ila. Licenses and certaini other revenues camie under the new law. By ain amendmnent to-the constitution, adoptedii November, 1903 the legislature was authorized to enact laws p)ermuittin~g all cities andl towns in the state to substitute for m~unicipail purposes- a tax based on incoImle, licenses, anid franchises in lieu of an adi valorein tax onl personall property. The legislature passed such an act on March 18, 1 90-1. The revenue, system of Kentucky is that of a g'eneral property tax largely supplemented by license ta'xes. There are no special corporation tax~es except ()n foreign insurance companies, lbut there is a heavy orgpanization tax on corjporations, andl the special franciselis( of public service (corporations are assessed by, a state, board. There is no0 inheritance, tax. A special feature, of the Kentucky system is that the aulitor inay appoint revenue agents in eac-h cotunty to assess property omitted from the rolls and1 to bring ini taxes which would otherwise lbe evaledl. Tihey recetve a commission of 20 per cent on all taxes they, collect. CONSTITUTIONAL PROVISIONS. SEC. 59- The general assemibly shall not, paiss local nor speciail aicts concerning any of th1e following subjects iior for- any of the folboxwing purposes, namely:I ***15. To authorize or to regulate the levy, the assessiuot., or the collection of taxes, * * *SEC. 157. Thie tax rate of cities, towns, counties, taxinig dlistricts, anid other imunicipalit ies, for other than school lpurpose-s, shall niot, att anyv 1This compilation is derived mainly frome the follo)Wing sour-ces: The Kentucky Statutes, second edition, prepared b)y John D. Carroll, 1899. The Session Laws of 1900. The Session Laws of 1902. titlei, exceed the followving. rates upon the vailue of the taxable property t hereinl, viz: For all towns or (it ics boiang11 a p~opulation of fiftceen thousaud or moore, one (ololar a11( fifty'N cents on the hundred (dollars; for till townls or cities havincr less than, fifteeni thousand and not less than ten thomisand, onec dollar onf the hundred (dollars I for aill towns or cities hay1,ig( less than ten thousand, seventyv-tive ceuits onl the hundr-ed (lollars; and forl counities and taxing (listinet s, fifty cenfts oni the hundred doll'ars, unless it should be necessary to eml((lde such1 City, town, counlty, or taxilg (distrct, to pay the interest on, antd provide a, sinking fund for the ext inet ion of inidebtedness contracted before the adloption of thils (,ouSa-c. 1 70. Thiere shall 1)0 exempt froiu taxatiomi public jproperty usedl forl Iml~lic purposes: Ipla~ces actu~ally uised1 for- religious wvorship, with the grotiimds atta('lld thereto an r((l t1u1 ld apjpurtenan t to hotise~ of worship, not exceedingf one-hldf acet( ini cities or townls, ammld not; exceeding two acres inl thec counltrv: places of' buirial not, 11(1( for plrivate~ or corPolite profit. inlstituitions of purlely' pub~lic, char-ity, and imist itutions of eductatiorli not used~ oi emiploy ed for gnul by any pwirson or (corporation, andl the income~ of wicho i s devoted sdclI(-y to the cause of edlucation; public libraries' thenr endlowmenets, 011 the. incomue of suich property as is usedl exclusively for thInn aialult( 0 Inee all parsonages or residenercs owned by anov rele-ious 5oc1( hV aiid o(c(cupied (sit ah1((11 animd for no( other pturpo'se, by thn mliini1st(r o (f alvrty lnuon0, wNith ilot exceedling one-half acre of grounid in tow (is at1(1 (itle i(5and twxo acres of ground in the counitry appuritenaunt thereto; househiold goodls anid ot~her personlal iproper-ty of it person with a fiamily, iiot exTeediiig I wo htindred and fifty dollars ini value:; crop)s grownt iii the yvear in) which the assessment is mtade, aroll in lie hands of the producer: (((((11(1 laws, exempting or coilinmultiig p (rty fromn taxation otlier fi ban the pr1openty above memnt~ioicd shall] he voId. The, general asseiblhlV taly autll0 oiz anly iIlcorl)l(HIttd COY or towil to exenlpt. manuitfactu(ring est..ablisliinerit~s froul((11 nmm1(p11 fatooll t11, for, a: period Ilot. exceeding" five years, ats ani inducemuent to t heur location. SEC. 171 1. Thn generil aissemably smlial providle bY law,anr aniual tax, wiliclh, wxith othler re'soiirces, slhall Isv sufifcient. to (lef- mx- t~lw cstimoated exfwenses of the commi~onlwealth for eacll fisuni vl Ver. Ta'Ixes shall be-, levi dll collected for public pu~rposws omIx,. Tliny~ shall be( uniform uponl all property Soubject t~o t axat bIn xxlthli thel( territorial limnits of the, fal lt ority levying the tax; and aill taxes sliall be levied antid collected lly geuleral huwes. Sa-c. 172. All, property, not (exlnpted froma taxation, by thlis, constitutiou, shall lw asse.,ssed for tiaxat ion at its fair (1(51 value, sima((i aet' the prc it. would bring lit a fai xvlumitairy sale and ani ficrtrte 704 WEALTH, DEBT, AND TAXATION. person authiorized to assvss values for taxation, who shall commit any willful error in th~e perfoi minace of htis duty, Shall be deemed guilty of misfeasancle, and upon conviction thereof shall forfeit his oflice, and be otherwise ipnnish('d, as 'nay he provided by law. SE'C..174. All p)rnpertv, whether owned by natural lpersonis 01' corporations, shall be taxed in proportion to its value, uiilcss exempted by this constitution: and all corporate property -shiall pay thie same rate of tnIAnt.ion a~s is lpaid by individual property. Nothiing inl this constitutiori shall be construed to prevent the general asseinblv fro0m1 providing for taxation based on income, licenses, or franchi18se. SEc. 1 75. The power to tax property shiall not be surrendlered or suspended by any contract or grant to which the coniionwvealthi slhall lie a party. SEc. 180. The general assembl y may authorize flie crounties, cities, or towns to levy a poll tax not exceeding one dollar and fifty cents per head. * ** SEC. 181. (Provides that thle genendl assembly sliall mnot levy taxes or licenses for counties and munt-icipatlitie~s, but mltay nt hor'ize them~j~ todo so.) SEC. 182. Nothing in this constitution sl~iall be construed to prevent thegeera aseriby froii p~roviding, by law, hiow railroads and m'ailroad property shall he assessed amir how taxes thiereon shiall be collected. And, until otherwise lprovidled, thie present law on said sulbject Shall remiaimi in force. OFFICERIS. The, officers most (direc tly concerned with taxation are: (1) A, county assessor in. each couinty, elected for a term of four years atfll not eligible for reelection. (2) The city assessois: In (cities of the first class, elected by thle gelsendl council for four yea>,; in cities of t11w secomid (lass, elected byv the voters for four years: in cities of the thiind cliiss, elected by the council for two years; in nithe of the, fourth class, apporinted lIv thle council or elected for fotir years;, iii cities of thie fifth class, ap)poinited by the counicil for two yearSI in (cities of the sixth class, appointed by the trustees for two years. (3) The sheriff, who is county tax collector,. (4) The city tax collectors: In cities of thme first, class, a ta~x receiver, elected for four vyears; iii cities of the second class, t le treasurer, wh~o collects taxes in cities of the third class, a t~ax collector, electedl annually by- the council; in cities of tlie fourth. class, a tax collector, appointed for two( years byv the( (ouncil; ini cities of the fifth (class, thel( marshial, w ho collects taxes, inll ti of thle sixth (hiass, thle niar11sliafl, wh-1o collects ta"xes. (5) Theli cotintv board of sulpervisors of taxes (iiot at grovernitig orlegislative body), geneirally of five memibers, appointed by the coumity judge (a hi year Ill (I uintm(s where there are cities of thie first aind seconil classes ilit ( addit ion il, amd in those where there are cities,- of the t bird aind fourtihI classes, two additional imemberis are -appoint ed. This b~oardl nets as a hoard of ireview tand equalizes the assessment 'as between individuals. (6i) Thle citY boands of cqutalizationl: In1 cities (of thle tiisI (Plasms, a board of equalizattion of tflirve peisons, elected annually by t le botamd of aldermen: in cities (If the secoiid (class, a board of equah/zation of thriee persons, alppoiiifed aninially by the, mayor with the conseiit of the, general council; in (cit ies of tfle third ('lass, a board of tax supeiVisors of three persons, iaJpjoiiit~ed aninma 1dv byv the mayor, in cities oif the fotirth Class, three Supervisors (if taxes," ah1)loinft d annually by the boaid~ o)f council; in cities of thle liffiml classa, a. bofnrd of equalizatiOn (if thiree persons,,appointed annually by tfll' cit, counicil: inl cities of the sixthi clnis, -I boam'd of equalization of thiree p)'rsol', afpjoliitedl annually by thie bo-ard (If trustees. (7) Thle state hboardl of equtahizitioii of assessnments, coiiposed of one person fromt (all appellate district in tmel( stiitel appoinited by the governor, together with the, auditor of public accounits. Tlie termn is two years. (8) Revenue agents: One in each county may be appointed by the auditor of public accounts, with powers to search foir and assess propcitv oiiitted fi'om the assessment rolls. Ile receives a commission of 20 pci' cent of t he taxes iecovered, which is levied as a, penalty in addition to the taxes. The total ansotnt mnust. not exceed $5,000 penr anntiu. STATE REVENUES. A. TAXES. I. The general property tax. 1. Bas e a. The p)roperty, inicluded auid exempt.-9'All real and personal estate within this state, and all personal estate of persons residlingy in this state, and of all corporaitions organized tinder the laws of this state, whether the property be in or out of this state, including- initangible property, which shall 1)e considered and estimated in fixino, tile value of corporate franIchises as hereinafter provided, shall be subject to taxation unless exemplt. by the, constitution." (1) 'Real estate'' includes all lands and improvem-ents. (2) 'Personal estate'" includes (ver~y other species and character of property —that whjichI is tangihile as well us that which is intan'ible. Thie franchises of corporations,, hatving any special or exclusive privileges not, allowed by law to natural persons, on' performing any public,. service, ame taxable. Mfortga ges ar-etaxab~le a~s )ersonI apr-operty. No deduction on account (if mortgages is allowed on the assessed value. of lsald. Shares (if stock in. corpomations taxedi upon thieir franchises are not taxed, but shares of stock in national banks are taxed to the stockholders aend the baniks, areniot tauxed. (3) For the list: of exemptions, see Constitution, sectioti 1.70. Nothuse' else ni av b x m t b. _Assess~ment. Tite assessment of iproperty for taxation is made by tue local assessors, except railroad property, assessed 1y the railroad commission and tile fraiichises of certain corporations, and (istilled, spirits, wil-ich are assessed by tile state board of valuiations an(l assessmenits. Each taxpayer is required to m-ake to tile assessor a statemnenlt Under oath of his property and its fair cash vtaluie. The assessor, how~ever, is niot bound 1w such statemeilt, but is requiried to fix the value himself. The assessmient refers to the 15tlh day of September and is Comlpleted 1y the 1st of January. Rendering a' flse tateent is treated as a nusdeiiteanor, subject to ta fine of niot over $.50( anid to the adlditional pen,alty of three tim~es tile ttlInount of the tax otherwise dute. Refusal to list p)ropt'rty is suibject to a fine of nomt over $100. Railroad property is ret-urned to thme state a~uditor and thie retuirn's s,,o miade aie reviewed liv the rafimoadl comsmissioni. Time assessment is liv thie unit rule and app)jortiomied on a mileage basis. Th~e franchise of every railroad company or corporation, and eveirv incorporated banki, tmust company, guarantee or security conspany, gas company, wvatem' comipany, feiry coisipany, bridge. company, st reet railway comnpalny, express coinipanyv, electric light company, elec1 mic. Power comipany, t~eb'gm'aph coinipany, press (hispat(cht comapany, Itelephone company, turmlh)ike company, palace car comipany, dining icarl (omapany, sleeping 'amr company, Chair cam' company, and every TAXATION AND REVENUE SYSTEMS-KENTUCKY. 705, other like company, corporation, or association having any special or exclusive Privilege or franch~ise not allowed by law to natural persons, or p)erformaing any public service, is a,,ssesse9l by a board of valuation and assessment coinposed of the auditor, treasurer, and secretary of state, onl the basis of sworn returns fromn the offhcers (if th-e company. The vtaluiation is based upon the market~ value of the capital stock and app~ortionedl, whien busimiess is loiie in more than oiie state, inl proportion to gross earnings. When persoTis, or associationis not intcorporated, engage in any similar business, t hiey are to be assessed for a franmchise iii. the samle mannetr. The assessmenits so made, are apportionied aimong thie counties, cities, towns, aiid taxiin( dist~rict~s in the state. In thie ease of carriers and the like this is done on time basis of mnileage. lIi other cases it is done as nearly as mayv be accordiiig to thie location of flie property. The assessioent of turnipike moad frammelises is made iii a mannler simm-ii liir to thie above by the, coumnty suipervisors in eaich county iMi vhiclm the road lies. IDist illed spirits iii any bonded warehiouse are also assessed by the board of valuations a~nd assessments. Property riot, listed b)y the assessor or by the board of supervisors of taxes mnay be listed by the( sheriff'or liv the auditor (if re nu e ts Individual stockhiolders ini corporati~mns above enumueratfed are not assessed upon thieir shares, except stockhiolders in riatioiial banks-. The assessor is paid for his services by c~omniissionis: 41 cemits on eachi $100 of tIme first $1,000,000 aimd 14 cents on each $100 of the excess over $1,000,000, but riot to exceed $4,000 in any one year. In counties where the assessed value exceeds $38,000,000 thme assessor is allowed as comnpensation for deputies $1,000 for eaclh $7,500,000 iii excess of $38,000,000. In counties where the assessment does not exceed $1,000,000 thec. assessor is allowed 44, cents per $100. c. Equablization.-The couinty board of supervisors of taxes acts as a board of review, with power to raise or lower any list and correct errors in assessment books, but it may not add property that has wholly escaped assessment, that being done by the sheriff or auditor's ag~ent. It also hears and passes on complaints. An appeal lies to the county court. The state board of equalization equalizes between counties. It is to ascertain the value of real estate from the recorded transfers, and is to take 70 per cent of such values as the basis for raising or lowering the assessment returned in each county. rrhe assessment of personal 1property is raised or lowered in the same proportion as the assessment of real property. 2. RateThe rate of taxation for state purp ses is fixed by statute and changed only, by legislative enactmient. In 18.97 it was fixed at 521 cents for the, next three years, when it was to become 474 cents oim each $100 of valuation. Iii 1)02 it was fixed1 at 50 cents. 3. CiollectionAll taxes — state, county, and (listrict-are collected by the sheriff between March 1 and November 1. The taxes are due on and after March 1, and becomie dlelinquent on December 1, when 6 per cent penalty is added. The, sheriff is required to pay a 6 per cent penalty on all taxes not collected by him prior to January 1. On and af ter March 1 hie has power, after demand, to collect by distraint, andi real estate mna be s old if Tn o p e r o n lt,b fo u-n d. The sheriff is paid by comiUissions: 10 per cent on the first $5,000 and 4 per cent on the residue. 932-0 7 ----5 II and JiI. Poll taix aiid Vinieritance tax. There are, no state 1)011 or inheritance taxes. IV. (1orporatiovt ((ixes. Most corporations.. tare taxed tinder the greneral propert~v tax. But the, tax, on the franchise of certain gCeneral classes of lpublic evc corporations, while istrictly a part of the lprol)pi'ty tax, is ill a sense analogous to a special corporation t'ax. (See State revenues, A,. 1 b, ab~ove.) _Every corporation is required to paUy,an "organization tax" of 1 per cent on the aut~horized c~ap-itol stock at the, time of organization, and 111)01 achc incewase of the capital. This tax is so mutch laxrger thaiti thle fees usnadll reqniredl for gyranttingr charters that it Is (I assed,, here, rather than under "fees.'' it is', howvever, not a, recurrent tax andl reseml-iles a fee. Life imsisrance, and guarroitee companies, foreignm, othier' tw iifiratr in n, pay 2 per cent, on prenimnimas; received in the state: foreign buildmn' aid loan associations, 2 lxr ccwiti on gr'oss receil)ts land foreornl inmsurauce C('iipaili)1C5, other than life, 2) per cenit onl prem'iumns received li the sidte. Domnestic insurance conipiiiies are tax ed on their property, including their franchises. V. Brasiness taxes and Ticenses. State, licenses are issued by the, country clerks, except liquor licenses, which are granted by tihe county court. Th~e rates given here are those of the law of 1902: Tavern or hotel, per annumi~, $10: tavern. or hotel selling malt liquor, per annuml, $60): tavern or hiotel selling vainous liquor, per alnnuml $110; tavern or hotel selling spirituous and other l1iqurM e nu, $235: to retail mnalt liquor, pir annumar, $50; to retail sp)irituo(us anold vainous liqorper annuma, $1.00; to retail playinig cards, per- annum,11, $10; to retail pistols, per annumr, $100; to retail bowie knives, dhirks, brass knuckles, per annumn, $1.Ot); pawnbrokers, per Iannumn, $500: trading stani) cmispammies erich county, per11 minim.1um, $1 0; bowling nidleys iii counities over 25,00, per aninuma, $50; bowlinig mdleys iii counties under 25,0(0), h)er anmmurn, $25: dhistillers, per annmmi, $ltX) mammnufamcturers of vinous liqlion1s, per Iaminumm, $50): nieremanits selhimig, liqur, per aniniumim1, $100); druggists selling liquor, per annumni, $75: cirlcuses, etc.,. per hundmrred vo~ters in coumity amid per exhibitioni, $1, mlot 1o exceed per exhibition $,5(); side shows, omme-halif ralte: tobacco facetories withi products less nthan $100,000, per $1,00(), $1,; tiobaoc() factories wvith prodmicts ill eIxcess of $100,000, lper packing houses, etc., omm V~alule of' hprodulcts, omie-hmtalf of 'I per cent;retailimig cigarettes, pmr animmumm $101) whmohesld~igo cigaretftes, per annuimi1, $100; oil depots, pem ammmmmmm, $10; metamulnmig, oi1, per ammnurn, $5; foreigmi nmr-m ufactuirers and dealers ini cigamrettes ofi sihlein i state, per $1,f)(0, $5: oil standinhmg studi-hiorse, jpick, on bmmll for siwice a summm equal to thte highest price chiargedl, whiethein fom tIme si asomi or fom issuamice; peddlers for dOai ire state ---(ime person, two-hnoise wagomi, pr armiuma, $50: one pe(rsonl, one(-, horse wvagomi, per a-mummnm, $10; ont Ip rsoni horseback, p(.m~ amnmn, $30; o m e )( me s m, om i ( 1 f o uo p r a m m n m ( i i ( r n e i n, e m i i i 1 0 hl(iI assist amt, per ammnmmnl, $1.00; peldb~rs mie omie( commmmt omihy, one(huartir rates: pieddlhers of lightning rods amimh] p)ttiit nigh ts,, domimble rates; ret ihiers of simnig stan mp, -spirits whose smiles aggregate 500 bammels or 1 ss, pinr anmmmimm, $101) sales 5t)(X) to i 1)01) b arrels, lpii amiumii i, $200); sales 01 oN(F I100) barres, pmr amimmum, J30i); hirewivics, p)11 mtimiumi, $200X); agencls of rewvem-ies, 1)11 animmmmmil, $25: whmlohusab.d dheaiers iii W inesI ales, arid mimimena 1waters, per annimun, $201). i I 1~~~~. FE E S. ByN itie commissioner of insurnanmce. — T-ilinig chiarter, $30; tihimig, annual startemnent, $25"; agent's hiceuise onthier than life companies, $3; agent's 7W 706 ~~~WEALTH, DEBT, AND TAXATION. fii(*lOse life r aninies. $5 agent's licenuse, intdust ria life, $2; dccltration of intention to f'oro' coiopany, $'(0: suipplerrelntal -statemeot, R2c.5 Inl place of, the tusoal fees for incor01poration all corporations pay ani.organizzai 00 talx of I per, ceot on) thIIir ca pital. (See under Sl ate revelilies, A, IX aIovCO)UNTY REVE"NUES. A. TAXES. L. T/i g!ft nro property! t(ax. 111(1 property hitchided an-d tie, 1)1Ctho~d of assessinienit anwt of equalizationi are the same11 lot'ctit as for state taxation. 2.Rate iThe rate is fixed by the fitscal court of eachi county. It nay inot excee(1 0 cent's o.Il ea-ch $I 0( of assesse(d valuation, excelpt to (0over' (lelt chlarres. 3.(tleio Taxes for county putrposes are collectedl as are state taxes. (The fact, is here rioted that 1)011 taxes a-re levied by couitities 1)0111 in the shape of a mnotnev levy of $1 per cal)ita, for roads and h~ridlges, tanld also of wvork on the roadls. Thie -outnty fisctal conrt inay require six days of 101)01' frout (e(h 1 utl)e-lbodiedl tale in the county outSidle of cities anti townis, and they mnay p~ay for their labor or not in their discretion. thle, 'amlounit of Poll taxes collected in 1902 b~y counties for road purposes, plus tile anmount of labor performied, was reported of a value of $f$40,000 for the state.) Ill andi IV. Ilth~eritanc(e tax (anl corporatoian taxes. There are no inheritance or special corp)oration taxes. V. Basiness taxes and hieenses,. The couties (10 not receive aniy revenues. from business taxes or licenses. MUNICIPAL REVENUES. A. TAXES. I. The, general property tax. 1. Basea. The property in.claded and exemnpt.-The property included is stilbsiantfially the, same as for state taxatiom) except that, unicipillalities may exeinlipt mi-anufacturingic establishments for ta Itwrin n~otexceedling five years. b. Aseset Teassessment for nmlnicipal purposes is Iadle by (assessors, elected ini the different cities, practically the samie as for state taxation. But cities have an indlependenlt valuation. c. Eqtiialitzati~'ont. ---Cities niay hiave their own 1)oard of equalization. (See list of officers.) 2. IRate - For imtation of the, rates which mnay be-_ levied, see constit otionl, section 157. InI genralC,- the, levy is made b)y the council or trns' tees. In1 cities of the first, second, third, and fourth (lasses the, adlditioaltl (1v0)01efoo punrposes They not, exeee(l it)0 (ceats per $101) of' assess4~ valuation. In cities of the fifth class, the rate-~ is limited to 7.5 cents and-io cit jes of thiesixth class to.50 cents per $100 of ass-essed valuation. 3. ( 1011(tionl The mnethod is essentially the same as for state taxationt. 11. Poll tax. lin all cities the, council or other legislative authority has power to levy a 1)011 tax on all adult miales of not to exceed $1.50. III. Inheritartce tax. Trhere is no inheritance tax. IV. (or poration taxes. Corporations generally are taxed on their property and franchises for nmunicipal. in the sanme manner as for state plrl)0ses. In cities of the first class, street railway, telephone, and gas andi electric light plants m-ay b~e taxed fromt 2 1 to 31 pier cent on their gross receipts, the assessment beingr matl111e by the state board. V. Business taxes and licenses. Liquor licenses in cities are not less than $130 nor more than $1,000. Tyhe, comionom council or other legislative authority may in cities of all classes imJ)0se license fees on stock usedl for breeding purposes, or on franchises, trades, occupations, and professions SCHOOL REVENUES. The school fuinds are provided by interest upon obligations continued by thle coimmonwealthi and by a state tax of 22 cents onl each $100 of assessed valnationi of property. Special taxes both on polls and on property for buLildingos, etc., may b)e, voted in the districts, and the sane, proportion of all fees, fines, forfeitures, and licenses as thie taxes for schools bear to all taxes is also lpaid imlto the school fund. LOUISIANA.1 L-ouisitana has a revenue sys-te in composed of tile CONSTi17UTIONAL PROVISIONS. getie'al popei'y taxand mi exensiv listof liense ART. 48. The general asseMblyI shall not Pass any local or special taxes. 'Fecharacteristic featumre of thre system is the law on the following speciftied subjects: Coml1plete uniformnity of state and( lo(cal taxation. * * * *** The constitution of 18S98 embodied nieatly all of the S~.16. Exempting prop~erty from taxation. important ptrovisioins of the r'evenue lavs.- Antr. 1.98. No person less than sixty yeers of age, shall be permnitted __________________________________________________ to vote at any election in this state who shall not ***have This comipilati on. is derived miiinly froni the Constitution andl Re Paid, on or before the thlirtv-first day of December of each year, for vised Laws of Loui11siana, by Sobomuon Wholf; second edliti~ot, 1904. lie two years preceding thie -veer in whichi be offers to vote, a 1)011 tax TAXATION AND REV ENUE SYSTEMS-LOUISIANA. 707 of one dollar per annum, to be used exclusively in aid of tile public schools of thle parishl in wlich such tax shall have been collected, which tax is hereby imposed 0o1 every male resident of this state )between the ages of twenty-one and sixty years. Poll taxes shall be a lien only uponll tssessed pro)perty, and no, pr)ocess shall issue to enforce collection of thle sanme except against assessed property. AnT. 224. Tlie taxing power may be exorcised by tihe general assembly for state purposes, and lby parishes an(l nunicipal corporations and public boards, under authority granted to theIm by ther general assembly, for parish, rmuniicipal, and local purposes strictly public' iln their character. ART. 225. Taxation shall be equal and unliform throughout tlhe territorial limits of the authority levying the tax, and(1 all property shall 1)e taxed in proporition to its value, to be ascertlained as directed Iy law: Provided, The assessment of all property shall nevet exce(ed thle actual cash value thereof: And prolldeld firthe(r, That tlce taxpayees shall hlave the right of testing the correcttness of their assessments before the couirts of just ice. In order to arrive at, this e(quality and uniformity, the general assemlbly shall, at its iirst session after the adoption of this constitultion, provide a syvstemo of eq(uality and uniformity in assessessments, basemd upon tlhe rolative valute of i)roperty in the difterent port1ions of tlie state. Thle valuations put upI mn property for the, purposes of state I taxation shall be taken as tlie p)roper vahlation for purposes of local taxation in every sltub(ivision of tlie state. ART. 226. There slhall be, and is here)by, created a state board of appraisers, whose (lduity it shliall b)e to assess tihe property belonging to corporations, associations, and individuals employed in railway, telegraph)ll, telephone, sleeping car, and express bulsiness throughout tIe' state of Louisiana, which board of appraisers slhall be composed of tlihe auditor and other nmembers corresponding in number to the congressional districts of the state, to bie elected b)y tlhe governor, treasurer, attorney-general, and secretary of state, one meniber from each cong(ressional district, for the term of four years, and t}le general assembly shall fix tlhe compensation of said board. (As amended in 19)2' formerly read "property employed by," and provided six members, elected as above.) ART. 227. The taxing power shall be exercised only to carry on and maintain the government of the state and the public institutions thereof, to educate the children of the state, to preserve the pulbllic health, to pay the principal and interest of thle pub)lic debt(, to suppress insurrection, to repel invasion or defend the state in time of war, to provide pensions for indigent Confederate soldiers and sailors and their widows, to establish markers or montmonents upon tlhe battlefields of the country commemorative of the services of Louisiana soldiers on such fields, to maintain a memorial hall in New Orleans for the collection and preservation of relics and memorials of the late Civil War, and for levee purposes, as hereinafter primovided. ART. 228. The power to tax corporations and corp)orate property shall never be surrendered nor suspended by act of the general assemlbly. ART. 229. The general assembly may levy a license t-ax, i(nd in such case shall graduate the amount of such tax to be collected fromw the persons pursuing the several trades, professions, vocations, aind callings. All persons, associations of persons, and corporations pursuing any trade, profession, business, or calling, may )be rendered liable to su(ch tax, except clerks, laborers, clergymen, school teachers, those engaged in mechanical, agricultural, horticultural, and mining pursuits and manufacturers other than those of distilled, alcoholic, or mialt liquors, tobacco, cigars, and cottonseed oil. No political corporation shall impose a greater license tax than is inmposed b)y the genieral assembly for state purposes. This restriction shall not apply to dealers in distilled, alcoholic, or malt liquors. Time general assembly shall have authority to provide that minunicipalities levying license taxes equal in, amrount to those levied by police juries for p)arochial purposes, shall )be exempted froii tlie payment of such parochial licenses. ART. 230. The following shiall lbe exemnpt from taxation and no other, viz: All public property: places of religious worship or burial; the rectories and parsonages of churches anrd grounds tlhiereunto appurtenant, use(d exclusivel as resildelnces for tlihe ministers in charge of such churchles; aill charitilIe institutioins: all buildings anId prope(rty used exclusively for public Iioiiiments (sor listorical collections, colleges, amnd other school purposes tle rIheal tiId lc)rsmlal est ate of a111 public lic lbray, and that of any otherI llibnir, associi tioin used y- or conlected wit h suclh libramry all books aind liphilso,,licl appira'ltu, anll all paintings mnd statuary of any compiany or' akssociation kept in a npublic hall: PIrovidod, That thlei property so exempedll l)t )o not leastd ' for )tpurpol)ses of private or corporate profit or income. Th'ler sihall:11ls o hIo xepted fromn taxat0ion household property to tlhe value of live, 1lindre( dolllnrs. There shall ailso be exempt from parochlial or miunicil)itil t;ixitllo fo'r l I plrioid of tenl yeairs from the 1st of January, 1900), tlIhe apital. machinery, ianid other property emiploved in mingin operIrtionls, aitd ill tI1le nia;lnufrt(ict re of textile fabrics, yarns, rope, coardage heat hem, shioe, oide eirnes,, saddldcry, hats. ('clothing, flour, malclnetry l articles of tii, copp)er. aiiid shleit ironm, agrimc lttimural imtplolei et s, and lu'rnuit um i'~ and t Ithem art i(. (s of w(v)oil. ia:le'Id ior stote: soap, stationery, ink anmd paper, boiat buiilding, atltd fertilizers aid clhmnticals' pro(videdt, that noti less than five h!andts aire e(iiplo.ed in atiny one factoryv: I'roided, 'Italt mothing herein countained slall aiff((it tIlie exempltion provided fo'r by tlhe' existing co(institutiotnal pimrovisionis. (As aiiendled in 1902. The additiotns were tie rect.tris atl parsonages. There shall also lie exempt fromt t iaxatiotn for a peritod of ten yexars from the (tiate of its conipletion anty i'railro(ad o0r Iart of' such railrotad that Illay thereafter bhe constructed andt comiptleted plrior to January 1, 1004: Provided, That when aid hias oheretofore )o(been voted by any patrish, ward, or mulnicipaititv to any railroaid to(t veot constructed, such raihlroad shall no)t bie entitled to the exemptiol fromui ttiaxation herein establlishedl,, runless it waives anutd relinquishes suichi aid otr consents to a resulnbmission (of thle question of granting such ai t(i tl tle vote of the propierty ltaxpayers of the parish, ward,.or luunmicipl)lity which litas voted the samne, if one-thlird of such t1axpayers pe1titiotn f(or tihe samte within six im(nths after tIe adoption of this co(nstiitlution. Anid proided fu.rther, That this exetlmption shlll not apply to doulble tracks, sidings, switches, depots, ()i' other imilprotvememnts or befttermentts, which imay be c(onstructed by railrnoads now in (operati(l within this state, other than extensions or new lities constructed by such railroads; nor shall t he exemptionm hereiiabxove granted apply to any railroad or part of such railroaid, the construction of which wais libegun mid the roadbed of which was sublstantially (lcompleted at thlie date of them adoption of this constitution. The property or real estate beloimging to any military (organmizaltion of the state of Louisiana wvhich is used by the State Natitonal (Guard or militia for mnilitary purposes, suchl as arsenals or airmories, wiile so used, shiall lie exempt from taxation. An-r. 231. Tlme generail assembly still levy an annual poll tax of one dollar upon every male inhabitaint in the staite betwveen the ages of twenty-one and sixty years, for tIle maintentance of lthe Ipublic schools in the parishes where 'collect/ed. AnRT. 232. Thie state tax (ion property for all purposes whatever, including expenses of government, schools, levees, 1and interest, slitall not exceed, in any one year, six mills o(i the hdollar of its assessed valuatimn, and, except as otherwiset provided in this constitution, no p)arishi, tunicipal or public board tax for all ipurposes whatsoever, shall exceed il any one year ten mills oni tlhe dollar of valuiation: Provid(ed, Thatit ft'or giving additional supp)ort to tlhe public schools, tilandl for the purps o f trn'lct ing anid construct ing public itbuiltdings, public smchoolhouses, btridg('s. wixarves, levees, sewerage w-ork, and other works of permtanent r public iimprovememit, thei tit le to which shall Ibe in the ptiblic, a'miv pai'shi,. municiptal (corpi)trat ion, ward, or school dist rict minav levy a spte''i.il tix ill excess of said limit.ation, whenever the rate of sucih increise ' nid ii( tlie number of yetiars it is to be levied and the purpose )r 1p1rposts f'oru whictti tl, ax is inmtended, shall have been sutbmittled to a xvote of the propmertiy taxpaiyers of such parish, municipial ity, ward, oir schootl district entit ed to vote undetr the election laws of lie stialte, and a majorm'ity of the same in nutmbers, and in value, voting,it such lect'lio shall hliave voted therefor. AirT. 233. (Providet s for the stile of prope'l)'rty ftir de(linquent raxes, for its rtedlemption, and for the litlitlt ioin tof aictios thlerefor, etc.) 708 WEALTH, DEBT, AND TAXATION. ART. 234. lhe tax sllllt tbe designarteld by the year in which it i( c(llectible, a(nd the tax onit mt',va)le property shall be collected in the year in whlict tlhe asessessrlnt is mI:ade. \ARr. 2,3.5. Th leghist Iat1re shall hlave power to levy so>lely for tire support o) tt' plbtlict' Stlchols, ia tax upon inheritances, hle,:ices, and donations: /'r it Olt, That 11o dlirect inheritance, or donation, tot art ascendant otr d-sferIlldalt, ihe ltw (l ten thousand dollars in arrmountt or value shall }ie s: tiaxSl: I rovide d fuirther, That no sc:l taix sit all exceed titre per ert t I',r tlirct. itinheritances and do(narti)os t)o ascendtiantlt oir descenrdalints, anld te(t1 per cent for colla.terald ilnheritace t. s, a(td do(Ilnations to (cllalerals or stLrangers: Provided, Tltabt )be(ltwsts to ed(ucationtal, religious, 1o chlitital)le itstitutions shall )e exeriptlit from(t titis tax. AwrT. 236. The tax provided for in tl( prece(dirng article shiall not ibe enforced whnit tlhe p(roperty do(rlnate( or i}nhritled sltril lItave bor)ne its just iproportion of taxes prior tli t!(e tirle of stuch dlritittill or irhleritance. ArrT. 23S. (lProvides for ai one-mill tax for levees.) Ar r. 239. (Provvides for levee d1isttiricts and al tlir-liill tl.x (on l rooerty there in.) ARtT. 242. Corporati ions, compa t)t lies, (or asso()(itito ()tlS galnized or domiciled out o)f tire state, I)(lt d)ing bIsimiss t.ereini, mnyrv ble licensed andL taxed bly ta nl(od d(itl'relnt fromi tlhat pirovided fIr loirnme c'orl)orations or coril)ptlies; )pr vi(dhd said di'her ent nrmode of licenscs shtall ibe uniform, upon( a grladuliattd systeill, anld said ldiferCent (l mde ofl t talxation shall be equal and( unlif(oirt as to all suIch corporatitonrs, coi(l)aniplCes, t)r aIssociations that transatict tlre satie kindl of business. AiRt. 243. All thie irticles and provisions oif t his conitstitution regulating aind relating to( tlre collection of state taxes lnd tax stiles shall also ap)ply to and regulate tlre collection o)f parish, distri(ct, miunicipal, board, and ward taxes. AReI. 270. (PIrovides that thl gceneral asserrmbly may' authiorize parishes, etc., to (levy specital tanxes by vote of the properlty taxpayers for special improvements and for railroads.) ART. 281. (Provides for drainage (listrict taxxes.) Arr. 291. (Provides for a road district tax to be levied by the police jury of at least one mill and a pler c apita tax of not trmore than onei, dollar on all able-bodied males between eighteen a(nd liftv-live years of age, and license taxes of not less than twenty-five cents i(nor more than one dollar onl vehicles.) OFFICEtRS. Tlie oflicers most directlv concerned with taxationl ar(e: (1) The a sssso)rs, one il e(Iach p)arisl, aI1ppoi.itid (ty tl Ilii gove(rnor, who hold o(illic( f(r for r(m years and are paid by conimmissions. In tlre parish of Orlearns tlie goivernor appoints seven tax assessors, one fronm each mnilic('ipal dlistribct, who 1()ar 1e ti( salarics. (2) T'e,tlie'ce julrics of tlre various parisies, who ac,(t tis a boatrd of review. (3) 'Tlt sihriT~ of e ach paislh is (ex officio tax coll1ector. But in Orle'ts pari)sh tihe got(vent( r apIl)poits seven tax collectors, by districts. They are paidi liv y(io)mlmlssioitias. (4) 'I 'l( sta:i' h oidl of on))t i:isetrs, (opol)(isetl tf tlie auditor anld one me(I'lll)'t frl'o(l ei(ch c(rg(e'ssi(llasl dist ict, apii)(niited by t]he grver)lor,) treiasllret, atton lll tey-gei tr Itl, yni i sarIe'tarlry )(f staite, which atssesses trle )prolelrty belongig to tco t orl iots, issociations, andt] individuals 'ori)loyed in. railway, telegrhllii.l telepholwl, sleeping car, and express liiusiress. ST.VA T; l V I N 1 v S. A. TAXES. I. TIe.qt'<ra1 l propcrty t(tx. 1. TBnos a.. a. 7The /ri,,tp(rt!Ij i/lul1/(Id(d and ex;empt. -All property sitllated inl the statle, except suchtt as is expressly exIempt, is stlbject to taxLatioll. (1) and (2) The term " property is defined to include all real estate; interests ill ships or vessels used in tlie waters of tlie state; railroads, roads, ca, ctals, and otlher ways of communicationl engines, boilers, etc.; telepliontw and telegrapl irl ms IaClies ' ai anrld maclhinery; vehicles- paterlts, copvrights, trade. marks, privilteges, chlarters, and frarnchises lumtb r, brick, and building manterials; al ll novable property: all personal property: cotnsigned goods; liquors; and manyi other en umern ated articles. All crops, wl\- thlerl rr garinler e oi growing, 'irt' regarded as attacllhed to the it Id. No delducti on fronl ctash on hand is allowed for anty mone(uvty owed. Assets of I:atlkirig c)orporationls who}:se shlarers of stock alre traxed are exemnpt. (3) TlIe exemptionis are all stated in the constitultiion. (See article 230.) b. As.se.ssment.-There is hbut tone assessmlent for state, )parish, and municipal purposes, and that is made i)A the assessors appointed for the parishes, except as specified b)elow. The assessor makes up the list for each., taxpayer, who is required to furnish all needful infortlation and to sign and( swear to the list. The oatl also covers the valuations of lands. In assessing mnercantile firms the average capital is to l)e ascertained. The assessor in arriving at values is to acquaint himself with tthe amount of insurance carried and the purchase price paid, and must examine the records of mortgages and conveyances. The assessment must be at actual cash value, and is iade on the 1st of March, "on the basis of the condition of things that existed on the 1st day of January." Making a false tax list is pulnishllable as perjury, and failure to make a list works estoppel of the rights of the taxpayer to contest the assessments. Shares of stock of national banks are assessed to the shareholders at I the place where thle bank is located and at the value as shown by the books less tlhe rcal estate taxed to the bank. Corporations, other than the above, are assessed upon their property. The real estate, roadbeds, roads, iron, tracks, superstructures, excavations, and channels of railroads, carnals, arnd other transportation or telegraph companies, are assessed in the parish where located; all (tiher property is taxed at the principal office; but the rolling stock or Imova)ble property of such corporaitions which is only partly in the state is assessed on tlie ratio( of miles it tile state to total mileage. This assessn ient is made b)y tihe state board of appraisers. CI. Itialization.- The police juries (in New Orleans, a comlltniittee of the city council) act as a board of reviewers to revise and correct the assessment rolls and to pass upon complaints. But they can not change alln valuations without tlhe concurrenceof tlhe assessors. If concurrenlce cain not lie Ihtd, the assessment as origilallv Imade stands unless t.le taxpayer demlands that it be adjudicate d by tlhe court, in whiclh case it is carried before the coulrt bIv' thlte board. Butt the taxpayer mav in any event b)rimng action for relief. Tlihe assessment (of r'ilroatd, telegral}ph, and telephonie limtes parssing thr})roIr gl differ(entt l)arishes i( (lualized by a board composed oft lt( e menmbetr ()f eac1 O tile po)lice juri(es in tlhe parishes th}rough which the roads, et (', ruIn. 2R. RteTlie rate is fixed liv statute. i r tj2i ss2mls()]ted>ltfrilzl~t hil>1tedla o i In 1)02 it was 2 mills on thre dollar for interest, 1 mill on thie dollar for levees, 1~ mills on the dcollar for public education, 14 mills on the dollar for genreral purposes -total, 6 mills, as fixed })b the constitution. TAXATION AND REVENUE SYSTEMS-LOUISIANA. 709 3. CollectionTaxes-state, parish, and local-are collected by the sheriff (in Orleans parish, by six tax collectors). The lien for taxes attaches on the (lay the tax roll is completed and filed with the recorder of mortgages, which is to be as soon as possible after September 1, and this lien becomes a prior mortgage on December 31, at which time taxes begin to draw interest at 2 per cent a month. The taxpayer in addition has to bear the expense of notice, advertisement, and sale. (See Constitution.) Taxpayers may point out the particular parcels of property to be sold, but the tax collector may seize movables without notice. Tax collectors are paid lby commissions at 5 per cent of all state and parish taxes collected and the regular fees for and seizure and sale of property. II. Poll tax. There is no state poll tax. III. Inheritance tax. There is no state inheritance tax. The old inheritance tax was declared unconstitutional in 1897. A new inheritance tax was provided by law in 1904, which, however, is a parish tax for schools. (See Parish revenues and Municipal revenues.) IV. (orporation taxes. Certain corporations are specially taxed under the system of license taxes. (See p)articilarly V. Manufacturers, Banks, Iisurance companies, Foreign corporations.) V. Business taxes and licenses. Manufacturers ---In twenty-five classes, according to gross annual receipts. The lowest class consists of those with receipts less thlan $25,000 per annum, for whlich the' tax is $15, and 1.1e highest class consists of those whose receipts are o(ver $10,000,1)0(0, in wlhich c.s. the tax is $8,000. The rates,approximalte roughly $7 per $ 10,00)0. Banks-In fourteen classes, according to capital and surplus. The lowest class consists of those with a nominal (ca)ital and surl)lus of $50,000 or less, and the highest, of all over $5,000,000. lThe rates range from $50 to $4,500. The scale (of rates is slightly irreguhlar, but approximates $1 per $1,000. Private banks-In four classes, by capital. The lo(west class consists of those under $150,000, and the highest, of those over $500,000). The rates range from $75 to $500, are in irregular gradation, hut approximate $1 per $1,000. Factors, conmmission men, and brokers-In 'seventee(n classes. The lowest class consists of those whose gross annual commissions are $5,(X0 or under; the highest, of those over $250,000. Thie rates range from $25 to $1,750, are very irregular, but approximnate 8 per cent. Pawnbrokers —Withi capital of $50,000 or more, $500; with capital of less than $10,000, $375. Wlh(olesale mercantile lusiness —Il sixteen classes. The lowest class consists of those whiose gross sales a'Ire $250,0(X) or less, and the highest, of those whose gross sales are $7,000,(XX or over. The rates range from $50 to $3,500, are irreguhlar, but ap.proximate $2 per $10,000. Retail mercantile business — In twenty-four classes. The lowest class consists of those wlhose gross sales are $5,(X)000 or less, and the highest, of those whose gross sales are $3,500,000 or over. The rates range from $5 to $3,500) and are $1 per $1,00)( of tl lower limit of each class. Insurance companies. -(a) Life and ancident companies, in sixtynine classes, according to gross premiums received in the state. The lowest consists of those whose gross premiums are $20,000 or less, and the highest, of those whose gross premiums are $700,(X00 or monre. The rates range from $1I50 to $5,250, rising by regulatr stages of $75 each, and amount to $75 per $1()0,)0. (b) Fire, marine, and other insurance companies, in thirty c(lasses, according to gross premiums in the state. The lowest consists of thlose whose gr~oss premiums are $15,0(00) or less, and the highest, of those wllose gross premniums are $300,000 or imore. The rates range from $150 to $4,500, rising by stages of $75 at first for every $10,000 increalse, then bv stiages of $150 for $20,000 increases, or roughly, $75 per $10,000. Transfer arid express lines, tug ol,:its, collection agencies, storage warehouses, and landings-In ten classes, according to gross ainnual receipts. The lowest consists of those whlose gross receipts are under $25,000, and the highest, of those whtose gross receipts Ire $500,000 or more. The rates range from $3() to 8$400 niul re sh:arply regressive, being $1.20 per $1,00() at tle bottom and ( only SO cents per $1,000 at the top. Warehouses receiving less than $350 ()are exempt. Storage of sugnr and molasses-In aine classes, accoi'ding to gross receipts. The lowest consists of those, whose gross receipls are $3,()00, and the highest, of those whose gross receipts tire $20),(000). Tlhe irates range froin $75 to $1,000 in very irregular grades. Refining sugar and molasses —(One-eight of 1 per cent upon the gross receipts. Urbal horse, steam, or electric railroads —Threc-eig(liths of 1 per cent of thle ':innatl gross ireceipts: ibut ill cities of less than 5),000() inhtabitants, three classes' IFirst class, gross receipts $25,0)00 oi' over, $100:) se(,(d c'lass, gross receipts $3,000 ( and uinder $25,00), $50; third class, gross receipts less tiain $3,00(), $15. Debenture, redeImption, loan, and investmient c(ompanies -..In ten classes, I((ccording to gross receipts, tie lowest consists of those whose gross receipts are $10),000 or less; tlie higlhest, (of those wlhose gross receipts are $300,000) or more. Tlie rates range from $75 to $3,000 1and are rouglly 1 pier cent. Car'ryiig (on the blusiness (of gasliglht, electric light, waterworks, shoot tle chut es, miniaiure railroa(lds, sawiiiills employving ten (or more han(1ds, telegraphinig (iiclu(ding local ani d(istrict telegrapht), theleponiig, (express company, cotton (coimpress (or ginmery, cotton pi(lckery, slaughterhouse, distillery and rectifyilg al'colholic or m'alt liquors, )ri(wing ale, beer, porter, or otiler iatilt liluors; iiallulh('tinit i tobac('eco, ciga''rs, 'aid cig arettes retining su(gar al mohlass(es, (r (eitler (of them; manufaliticturilng c(tto(seed (I il, oil tcake, or coitttolisee(ld mieal \-With some minor exemptiotns, i twenty c(lass',s, acc('ordi'g to (gross aiual receipts: the l)owest consistin'g of!lose wlhose gross rece(ipts are (undler $15,000, and the higlhest, of tilose whose gross receipts are $2,(X)0,)000 or over. Tlie rates range from $20 t.o $,250, being re(gular anid approxiimately $82.25 ler $1,0)00. Thleaters, opera houses, etc. —ln foiur classes, accord'ing to the number (of seats or spaces for seats: First, class, 1,(XX) seats ()oir more, $4(X); second class, 75)50 and less, than 1,))000 seats, $3001; thir(' class, 50) and less than 7.50) seats, $250; fourth c(lass, less than 50) seats, $175. In cities (of froiu 5,000 to 25,)0001)), two classes-(I) 5)0 seats ()ir over, $10(); (2) less than 5(X) seats, $75. Ii t1owns under 5,(00)0, $10 per 1,)00 inhabitants. For any place where cancan, clodoche, or similar female dancing or sensatiionml perforin:ices, are held-In cities (of 25,0)00) or over, $5,00(); in othIer toxwxns, $2,50). MuseuIms, mienageries, circuses, traveling shows-TIn eleven clatsses, ac',or(ling to iimmhiber (f attlacihes: The lowest is oer personi I thie highest, |100 (or over. TI'lie rates raig(e fronm $30 to $500) and arn shi)n rj ly regressiv. Agents for rail'road iand steamship ticke(ts-(.)pri'sen('tiiig o( ie cConit panv, $25; two (co(nl)panics, $40); tlhree o)r niore co.iptia'es, $50. Ped((lers and h1awkers-On foot, $10); oin lorse'aitck, $25; one-horse vehicle, $4; two- -liorse vehicle, $75; wxater' cmaf't f, $200). I lotels and lodging houses-Inm te(n classes,;(c1orlig tuo the number of rooms: 'lieTh lowest, 0 to 9 rooms (iiuhder (i (xeiiplt) the highest, 30) or more. Tihe rates range fromn $10) ti() $(60). Barrooms, saloonls, beer gardieis, etc.-In eight numbered classes, witl ai extra class A, accord(tig o( gross receipts: The lowest co'insists of those wxiose gross receipts are less than $5,01): the highest, of t hose whi(se gross receipts are $50,0)( or orme. Tlie rates rauge fruom $100 to Billiard tables, etc., and!owling alleys, $10. 710 WEALTH, DEBT, AND T.AXATION. Soda water, mefid, etc frJi- seven classes, according to gross sales: The lowest coiisists of thuo,~ whose gross sales are less than $2,000, and the hobet, of those wi ose gross sales are $10,000 or more. The rates raig' f 1011 $i to $5() a11d are rougtily one-half of 1 'ier cenit. Ageiicies for ste -iiiioaits, drarys, cabs, etc., undertakers, livery stables toll bridges, ferriies, builders, stevedores, billposters, contractors, and I nchclnaics wh11 employ 'issistants-In thirteen classes, b~y gross reccil)k: 'FIt Joisvest consists of those whose gross receipts are under 750 id the highest, of those, whose, gross receipts, are $20,000 or over. The 1 tes rangre from $5 to $120 and are roughly 1 per cent up to $6,000 niid h ~ss a~bove that. Jhxbsiclians, attorneys at law, editors, dentists, oeuilists, photographers, jewelers. etc.,7 the same as the rates in prelcedling paragraph. Traveling vendors of stoves, lightning rods, clocks, $20t); trading stamnp comipanies, when gross receipts are unde-r $5,Ott, $25(4); when over $),00, $500. Foreign corporations-Thinks et (, 21- pur cent on gross profits of money loaned and exchanged, bought, o1 sold, buti witl h a minimum,of $1,000; telegraph comypanois, $3 pci $100 cit gross receipts; telephone companies, $5 from (icli $1 000 of gioss rece~ipts; electric light, power, renting motors, fans, and1 other electric iappliances, $5 oili each $1,000 of gross receipts; expri ss con0)pa11111,s, $10 on ( ((Ii $1,000 of gross receipts; coal oil, petroleu-m. niaplitlia, benizice, or other m1-ineral oils, $55 per $1,000 of gross receipts; m1-eats, cured, salted, smoked, or canned, $2 per $1,000 oif proceeds, all l)Inyabhle 'art principal hilace of business. Benevolent or fratterna~l societies, etc-, who solicit mnembership from house to house-In four. Classes, a ccording t~o gross annual collections: The lowest consists of those whose gross annual (collections are, $20,000 or less, and the highest, of those whose gross annua~l collections are $50,000 or more. The rates riruge fromi $150 to $375. (E'nacted in 1902.) Pistols, etc., 4and cartridges-Whiolesale (dealers inl pistols arid rifles, $10; ini (cartridges, $5. Retail dealers iii pistols and rifles, $100; in cartridges, $50. Race tracks-In cities of 100,000 or over, $2,5)0; in cities of 50,000 or over, $1,000,; in cities of 25,0(X) or over, $50; in cities of 10,000 or over, $100; ill cities of less thtan 1.0,000, $50. VI. Special (assessments. Laws for the government of levee,, districts authorize suchi districts to levy ''local assessieneit oir forced cointrib~utions'" to aid ini the construetion anid nilaintenanic( of levees within those districts. These speci al asaessnients includle: (1) An acreage tax of 21i cents on aill lands and $6() p~er mile for aill railroads situated within the district; aend (2) cents per baleo of cotton, 25 cents per thousaral lioundls of sugar, 7,, cents per barrel of syrup, 5 cents per biarrel of molasses, 1j cents per sack ofriouab rice, aind 1ce(nits oii a barrel oif escuhdents produced in _such1 distri t onl lands, subject, to taxation tinder the provisiohi of the acts. The assessmient or coiitributit)11 first iiientioned. is spoken of in state reports as 'jiacreage tax,'' ad the second1 its 'cot~toni and producle tax'' These taxes are collected by palrish officials the samec as all. oither. state taxes, and by them are ret oried to the state treasurer, by whomi thley are treated usr state revenues — inM law the, levee districts inoIt being muinicipalities. PAIIISII REVENUES. A. TIA X 1,. T. The general pro perty tax. I Base — ThIi propertv included and tihe ittethods of its assessmenit -Arni equtalization are precisely the same for parisih purposes its for state. 2'. RateLevied by the police juries, and not to exceed 10 mills on the dollar for' general purposes, including schools. 3. CollectionTaxes for parishes are collected in precisely the same manner as state taxes. II. Poll tax. Every male over 21 years of age is subject to a poll tax of $1, which is collected by the sheriff (in the city of New Orleans, by the treasurer). This tax is a lien on any property, real or personal, of the taxpayer, and attaches on the 1st 'of January. II. Iiiheritance tax. The inheritance tax enacted in 1,904, according to the provisions of the constitution, is to be levied on estates that have not borne their "just proportion of taxes." This tax is collected by the judlges of probate courts in the parishes for the benefit of the school fund. The rate is 10 per cent. IV. Coprto taxes. Corporation taxes take the, form of license taxes. V. Business taxes and licenrses. Parishes may levy licenses not to exceed those levied by the state. MUNICIPAL REvE-NUES. A. TAXES. I. The general property tax. 1. -BaseThe property included and the methods of its assessment and equalization are precisely the same as for state purposes. 2. RateLevied by the municipal board, and not to exceed 10 mills. The, same as for state taxes. II and HII. Poll tax and inheritance tax See, Parish revenues. IV. Corporation taxes. Levied. as licenses, wNhich see. V. Business taxes and li1ceh'ses. M~unicipalities may levy the same licenses as the state, but the, rates miav not exceed the state rates. SCHOOtL REVENUES. The school f unds, coii)sist of a tax of not less than 1~ mnills on the dollar, collected by the state; the p~roceeds of tile 1)011 tax; interest of public funds and donations; and the local school taxes. TAXATION AND REVENUE SYSTEMS-MAINE. MAINE.' 711 The general property tax is the, chief feature of the revenue system of Maine.. It is supplemented by a Poll tax, a franchise and excise tax on corporations, and an inheritance tax. The administration of the, tax lies with the towns aunl other div~isions of the local government, but, as the, basis for the apJportionment of state and county taxes, the assessments made locally are equalized once every, two years by a state board. The plan of treating each town as a unit and of charging it with all state and county taxes apportioned to it is logically carried out by crediting to it all taxes collected therein by state officials, even to the extent of allowing the towns credits in excess of debts. The county is not an independent governmental areat but a braiich or district in the adm'inistration of the state. CONSTITUTIONAL PROVISION-S. ARTICLE I. SEC. 22. No tax or duty shall b-e imnposed without the, consent of the peopie or their representatives in the legislature. ARTICLE ]X. SEC. 7. While the public expCfnses shall be assessed on polls and estates, a general valuation shall be taken at least, once in tenl years. SEC. 8. All taxes upon real anil personal estate, assessed by authion-ty of this state, shall be apportioned and assessed equally, according to the,~ just value thereof. SEC..9. The, legislature shall never in any manner suspenid or surrender the power of taxation. OFFICERS. The officers most (lirectly concerned with taxation are: (1) The, town assessors, elected annually, as iianiy as the town shall determiine; if the town fails to elect these officers, thie seleCtmien shall act as assessors. (2) The town tax collectors, elected annually; the constiallie mnay be tax collector. (3) The lboardl of state assessors, consisting of thiree members Chos'en by the legislature for a full termi of six years, one elected every two years. This board has supervision over the local assessors, acts as a board of equalization, and admiinisters the laws as to tlhe taxation of corporations. 'STATE REVENUES. A. TAXES. I. The, general property tax. The general property tax is, strictly speaking, a town or local tax, the state and county taxes being apportioned among ttie towns once every two years to be raised on polls and estates in such manner as the towns shall provide. But there are so many regulations limiting and prescribing the action of the I'This compilation is derived mainly from the Revised Statute's of the State of Maine, compiled by John C". Morrill, and submitted to the legislature, January 7, 1903. Portland, Me., 1904. assessors which are involved in the apportionment of the state andl (esign~ed to secure uniformity, that there is no serious Imiprop~riety, anid a number of advantages, in describing thre entire tax under State revenu tes. 1. Basea. The property included aMu excoPt. —A11 real propertyt within the state, all personall })rop~erty of inhab)itants of the state, and all persoital prIop~erty of personis not inhabitant's of the statee possessed, or situated in the state are subject to taxation1. (I) " Real estate,'' for puirposes of taxation, includles;, aI landls inl the ant:id, all erections, thereon, all towx hp n rcs ),te.ti fee of which passedl from the state sinlce thx- yetar l8.5, -and all in1terest in timber upon pulblic lands derived lby lpernllts grantedl Ief ore, the 4q)arat~ion of Maine from. Massachusetts. Interest 'ond iiml)rov-emnent, s; onl land the fee of which is ill the state, and interest by contract. or otherwise in. landl are exempt fromi taxation. The buildimo s of every railroad companyV, Whether Within. Or Wxithout, the located right of way, and its lainds; and tixtures outsider of its located ri wht of way are subject to taxatioli as "nonresidlent land.'' Land mortg'wed is taxed to the perso00 in possession. Tlie loan is taxable to the mnortgagee, but, the land is considered as that of the miortgasror until the mortgagee takes possession1. (An excel)tion- in regard to mortgages held by sav ings lbanks is described under Corp~oration taxes,.) (2) Personal prop~erty,'' for purposes of taxation, includes all goods, chiattels, 1mon1ev, and effects within tihe,state or belongring to resi(dents Iof the state: all vessels, at home(- Or abroad: all oblhigations for mloney or- other' prloperv1ty; 10110yle at initerest? and debts due in. (xtess of those mved: all public stocks andl securities, atll shaues in inonevedl aim other corp~orations within 01 withiout the state, aill annuities payable to the person to be taxell whieni the cap~italI of suchel n itv s ttaed in- this,state,. Stock, ill ianufaictmrimig corp~orations and of real estate ( corporations is Ilot. tavxed, but the buildings, lanieds, and othtr 1 )ropertv of tihe (orporatioins are taxed to the( corp~orat ions. Sailing, vessels, reggisteredl or enrolled unader, laws of' thle Un ited States or any foreign1 goverinient and o)wne(d wholly Or partly by inhabitants of the staste, are assessed at a valul' of $20 it; toni gross tonniage when ineNN and ait, $1 less, fot each year for sieventeen years: thereafter at $3. Rebuilt vesselIs ar~e taxed ait the rate for One-half their agge, those rep~aired, it fiv(-e-ee'hlths nite for their age. (3) Exemptions, iii ildditioi to till1 public prioplvrtyv, tise: Tlhe propcity (if literary and charitable inlstituitionis collegeqr Withiii certtiii liniitatiotis; Ilouse'hiolth furniture to lie value of $200) wearimig appamel; farnning, utensils, miechiaiii's niecessary tools, and mullsical inlstrument~s to the v'alue of $1,5 per faini lY: ch rheO(lis, tcel(ttlies, pilisonages to the value of $t6,t)0, aiid persoilmil ImioPert y of religiou's as c t 115to the value of $t6,Ot0t; mieliorses, neat t ittit, swine, and sheep), less than 6i months 01(1: p~roduice iii hands of producer' estates of poor1 per11 -sons; the wvorks of any water company which fuirnishes watem for, fljcs t'ie f vharg',~ planted forestsy for twenty yetars: homnes of octal for ten years; all poultry- 1111d egg(s. b. A S580 a.-Teassessnment ma it]e ilj) by~ the town assessors a17d( equalizedl by the state board of assessors remafinis the basis of state atnd coun11ty taxes Ifor two years. The assessmient refers to the 1st of April. Personal prolpertv ts assessed where the owner lives, with certain exceptions, as of property used] in certain kinds of business, which is assessed whiere situated. Taxpayers mutst render a sworn list of their property, the oath covering, the values, but the values 712 WEALTH, DEBT, AND TAXATION. given may be clhange(d by the assessors. Failure to render a statemenit bars all rights of abatement and appeal. Wild lands and lands in unincorporated places are assessed biennially by the countvy c(,mmissioners. Debts owed may be deducted from debts due. (orporations, except certain classes which pay special or excise taxes in lieun of' property taxes, are generally taxed in tmhe same manner as in d iduals. Stocks of any bank or other corporation held by )persons out of the state, except of manufacturing and real estate corporal! ions, atre assessed in the towni in which the bank or crorporation transacts its business. The town has a lien on the stocks and all (dividends thereon until the tax and costs of collection are paid. Stocks of donmestic aii d national banks are taxed to tlhe owners whlere tihlv reside, if residents of the state. (See State reve.nues. x, IV, },below.) c. Itwqzalizatiojn,.- -... The valuation of real and personal property on which the state andl1 county taxes are apportioned and levied in each town and untorganized township is firnall fixeld 1by the hoard( of state assessors, who contstit.te at state b)oar(l of equalization. They mak(e anl oflicial visit to each county in the state at least once in every two years, and personally exalinitne tlhe townNl assessors. They equalize the assessment, list of elach town in a:ccordlance with the full market value o(f the property. There is n(0o (equalizaotn, s()calledt, i)etween intdividitals this is accotllplished by ablatements nmad(le by the assessors a. fter the taxes have been levie(d. The applicant may appeal to the coun.ty comnilissioners or to the slupreme judic'ial court of the county when an abatement is refused b, the assessor. The state )board may make ab)ateents arisingi front' clerical errors in its own assessmtents ()or fro>n dtou}ble taxation. 2. RaitcThe rate for state purposes is (leterltinleld each1 year on the basis o(f the amounts needed to meet time a1)pr)opriatiiios nad(le by the legislature, an(l tlte sum to )be rised( at such rate is apportioned a(tno ttlie several towns!iy the hoard of state assessors, and such atpportiottmentlt is ratified by the legislature. T[he tre'asurer of tlhe state then, sends warrants to the town assessors requiring thlemt f'orthwlith to assess the sumt aipl)portione(d to titeir t t t wn ' l)lace. and to coninit their assessmett to thel contstablle or collector for collection. A tax of i n.ill per dollar is assessed annually to support schools. 3. Collection ---In g'eneral, all taxes, state aIn local, except excise taxes and those on corlporatitoms and wild lands, are col()lected by the collectors or c(istiables of the several townts and paid by them to the} townN treasurers who, uipomn (lettmand made by warrant, reumit thle town's prtoportion of lthe state tax to the state treasurer. Oin or before the 1st day of Septenmber tlihe state treasurer issues Ilis wuarrants and, if the apportionments are unpaidl sixty d(vys after thle time at wInch] they are due, he may require the shleriff of the county to levy, bv distress and sale, upon the real and personal property of any of the inhabitants of the town. If any person refuses to pay his tax, collectors may distrain him by any of his goods and chattels, not exempt from debt, or, if for twelve days after demand, a person neglects or refuses to pay a tax, or to show sufficient goods and chattels to pay it, the officers may cormmit him to jail. Liens to secure the payment of taxes on real estate attach as of April 1, take precedence of all other claims and interest, and continue until the taxes are paid. Such liens may be enforced by'action as for debt and the real estate may be attachel and and sold on execution issued in suchl action. If ainy tax assessed on real estate remains unpaid on the first Monday in Decemnber in the year succeeding the year in which the tax was assessed, the collector Inmay sell at public auction as miuch of the land as is necessary to pay the tax. There is no fixed penalty for delinquenicy in taxes, but interest at, 1 per cent per month is added after the time fixed by towns for playment. Warrants for state taxes omn wild lands are sent by the state treasurer to the county commissioners of organized plantations. They appoint collectors, whvi transmit the taxes collected to the county treasurer. II. Poll tax. A poll tax is assessed( upon every male inhab)itait of the state above the age of 21 years, whether a citizen of the United States or an alien. Indianrs, iersons under guardians, aged, infirm, at.d poor persons, sol(diers under state pension whose p)roperty is less than $500, students whose hott:es are outside the state, and soldiers of the United States are exempt. The poll tax is not to exceed $3 atd is not to be less than $1. It is assessed on each taxable person in the place where lie resides on April 1. The assessors assess on taxable polls such part of the whole stum to h)e raised for all state, countty, town, plantation, parish or societv taxes as they (leem expedient. The residue of such taxes is assessed otn estates. In practice, therefore, the poll tax acocrues solely to the benefit of thle towns. III. Inheritance tax. EIach share in any property within the jurisdiction ()f the state, wvhether belonging to inhabitants of the state or not, which lpasses by will or by the itntestate laws of the state, or by deed, sale, or gift to take effect in possession after the death of the grantor, other than to the father, mother, hIusland, wife, lineal descendant, a(lopted child, son-in —law, or daughter-in-law, or to any religious, educational, or charitable institution, is subject to a tax of 4 per cent of its value above the sum of $500. This tax is for the use of the state. IV. (brporation taxeS. Corporations are, itt general, subject to the general property tax for state and local purposes. But all do TAXATION AND REVENUE SYSTEMS-MAINE. 713 mestic corporations pay a special franchise tax and certain specified corporations and businesses pay an "excise tax " in lieu of all taxes on property necessarily used in the business. The excise tax i Inot strictly a state tax, as cities or towns in ~-hich stockholders reside receive an amount equal to 1 -,'er cent on the value of the stock so held in the case of r.-ailroad, telegraph, telephone, and certain other companies. Domestic corporations pay an annual franchise tax at the following rates: If authorized capital is less thian $50,000, $5; $50,000 to $2000000, $10: $200,000 to $500,000, $25; $500,000 to $1,000,000), $.50; and on each additional $1,00)0,000 or fraction thereof, $25. This tax is for the benefit of the state. Railroads pay an annual excise tax based upon the gross receipts from transportation. The tax is assessed bv the state board of assessors upon the basis of returns made to thi railroad commission. Gross receipts are defined as the average receipts per niile for tlie entire system multiplied by the numhber of miles in the state. Tlle rates are: On gross receipts less tlan $1,500 per mile, one-hall of 1 )per ceint oil gross receipts from $1,500 to $2,000 per mile, three-fourths of 1 per cent- and for each.additional $500 or part thereof, one-foulrto I of I per cent adfditional up to 4 per cent. Tihe tax is ilot entirely a state tax, as (acli city or town in which any stock in thlie railroads is lield is entitled to an almolilit equal to 1 per cent oni tie value of suchl stock as determined by tlie state board of assessors': provided, tlie totaill receipts froni thills source a'rn sufficient to cover such payments. Time tax is pavahle in two installInents, one-half on Jiuly 1 and one —lhalf onl October 1, and is collected by the state treasurer. I'lie "excise tax," together vit[ thle imunilicipal tax II all huildings and ton land antd fixtures outsi(de tle right of way,,re in lieu of all other taxes on the property or the capital stock. Tlh, cost of maintaining tlie railroad commission is also app(ortion(led anig thlie railroads in proportion to their gross receipts. Street railroads are taxab)le as other rail'oads, blut the rates are: On average gross receipts of $1,000 per mile or less, fliree-twentietlis of 1 per cent, and for every increaise of $1,000 per mile or part thiereof, three-twentietlhs of 1 per cent additional. Sleeping car and oilier car compatinies chlarging extra fares pay an excise tax of 4 per cent of the gross receipts in thle state ii lien of all otlher taxes oni cars and equjipmeiit. Telegraph and telephone companies are re(fuired to paly into tlhe state treasury an anmnual excise tax oni gross receipts at tHie following rates: When the gross receipts excee(d $1,00() atitd (o mut exceed $5,()0, one-fourth of 1 pIer cent: when tley exce(ed $5,000)( and ((do nIot exceed $10,000, 1, per cent: wlhen they exceed $10t,000 anld (!o not exceed $25,000, 1 per cent: whien they exceed $25,(000 and (1(do not exceed $50,00), 2 per cent: and for each additional $25,0(X), oic-fotrti of 1 per cent up to a mnaximum of 4 per cent. The tax mnust be ptai(l b September 1 and is a lien on thle property and franchises. Eiacht towni in which any stockholder or partner resides receives fromt the ami mnt paidl into the state treasury min amount equal to 1 per ((cent of tlie valie of thie stock or shares there held as determnined by the board of state assessors, but tlhe total so paid( over imust not exceed the receipts of tlie state. This tax is in lieu of all other taxes except thlose oni real estate and on ipersonal piroperty not essenititl to the business, whlich are taxed as pr(oprty geerially is taxed. Express cotmpanies pay tin excise tax of 2 per cint (,of thlie gross receipts of business doine in thle state for thie year en(idin April 1. Business done in the state iniclude('s a proportional part of till ex)press coiling into or going out, of the state, tbut mnot goods in trainsit t!rouglh tlie state. This tax must be paid by Septeiler I aind is in place of all local taxation, except that real estate owned by sutch corporations is taxed(l in tlie muniicipality where situtated(l, but ttaxes so levied (on real,st at use(l in express business are deducted by the state assessors from thle excise tax. Domestic life insurance companies are taxed at the rate of 2 per cent upon all preliutims received from residents of the state after deducting all dividends paid to policy holders iii tle state. They also pay a tax of one-half of 1 per cent a year on tie surplus after deducting the value of the real estate in this state, which is taxed by the municipality in which it is situated. All other life insurance companies, surety companies, and credit and title insurance companies pn n an ainnutal tax upon all premiums received on contracts mnade in the state, at teli rat e of o1 per cent a year. The tax is computed on the net a.mount of preiiuinis actually received. Foreign insurance conimpSnies must pay the samell tax Its their lihome state imposes on Maine insurance companies doinig business therc, if greater than the above. Savings banks incorporated in the state are taxed uipon their several franchises, assessed by tlihe board of state assessors. Froml the average maiiunltt of deposits, reserve fund, antd individed profits thenre is deducted an taitmount equal to the value of tle United States bonds, flie sihares of corportition stocks such as are by thle law of this state free fromn taxation to the stoclkholders, and the assessed vailue of thle real estatte owectld by tlie Imtnk ianid two-fiftls of the valiue of such other assets as are iivcstcd i tlihe satee, including mortgages. The differernce is comsiderid the value of tlie franchise. Upon tll value of tihe franchises so a scertaimied tle, boardt of state assessors assesses an annuIal tax of five-eighths of 1 per cent. One-half is aIssessed( by tlhe 15th of Jimme ind one-hialf by tle 15th of l)Deccmber, and payabhle within ten days thetreafter. All dep()osits in savings bmanks are excluded from municiiml taxation to the blank or to the depositor, )ut reail estate owned byv tlwe bInk and not lield as collatehral sectrity may be taxed by tlie town in which it is located. Loamn and bumildimg tssociations pay a tax of one-fourth of 1 per (emilt a. vear ton tlie amtount of time utomithlly eapifatl mlues pa!id in by stockhtoldiers. It is assessed and ptyavble seiiannuatillyv. Capiftaill dies are exclude(d frtmu municipal taxation it tite corporation or to tlhe sharelhohler, but real estate not held as colla tentl security is taxable by the town in which it is lohated. Brnituchies or agencies of foreigin lminkinmg comilpanies loti national pay m, tax of thlree-folourthis of I per cent a vear oi hmm amouitnt of blusiness domn in thle state. Ti s is compiut(ed by takitng tli dmaily average for each month of a six months' hp rio'd of mil miitoitev olitstamin(iimig umpomm hoimans and employed in tlie Imsiness, aimld tI1e.11 t(ividing thle aggregate of suich mointlIv avel'ages bv 1tlie ummiber of monthIiIis coveredl. Tlietax so ascertaimned ispaid toil tli' state t tastiurer seimimmanially. Every idomuestic trust and banttkiilg compMtaiy pays a tax of onehaof of I p(qce,nt fun tl ue a tgvra m amiut t'of interest anid tiume deposits as'certained by six monthsi'!periods. 'Tie valume of nmlite(d States bIonds and shares of sto(cks free from taxat ion to stockhitlders is deducted. All suichl d(eposits are excloluded f'trot m unticipal taxatimon to the comin|tain ior the depositor. In Iase1 anv corporation fails to matke trs refm quired, thie board of state.tssessors may imake suchl atssessiment as it thinks juist. (Corporation taxes, wvith interest at 10) l)per cnit, imay Ibe recovered i an a action of debtt in thie name (of tli' slate'. V. Biusin.',,'s' flaxe,,s and licenstes. I'lhe following licenses are annual, unless otherwise slt ated: Itinerant vendmors, $25, collected by tlie secretary of slait': re'sid(ent umdhes,,$1: moimiresident guides, $20, to coimimissione(lrs of ilnt)iid tishlerieis iland gamie. [Undcriakers, $1 for registrationm, $5 'for exmtimiatimon: demntfists, $2)0 for examination; physicians atid sumrgeots, n10 for examiniationt: t}ere are' o lipuor licenses: goods soldh at amtitIon for )benefit of lmprties re'sid(inug tut (of the st ate, 21 per ('cenit of gru)ss sales; restauranits aid hlotels, $1: owlig alls,, hoimig ilsbilliarI tlables, etc., $10): aumctioneer's, $2; hawker's it(and pe(hddleris, issued by tl' secre'taryv if statet-for towns of not over 1,)01) iinhabitants, $3; for towims of from 1,000 to 2,)00 inlimd} 714 WEALTH, DEBT, AND TAXATION. tants, $6; for every 1,(XX) over 2,000 inhabitants, $2; in no case over $20. To hunt deer, $5; private detective, $50. Dogs-cl-rks of ti:wns issue licenses and receive fees whlich are to be paid into the state treasur — $1.15 for each mnale, $3.15 for fertile females, $10 to $20 for kennel licenses. This fund is used by the state for the reimbursement of the amount paid by towns for damages done by dogs, and tlhe remainder is credited to towns upon their state tax. B. FEES. To secretary of state.-For certificate under seal of state, $1; filing certificate of trade mark, $3; filing certificate of incorporation:, $5; filing certificate of insurance company, $20; certificate of increase of capital stock of insurance company, $10. To attorney-general.-For certificate of approval, $5. To bank examiner.-License to foreign banking company, $20. To treasurer of state.-Certificate, $5. To insurance commissioner.-Certificate, $20. To steamboat inspectors.-For each inspection, $5. COU(NTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the method of assessment and of equalization are the salme for the county tax as for the state. 2. RateIn order to assess a county tax county commissioners prepare estimates of expenses for one year and also for the succeeding year, and the county tax for both years is granted by the legislature. The county commnissioners then apportion the tax so authorized among the towns within the county according to the last state valuation. 3. Collection — Collection is as for the state tax. II. Poll taxes. See State poll tax. III, IV, and V. Inheritance tax, corporation taxes, and business taxes and licenses. There is no inheritance tax, neither are there atny special corporation taxes or business taxes and licenses for county Iipurposes. (C. FIN-ES AND PENALTIES. All fines, forfeit1ures,:andl costs in criminal cases, aso fees and earnings of cotiintyv officers, are paid into the treasury of the county in which the offense is prosecuted for the use of sucll county. MUNICIPAL REVENUES.> A. TAXES. I. The general property tax. 1. Base The property included and the methods of assessment and equalization have been described under State revenues. The estates of residents of islands where there are no roads may be exempt from the highway tax. 2. RateThe sum to be assessed must be raised by vote at the town imeeting and is assessed on estates according to their value. 3. CollectionCollection is made in the same manner as has been described under State taxes. II. Poll tax. The town assessors assess on taxable polls such part of the whole sum of state and county taxes to be raised as they deem expedient. (See State poll tax.) III. Inheritance tax. The inheritance tax is strictly a state tax. IV. Corporatiot, taxes. For the way in which towns participate in the special taxes on corporations, see State taxes, IV. V. Business taxes and licenses. Municipal officers may licelnse public exhibitions and places of amusement and require such fees as they think proper. Itinerant vendors pay on their stock at the last town tax rate; auctioneers, $2 per annum; auction sales, 21 per cent of the gross amount; bowling alleys and billiard rooms, $10 per annum: wharves and fish weirs, $5 per annum; employment agencies, $1 per anlnunl; merry-gorounds, not over $50 per annulm; taxidermists, $5 per annum; milk vendors, $1 per annuml; public carriages, tax varies. SCHOOL IREVENUES. All special school districts have been abolished, but the school trustees of any town submit estimates to the school committee andt receive such portion of the common school funid as the conmmittee shall determine. C Rc11IIt1 TAXES. Every parish ait its meeting may raise money for the support of ministers of religion and churches and assess and collect the money like state taxes. No person is a member of a parish or religious society without his consent. TAXATION AND REVENUE SYSTEMS-MARYLAND. 715 MARYLAND.' The revenue system of Maryland consists of,7 first, the general property tax, whichi is distinguished by the,endeavor to reach all. classes of property, and notably lby the taxation of intangible evidlences of debt, such as the capital stock of corporations, lbonds, public debt, nIotes, clainis, and certificates of indebtedness of individuals or firms; second, an extensive systeiu of license taxes; third, a group of slpeciatl corporation taxes. notably upon gross receipts; fourth, an inheritance tax; and fifth, at tax on comunuIIssIios of officers, exec.,utors, etc. Railroad property is to 1)e taxed for county and city purposes like the Jprop)erty of individluals, but is exempted from state taxes other than that upDon gross receipts. Railroad stock is not taxedl. There is no tax npon personal property of corp~orations taxed on their capital stock. Poll taxes are forbidden by the constitution.. Special provisions for the, several counties and cities are contained in a code of public local laws, which are not herein treated. CONSTITUTIONAL PROVISIONS. ARTICLE XIV. That no aid, charge, tax, burtlien or fees ought to lbe rated, or levied, under any pretence, Wxithout thl( consent of the legislature. ARTII(E XV. That the levying of taxes iby the poll is grievous and oppressive, andi ought to be protiibited; that ipaupers ought, not to be assesseil for the suipport of the governna nt but veryl per-son ill the State, or pci'soii holding property theremn ought to contribute his proportion of puiblicl taxes for the support of tile government, according to hi)s actual worth in real or personal property: yet fiues, duties or taxes may plroperly or justly hec ilnjosed, or laid withi a political view for the good gov-erilllieit, and lbelleit of the comimulity'. SEC. 33. Ttilegenieral'assemil)ly shatllinot pass local orspeciatllatwsin atny of the following cases:*** For extending tilek time for the collerction of taxes. SEC. 34. No (deit shlall lbe hereafter contracted by the, general iissenbly unless suchi deblt sbflal he authorized by a law providing for thwecollection of an. annual tax or taxes sufliciellt to paty the interest on such debt as it falls due, and also to discharge the principal thereof within Fifteen years fronI the timne of contracting the same. SEC. 51. The persollal propeity of residents of this state sluill hel sub)ject to taxation in the, country or city whiere tile resident Ilolla tide residles for the, greater ilart of the year for which, tile tax may or shalll lIe levied 1 hscompiatonis derived- mainly from tile following so~urces: The Maryland ('ode, Public General Laws, codified by J. P'. Poe; Ivilg Brothers,' Baltimore, 19.04. Tile Maryland Code, Public Local Laws, adopted by thie G"eneral Assembly, Marcil 18, 1888: Baltimore, 1888. (See Appendix to the (ode of 1904 of General Laws.) Session Laws of the G,.eneral Assembly, 1888 to 1902 Some assistance was had fromt Taxation in Maryland, by Thomas Sewall Adams. Jobns Hopkins University Studies in hi stoiaan Political Science. Vol. XVIII: Baltimore, 1900. and riot elsewhere, exce~pt goods and chattels permanently located, which' sliall be taxed ini t lhe ('it v Or county whlere they are, so located, lbut tile general assemlbly miay bh hw provide for tile taxation of mortgages upon the property ill thlis state aind the debts secured thereby in tilt county, or citv whlere such p~roperty is1 situilted. OFFICERIS. Ihe officersnifost directly (conceneld~ wvit Ii taxiation are: nieWl (listrIl(t of the county. (2) D~istrIict assessors, appoinited by the countyt conllas-,ioilers, (Ine for ech ei ltection district. (3) (County boardl of control andi revie, omosed of the boards o COlIltV (o011111llSSionleI'S Of the severlal coullties. (4) Boards~ of control and review ill Baltimore, appoiriteil by the governor for groups of wards. (5) Appeal tax court of Baltimore city-tliree l)'rsols app1oilited aninually lb tile mayor and city council. (6i) (otmty collector, appointed by the county conlllissiorler. (7) State tax commissioner, appointed by the governor,, compt~roller, anti treasurer for a term (If four years. STATE REVENUES. A. TAXES. T. The, general ])ropertyJ tax. 1. Base --- ai. The, property include(d anid exemtpt. All property of every kind, nature, aint description within the, state, exce,(pt, as speciall exemlptel, is subj( tt to assessnient fir stalte, touiity, and inuinicipal tc txatton. (I) aend (2) There is no definition or ('lassoilt ationl of '' real' or ''personal' pIlojerty for purposes (If taxat ion( Cetamn suiljects are specially eniumerated. All certificaltes (If indebtedtliess issuid liv novy st~lt', counity public corp(Iratiloll, or foreign country lire siiie t ba i ii:l' il ind (If ani stalte or corporat ion beloniniig t ( residenits, and aill investmenits ill p~rix'ate securities. Corporations arc ill gelneral taxeml 1(1)o1 real estiate, and thle stock and bonds tif tihe corplorat ionl lien', is 111 tIx (Ill t heir peiTsollal property except inl thle case (If corlpora tions alot taxable 1)11 tleir stock: where there is no caipitial stock, tile lpropierty (111( assets (If the coalipany, real and ptersolnal,, alre soulject toI assessliielit. lit' prolpertv. real alnd pers(Inil, (If railroad( colnipalnies is subject to assessment only fill counity aiid m-uiiicipad purlIposes. All hionts toi certificates of ind(lellt edii('ss bearing inlte-rest issued by any railroad or other corporat Ion of' tlit' state, held by residents anti seeluredl by rnotrtgage (ti proper('ty Wl-liilly withiil this stlte, ale taxed to tie olwnel's. (:3) Ex niaptiolis, ill aiddit(ill tto publit property, are: ~Julgli-(('Ils rende~red by court (If record or- justices (If the Ileace; ('llir(cies wit I) furniture an dI parsoiiages; etineteries; cro s ilt e illls (t tl' J~~ l(ir provisions and fuel for the lise an~d corlsuinltioll of the family: wvorkillg tools (If liiietiillits alit alt isans; the first $300 wiortll of farminflg il11lpemenlts: wt'arin~g aippartl:1 fish in tile possessionl (If tiP-iernilll: htospitals; asyluntis: charitalile and ilelevtolent. ilnstitutiolis: liilo)aries: educational alnd lite'rary institutions; the iperstonal iprope(rty (If corp-orations hvn caplital stick (divitled into shares wia'ic are sublject to taxationl in tins state: the shares (If stock of railroad coru-pallies suiijet't to~ taxation tlpiIn their gross, receipts within tile stati', wid toI coIunty anud municipal taxatiton (11o11 their real aent personal jproIperty in the counties and cit ies of 716 WEALTH, DEBT, AND TAXATION. the state; the book accounts of merchants taxed on the fair average value of goods, wares, rand merchandise in stock; real property purchased by survivors of the late war for erection of monuments and parks, up to fifteeln acres; and persons assessed for less thaln $1(X). b. Assessm ment.-The counties are divided into assessment (listricts, which are comnpose( of the election districts. In assessing the property in eachl election district the assessors at large act with the assessor of the election district. The assessors req(uire of the taxpayers under oath a schedule of real anl personal property, with the value thereof. Failure to furnish a schedule is penalized by doubling tlhe taxes for the first year. False return is punislhable as perjury by a fine of $500 or by two years' imprisonment. Property is to be vallued at its full cash value and not as at a forced sale value. The fundamnental assessment was:made in 1896, but biennial revision of the assessmentil is provided for. The boards of county commissioners anld the appeal tax court of Baltilmore are directed( to revise all valuations of real property and to requlire at biennial listing as in 1896 of personal property. rTih lboards are to appoint the necessary assessors. The app)l)eal tax court of the city of Baltimlore has powers to assess all property and to make a general revision of all property at least once in every five years. Banks, state and national, and other incorporated institutions, corporationgr:, and joint-stock co(ipaTli'es asre asesse.1 locally on their real estate. Shares of stock in corporations owned ity residents and nonresidents are assessed for taxation and tihe taxes colle('cted froat thle corporation, whiclh may charge them to the account,of the slrarelholders. The revenile laws treat thie stockholders as the owners of so) mlll:l property, to ire estilated l)y the actual value of tlie stock. Tln capital stock of the ct}(poration is th(e representation of its )roperty. The state does not tax both the capital stock airid tle property represented hty it. The v'rluation is mal(de by the state tax co1m:mlissio4er (or the i)slis of reports f!oml thle corporation. (lRafilroad shlares are not taxablle.) 'lihe taxaiile value of shares of stock is ascertailned 1v tihe state tax:rmloiissioner by deducting from tie aggregate value of tlhe sliares of the It lks, (,or)poatiolls, or joint-stock comllpanies the assessed value of their nfal estate and (divi(ing tihe remainder by thle nunbtler of sh}ares. 'Tlie state tax commissioner is required to certify to the county commission)erls of tlie county where any shareholders reside. Sirares lield by 1Olinr('si(d(ets are t axabhle for county and nmulicieipal purposes where the })anlk or co(i) nyIv is situat(ed. All shlmr's ol storck in any )mink (other than nation.al) or in any corporation of any otler state orI coinitv mare to Ie valued at t,lecir actual mrrarket value. Tlrlose on w0llich rio d(lividend is paid are not to i)e valued at all. On suclh valuatioil tlie regilar irite for state purposes is to be paid, and also 30 cents ulponl eacll $100 for e{.unity., city, and municipal taxation where ti he owner resides. All hrbonds or other evidenrces of (lelit issuie(l hby rray corporation, )publie or private, foreign or d)omestic (exceptl the strate of Maryland), are to be assessed at their actutl val rue iTT tlre mrkr-ket rtd(l taxed at the same rate as foreign stock (supra). The p1)r1lic d(ebt of ti sate st ock loans rof tie (city of Baltimore, the cal)ital stock and h)bonds, certificates or otlher e'vihdncers of debt, interest bearing, iss,(ld I)y incorporated compallies of the state are to be assessed f(r sl it e taxes. Stock deit of tlhe state, o(r of the city of Baltimore, or shares in any bank or otlher corporation of the state on which t li state and county or city taxes are levied are to be allowed as a credit in the assessment of capital stock or the assets of corpanies without capital stock. So also tlhe proportionate amount of tlre value of tools and mrachinery is deducted in tlhe valuation of shares whlen such articles of n-anufacture are exempted froln taxation. State tax on public debt of tihe state. —The treasurer is required to levy state taxes on all the public debt of the state lheld by any person, resident or nonresident, assessed at tlhe following valuation: Debt bearing interest at 6 per cent, at par: interest at 5 per cent, $85 on $100; interest at 4~ per cent, $80 on $100; interest at 3 per cent, $65 on $100. Tlie tax is collected by retaining it out of tire interest falling due on the 1st day of July in each year. State taxes are also levied on Baltimore city loans on which interest is payable. Certificates of indebtedness issued by any individual or firr are to be assessed according to the rate of interest stipulated: Interest 6 per cent, at 50 per cent of face value; interest 5 per cent, at 41- per cent of face value; interest 44 per cent, at 37~ per cent of face value; interest 4 per cent, at 333 per cent of face value; interest 31~ per cent, at 29,;1 per cent of face value; interest 3 per cent, at 25 per cent of face value; interest other percentages, at corresponding valuations. Failurte to list bonds, notes, claims, or other evidences of debt is peralized b)y forbidding action at law or equity thereon until tlre tax is paid, with an addition of 50 pert cent per annumair where there is an intention to evade the taxes. Mortgageors are assessed for real estate at its actual value, without regard to tihe mortgage lien. (ovenants for tlhe mortgagor to pay the taxes onn the mortgage debt are unlawful. Distilled spirits are assessed as personal property. Report is to Ire made on Janruary I to the state tax commissionler, who fixes tire value. Where the distiller is a corporationT, the spirits are treated as distinct from tlie capital stock. Thle valuation is transmitted to the counties for local taxation. c. Fqualization.-The several boards of county commissioners acting as boards of control and review, and the same boards in Baltimore city, hear appeals from the assessments and may abate, lessen, or increase the valuations returned, assess omitted property, and correct the returns. Their proceedings are supervised by the state tax commissioner. 2. RateThe county commissioners of the several counties and the mayor and city council of Baltimore were in 1902 directed to levy the state taxes as follows: Ten and one-half cents on each $100 for schools; 1I cents on each $100 for books for schools; one-half of 1 cent on each $100 for sinking fund, various loans; one-eighth of 1 cent on each $100 for sinking fund, various loans; one-half of 1 cent on each $100 for sinking fund; 24 cents on each $100 for sinking fund; three-fourths of 1 cent on each $100 for new loan. The comptroller of the treasury levies the same state taxes on shares (f capital stock of all banks, incorporated institutions, and companies of the state. 3. CollectionTaxes are collected by the county collectors, who are compensated by a percentage of the amount of their collections. If taxes are paid by the 1st day of September of the year in which they are levied, a dedluction of 5 per cent may be made; if paid before October 1, there is a deduction of 4 per cent; if paid before November 1, one of 3 per cent. All state, county, and municipal taxes are liens on the TAXATION AND RITI EVENUE SYSTEMi -MARY LAND. 717 real estate of the taxpayer from( the timle of levy, and are considered in arrears (on the 1st day of January and bear interest at 6 per cent. Collection m av be enforced by distraint of personalty or sale of realty. II. Poll tax. There are no poll taxes, as they are forbidden by the constitution. III. Intheritan'tce taX. All estates, real and( persolnal, passing from any person whlo may die seized atnd possessed thereof, or by transfer i;telnded to take effect after the dleath of tthe onoto r, other than t the fatlert, mother, husband, wife, chill, or lilneal (lescenlldant of the decedelnt are subject to at tax of '21- per cent on every $100 of clear value over $500. IV. (Corporation tatxes. The line of demarcation betweenl the special -corporation taxes and the general property tax is nlot so clear in Marvland as in mIost of the other states. The tax onl the capital stock of corporatio- s has been included alove undler the general )roperty tax, beclause it seemed to be a substitute for the taxation of the stock to the stockholders, but that classification is somewhat arbitrary. The taxes on corporations that savor less of the general property tax are: The bonus on capital stock a tax which is closely analogous to the fees for incorporationl charged in most of the other states; the franchise tax on corporations; the tax on gross receipts of various corporations; and the taxes on insurance companies. Bonus on capital stock. -Every corporation incorporate d under any general or special law of the state, except, cemetery comnpanies, companies for purely benevolent and charitab)le purposes, railroad companies, and building and homestead associations, is required to pay to the state treasurer a bonus of one-eighth of 1 per cent on the authorized capital stock. The bonlus on the original capital is due upon incorporation and on the increase upon the recording of the (ctrtificate. The franchise tax on savings banks. — Every savings ban1k is required to pay annually a franchise tax to the amount of one-foourth of 1 per cent on the total deposits. Three-fourths of the tlax go to the county where the bank is located and one-fourt h to the state. The [ real property of the!bank is liable to assessment', 1)ut not the deposits. Failure to make r(ep)orts, or the mtaking of false rteports, subjects the officer of the bank to indictinent and fine. Tlhe tax on gross receipts. -— A franchise tax of I per cent per annumll is levied upon the gross receipt.s of all oil lipe-line companies and all title insulralnce colmp)anies' a tax of thr(ee-fourths of I per cent upon the annual gross receiipts of electric light com)panies: I1 per cent of gross receipts o(f (electric construction and gas companies ai(nd eve(ry foreign guano, phosphate, or fertilizer company. Thel gross rceipts tax on corporations is due on,TIulv 1. There arc like p1'lnalics foI failure to pay and nike rIeport as (on railroads. Asso)ialtiotls, partnelrships, and intdividuals engaged in tnlese( lines of bltsitss, exce(lt that of guano, phosphate, and fertilizer ()companie('s, are subject to tlhe gross receipts tax. Parloir, pala('(', and sleping a' tii coimil)panies are taxed at thlie rate of 2 per cent upon the tolal gross receipts fromt business done in the state. Failure to pay for sixty days subjects tlhe comipany to it penalty of 10 per cent. Telegraph, cal), express, translportation, telephone, safe deposit, trust, guarmanty, a1nd fidelity compani)st also pay 2 per cent on gross receipts frollL business in tlhe st.ate(. Franchise tax on railroads.-Railrloadls are taxed for state p)urposets upon their gross e'arlings, in lieu of any olther state tax on property or capital stock. But railroa(ls pay county and municipal taxes on real and personal property. Tlie rnte of tax is graduated according to tell gross earnings per mili () lillne Eightl-t entlhs of 1 per cent on the first $1,(0)) per mile'; 1 per ('cent () tilie fit's $1,0)()) to $2,0(X) per mlile: 2 per cent on the first earnings atlv)()e $2,00 p{)() r iill,. The tax is payable Julv 1, annually. Failure to niake rIel(orlt,o gross earnlings subljects tlie r(sponsibe(- ofrticer of the ('orpo:rtioin It fo)rfeitlure l( $501 ) S th the state. )( fault of palyment for one:' moltlh is pe)(, lizedl 5 )petr c('lt. Taxe's otn, insurance conllppanites. —()oreigt1 illSllatil.l(e (co()lIpitlliesLic(nse tax, $3(X): one-half of I per cent pewtr annumL o(n p)treiliums collct(tl in tlie state. 1)omiestic surety, emtllovers' liability, )(lrsotinl accid lt, plate glass, steam boiler, blurglary, and ()oth r kitids of' itsurant(tce, except life, fire, iand lmarie cotmp(l)anies anid m lutiual be)(lleftit ('.cllt)Iaies, Ilulst 1)'1y a license( of $1.5()() t t lhe ilnsural'(ce (tco'lllissi()oer. V. Business taxes (1d 1 licesses. Some taxes techrlically or legally (lefie(ld as ' licenise taxes" halve beenl inclutled u-nder corporation taxes, Iablove. Licen.ses generally are issuetd by county ot(icials and cover the territory of one countv, but the revenue from the followinrl accrues to the state treasury. The licenlses are annual unrless otherwise stated: Insutrance brokers, state, $100: inlsutrael1( brokers, county, $25: telegraph and express comlipanlies, $300(); itilCt (oners, license rated lupon the ailtlmunt in value of merchandis sei ol han'd: billiards ---first table, $50; each additional table,' $25 (cities and towns may i)mpose a furtherl tax). Brokerls —exelhange. $10): real esttte, $25: bill brokers, $50; grain, etc., in Baltinlore, $30; pawnbrokers, $1()0: shipping brokers, $50; shipping )broket's, fo runners, $.50:. 1 Hawkers anld peddlers —(on foot, $100): with horse an(d vtehicle, $150; with two horses anid vehlicle, $200. )rditnary keepers-rate olf rent or annual valiue $100) or less, $25; $100 to $2(0), $40; $20() to $30), $50 $300 to $400, $60; $400 to $500, $75; $500 to $7550, $90; $750 to $1,00(), $100; $1,0()0 to $2,00(), $1.50; $2,00)(0 to $3,000), $180; $3.(X1) to $5,(00), $250; $5,(X00) to $10,(XX), $400: over $10,(XX)(, $4.50; this carries the riglit to sell liquors ini quanttities less than 1 pint. Shows and th(eatrical exhiibitions —(Baltitn)r('e, $3 per night), $30 per year'. $1 p)er show: animals and curiosities, $15: stallion or jackass, highest sumo of the setaso(), iat leuast $10 for one mare; this paym'llent exemtl)s from all lot('ter' stat(' ttax; gypsies, $.5): dogs, unless taxed by municil)pal ordimance., inot less thanilt $1 for males and $2 for bitchies —omne mialle, however, is free to (ach hoius(eholder, except in Talbot i and 11larford c(unties, where( the rate is $1, mmale or female. Traders — persons ot her (lt an grouwers, takers, or manufacturers offering for sale goo)ts, wart'es, atldl mierc(lhani(lise where stock in ttrande is less thtan $1,()(0), $12: $ ) $1,0. to, $15: $1,5X) to $2,50N), $18; $2,50() to $4,00(), -22: $ 12; 4() to $6,()(00), $30; $0,()(X) to $8,01(), $40; $<S,00() to $10,(X), $50: $1().(X)() t) $15,)1(XK), $(5' $15,(X)00 to $20,0()00t), $SO: $20,)000 to $30,000(), $10)0: $3t10,000 t) ( $ 0),(X)0, $12 5: ovet $410,)00(, $150). Milliners. felmale, stock l(ss tl. ita $500, $6. Cigtarettes, $1(). Ret aitl oif liquors — stock not )r $5()()0, $1: $5)00 to $1,000, $35; $1,00))) to) $2.)()), $50(: $2,(X)0 t( $- f,000. $75: $-1,(00() to $,000)(), () $i;,0)00 () $.1,0), $12() $1(),(){)( to $2(X)(), $13(): $20,00() to $30,000()(), $14(): o)ve $30,(X)0, $15(). Sale (t of liqur n t fisheri(s, $6() sale of lilquol at lI hotrse' iaces, $4; ovster m(r ealtintg ho(use(s, $5). VI. Tax o (officiall cotn,81i,, isosnls. (Lxcext'f that they are ve(ry ]mta'y, thlese taxes are aalot)g(ous to tihe fees charged for oflicial co tnmissions it othe(' st ates.) I Judlg(ns of( circuit- courts, $5,i.): jludges of superior court, court (1' co(mmi n111( pletas, of circluit courit No,. '2 of Iltltintori, tile 1ltBltitlorei c(itv and i crimlitial courts, $5): siherill' of Baltimoitre city, $3(X); sherifl' oft Balti 718 WEALTH, DEBT, AND TAXATION. more county, $100; slheri'fs of other (conties, $20 to $100N) judge of orphans' (corllt, Baltimiorl, $50; judge of orphans' (courIt, severa:l counties, SI(: jiu.stice of lpece and constable, $2; tobacco inspecto(r's, $50; weigherls of live stock 1, $5 weitghers of grain, $10 notaries pl)ulicl(, Baltimlr, S20t): clerks of (court, $200 ) register of wills, 1Balt:i1,lre, $200; retgistir of wl ills, otiltr counties, $30 to $15). VII. 7IC on, cottlissionts of'executors a(lid admitniistrators. All commiUissions allowed to executors or ( adlministrators l y the or)phans' (courts oaf the state are subject to a tax of n(i(-tCtit] part of the sunm so allowed(. The orphans' court in fixing the colmmissions is to make no allowance for the tax. B. FEES. (See bomis on st)ock tilunler (Corporlatioli taxes.) InrsuIrance-Filing copy of charter (withl ir}stlraJtce ( ttcomissioner), $25: liling tlannualltl sttatelllit, $25; ccrtilicatce,tf atlt t,'it v (foreigntl) $10' certitiifi te of autlhrioy (dotesti), $2; ab.stralct, a:rnlutall statement, $2. Notaries Ipub)lIlic 'are relired(t( to pay to tihel' Stl:t' Ol (tl-all' f tllheir fees derived from protest. These fees llare (' ents flr 1ach llprotest, mailed or delivered. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property ilncluded and the mnethods of assessment and of equalization are in general the same as for state taxation, except that railroad property, like that of individuals, is to be taxed for county and city purposes. By special acts of the general assembly the county commissioners, to encourage certain industries, may exempt certain property from county taxation. The valuation of the rolling stock of railroads is t)o be divided by the state tax commissioner among the counties (and thle city, of TBaltimore) inl proportion to the mileage of railroads located tlherein. The real estate is assessed like that of individlls. Shares of stock in railroad companies are nlot taxed. 2. RateThe tax is levied by the county colmmissioners according to the special provisions for each county. 3. ( ollection,The method o(f collection is the same ais that for state taxes. II, III, and IV. Poll tax, inheritance tax, and corporation taxes. There are 1no c(olllty poll, inheritance, or special corporation taxes. V. Business taxes and licenses. County licenses are provided for in the Code of Public Local Laws for each separate county, but on account of their diversity, have not been compiled. Splecial tax on mortgages. —In nine counties all nmortgagors on record are requiredt annually to pay a tax of 8 per cent upon tlhe gross amon(unt of interest. In tle remaining counties and Baltimolre city the former mortgage tax is repealed. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseAll municipal taxes are levied upon the property as assessed for state and county taxes, in conformity with the general laws relating to revenue and taxes andl with the public local laws applicable to the several counties and cities. Railroad property is subject to municipal taxation. 2. RateThe rate is determined by the mayor andt city council utnder the local laws. 3. Collection — The method of collection is the sa county taxes. II, III, and IV. Poll tax, inheritance, (Ilua corporation taxes., There are no municipal poll, inhc:itance, or special corporation taxes. V. Business taxes and licenses. Municipal liquor licenses and licenses on '-ers.ml other lines of business are governed by local laws appi(.oie to the several counties and municipalities. (See Code f PubIlit Local Laws, 1888, and Appendix in Code of Public General Laws, 19C SCHOOL R]EVENU ES. For the support of free publlic sch 15 cents is to be levied on each $10 erty and the proceeds distributed tP ties according to their school popu' is not sufficient, the county colni ized to levy an additional tax nC per $100. The income fromi the state scho<, the revenues from the dog taxes.(oil cUrtamn lines t and: licenses also go to the stup) ) of schools. TAXATION AND REVENUE SYSTEMS-MASSA(CHUSETTS. MASSAC(I ISETTS.' 719 The general property tax is ulsetl in Massachlisetts for both state and local purposes. It is the main dependence of the local governmtents, but, the state (overnmlent draws very heavil-y upon otlher sources as well. Peculiar features of the system are the listing of polls along with property and of certain incomes as if property, and the apportioning( of county and state taxes on both thereof, as well as on real and personal property ainong the towns and cities. The assessment of real and personal p)roperty, including inconmes, and of polls and the genleral administration of this tax are matters of local administration mainly. The state levies, through the agencies of the towns and( cities, a so-called direct state tax (usually expresse(l in round numbers ---in 1902 it was $2,5(),000; in 190.03, $1,500,000), apportioned among them on the basis of the local valuations and enumeration of polls roughly equalized. The general corporation tax, or so-called general franchise tax, adnmiistered largely by state officials, is a distingu,.hing feature of the Massaclhusetts system. This tax arnd, certatin special corporation taxes yield a lpr<-.-.. of the state revenue. 'ire usually regarded as characteristic.., method of taxing mortgages, adopted in I SS. lit iagn is to impose but one tax on real estate, whether iL rrtgaged or not, an(d to leave the two parties at interes,, where real estate is mortgaged, to adjust the equities in the matter of taxation between themselv,~s as the — see fit. The mortgage is listed as in the pr;operty, and the excess in the value ot Len pr,, or'ty, er the mortgage, if there be any, is listed separa- l y. ' nder this law it is customary for the mortgag,',to pay all the taxes. STITUTIONAL PROVISIONS. i THIE SECOND. CHAPTER I. And while the public lcharges of governiment, or any part thereof,;hall be, aessessed on polls ald cstates, ill thel manner that llas hitherto (een practiced, in order thuat stuch assessmlents ' ay liev e made with equalV. there s hall ble ia valtlil i. (:it estates within the conmlionwealth, taken lmew once in every ten yearls at (leasti, ad as muc1(11 oftener as the general.(iirt shall (rder. PART TH'iE ltIRST. ARTI(lE X. Each individual of the society lias a right to be protected 1b it in the,njoyment of his life, liberty, and property,. according t1( staolii g laws. lie is ()btlige(l, conse(uently, to contrilbute his sha1re () tt(,he (xiense of this protect ion: to give his )personal service or an e(uivaltcli, whew nec-,ssar1V; but no part of the property of any individual canll, w.il jullstice, b[e taken froIn limn, or applie(l to public uses, withlout Ilis c("Iseiit, or tlhat of tlhe representative Iody tof the people * * * ARTICLE XXIII. No subsidyl, charge, tax, inmport, or duties ought to be eslta.blished, fixed, laid, r levied(l under any pretext whatsoever, itlout the conselnt of the people or. their representa tives in thle legislature. O)FFICE IS. The officers most d(irectly comncerned( with taxation are: (1) TIle town assessors, three (or more in each towni, elected at the annual town meeting, for terms varying from one to three years. The selectmen may be made the assessors, or they may so act if none are elected by thle town. If tlhe select men fail to act, the county commiissioin may appoint. (2) Assessors in. cities. --- —There is no general statlte ill regard to tlhe appointnlent, of assessors in cities, and tlhe practice varies so greatly that no summation is possible. Such assessors, who are usually thlree in numlber, but sometiimes one and sometimes nine, are ill sonTme cities appointed by tile mayor, in soime elec(ted(l the coullncil, all in otliers elected by the people. (3) The town c('ollectors of taxes, On( on r more1' ill each towni, elected annually in town meeting. The town may at,any meeting appoint tlhe town treasurer tax collector. TIhe (constables act as tax collectors unless other persons ar are appinted'( as such. (4) Collectors in cities, usually one ill each city, elected for terms fixed by the chlarters. (5) The state auditor of accounts, electe(l annually at the state election. (6) The state tax cornmissiollir, aill)ppintCed b)y the governor for a term of three years. STATE REVENUES. A. TAXES. I. The general property tax. (N. B. -JCertain features of the poll tax are so inextricably bound ti up with the general Tproerty tax that neither tax could be fully described( by itself, and both are therefore incorporated here. Since 1901, however, thle poll tax lhas been made an annual tax of $2 on every male inhabitant over. 20 years of age.) 1. Basea. The property include d and exempt.. All prol)erty, real arnd personal, situated within the commonwealth, ARTICLE IV. 'Ill power and authority are Ilreby given and Ail court * * * to impose and( levy prot1issessments, rates, and taxes, upon all the. resident, and estates lying withlin, the said Io impose and levy reasonable duties and {:. c, \rlgoo s, lr.l ', ieL e nasi. ' t-? ii u i t.'.....i.i.,-',, i whatsoever, brougnt. -:duced, ilmanufactured, o(r being within the same. * * * t l, 1 This compilation is (lderi d mainly from the following sources: Report of thie commnissiol to in(quire into the expediency of revising and amending the laws of I, commonwealth relating to taxation. October, 1897: Boston, 1897. The Revised Laws of thle C(,imonwealth of Massachusetts, enacted November 21, 1901, to take e'ect January 1, 1902. In two volumes and an index volume: Boston, 1902. A compilation of the laws relating to taxation b1 tlhe local assessors in Massachusetts, prepared for the use of assessol[ alind collectors in cities and towns, by Wrn. I). T. Trefry, tax commissi ier: Boston, 1902. Revised laws relating to taxes and excises for rex nue tlpon corporations in Massachusetts: Boston, 190?. 720 W\EALTH, DEBT, AND TAXATTON. and( all personal propeity of the inhabitants wherever situated, unless expressly exempted by law, is subject to taxation. (1) "' teal estate," for tlhe purpose of taxation, includel s lnot only all and(, )lt a:lso.ll things affix(ed thereto. The mort'it:gee's interest in the lan(l is tnxal)le as real estate. '(2) " Personal estate,"'' for purposes of taxation, inclldes: ((a) Goods, chattels. Io)l(le, and effects wherever they ar:c (h), shlils anld vessels lnot engagled in the foreign carrying trade; I (c) Itonet at interest and oth'lr deb)ts due the persons to be taxed ovetr Iand above what they aIre indebted or pay interest for; debts secured I!v lmoirttgages on taxable re1' estate are not inclu'ded in suchl taxatlle' dcbts, andl may not be -used to reduce the atmount of taxabtle debts due(' () stocks and bonds, public and other; b}t shares in (orporaIt ions clhartered by the comnlmonwealtlh are iot taxable t to the hloldr, lxation being secured by the general franchisel tax: (i) income froma()i an anuity or from ships engaged in tlthe for(eigll carrylin ttrad(le, and so ln1uch of the income off a profession t, t(h.de, or inlmploiymnti as exceeds $2,0()0 a year; but no incotme is taxal)l if derived froml piro(.erty sluje'ct to taxation. Under this provision inco'mies frlcll pr'ofessions andl salaries 'are taxable, and it lhas been lieh that iinco(mnes from trade b)einlg der'ivc'd friom skill and managemrent as well as froni the use of capitall taxed are taxable. (3) Exemnpti(ons from taxation, in addition to public property, are: The personal property of literary, )enevolemt., (ch'arit.al)he, and scientific institutions, and of templ)eranee societies incorpoirated in the commonwealth and tle real estate owned and occupied )by them, but such property is not exempt if the income is divided among the stockholders or l'imemi)be''rs; the real and personal estate of incorporated agricultural societies; the real and personal estate of any Grand Army or veteran association incorporated in the commonwealth to the extent of $20,000 if used and occupied by posts of the Grand Army; the Bunker Hill monument; houses of religious worship and the pews and furniture; cemeteries, tombs, and rights of l)rial; the property to the amount of $500 of a widow, of an unmarried womanl over 21 years of age, of a person over 75 years of age, or of a minor whose father is deceased, provided that the whole estate, real and personal, of such persons does not exceed in value $1,000; the wearing apparel and farming utensils of every person, his household furniture not exceeding $1,000 in value, and the necessary tools of a mechanic not exceeding $300 in value; the property of soldiers and sailors who servied in the Civil War and were disabled, their wives and widows, to the amount of $2,00()0 where the whole estate does not exceed $5,000; plantations of chlestnut, hickory, white aslh, white oak, and other trees, where the land is devoted exclusively to the growt li of tIhe trees, for ten years after the trees reach 4 feet; ships and vessels engaged in the foreign carrying trade are exempt, but the yearly incomne derived therefroni is taxable;; the capital stock, corporate franchises, and personal property ovf (corporation 1banks; mules, horses, and neat cattle less thlan I v1er ild; swine and sheep less than 6 months ioldi, and domestic. fiiowls oiit exceeding $15 in value. b. i'Assess;,e;t. A st riking feature connected wit i the assessiIentt is the set of unusual and extraordinary powers conferre1 1 upon1 tlhe assessors, whAo not orIly make the valuation:s tandi list, the polls and estates but. make the final tax evy, (or, as it, is called in the statutes, assess the taxes,' 1)y ichll is meant that they apportion among the variotus polls and estates as valued by tthem th e amlnount of taxes authorized to be raised in their town or city for towvn or city c ounty, and statte pulrposes. They also "commtit, the tax list with thieir warrants to the collector of taxes, ' and may even grant "abatements'," or retductioins, in taxes t o Repealed in 1!X)2; chap. 374, acts of 1902. individuals after the tax bills are mrade out. They thus perform the functions and have the powers of assessors, auditors, equalizers, local boards of review, and local boards of appeal with respect to taxation; butlt an appeal from the arbitrary exercise of these powers lies to the county commlissioners. Under the statutes the assessors publish a notice requiring the inhabitants of eachl town or city to bring in sworn "true lists" of all their property, but there is no machinery or penalties for comlpelling the inhabitants to obey this requirement. Should anyone do so, lie is entitled to have his list "receiv-ed as true,' excep)t as to valuations, but most property is listed by the assessors "according to their best information." 'The assessment refers to the Ist day of May, and valuations are to be at the fair cash value. Property exempted from taxation, except that of charital)le and religious institutions, is also listed and valued for purposes of statistical inforination. Real estate is listed annually, lmortgages being treated as an interest in real estate and listed in the place where the real estate lies, and personal property is also assessed annually and in the city or town of which the owner is a resident, except stock in trade and machinery employed in other places, which is assessed where it is located. c. Equalization.-Strictly speaking, there is no provision for local equalization. Taxpayers overassessed may obtain redress either from the assessors, the county commissioners, or the superior court. But there is no machinery designed to raise the assessments which may be below the fair cash value, except to call the assessors to account for nonperformance of duties. The following section seems to imnply a system of state equalization, but it should be observed tlhat it operates on the apportionment or share of state and of county taxes to each city or town and not upon the valuations, and operates only triennially. Revised laws, chapter 12, sectionm 100. --- Tle tax commissioner slall, before the first day of January iii the year nineteen hundred and four anid i)efore the limst day of Janulary in every third year thereafter, prepare and report iii prit to tile genemral comurt, withlin the first week of its then next succeeding session, an eqiualization and apportionment upon the several cities anid towns, of tIe inuimber of polls, the amount of property, and the proporti mi of every oe ne tlousand dollars of state or coultty tax, incihcldinirg polls ait oi e-teinthi of a mill each, which should be assessed upon each, city iand tiown." The unit of apportionment: is $1,000. The amount which the polls "will raise at one-te:nth of a menuill each is dleducted front $1,000 in deternmining the property tax rate for each town. 2. RateThe aggregate amount of state and county taxes to!be raised is fixed bv the legislature at each session. |Each town or city is required to raise its quota for state and count-y purposess by a levy on polls and estates. Once every three years the tax comnmissionex TAXATION AND REVENUE SYSTEMS-MASSACHUSETTS. 721 determines what proportion of the whole each town or city is to pay. The assessors in the towns then determine the rates by apportionment upon the property subject to taxation. There is thus no state rate as such. 3. CollectionAll taxes are collected by the town tax collectors, and are payable on demand by him. If they remain unpaid for fourteen days after demand and notice, they may be collected by distress and sale and in certain cases by arrest and imprisonment. Taxes on land become a lien on May 1. II. Poll tax. The first section of the revenue laws says: "A poll tax of two dollars shall be assessed oneverymale inhabitant of the commonwealth above the age of twenty years, whether a citizen of the United States or an alien." This tax is paid into the mnunicipal treasuries as part of the fund out of which the state's share of taxes is drawn. III. Inheritance tax. All property within the jurisdiction of the state, corporeal or incorporeal, and any interest therein, whether belonging to inhabitants of the state or not, which shall pass by will, or by the laws regulating intestate succession, or by deed, sale, or gift, intended to take effect in possession after the death of the grantor except to or for the use of the father, mother, husband, wife, lineal descendant, brother, sister, adopted child, the wife or widow of a son, or the husband of a daughter of a decedent, is subject to the collateral inheritance tax of 5 per cent of the value of the share or gift. Gifts to institutions whose property is exemlpt and to towns for public purposes are also exempt anld no distributive share or gift is subject to the tax unless its value exceeds $500. The value is appraised by the probate court. This tax with the interest thereon attaches as a lien to the property and is collected by the treasurer of the commonwealth. IV. Corporation taxes. Corporations are taxed by the state upon all those elements in their wealth which can not be reached with comparative ease and certainty by the local assessors. But the state retains for its own use only that portion of the taxes so raised whichwould not, under the gen-I eral principles determlining the situs of pr(operty, naturally belong to some one of the towns and cities, and therefore turns back to the towns a considerable part of that which is collected. In 1903 the law relating to corporations was extensively revised. The following analysis follows that in force in 1902: The general corporation tax is also known as a general franchise tax or a tax on the corporate excess. It is administered by the state tax commissioner. 932-07 —46 I-e ascertains the market value of the shares of the capital stock of each corporation, which is denominated the value of the corporate franchise. From this amount are deducted certain items locally taxed and certain items regarded as lying beyond the jurisdiction of the state. The balance is assessed as the "corporate excess," and the corporations pay the tax directly into the state treasury. The deductions allowed in the case of all corporations are: Real estate and mIacillnery taxed( 1) towns and cities in Massachusetts; and in the case of all but railroad, telegraph, telephone, or street railway conmpanies, real estate and machinery locally taxed -wherever situated; in the case of a railroad or telegraph company, or of a street railway company, domestic or foreign, so much of the value of its capital stock as is proportionate to the length of line outside the state; in the case of a domestic telephone company, all stock llel(d by it in other corporations which has been taxed in Massachusetts or elsewhere; and in the case of foreign telephone companies, as much of its capital stock as is proportional to the number of telephones controlled or used outside the state. The rate of taxation levied upon the corporate excess is determined by the commissioner, who ascertains the total amount raised by taxation other than on polls in all the different towns and cities, and divides that by the total valuation of property as returned by the assessors. The amount raised ly the tax on corporate excess is distributed in part to towns anll cities in proportion to the number of shares helhd biy citizens thereof in each town. The remainlder, w1hich represents the tax on sliares of stock 1held outside the state, renmains in the state treasury. In the case of foreign telegraph companies the sharelolders are not sought out and the state takes the entire tax. The following cases are departures from the general rule already laid down, eitler in the direction of special procedure or of additional taxes imposed: Shares of stock in bankls, ational or state, are assessed locally to the owners and not I}) tih state tax coltnmissioner. The bank advances thle tax. Tlie revenlle (obtained is distributed among the towns and cities where the sharehol(lers reside, and the state receives as its share that levied on the sllars of foreign stockholders. Savings btanks are taxed l11n tllir deposits at the rate of one-half of 1 per cent per a111nnm, payable semiannually, which is computed lupon the average ldehposits for etach six months; but the anlmout invested in taxabll real estate tand mortgages is deducted. Cooperartive banks are exteipt except upon their real estate. Tlhe tax (on savings bank deposits is inl lieu of all other taxes. The Massachusetts Hlospital Life Insurance Com1lpany is taxed in much tlle same manner as savings banks. Life insurance comnpanies, domestic and foreign, pay an excise tax of one-fourth of I per cent per annuml upon tlie net value of all policies in force. All othler domestic insurance companies pay 1 per cent on net premiums except premiums received in other states wlere they are subject to a like tax. All other.foreign insurance companies pay 2 per cent on net premiums received in Massachusetts. There is a retaliatory tax on insurance companies of every class organized in states which tax Massachusetts companies more heavily, 722 WEALTH, DEBT, AND TAXATION. and a 2 per cent additional tax on companies chartered outside of the United States if they fail to keep on deposit in the United States proper security for losses. Trust companies are taxable on their deposits or trust funds, and this tax is treated in the sare manner as that on corporate excess. Street railway companies whose lines are partly within andl partly without the state, which have paid dividends from the beginning aggregating 6( per cent per annum, are required to pay a tax equlal to the excess over 8 per cent in any dividend declared over that amlount. Street railroads generally pay an excise tax in each town on that proportion of their gross receipts which corresponds to the miles of track in each town or city. The rates are: Gross receipts, $4,S0() or less per mile, 1 per cent; $4,000 to $7,000 per mile, 2 per cent. $7,00X) to $14,000 per mile, 21 per cent; $14,000 to $21,00() per mile, 2. per cent: $21,000 to $28,000 per mile, 21 per cent; over $28,(000 per mile, 3 per cent. These taxes are devoted to the care of the streets. Domestic mining and quarrying companies doing business outside the commonwealth pay semiannually one-twentieth of I per cent on the par value of their capital stock andl 4 per cent on net profits. Similar companies having a usual place of business in Ma.ssachusetts, but organized under laws of other states, pay semliannlually one-fortieth of 1 per cent on par value of stock paid in; but tills tax is not to exceed $300. Corporations (domestic) formed to construct railroads or railroads and telegraphs in foreign countries, pay one-twentieth of 1 per cent per annuim, divided into semiannual installments. Gas and electric light companies have to bear the expense of the board of gas and electric light commissioners and the cost of inspectors of gas meters. Railroads bear the expense of the railroad commission and the costs of inquests on travelers killed. V. Business talxes and licenses. The commonwealth receives one-fourth of the local liquor licenses. (See Municipal revenues.) Itinerant vendors pay to the secretary of commnnonwealthl a license fee of $25 for one year; hawkers and peddlers, $50); agentts of foreign fire insurance companies not authorized to do busimness inl Massachusetts, $20. B. FEES. Secretary of the commonwealth. ---Articles of incorporation and andemninents thereto, one-twentietli of I per cenit of capital stock, but ]ot less than $5 nor more than $200. In 1903, made olle-fortieth of 1 per cent biut inot less than $10. Commissioner of corporations. —For every writ served upon him as attorney for a foreign corporation, $2. Treasitrer. -— For filing first papers of foreign corporations, $25. TlIe commonwealth receives the procee(ds of a. fee of $2 chliarged for tilhe inspect(ion of steail boilers. Insurance c(oimissioner.-Valuations of life policies, 21> lmills per $1,0(X) of insuanuice( examination of domestic companies, $30; filing charter of foreign comllpanies, $30: application for admlission and annual statentent, $20) licenses for agents in foreign insurance comipanies, $20 annually; insiuranice broker, $20; renewal, $2; certificate of valuation of policies of life illsuranice comlpanlies, $2. CO UNTY IR EVENUES. The counties in Ma.ssachusetts have very little autonomy and no strictly indepenldent tax levy for their support. They merely receive ilto their treasuries certtain st3ums allotted to them unlder i(:orders of the general court, antd assessed and collected by tlhe town and city assessors upoin the polls an,( esttttes in each town and city. Tlie entire machinery for con)ty tMaxes has therefore been (lescribed undler the h1ead of State revenues. MUNICIPAL REVENUES. Town and city taxes on polls and estates are assessed, levied, and collected in the sane manner as has already been described for state revenues, and no further analysis is necessary. Owing to the large degree of autonomy enjoyed by the towns and cities there are many local differences of law and practice. These practices and local institutions rest as often upon tradition as upon express grant by any legislative authority, and in some cases suggest that the original powers of the local authorities are superior even to those of the commonwealth. V. Busin.ess taxes and licenses. Liquor licenses, annual —irst class, liquors of all kinds, to be drunk on premises, minimum, $1,000; second class, malt liquors, cider, and light wines, to be drunk on premises, minimum, $250; third class, nalt liquors and cider, to be drunk on premises, mninimunm, $250; fourth class, liquors of any kind, not to be drunk on premises, minimum, $300; fifth class, malt liquors, cider, light wines, not to be drunk on premises, minimumi, $150; sixth class, retail druggists, $1; seventh class, paints and chemicals, $1. Of these, the cities receive three-fourths. Other licenses, annual-Auctioneers, not less than $2; billiard saloons, not less than $2; bowling alleys, not less than $2; carriages, $1; dogs, for breeding, five in number, $25, over five, $50; males and spayed females, $2; females, $5; peddlers, towns of 1,000, $3; 1,000 to 2,000, $6; 2,000) to 3,00), $8: 3,000 to 4,000, $10; cities and other towns, $10 plus $1 per 1,000, limit, $25; horse killing establishments, not to exceed $1; intelligence offices, not less than $2; junk dealers, not less than $2; milk dealers, 50 cents; oyster digging, $2.50; pawnbrokers, $50; plumbers-master, $2; journeymen, 50 cents; private detectives, $10; slaughterhouses, not less than $1; steamboats, not less than $1; skating rinks and picnic groves, not less than $2; surveyor of lumber, not less than $1. VI. Special property taxes. Watering rates.- This tax is treated as a part of the general property tax, in which its returns are merged. In form it suggests at special assessment, but it differs therefrom in that it is regularly recurrent each year and is not for tany permanent improvement. It differs from the general property tax in that it is levied on part of the property only, and assessed upon each linear foot of frontage instead of upon valuation. In some cities and towns the same services are charged to the general property tax. It is levied and collected by the same officers as the general property tax. A city may determine that the streets, or certain streets, or portions of streets shall be watered, in whole or in part, at the expense of the abutters. In such event the expense for a municipal year, the proportion thereof to be borne by abutters, and the rate to b)e assessed upon each linear foot of frontage upon such streets or portions of such streets is estimated and determined by the board of aldermen, and assessed upon the estates abutting on such streets in proportion to tlie number of linear feet of each estate on the watered street. Tlie amount on each estate is determined by the board, or, if thle board so determines, by the TAXATION AND REVENUE SYSTEMS-MICHIGAN.72 723 board of public works, the board of street commissioners, superintendent of streets, or other officer, who certifies the same to the assessors. This tax is included in the annual tax bill of such estates and collected as other taxes on the same estates. SCHOOL REVENUES. The sum of $100,000 is to be, paid an-nually from the treasury of the commnonwealth into the school futnd until the princeipal amounts to $5,000,000. The income is apportioned aniong, the towvns, to be applied by the school conmnuttees to the public schools. Towns are required, under penalty of forfeitures, to raise by tatxation nmoney necessa-ry for the support of public schools, whithishall gro to the school committees of the town. MICHIGAN.' The constitution of Michigan, adopted in 1850, prescribed the general proJperty tax for state andl loca~l purposes, but also perlnittedl the legislature to levy "specific " taxes upon certain classes of corporations for cer- tain state purposes, mnainly educational, such specificI taxes to be in lieu of all other taxes..Under the latter provision the leg~islature levied a tax on the gross receipts of railroads and other largre corporations. InI 1900 the constitution was am~ended so as to permnit of what was popularly known as "equal taxation,' or the taxation of railroads and largre corporations on their entire property in the state as (determnined andl assessedi by a state board at a rate equal to the averag~e rate for state, county, and municipal purposes assessedl ul)on other property. The changes made by the legrislatuire in the revenue laws lpursuant to this amnendm~ent wenit into effect for the mnost Jpart in 19021. On that account both systems will have to be d]escribedl. CONSTITrUTION AL PEOWVI54( )NxS. ARTiCLE XIV. SEC. 1. All specific state taxes, except those receivedl from thie mining companies of tlie ipper peninsula, shall he appliedl In paying 1 the interest uponl the primiary school, uniiversitv, and other e((beat iona~l funds, aiid the interest and principal of the state debt, in thie or1der herein recited, Until the extinguislieneit of thie state debt, other t han] the amounts due to educational funds, when suich spec(ific taxes shall] he added to and conIstitute at lart of the primaly sc~hool initerest fund. The legislature shall provide for an annual tax, suifh(cwrit wxit I other resources to pay the estiniated expenses of the state goverinient, the interest of the, state (lebt, and such deficienIcy as may occuir in the resources. SEC. 1.0 (as amended in 190.The state may Icontinniv to collect all specific taxes accruing to the treasury under existiri, laws. I'hec legislature may provide, for the collection of specific taxes fromi corporationls. The legislature may provide for the assessment of the property of corporations, at its true c ash valuie, by a, state b)oard of assessors, and for the levying and collection of taxes thereon. All taxes herealfter1 levied on the property of such classes of corporations as are pavinig specific. taxes under laws in force on Novemnber 6, 19(X), shiall be, applied ats p)rovided for specific. taxes in section One of this article. SEC. 11 (as am-ended in 1.900). The, legislature shall provide a un11ifo rm rule of taxation, except, on property paving specific taxes, riud taXes shall 'This compilation is, derived mainly from. the following souirces: The Compiled Laws of the State of Mlichigan of 1897. ('orapiled uinder provision of the law 1wv L. M'. Miller; 3 volumies and ani ind~ex: Lan'sing, Mich.,7 1899. ubli Acs(f19,No. 19, approved March 15, 1899. Public Acts of 1899, No. 179. approved,June '23, 1899. Public Ac-t*s of 19t0l No. 173', approved Mtay 27, 1901. he levied on such property as shiall he pec ibe wb law:PoxidxTa the legislature shall. provide it uniform rule of taxation fur such p~ropertv its shall be assessed by i, state Iboardoif assessors,,and (Ihe rate of taxation on such property shahl be the rate which the s~tat loard of iissessors shiall ascertain anid determinie is the aveirage rate levied upon (othier p~ropert v upon which ad valorem taxes are assessed for st~ate, couniityv, townshrip, School, and uxautnwiepal puirpos5es. SEC. 12. All assessmients hereafter authorized shll he on piropertyv at its cash value. SEC. 13 (as amended in 19(X). In the yea~r 1901 and every fifth year thereafter, and at such1 other times as thle legislature may direct., thre legislature shall provide for,an equ alizatioin (if iissessimints hi, i estate hoard, On all taxable, property, excelpt, that. faxed under laws passed pursuant tol section tenl of this article. S~CI. 1 4. Every law wvhiich imposes, cIontinuies, or revives a tax Shall distinct ly state the tax, andl the (ilject. to which it, is to. be mipplied; and it, shall niot. be sufficient, to refer to an (Ithicr law to fix suchl tax or ob~ject. 0 PRICEIRS. The officers most (lirectly, concerned with taxation are: (1) The sup(ervisors, elected animally in each township, who niake thme iinitial assessments; iii m1ciiipoirat(d x i hares and~ in eIerl-aiii (cities this work is done by an othicerI call1ed the assessor, Or ya. board ouf assessors. (2) The board of review for etach toiwnishiip, compo)Ised (if the supervisor, andl twol taxpaying landholders celctedl for tI yi emars, Onle ili each alternate year. (3) The county hoard of suipervisors, com11posedl of, thme super-visors of each township ini the coulntv, which equjilizes thme missessmeiit buetween townships, v~illages, etc. (4) The state board of equidizat~ioii, consistimig if tie lieuteniant goveruior, thme auditor-general, tIme, secretmiry (If stniit-e, the state treasurer, land the comimissioner oif thme land office. (.5) The state b~oard (If tax conmmissioners, createdl in 1899, formerly oif three, nIow Of liVe. nieMhiers, app~ointedh Iy the governor fior'ia full term of six years. (6) Thle township trelasurer, who acts, as tax collector. STAATE REVENUES,. A. TAXES. I. Thme qenerail p~ropiwet?! tax. 1. Ba(I.' a. T7he propertyi ntelued and,( exempt. All p~roperty, real and per'sonal, within the, jur-isdiction of the state, not exp~ressly- exetup~ted, is sul)ject t.ti this tax. (I).~Read property' includesma~llaswilitesit, arid all buildimgs amil tixturas thereon, land a ppmiit (liiiclli' thereto. Rteal estate is assessed1 Iii them t-ownship or plasci Whiler Situaited( tui both the Owner amid the occupaint. Possessorv clatimis to liomestead lliari(1 are assessed as persmiii p~roplerty. 724 WEALTH, DEBT, AND TAXATION. (2) " Persotnal property " inicludes all moneys; all annuities and royalties; all goods, chatterls, ariti effects within the state; all shrips, boats, anl vessels, and their appurtenances tlelonging to inhabitants of this state, whetlher at hiome or abroad; all goods, chattels, aid effects belongingw to irlhabitanuts of this state, situate without this state, except property actually and permanently invested in busilness in another state-, all11 credits of every kind belonging to inhabitanits of thtis state, ove1r, suIrd above the amounts owed by themt; all shares in corporations organiized under the laws of this state, wheen the property of such corporatiotns is iot exempt or is not taxable in itself, or when the p)ersonal jproperty is not taxed: all shares in banks within the state, at their cash value, after deducting the assessed value (f rearl property of thle banks; all shares of foreign corporations, exceApti national blaiks,' ownedl by citizens of the state; all interests owriecl by individuals in Inlsde, thle fee of which is in the state or the United States; all buildinigs and improvemeints upon leased lands except when real pIroperty is assessed to same person; tombs and vaults for Itire, and the stock of anyv ecorpor'ation owning them;, all other persorai property xnot, specially exemipt; all nursery stock and trees: all prodtice and grain onl lhand, stored in warehouse or mill, and in transit, owned. withilri the(! statet: the1 personal property of till gas and coke cornpanies, natural]. gas companiies, electric light companies, waterworks companies anld hydratulic- cotllipfanics, to be assessedi in the t~onsviihp, villac'e, or city where, thle prilcipa'l works a-re located, thle mnains,, pip~es, land wxires of suc h coin(lianlies being assessed as personal prioperty, thle pcrsouial property of street ra il road, plank road, cable or ele]ctric- railroad, or transportation cotipan~ies, lbridlge conmpanies, a11( all othier coninpanics not required to ptay at specific, tax to the stafit in lieu oif aill other taxes, shall. be assessed in the, township, village, or ( ity wxhe re its principal business office is sitriated, atnd thte track, road, or b)ridge (Ot ally suIch courpany shall he hield to be personial ipropvtnty, and may be assessed in the township, etc., whiere ~it, is loc-ated, used, or laid. (3) Exciuptioris, in addition toi all, piilblie piopeorty, arc: Property of libiar x berivolent, cliaritable, educational, ani scientific itistitutions: houses of publlic, worship and patrsonages; cemreteries; the property v(f persons who, inl the opinion of the supervisor aried hoord of feviewV hly reason of poverty, are unabile to contributit towardl the puiblic charges; property of state and local agricultuira-l socictres; parks ai-id atinories: property (of posts of the Grand Armiy of the Reipubli, Sons of V eteranis' Union Veterans LUnioris, and oif Women's Re(lief ((oips, of ill oliing Men's Christian Associationis, andl if- Worm ri s ( limistian Teniip( rance Uriiorn associatiotis, Yotinc People's Christian Un.inois, and stiiiirlar assocititiotns; pensions receivable from the Urited SI 'des; property of Itidians who are not citizens; the library, fanily pictuires, schioolbooks, one sewitig machine, arid wearing apparel risi (1aimld omwried b~y eache iridi vidtual or family: liouseb old furniture, pnrx isions, anl~d fuel to thle vthile of $500(K to each household; working fools, of any mnechanic, to $11thire ap~paratuls of organized companies, all muiles, horses, anil cattle not, (ier one year 01(1, till sheep and swxinc iiot over six months old, aniel all dorriest icatel hmirds; personal propert v owxned ninri used b~y any lrousehiolder In) C( oum (tiot. with his business to the value of $2t0): all property of flu WXomian's Auxiliar~y Society o.-f the University omf Michigan. Tue law iloes not, expressly provide, for mortgages, hut they areT regarded as taxabhe 1ro)011rt of the miort-gagee. Personal property sub)ject to a mrortgage iiiix lie taxed in tIe, hratids (of the, peismnin P )0SSioii0. Until 1,901 railroads were exernipt fromt tire general property tax by virtue of paying a spe~cific" ' ax onl gross earnings, but sinice therml thy aeen. taxed f or state t axationi ii pon all their property, ra n pe(r'sonail, anid franchises, " sail franlchilses, rot, to be, directly assessed, but, to be taken into consideration in dheterruiruirigi) the value (if other property." The sam e, general principle is rurrade by tIre statute applicable to express corapanies, car companies, fast, frviglit lines, and union station and depot. coinpanies. b. Awss8ment.-Ini general, there is h~ut One comiplete assessm-ent roll for state., county, and municipal taxes, but iucorporate(1 villages atmd certain cities may cause a separate roll to be made up for their own taxa Lion. 3he state assessment, determined by the state board of equalization for five years, is in effect a mere apportionment of the burden of state governmnent among the counties, irrespective of the annual local assessment upon which the state tax is actually collected. The township, village, ward, or city is the unit awl the initial assessment, is inade by the township supervisor, or, where a city charter otherwise provides liv some assessor or boardI of assessors. The assessment (if all property is made annually and refers to the second Monday in April. Property is assessed to the owner or person in possession, and personal property in general follows the situs of that person, except in- specified cases in which, on account of liability to evasion, the situs of the property itself is preferredThe supervisor must require (down to 1899 he might require) a sworn statemrent froni every person "of full age and sound mind," as to his property; and he n-tay require persons claiming to have no property to take oath to that effect. The value assigned to the property by the owner is not taken as conclusive, it being the (luty of the supervisor to mnake the valuation at the "cash value, or usual selling pirice, where the property i~s. T~he assessment proper is completed by the township board of review, which, af ter correcting the roll', is required formally to approve it. Willful neglect by the owner to furnish a statement of his property and its value is a m~isdemneanor for which ti fine not to exceed $1.00 miay be, irnjosed, or imprisonmient not to exceed thirty days in jail, or both. In case of (corlioration officials tbese penalties are $100 to $1,000 and thirty to sixty days in jail. Corporations in general are assessed precisely as individuals, but certain classes of corporations, which until 1902 paidI "specific- " taxes, are now assessed upon their property by the, state board of tax conmnissioners. The assessment inade by this board is not apportioned anmong the townships or coimties and is m-ade the basis for state taxation only. Since 1899 the, state board of tax commissioners has had supervisory power over the, assessment officials, and the power to comipel an observance of the law. Banks, are assessed tipon thecir real ('state only, shares of the capitudl stock being, assessed at. their cash value (less the, value of the, real estat(') to the stockholden's, tnd at the place where tire bank i's located.,'-Shareholders residinig in othen' townships in the same county are assessed for thteir. shares in theire hionme townships. The cashier of tine bank is maIle the agent of the sharehiolders for the payment of tite tax. Private bamiks are ass('ssed on thteir tangible property, plus the excess of their c~r(dits over their deposits and debts. Corporations generally, except railroad, irasurance, telegraph, and hraniaking companies, atid. oth~ers whose, assessment is specifically providied for, are assessed upon their real property, pilus tire difference between that and tire market value of the stock,which is taken to represent thieir personal property or franchises, and to this mnay be added the 'exi-ss of their credits over their bona fide, debts. Navigation companies and street railroads follow this general rule. (Citizens' Street iRailwvay Co. v. Common C7ouncil of Detroit, 125 Mich., 673.) Uirmti 1901 railroads, were subject to a specific state tax on gross rceeipts, apportioned according to earnings per mile of road operated. TAXATION AND REVENUE SYSTEMS-MICHIGAN. 725 But since 1901 railroads have been assessed annually by the board of state tax commissioners upon all their property, except real estate not actually occupied in the exercise of their franchises nor used in the operation of their road, such real estate being taxed like other real estate in the townships. The same applies to union station and depot companies and other car companies, and, save as to tangible personalty, to express companies. Telegraph and telephone companies were, until 1899, assessed by a state board, composed of the auditor-general, the state treasurer, and the commissioner of the land office. c. FEqualization. —There is no equalization, so called, between individuals, although the action of the "board of review" in connection with assessment has practically that effect. The county board of supervisors equalizes annually between townships, wards, or cities in their county, making such additions and deductions on the total value of real estate in the several townships as will, in their judgment, produce relatively an equal and uniform valuation in the county. The effect of equalization in this manner is felt entirely in the apportionment of state and county taxes, as the assessment roll, after it leaves the hands of the board of review, is not amended. The state board of equalization, once every five years (1896, 1901), equalizes the valuation of all property in the state, except that paying specific taxes, by adding to or deducting from the aggregate valuation of taxable real and personal property such percentages as will produce relatively equal and uniform valuations between the several counties. This forms the basis of the state assessment for five years. The new state board of tax commissioners, created since 1899, has powers analogous to those of boards of equalization. It has power to inspect the roll, and after a public hearing at which the supervisor and the interested parties are present, mnay change individual assessments, add property omitted, and make a general review of the roll. 2. Rate ---The rate for state purposes is determined each year strictly by apportionment, an apparent exception being the so-called mill tax (one-fourth of 1 mill) on the state assessilent for the support of the university. The legislature makes such appropriations as it sees fit and directs in a general way the total amount of money to b)e raised. The auditor-general certifies to the clerk of each county (the clerk acts as county auditor), or to the proper city official, that proportion of the total amount to be raised for state purposes which the state assessment in each county or city bears to the total assessed valuation of the state as fixed once in five years by the state board of equalization. The county board of supervisors apportions the share of its county among the townships on the basis of the annual assessment in each, and the supervisor in each township apportions the amount assigned to the township among the individuals in proportion to their assessed property. There is thus no universal "state rate" save in connection with the state assessment. Under the new tax law, which made railroad and kindred comnpanies subject to the general property tax, the rate for those companies is determined by the audtitor-genIeral, who is instructed to ascertain the rate l)y dividing the total taxes raised on other property in the state by the total assessed valuation of such other property. Until 1899 the rate for telegraph and telephone companies was the average rate of all taxation, general and local, levied on other property, and was determined by the state board of assesslment for those companies. 3. CollectionIn general, all taxes, state and local, except those called "specific" (which still include the tax on railroads, etc., under the new law), are collected by the township treasurers. The taxes due from taxpayers become a debt to the township, and are secured by a lien on the property, attaching on the 1st dlay of December. Taxes are delinquent on the 10th of January, when the collection fee becomes 4 per cent; but if the treasurer is apprehensive of the loss of any personal tax, he may proceed to collect it by seizing the property and bringing suit in December, and in that case the collection fee is 4 per cent. After the 10th of January the treasurer is to make a personal demand on each taxpayer who is delinquent, and in case payment is not made, collects by seizure and sale. The state's portion is turned over to the county treasurer, and by him to the state treasurer. The tax on railroad and kindred companies under the new law is a lien upon the real estate of the corporations, and is payable to the state treasurer on or before the first Monday in January, and if not paid on or before February 1, involves a penalty of 2 per cent a mIonth, and may be collected by suit. The tax on telegraph and telephone companies was, so long as these companies remained under the general property tax, collected by the state treasurer. The township treasurci as collector is paid by a fee of I per cent which is added to the taxes. II. Poll tax. There is no state poll tax. III. Inheritance tax. All real and personal property in the state of over $500 passing by inheritance or by gift intended to take effect after death, except to persons or corporations exempt, is subject to a tax of 5 per cent of its (lear market value. Exempt is property passiing to the father, mlother, husband, wife, child, brother, sister, wife or widow of a son, husband of a laughllter, or adopted child, or to or for the use of 11any lilneal descendant, unless it be personal l)roperty of the value of $5,00() or nmore, in whiclh clase t tle tax is I per cent of tie cl ear market value. Tlis tax is l)ai(l to the state for the henefit of educational funds. IV. COrporaortion taxes. Most corporations are taxed under the general property tax. Until after the adoption of the coIstitu 726 WEALTH, DEBT, AND TAXATION. tional aniendmient of 1900, and the legislation sul)sequent. thereto, eertain corporations paid "s1)ci-fie taxes,"' and they are still treated in a miann~er stilificien tIv (Iitferci t fromn other corporations and fro i naturnal I~ro-i to warrant their mention un1-der this head,(ing. Thiese corporations are railroad, river im-n PT( )V0 in ei t, in surance, plank road, ex P'ess telegraph, telel~imie, anti car comipanies. The taxes were in lieu of all other taxes excep~t on real esttate not necessariily con-nected. with the, businiess of thie corporations. Thie present mnethodl of taxing, railroadl anid kindred companies and express comnp-anies has, been describedi undler tir genieral property ta x. F o rm erl y h x e x n t e r g o s r c i t n a d d r c l to the stlate treasur. Thit rlt( s for railroads havre va,-ried frorir time to) time. They were fixed1 in l897 as follows: Upon gross- (earnings niot exceeding $2,MtJ) per minle, 21) per cenSmth over $2,000) and not exceeding $4,00() per mile, 31 per centf, or er $4,000 a~nd not exceeding $6,000 per mile, 4 per cent.; oxver $6 000 did riot (exceedling $8,001) per' mile, 41 per cent; over $8,000 per Uitil 5per (cnt. Express comnpanins xi11 ribnder the, specific"' ta~x systemn, were requiret (to pay on their gross receipts in -Michigan. Until 1,898 the rate was 1 per ( ent; after that,, S per cent. In 1001he were bought under the generil property tax with railroads. Since 1899 telegraph and telephones companies hjave been taxed upon their gi oss r( ceipts in Mfichiigan at the rate (if3 per cent. Fioreign life iirsurance companies are taxed upoii gross premiums received in Michigan at the rate of 2 per cent; plate, glass, accsident, live stock, steani boiler, anid fidelity insurance comI-panies pay at thre rate of 2 per (ent; anid foreign fire, and marine insurance comnpanlies, at the rate of 3 per cent. A retaliatory tax is laid onl insurance companies incorporated in states which levy heavier taxes oii Michigan (companies. River inprovemnent companies pay 1 per cent per annuml on paid-rip capital. Road companies pay 2i per cent per annumn on gross earnings. V. Business taxes and licenses. Itinerant vendors, $255 per annum-collected by the secretary of state. Hlaxwkers and peddlers-on foot, $15; t horse, $40; more than 1 horse, $75; oii railroad or steamboat, $100; taking orders, $50)-collected by the state treasurer. Auction duties-sales of spirits arid wines, 2i per cent; goods imipoirted from outside the United States, 1I per cent-collected by (crunty treasurers and paid to tire state. Liquor tax-tlie state does not, sha~re iii tIre (ordiliary liquor tax: or licenses which are collected by thre count v treasurer, but levies a specifiedl tax onl thre "business of selling, spirit iio.is, initoxicating, nialt, brewed, and fermented liquors in the state of Micliigair to be shipped from without thre state" at wholesale, by persons, not resident in the state; tire annual rates are $300. for spirituous anid intoxicafdimig, liquors~, and $100 for mialt liquors-collected by tlIre audit or-genrera 1. B1. FEES. To secretary of sEtat -For tiling, articles of incoirpoiratioimi, 50 ceirts for record(iiig or copying a ir tcfs ofI associationi, 20 ceiits per folio of itfO wor(1s_ for seal, 2,5 cetirts: fnitcur ise ceone.-half of I mill oil each dollar of rut horized capital s"tock. (XwU'rx REFVVL,-TES. A. TAX ES. 1. T.t Icwra,X T1ht, propeMrty incltld(l anid the aIlsse(ssment and equal izattion ar'e the same for the countv tax ats for the state. y a nt e r ai(itit w eelersd s 2. Rate Trhe, amount to be raised is levied by the county board of supervisors and apportioned among the townships. 3. (Jollec t o - - Saine as for the- state tax. I'l 111 and IV. Poll tax, inheritance tax, and corporatwitof tuaxes. There are no poll, special corporation, or inheritance taxes fo)r county purposes. V. Biisin ess taxes andl litcenses. Liqniors.-t)'poii the biusinress of selling liquors tire rates are: Selling at retiril, Spirituous or nialt, $5)00 m-alt liquors a~t wholesale orr retail, or both, $50;-~ spirits at wholesale, $500; spirits at, wholesale aiid retail, $800; ni1afiufacturing nialt liquors, $65 mranufacturing spirits, $800O. This fax is collected by thre county treasurer, one-half retainied foi- the benefit of the county arid one-half turned over to tire towvnship iii which tire business is located. MUNICIPAL REVENUES. The dlivisions of localcgovernment are the townships, the villages, the cities, the road dist;-ricts, and the school districts which are divisions of the township; but under certain circumstances cities or villages may be the school districts. A. TAXES. I. The, general property tax. 1. BaseThe property included and the assessment and equalization are, in general, the same as for state taxes, except that villages and certain cities may make up separate rolls. 2. -Rate In townships the amount to be raised by taxation is fixed by the inhabitants tat town meeting, subject to certain legyal limitations. If the town meeting fails to fix tile amount, the trustees may levy within certain limlits. In villages tile power to levy taxes rests with the village council, under restrictions imposed by law. In cities the city council tixes the rate, subject also to many legal restrictions. This is, ill general, the same as for state taxes. Cities, however, maty collect in two installmients-one for general and one for (city taxes. 1i- Poll tax. ai. Generai. ---The village counicil has the power to levy a 1)011 tax of $1, on all m-ales as above, except active mnemnlers of the fire department. b. oad.-AII. male inihabitants of the state over 21 mni~ nll er 5 ye r o i except pensioners of time I nted S tates, person's exempted by ti Iliaylws thos-e who are mnenf ally incompetent, and ipaulpers, tire liable to assessmnent for highway labor one, day ill each 'N III the road district where lie resides. TAXATION AND REVENUE SYSTEMS-MINNESOTA. 727 III and IV. Inheritance tax and corporation taxes. There are no municipal inheritance or corporation taxes. V. Business taxes and licenses. In general, villages and cities may license, at rates to be fixed by the councils, billiard tables and ball allevs; taverns and eating houses: public shows and exhibitions; auctioneers, hawkers and peddlers, transient traders, and dealers; hacks and other public vehicles: solicitors for passengers or baggage; wharf boats, ferries, and toll bridges; maternity hospitals; and city boards of health may charge fees for examination of plumbers. Municipal governments receive one-half the liquor taxes collected by the county. There is a special dog tax collected lb a dog warden in each township to form a fund for the payment of damages done by dogs to sheep. Cities may also levy a tax on dogs. F. SPECIAL ASSESSMENTS. Special assessments may be made to cover the cost in whole or in part of any local or public improvement. Special provisions are made for "drains" ordered by the county supervisors under a commissioner of drains. The village and city council may order assessments for certain public improvements. They are estimated by a special board of assessors for the special district affected, according to frontage or benefits, pro rata upon the lots and premlises. SCHOOL REVENU ES. In school districts the school 1boards estimate the amnount to be raised and the levy is nlade by the township. ROAD DISTRICTS, TAXES. Road district taxes are levied by the road cominissioner or by township vote, and the rate is stated both in days' labor, per $100 of assessed valuation, and in money. These are generally payable in labor but may, under certain circumstances, be commuted ilto money. MINNESOTA.1 Minnesota derives her revenues mainly from the general property tax. There is, however, an inheritance tax, direct and collateral. Public service companies are taxed by a percentage on their gross receipts. CONSTITUTIONAL PROVISIONS. ARTICLE IX. SEC. 1. All taxes to be raised in this state shall be as nearly equal as may be, and all property on which taxes are to be levied shall have a cash valuation, and be equalized and uniform throughout the state: Provided, That the legislature may, by general law or special act, authorize municipal corporations to levy assessments for local improvements upon the property fronting upon such improvements, or upon the property to be benefited by such improvements, or both, without regard to a cash valuation, and in such manner as the legislature may prescribe: (And providedfurther, That for the purpose of defraying expenses of laying water pipes and supplying any city or municipality with water, the legislature may, by general or special law, authorize any such city or municipality, having a population of five thousand or more, to levy an annual tax or assessment upon the lineal foot of all lands fronting on any water main or water pipes laid by such city or municipali ity ithout regard to the cash value of such property.) And provided further, That there may be by law levied and collected a tax upon all inheritances, (levises, and bequests, legacies, and gifts of every kind and description above a fixed and specified sum, of any and all natural persons or corporations. Such tax above each exemnpted sum may be uniform, or it may be graded or progressive, but shall not exceed a maximum rate of five per cent. SEC. 2. The legislature shall provide for an annual tax sufficient to defray the estimated (ordinary) expenses of the state for each year: and whenever it shall happen that such ordinary expenses of tle state for any year shall exceed the income of the state for such year, the legislature shall provide for levying a tax for the ensuing year sufficient, with other sources of income, to pay the deficiency of the preceding year, together with the estimated expenses of such ensuing yeatr. 1 This compilation is derived mainly from the following sources: The General Statutes of Minnesota, 1894: West Publishing Comnpany, St. Paul, Minn., 1894. Laws of Minnesota, 1895, 1897, 1899, 1901, 1902, 1903. (But no law levying a tax for the payment of interest or principal of the bonds denominated 'Mlinnesota state railroad bonds" shall take effect unless submitted to a vote of the people and adopted by a majority vote.) SEc. 3. Laws shall be passed taxing all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise; but public burying grounds, public schoolhouses, public hospitals, academies, colleges, universities, and all seminaries of learning, all churches, church property used for religious purposes, and houses of worship, institutions of purely public charity, public property used exclusively for any public purpose, and personal property to an amount not exceeding in value two hundred dollars for each individual, shall, by general laws, be exempt from taxation. SEC. 4. Laws shall be passed for taxing the notes and bills discounted or purchased, moneys loaned, and all otlher property, effects, or dues of every description of all banks and of all bankers, so that all property employed in banking shall always be subject to a taxation equal to that imposed on the property of individuals. AutrTICLE IV. SEC. 32a. Any law providing for the repeal or amendment of any law or laws heretofore enlacted, wlicll provides tihat any railroad company now existing in this state, or operating its road therein, or which may be hereafter organized, slhall in lieu of all other taxes and assessments upon their real estate, roads, rollilng stock, and other personal property, at and during the tille( and periolds thlerein specified, pay intc, t tl reasury of this state a certainl percelntage tlerein mlentioned of the gross earnings of sucll railroad companies now existing or hereafter orga.nized, shall, before tlhe same sliall take effect Iand be in force, 1be sullmitlted tot a vote of the pe(ople of ttlie statte and l)e adoptled and ratified 1)i a majority of tel electors (,f tle state voting at the election at wli ch ti h sllna shlall l)e submritted to t.helm. SE(. 33. Tlie legislature shall pass no( l:(cal or sp,)ial:llia regulating the Iuildiig or repairinig of schoolhouses anlld t1h ritisillg of Ionoey for suicll purposes, exellmptiitg property from taxati on1, or authorizing public taxation for ia privatte purpose. ARTICLE XI. SEc. 5. Local taxation.-Any (iciuty 1and township organization slhall bave such powers of local taxation as may be prescrilxbd by law. 728 WEALTH, DEBT, AND TAXATION. Amended, 1897. (The legislature may impose upon the property within this state of any and all owners or operators, of any and all sleeping, parlor, and drawing room cars, which run into or through this state; also upon the property within the state of any and all telegraph and telephone companies in the state; also upon the property within the state of all express companies, domestic insurance companies, operators of mines, boom companies, shipbuilders (provided that tihe amendment does not apply to railroad property) a tax on property uniform with other taxes or upon net earnings, graded or progressive, or both.) ARTICLE IX. Amended, 1898. State road and bridge fund.-(The legislature is authorized to add to such fund for the purpose of constructing or improving roads and bridges of this state by providing, in its discretion, for an annual tax levy upon the property of this state of not to exceed in any year one-twentieth of one mill on all the taxable property within the state.) OFFICERS. The officers most directly concerned with taxation are: (1) Township assessor, elected for one year. (2) City assessor, elected annually by the common council; also village assessor, elected annually by the council. (3) Town board of review, composed of the supervisor of each town, the assessor, recorder, and president of each incorporated village, and the assessor, recorder, and mayor of each city. (4) County board of equalization, composed of the county commissioners, and the county auditor. (5) State board of equalization, composed of the governor, auditor of state, and the attorney-general, with one qualified elector from each judicial district of the state to be appointed by the governor every two years. (6) County treasurer, who is collector of taxes, elected for two years. STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included and exempt.-All real and personal property in the state, and all personal property of persons residing therein, is subject to taxation, except as expressly exempted or upon the earnings of which a percentage is collected in lieu of the property tax. (1) " Real property " includes, for purposes of taxation, the land itself, and all buildings, structures, and improvements, trees or other fixtures, all rights and privileges appertaining, and all mines, minerals, quarries, and fossils in and under tlhe same. Mortgages on lands, etc., are taxable as personal property. Lands of any railroad comtpany exempted by the gross earnings tax law become subject to taxatito ' "is soon as sold, leased, or contracted to be sold or leased.' Whenever any sp)ecial stock and land stock, or any other writing or instrument whatever, is issued by any railroad company to any person with a view to secure to the person any rigrht, title, or interest in the lands, tihat interest becomes taxable to tilc holder as other real propertv in tlhe state. (2) "'Personal property" includes all g)oods, chattels, moneys, credits, ulld 1effects wheresoever they may b, all mone(ys at interest within or witlrout thte state due the person to be taxed more than he pays interest f.'c..i ld all other debts due stlch111 )(I'sos 1more than their indebtedness; all public stocks and securities: all stock in corporations (except national banks) out of the state owned by inhabitants of the state; the income of any annuity unless the capital be taxed within the state; bank shares; improvements on lands of which the fee is vested in the United States, or corporations whose property is not subject to the same mode and rule of taxation as other property. (3) Exemptions, in addition to public property, are: Academies, colleges, and institutions of learning; churches; cemeteries; institutions of purely public charity, hospitals, and their endowments; fire engines and horses; public libraries; and personal property of each individual ip to $100 in value; also the property of agricultural societies, incorporated under the state law, and of camp meeting associations. b. Assessment.-The assessment is made with reference to the holding and value on May 1. Real property is to be listed and assessed every even numbered year; personal property, annually. The lists are to be made under oath. The lists are to be made under oath but the valuation is to be fixed by the assessors, each item at its true value in money. Shares of stock in corporations, taxed on capital and property, need not be listed. From the gross amount of credits, which may include grain to the value of $300 held by the producer for sale, may be deducted bona fide indebtedness, except insurance premium notes and subscriptions to capital stock or to charitable institutions. Banks do not have this privilege of deduction from credits. Submitting a false list is a misdemeanor, subject to a fine of $100, or imprisonment for three months. Real estate is assessed in the even numbered years upon actual view, at its full value, including the value of all improvements. The value of the land, exclusive of improvements, is also to be determined. In odd numbered years the assessor is to correct the assessment for new structures or losses. Property undervalued by county officials or unlawfully omitted from the assessment may be called to the notice of the governor, who shall thereupon appoint an examiner to assess the property at its true value. Taxes so assessed are a lien on all real property of the owner in the county. The auditor of the state is to certify to the counties lists of public and railroad lands becoming taxable. Corporations are assessed on their real estate and personal property and also on capital stock. From the market value of the shares of stock is deducted the amount of all indebtedness and the value of the property, real and personal, and the balance is listed as "bonds and stocks." Mortgages of building and loan associations which are represented in their stock are not to be assessed as mortgages. Bank stock is assessed where the bank is located. The accounting officer of the bank is to furnish a statement of the stockholders and the number of shares. The amount of investments in real estate is to be deducted from the capital and surplus fund, and the remainder is taken as the basis for valuation of the shares in the hands of the stockholders. c. Equalization.-The town board of review examines the assessment in its town or district, supplies omissions, and hears complaints. The county board of equalization examines and colmpares the assessments of the several towns or districts of the county. It may raise or lower the value of real and personal property, but the aggregate value is not to be reduced. TAXATION AND REVENUE SYSTEMS MINNESOTA. 729 The state board of equalization equalizes between the several counties of the state, or towns, villages, or cities therein. It is not to reduce the valuation of all the property in the state more than 1 per cent. 2. RateTaxes are required to be levied in specific amounts and the rate to be determined from the equalized valuation. In the fiscal year 1902 the legislature levied a tax of $760,000 on all the taxable property of the state, but the rate was not to exceed 1T3a mills on each dollar. 3. CollectionTaxes for state, county, city, town, school, poor, bridge, road, or other purposes are collected by the county treasurer. The treasurer gives notice when he will attend in each town and district to receive the taxes. Taxes assessed on personal property are a lien after judgment is rendered, and are deemed delinquent on March 1, when a penalty of 10 per cent attaches. After April 1 they may be collected by distraint and sale. Taxes on real property are a lien thereon from the first Monday in January, and if unpaid on June 1, a penalty of 10 per cent attaches. They may, however, be paid in two installments, one-half prior to June 1 and one-half prior to November 1. On the first Monday in January an additional penalty of 5 per cent is charged on delinquent taxes, and on the second Monday in May the county auditor is to sell all land against which judgment has been rendered. II. Poll tax. There is no state poll tax. III. Inheritance tax. Minnesota has endeavored to frame several inheritance tax laws, but each has been declared unconstitutional. Law of 1901 annulled, State v. Bazelle (92 N. W., 415). Law of 1902 annulled, State v. Harvey (95 N. W., 764). A third inheritance tax law was passed in 1905. The constitution provides for an inheritance tax. (See Art. IX, sec. 1.) IV. Corporation taxes. All railroad companies owning or operating lines in the state are assessed upon the basis of gross earnings in lieu of other taxes on property used for railroad purposes. The tax is graduated according to the number of years the road, or 30 miles thereof, has been completed. The rate during the first three years is 1 per cent, during the next seven years 2 per cent, and after ten years 3 per cent. The tax is payable to the treasurer by March 1, annually, or may be paid half on February 1 and half on August 1. Failure for thirty days after notice to make report of gross earnings is penalized by the addition of 25 per cent to the tax. The penalty for nonpayment is 5 per cent. Railroads, beginning with 190(3, are to pay a tax of 4 per cent per annum on the gross earnings derived from operation within the state, in lieu of all other taxes on the property and franchises operated for rail road purposes. Sleeping car, drawing room car, and parlor car companies are taxed upon gross receipts from business done within the state, such tax being in lieu of all otlelr taxes. The tax is at the rate of 3 per cent upon the gross receipts as reported to the state auditor on May I for the preceding year. Tiere is a penalty of 10 per cent f6r failure to pay at the time requiredl Express companies are taxe(d ( per cent per annum on the gross receipts from business in the stat( in lieu of taxes on personal property. Freight line and equipment comlpalies are taxed upon the amount and value of that part of the capital stock wllich represents capital and property used in the state. The value of real estate assessed and taxed locally is to be deducted. The assessi ent, is lmade by the state board of equalization on the basis of a, statement by the company. The state auditor is to charge and collect a sum ill the nature of an excise or license at the rate of 2 per cent of the assessed valuation (supra). For failure to pay in November, as required, a penalty of 50 per cent is added. Telegraph lines are assessed by the state board of equalization at their true cash value determined by statements by the company. The state board also determines the rate of tax to be levied, not to exceed the average rate of taxes-general,municipal, and local-levied throughout the state. This tax is in lieu of all other taxes, state and local, and is payable into the state treasury on the 1st day of January. Penalty for failure to report is the addition of 30 per cent to the assessed value. Telephone companies are required to pay 3 per cent per annum on their gross earnings in lieu of other taxes. All insurance companies are required to pay to the state 2 per cent per annum on gross premiums received in the state. Such companies are also taxed on their property, except that domestic insurance companies are taxed only on real estate. V. Business taxes and licenses. Vessels owned in or hailing from any port of the state, employed in navigation of international waters, pay annually 3 cents per net ton of their registered tonnage. This tax is in lieu of all other taxes-state and local. Annual licenses are collected as follows: Agents of railroads, steamboats, and steamboat lines, $3; local warehouses, $1; dealers in milk and cream, $1; commission merchants, $1. VI. Other licenses. Resident hunters, per annum, $100; nonresident hunters, to hunt big game, $25; to hunt small game, $10. B. FEES. Corporations, filing articles of association, first $50,000 capital stock, $50; every additional $10,000, $5; increase, every additional $10,000, $5. Insurance, filing copy of charter, $25; annual statement, $20; certificate of authority, $1. C. LEASES AND) tOYALTIES FROM STATE LANI)S. The state is in receipt of considerable income from leases of state school and( other lands. It also receives 25 cents a ton royalty on all iron ore mined on lands leased by the state. COUNTY REVENUTI:S. A. TAXES. I. Thle general property tax. 1. B(aseThe property included an(d the assessment and equalization are the salle for county taxes as for state. '73 0 730 ~~~WEALTH, ]DEBT, AND TAXATION'. 2. Ra te ---County taxes are levied l)y the countv comin11issioners. The, rate is not to exceed1 ~mills in counties with valuation of. 1,000).0(X) or more. The amount of the tax is not, to exceed $5,000 in othier counties, nor the rate, 1 per cent.:3!(ollectionStome, as for state taxes. ii avrid III. Poll tax a(l/( iutheritnwce fux. There are no county p)oll or inherit amee talxes. IV. OCorporation taxes. One-half the state tax on the prod h1(1 of minles is credited to the county in wh-Iich the noniies (are located. V. i111tsi'e(ss taxes awd lbC(1t5C5.se Liquors, license for sale., $25 to $100) per aninum; ferries, $5) to $200 per annumi; emplyet ueu,$0X per annmmi pieldlers (hawkers), $30 per annuinm auctioneers, $10 per aritim. MUNICIPAL REVENUESA. A. TAXES. I.The, qeneral property taxl 1. Base — The property included and the, assessment and equalization are, in oeneral the samne for ainuiciipal taxes as for state; b~ut municipalities may have their own assessment. 2. RateFor township purposes the rate is,, limited to 2 nillis on valuation of $100,000 or more, andl the amiount. in other, townships is not to exceed $150 nor the rate one-half of 1 per cent. F'or- road aind bridge purposes the limit is 5 mills; for poor purposes, 26 mills; for school districts,9 mills, or for the erection Ot" a School house1S' I c~r cenlt aind for purblic libraries, 2 ills. Cities aire limited to I per cent, for general purposes; but thme comniion council may ailso levy at ward tax of 1 per cent for local imjprovetnents. 3. (i'oiiectior Same as for county taxes. II. Poll tax. A 1)011 tax of $2 may lbe levied upon every qualified voter in the city. This is collected by the street comamisonr and may lbe paid in labor Road districts mnay also levy a poll tax. III and IV. Inheritanice tax and corporation. taxes. There are no municipal inheritance or corporation taxes. V. Bus~iness,_ taxes andl lice nses. [The common councils Of Cities heave power to license amutsemlents, shows, billia,,rd t~ailes, b:owling alleys, auctioneers, taverns, the sale of lrqiiors,, Iniutcher shiops, pawnbrokers, etc.; employmenat buireaus, $100 per annumilil. Fire department tax-towns, cities, aind villag(es, Or other m1unicipald corporations with organized fire departments, receive one-half the tax 1srid by fire insurance companies upon premiums collected therein. Retail. of merchandise for limited period-this license not to exceed $;550 per week (graded according to kind,,amount, -anid value of goods). Liquor licenses-cities of 10,000 01' more, $1,000 per annum1; cities less than 10,000, $500 to $1,000 per~ annumi. SCHOOL REVENUES. There is levied annually -upon the taxable property of the state a tax of 1. 15 mills, known as the " state school tax,") of which 1 mill is added to the general school fund, making, together with sundry fees and fines, the " current school fund, and fifteen one-hundredths of 1 mill goes to the University of Minnesota. The state's current school funds are apportioned among the several counties, according to the number of scholars, and thence to the school districts. Liquor licenses and fines are also so apportioned by the county. The county commissioners also levy an annual tax of 1 mill, known as the "local mill tax." In school districts of over 5)0,000 inhabitants- the total levy may not exceed 8 mills on the dollar. The school fund also receives sundry fees and fines. MISSISSIPPI., The revenuoc system of Mississippi is distinguished bw anr elaborate system of privilege taxes for state revenule. There, are the general p~rop1erty and poll taxes, but no inheritance tax orsecial corporation taxes except a~s included in the pri-vilegre taxes. Telegraphd, ('xprless 'sleeping, car, and insurance privi1eg es are taxable only by the state, but counties and~ m-unicipalities maity ailso lax- taxes onl other Jprivilegres tii) to 50 per cemit of Urn s~tate tax. CONSTITUTIONAL lIiOViSIONS. 81~e. 112. Taxation shall be Utnifonn mld tedua thiroughiout the state. IPropertv shllIs taxedi in proportionl to its vs11w lIi- Te legrisl'ature may, however, mpose a pet' cap~ita ttt.X ii1)4)il Such idotiestic anmials as front Thmis ~omiplibmt ion is derived mainlyv fromt tic following sources: Thme Atmiot dcii Code of the Gveneral St a IMe LawNNs of Mlississippi, adopted by the legislature ini 1892. Mlarslntll &- Bruce, Na-shville, Tenn., 1892. The Laws, of Mississippi, at the sessions of 1894, I56 1,89s,1900, 1902. their nature, and habits are destructive of other property. Property shall be assessed for taxes unider genieral laws, and by uniform rules, according to its true value. But thie legislatnre, may provide for a special mode of valuation and assessment for railroadis, and railroad arid other (corporate property, or for- particitlar species of property belonging to Ipersomis, corporations, or associations not situated wholly in one county. BIIittiall suhel property shall be assessed a~t its true value, and no count~y sharll be (lenied the right to levy cii~untv and special taxes uponi such aIssessment its, in other e-ases of property situatedl and assessedl in the Ci(ilitv. SEC. 50. Prvso hl emd y genieral laws to prev-ett the abuse iif ci[ties, towns, and othir imnicipal Corp~orations of their powers' of. a ssuessmcnt, t axatiomi, horrowitig money, and contitract~ing (lebts. Sac(,. 90. The legislafttue shall not l)ass iical, private, or special lats tiany of the follo)wing cases, lint provision is to be by general (1) Exetaptiont of pioperty (rota taxation or fromi levy or s-ale. SP(,. 151. The property ofd all private corporations for pecunliary gain shall he taxed in the Samie wvay arid to time satie extent, ats tie property of itnhixN-ihtials, bitt the. legislature mayN proith-e foi- the taxatioti of banks tin(l bt nkin ca pital, by taxitig the shiae corigt Ilivautte-o TAXATION AND REVENUE SYSTEMS-MISSISSIPPI. 731 (augmented by the accumulations, surplus, and unpaid dividends), exclusive of real estate, which shall be taxed as other, real estate. Exemptions front taxation to which corporations are legally entitled at the adoption of this constitution shall reitain in full force and effect for the, time of such exeltpftionis as expressed in their respective charters, or by generaql laws, unlcss sooner repealed by the legislature. And domestic insurance companies simll riot be. required to pay a greater tax in the aggregate thaiT is required to he paid by foreignt insu-rance companies doing business itt titis state, except to the extent of the excess of their ad valoreti tax over the l)riNilege tax iiiposedl upon such foreign (011k panics; andl the legislature mnay it ipose put\ ilege taxes onl building and loan associations in lien of all oilier taxes excelpt on their real estate. SEC. 182. (Trhe legisl'ature is authorized to granit exetuptionts fronti taxation in the. entcouragement of itanufactures and] other newv enterprises of p~uhlic utility for a. period of five yetrs, hy g-enerlal laws.) Sac. 192. (Cities antd towns nitav by general laws he authorized to encouratge the estalblishmtent of ianaufactories, gas works, waterworks, and enterprises of public utility other tltarl railroads, within the limits of the cities or towns, fby exempting their property fromt municipal taxation for, periods not longer thart ten ye-ars.) Sacs. 228 to 239. (The alluvial land (If the state is divided into two levee districts. The legislature iiay impose for levee purposes, it addition to other levee taxes authorized by law, a uttiforin tax (If two to five cents per acre per annum1 upon land enthraced itt tite districts. The legislature may provide such system of taxation as it deems proper for the levee dlistricts.) SFc. 243. A uniform poll tax of two dollars to be used in aid of tlte common seltools, arid for no otlter purpose, is hereby iitposed on every male initabitant (If this state between the ages (If twenty-one arid sixt~v years, except persons who are (leaf artd dumb or blind, or who are maimed by loss of band or foot, said tax to be a lien ottly upon taxable property. The board of supervisors of any county may, for the prirpose of aiding the common schools in that county, increase the poll tax int said county, but in no case shall the entire poll tax exceed in any one year three dollars on each poll1. No criminal proceedings shall be allowed to enforce the collection of the poll tax. OFFICERS. The officers most directly concerned with taxation are: (1) County assessors, elected for four years. (2) County c(Illect(or —tle sheriff is ex offici(I tax collect or ----lectedl for four years. (3) County b(Iard of equalization, cornposedl of thte hoard (If Sufpervisors of the county,. (4) Railroad colriltissioners, elected for four years, who act as state railroad assessors. (5) State revenue agentt, electedl for four years. SITATE REVENUES. A. TA XE S. I. The.qener property tax. a. The propc(Yt~/ iticluded, an,?d exempt. -Al lpropert, excep)t I hat specially exenlJlted by law, is sulbje~ct to taxation. (1) and (2) There is nto defittitiont of wltat is inteludedI unitier the teritis reatl " anid ''personal'" proIperty fill purposes olf taxatin (3) Exemptions, ill addititon to puhlic property, are: (enmeteries property of religious, cltarita~hle or educational instifitut itis: hospitals wearingtapparel of every personi riot hwincuing jewelry (It Nwrtclies; pro(visio1Is for finmily contsulntpftoi farm" p~rodutcts; gait)s, oite for c acli owner;potilty; houeholdfurut1iture up toi $250;-) 2, co(ws' and callves, 101 htead of shteep tMtd goats,,, 10 head (If hogs, and colts, under 3 years old; farming im-tplenitents; propertyv of agrictiltural and iniechanical ttssociatiorts and fairs; hibrtries of all perons~t and works of art; tools of utieclianics; and factories, for the first ten veatrs. b. ilssessmeNt. Tihee is (Ile assessmient roll for state, county, and municipal lpurp~oses. The) taxpayer is required to furnishi the tissessor' with a sworn list of the items and their value of t-Ill his, taxable personal p)ro~iertyv as of February L Lands are assessed between Februiary 1 and June 1 Il (n vei' fourth year (1 99)2- 906). Property is valued alt: the puice it would bring at, a volutntary, sale, but the N-ltilaittio IAI iven by thle owner nmay be up)on the rep~ort of thie alssessor, corrected by)- the board. of supervisors, whio ttilo l(l chngre thie value of the, real estate on account (If improvem~ients, or ill case (If loss. Railroads aire t~axed for state artd local piirposes utpon thle vabte1( of their. general property, attd oni additional sthate tax iii thle ntmtue (of aprivilege tax is levied. The aissessntettt is niade hy the stote, railroad assessors upon (h ais f schedufles fuirnishied bytecompan-y, conisideritig the value of tlte franchise andlthe: capital stock entgaged int huisiness lir the state. Tite, valuat iont is apportioned to thle coIlnties and nitmunicipalit ies. Shatres of banik stock, stnite or nationtd, are assessed to the sliar-c holders, upon. a statement by the hank officers of the vadue of the shtares augmented by accuntulations, surplus, and unpaid (dividetids, anid exclusive of the real estate of the batik. The taxes thereon are to be paid by the flank to the county collector at the state and county rate. Real estate of tlte bank is taxed its other real estate. Telegraphi, telephone, express, sleeping car, palace car, tnand dining c'ar com1-panies are to be assessed for ad valoremi taxation in tile sanie Manner as railroads by the railroad commissioners. Transient vendors and traders are required to mnake, statemenits of thle amount of sales, and ad valoremt taxes are assessed thereon itt additioni to any privilege tax. c. Epiualizatiom.-The board of supervisors (If each county examines the assessment rolls and equalizes thle aissesstnrent Iletween intlividn ials. There is no state board of equalization. 2. Rate The state tax for lfX)29 was fixed at 6 mills ott thte dollar. 3. C olleelioa — Taxes for state, ant-i county aire collected lby thie sher1ff, who is ex Olliciol collec-tor for the county. It is the duty (If every persoti ttssessedl to paty taxes of l- bI'1efore Decemuber 1 5, all ttaxes dleliniquent at that date are t be collectedI ilutedliatelv byv dlistress tand sale. After] January 15 the ta,,x c'ollectlor may advertise the stale of land for taxes on. the first Mondlay in Iatrcim. T~ax es at-e af lieni from Felbruary I (If the assessineit y-ear. Persmis having taxable pr'-pert inc nie itwhh they (1( 11o~t, reside may play thbe state tamloif. A state 11011 tax of $2is leviedI iijoi every mnale initabi-tanjt ove(W 21 and mitder: (6f vtitis of age who is Itolt dt'a"f, d111111) blind, or' iuaitiaed. 'the amount s0 collected is a credit to flhe -otmnty or sepIariate SC(liol (listlielc iln the applortio11liie11t, of thie state schoo~l ftund, and( aippears in counity anid n(It State revenue receipts. 732 WEALTH, DEBT AND TAXATION. I 11I. Inhm rtancc tax. There is no inhleritancee tax. IV. (orporatioul taxes. Corp~oral lul0ls paty an ad valorem tax on their lands, whichl Is alsseIssed like that of individuals. The corporatimi is also assessed1 on its corporate stock at its niarket v~alue, an allowance being made, for lands, taxed, except ini~ thfe case of banks and railroads. Certain corporation~s are also taxedi under the licen-se or I)rivilege tax. Life insurance companies are required to pay it tax of 2 per cent upon the gross amount of their initial or first year premiumi receipts in the state, and one-tenth of 1 per cent upon renewal premiuims, on business hereafter written; and all other life insurance comipanies pay a, tax of 2 per cent on gross less return premniumns, providle(l thail domiestic insurance companies that pay an ad valorem tax to the state shall not be subject to the tax thus imposed upon premiums. In a(l(Iitmon to the foregoing, a tax of one-fifth of I per cent is collected on the gross receipts of for-I eign insurance companies, to pay the expenses of insurance (commissioner in the performance of his (luties. V. Business taxes and licenses. Privilege taxes, which are annual except where otherwise specified, are levied upon the following: Barber shops, per chair, $2.50; billiard tables, etc. ---cities under 2,000 inhabitants, $25; cities 2,000 to 5,000, $50; cities over 5,000, $75. Bottling works —towns uinder 2,000 inhabitants, $5; towns 2,000 to 3,000, $10; towns over 3,000, $25. Cigarette dealers, $5; circuses —cities over 3,500 inhabitants, $1,50; cities less than 3,5(), $50. Coal (lealerscities of 5,000 inhabitants, $30; cities 10(X) to 5,000, $12.50. 11ack lines, $25; transient horse traders selling stock not raised in stateentire state, $50; each county, $10. Accident, insurance companies, $250; fire insurance adjusters, $25 (no city, town, village, or county is to levy any further tax); exhibition of trained animnals, per day, $25; auctioneers —not in towns, $5; towns 1,000 to 3,0(X inhabitants, $20; townIs3,000 to 5,000, $25; towns over 5,000, $30. Billposters, in cities or towns of 2,000 or more, $5; boats —wharf boats, $100; trading boats, $200; trading boats (provisions and provender,), $50. Brokers -to~xns less, than 3,00( inhabitants, $25; towns 3,000 to 5,00), $,5); towns ove.-r 5,0(X)(, $75. Building, arid loan associations-tbose in which, stock represents monthily payments not exceeding $500, $25; $500 to $1,000, $50; $1,00( to $2,000, $100; $2,000 to $3,000, $1,50; over $3,000, $200; foreign associationas, $3,000, $250 (in lieu of all taxes except on real estate). Bicycles, hiring —towns 2,500 inhabitants, $10; towns, less than 2,5MX,. 5. Cane racks, $50; street car companies, $25; commrercial agericies, 50I; ciriniiing factories, $10; steam laundries, $10; mi-oney lenders, $100; oil depots -- towns 2_.500 inhabitants or less, $25; towns 2,500 to 10,0(), $50;towns10l,000or over, $75. Rouind bale cot~ton press —I 0(X)O bales, $1.5; 1 00W0 to 2,0Ot),$20; 2,(X)O to 4,00X), $30. Land tlimber amils --- 500 acres, $25; 1,000 acres, $50) ($25 per 50 acres). Cotton brokeis, $25;: cotton factor's 101(1 htive(rs, 2.5; cot ton coinpress company, $)0- c apacity20,000 to 30,000 bailes, $100); over,30,00(.) bales, $150. Cottoniweigher -- 5,0(X) to 8,000, $25; 8,000 to 10,000, $8:0; over l0,0(X)O,$35. C(ottonseed-oil a)i ill s -capitita] $30,0(X) t o $7 5,000,. $17 5; rap)I t al $ 75, 0) to $I0(X) 000, P00;) capitl over $100,O00, $250. D ent itis)s $. 1 0: electric light companies, $25; cii s50(X) to 10 000 inhabit aiiis, $,5)); ci i ve 1,()) $75. Exhiihi t 01Is per~ (a $5 e p e s c m ni. 500 (also $1 per iiiile of track over1 wNch0 business is op crated); featheir reniovators, $50; fertilizing co n ai 2 1, (a aj l i l $ 0 0 X o 5 (, ) ) ~ 5 cap ital $ 20,0 0 0 to $30,0(1) 5 71) C apit il ove(r $30,(X)0, $,100. Ferries% (other than steamn)-_ incoilne S 41(1 to $600, $5( ili 01 W rX i $6 00,. 1. S,-rteiua ferry on M.ississiplpi nci e (ty of 5,0(X.1 inhabitants', $1;50: near1 city of less than 5,00(X, $ 7 5. F ire li l m m ' m a c o p n e, $, 0 ( o p n e o i c l d i h ta te nRc un11v requirem1 to(, Pay anr amnount. which tadded to the ml valorem t~axI onl their assests willI make, $1,00.X)); no additlionmi I tax Is to be~ imposed by counties or municipalities); disablded Confederate soldiers are exemnpt from privilege tax except as to liquors, c._igarettes, andl amnusement, conmtrivances; gas companies, $30, towns (If 2,500 to 4,t-X)0 inhabitants, $50; towns over 4,000, $100. Gypsies, $50; gins, $25; guarantee companies, $1tX (no additional tax to bie imposed by cities or towiis); hopfen weis, cider, etc., dealers, $500. Hotels —capacity 25 guests, in towns of over 5,0(X) inhabitants, $75; capacity less than 25 guests, in towns (If over 5,0(X), $40; capacity 25 guests, in toiwns of 2,000) to 5,000, $40; capacity less than 25 guests, in towns of 2,00X) to 5,tX)0, $20; capacity 25 guests, outside towns, $10; capacity 25 to 75 guests, outside towns, $25; capacity over 75 gu~ests, outside towns, $50. Iceefactorie~s ---capacity Stions per day, $25; capacity 10 toits per day, $35; capacity 10 to 15 tons per day,$MO; calpacity 15 to 25 tons per day, $75; capacity over 25 tons per day, $10)). Life irmsuranlce companies-comnpanies doing business March 17, 1900,, $1,000; comning to state after March 17, 1900 —business first year, $250; secon(L year, $500; third year, $7.50; thereafter, $l,(X). Lightning rodi agents, $'100; liquor dealers-i to 5 gallons, $4(00; 5 gallons or more, $200. Insurance agents —cities 5,000 inhabitants or more, $40; 2,000 to 5,000, $25; 2,000 or less, $20; other agents, $10. Junk dealers-cities 10,000 inhabitants and over, $50; 5,000 to 10,0(X), $25; others, $15. Lawyers, $10; livery stables —towns under 2,000 inhabitants, $10; 2,000 to 3,000, $15; 3,000 to 5,000,$30; 5,000 to 10,000, $40; over 10,000, $60; oti each owner of stable, $10. Lumber yard, sales 100,000 feet or more, $10; lunch house stands-railroad, $15; others, $5. Meat markets-cities of 5,000 inhabitants, $15; cities of less than 5,000, $10. Ilacks and omnibuses-cities 2,000 inh-abitants orniore~eaclilhack, $5; 2,000 or less, $2.50. Patent medicine vendors, $100; transient vendors, in eachcounty,$35. Sawmnills-capacity 5,000to25,000feet perday, $15; capacity 25,000 to 50,000 feet per day, $25; capacity 50,000 to 75,000 feet per day, $50; capacity over 75,000 feet per day, $100. Stave and spoke factories, $10; f ortune tellers, in each county, $50; merry-go-round, etc., per year, $10; oleomargarine dealers, $5; omnibus, dray, or wagon, each, $5; pawnbroker, $100. Photograph galleries, $5, cities over 2,000 inhabitants, $10; railroad cars, $50; other traveling photographers, $20; per county, $10. Pistol cartridges, dealers, $5; piano and organ agents, $20; railroad eating houses-trunk lines, $125; when one traiii omily, $50; other lines with two trains, $30; othierlines with one traini,$15. Restaurants-cities over 5,000 inhabitants, $30; cities 1,OO0to 5,(XX), $20; others, $5. Real estate agents, $10; scalpers, $25; sewing machine agency, $50; sewing machine agents, $10; shooting galleries ---cities 4,000 or more,, $20; cities 2,000 to 4,000, $15; cities 1,0(X)to 2,0(X), $10; towns less than 1,000, $5. Shows in general, p'r (lay, $25; side shows, per day, $20. Skating rinks-cities over 3,0(X) inhabitants, $20; cities under 3,0(X), $10. Sleeping car and palace car companies, $200, also 25 cents per mile of track over which die company runs its cars. Soda fountainltowns of over 2,000 inhabitants, $1.0; towmis under 2,000, $5; selling soda.,not fromnfountains, $2.50. Enlarging pictures, $5; stallions, jacks, $5; stores-stock under $30X), $2.50; stock $300 to $1,000, $5; stock $1 000 to $2,000, $10; stock $2,000 to $3,.5)0, $15; stock $3,500 to $5,000, $20; stock $5,000 to $7,5()0, $25; stock $7,500 to 510,0(X), $30; stock $10,000 to $12,000, $35; stock $12,000 to $15,000, $40; stock $15,000 to $20,000, $50; stock $20,(0)0 to $25,000, $60; stock $25,000 to $315,000, $85; stock $35,000) to $50,t)00, $100; stock $50,000 to $75,000, $150; stock $75,000 to $100,000, $17.5; stock $100,(X) to $250,0(00, 20); stock $250,000 arid over, $2.50. Secondhand clothing, $50; telephone exchmanges —2( suibscr-ibers, $2.50; 20 to 35 suhiscribers, $7.50; 50 to 75 subscribers, $1.50; 75 to 1.00 subscribers, $17.50; 100 to 1530 subscribers, $37.54); '150 subscribers amid over, $50. Long disfitTn ( com pany, 1,0(X) miles or more '$1 lest a 1 ~ ) Iil p mle 1) cunts (municipalities not to t'sx); bed spring v eadors, tmansieni t, $15; wsashimgigmachines, per county, $15 ) 1ottomiseed buyrs, $1.0 de beattre oiiiis,$100; peddl( rs —on foot, in cacti county, $10, one horse and Iwago01 n, eachi country $1,5,- two horses and wagon, in (iftechomuinty-, $30. Pedldlers of timware or pottery —mn foot, $50, withm wagonl $10. Transient vendors of m erchandise in e c u t,$. ilo7sIisca s per' mile, $20; second class pe mle, $ 1 5 th ird dlss, per mi i i $1e SI0; na.r Irow grauge, per Mile, $,2; ramilroads claimi-ing 'xeniptiomi fromo supervision, $1)). Telegraph comipanies, operating 1,000 miles of line or more, $250; TAXATION AND REVENUE SYSTEMS-MISSISSIPPI 733 telegraph companies, per mile of line less than 1,000 miles, 25 cents. Trading cars-traveling 250 miles, $250; 150 to 250 miles, $150; less than 150 miles, $100. Theaters-cities of over 4,000 inhabitants, per year, $50; cities of less than 4,000, per year, $25; cities of 1,000 to 2,000, per year, $10; other such halls, $5: dance halls, $10. Vendors of spectacles, $15; undertakers and embalmers, $20; vendors of jewelry, transient, per county, $50; vendors of stoves, ranges, and clocks, per county, $100; on wagons used, $25; license for state, $1,000. Transient dealers in merchandise, $50; waterworks -cities of 8,000 inhabitants or more, $150; cities of 3,000 to 8,000, $50; cities of 3,000 or less, $20. Dealers in deadly weapons, $25; warehouses-villages of 300 inhabitants or less, $2.50; villages of 300 to 500, $5; villages of 500 to 1,000, $10; villages of 1,000 to 2,000, $15; villages of over 2,000, $20. Woodyards-cities of 8,000 inhabitants, $20; 5,000 to 8,000, $10; under 5,000, $5. Mineral water bottlers, $20; liqu:ors, retail license — towns under 500 inhabitants, $9(00; every city or town over 500, not to exceed $1,200. Wholesale malt liquor-towns 5,000 or more, $100; 2,000 to 5,000, $50; other dealers, $25. Whiskey distilleries, also brandy and other intoxicants, $:50. Insurance, telegraph, express, sleeping car companies, building and loan associations, and commercial agencies are required to pay for their privileges to the auditor of public accounts under penalty of double the tax. Other privileges are paid to the county collector. The license is a personal privilege and does not exempt from taxation the property used in the )usiness. B. FEES. Secretary of state.-Issuing colmmissions to notaries, $5; charters of corporations not for profit, $3; charter fee on corporations for profit — capital stock $10,000, $20; $10,000 to $30,000, $40; $30,00() to $50,000, $60; $50,000 and over, one-tenth of 1 per cent (no fee is to exceed $250). Amendments to charters, $5; foreign corporations, charter, $15; filing articles of consolidation, $25. COU(NTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment and equalization thereof are the same for county taxes as for state. 2. RateBoards of supervisors may levy taxes for all purposes, which added to the state tax will mlake 131 mills on the dollar, but counties with outstanding bonded debt may levy a sinking fund tax, and also a special tax not exceeding 2 mills may be levied for roads and public works, but the total is not to exceed 16 mills. 3. collection — Same as for state. II, III, and IV. Poll tax, inheritance tax, and corporation taxes. There are no poll, inheritance, or corporation taxes. (See State revenues, II.) V. Business taxes and licenses. Privileges are subject to taxation by the board of supervisors to an amount not exceeding 50 per cent of the state tax, but no county or municipal tax is to be levied on the privilege of insurance companies, telegraph, express, or sleeping car companies, building and loan associations, and commercial agencies paying their tax direct to the state. F. SPECIAL ASSESSMENTS. Swamp-land districts.-The btoard of supervisors of the county may levy a special tax, not exceeding 50 cents per acre in any one year, on overflowed lands for each swamp-land district. MUNICIPAL REVENUES. A. TAXES. I. The general propert!/ tax. 1. BaseThe property included and the assessment and equalization thereof are the same for municipal taxation as for state. The assessment of personal property and polls is entered separately on the rolls for each city, town, or village, or for each election district of the county. Municipalities may exempt certain manufactories from taxation for a term of years. 2. RateThe levy of municipal taxes is nmade by the mayor and board of aldermen. The limit for general revenue and improvements is 12 mills on the dollar; in villages of 300 inhabitants this limlit is 4 mills. 3. (Collection — Same as for state and county taxes. II, III, and IV. Poll tax, inheritance tax, and corporationm taxes. There are no poll, inllheritance, or corporation taxes. V. Business taxes and licenses. Privileges are subject to taxation by municipalities to an amount not exceeding 50 p)er cent of the state tax, but telegraph, express, and sleeping car colnpanies and other privileges on which the tax is paid directly to the state are not taxalle by llunlicipal authority. Liquors, retail license. — (Cities and townlls may levy a license tax, additional to the state tax and equal 1to 25 per cent thereof, for municipal purposes. ScO Iro)L RIEVENUES. The state school funds are distributed tb the, aluditor of publlic accounts to the counties andt sep)arI:te( school districts. The lboard of supervisors of the c(oullt:y may levy a tax on the property in the county, a:(d an additional poll tax of $1; every municipality which is a separate school district may levy like taxes for the maintenance of schools. The state poll) tax is collected by the counties and distributed to the school districts in which collected. 734 WEALTH, DEBT, AND TAXATION. MISSOURI., Missouri draws her revenue largely from the general property tax for state, county, and municipal purposes. This is supplemented by an extensive system of business taxes and licenses and a collateral inheritance tax. There are no special corporation taxes except a tax on the premiums of foreign insurance companies and a special tax on car companies. There are, however, a number of important fees levied on insurance companies, and for incorpor ation. The poll tax is left to the counties and municipalities. CONSITITUTIONNAL, PROVISIONS. ARTICLE X. SEC. 1. The taxing power may be exercised by the general assembly for state purposes, and by counties and other imuliicipal corporations, under authority granted to them by the general assernbly, for county and other corporate purposes. SEC. 2. The power to tax corporations and( corporate property shall not be surrendered or suspended by act of the general assembly. SEC. 3. Taxes may be levied and collected for public purposes only. They shall b)e uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and all taxes shall be levied and collected by general laws. SEc. 4. All property subject to taxation shall be taxed in proportion to its value. SEc. 5. All railroad corporations in this state, or doing business therein, shall be subject to taxation for state, county, school, municipal and other purposes, on the real and personal property owned or used by them, and on their gross earnings, their net earnings, their franchises, and their capital stock. SEC. 6. The property, real and personal, of the state, counties and other municipal corporations, and cemeteries, shall be exempt from taxation. Lots in incorporated cities or towns, or within one mile of the limits of any such city or town, to the extent of one acre, and lots one mile or more distant from such cities or towns, to the extent of five acres, with the buildings thereon, may be exempted fron taxation when the same aire useid exclusively for religious worship, for schools, or for purposes purely charitable; also such property, real and personal, as may be used exclusively for agricultural or horticultural societies: Provided, That suclh exemptions shall be only by general law. SEC. 7. All laws exempting property from taxation, other than the property above enumerated, shall be void. Sv.. Tlihe state tax on property, exclusive of the tax necessary to pay the bonded debt of the state, shall not exceed twenty cents on the hundred dollars valuation; and whenever the taxable property of tlie state sihall atnllunt to nine hundred million dollars the rate shall not exceedl fifteen (cents. SEC.. No (:llunty, city, town, or other municipal corporation, nor tll( inhabitants thereof, nor the property therein, shall be released or discharged from their or its proportionate share of taxes to be levied for state purposes, nor shall (eotrmutation. for such taxes be authorized in any form whatsoever. SEC. 10. The general assembly slhall not impose taxes upon counties, cities, towns, or other municipal corpolrations or upon the inhabitantsor property thereof, for county, city, town, orI Ither municipal purposes, butt ayv, lvy general laws, vest in the orporaite authorities thereof the power t,:1 a.ssess and collect taxes for suchl purl)os(s. 'lus c(ompilation is derived mainly ft'roi t he following sources: The, (ehoeral Revenue Laws of the State (of Missouri, also the laws recgulatirti tli t txationl of auctioneers, etc. (Cotp)iled from the Revised Statutes of l.9()9 and laws of 19()01 and 1903. by Albert 0. Allen, state auditor, Jellt'rson City, Mo. State Printers (I 9X)3). A Treatise iil)pon the Law and Practice of TaxIation in Missouri. By Frederick N. Joudson. Stepliens, publisher, C(olumbia, Mo., 1900. SEC. 11. Taxes for county, city, town, and school purposes may be levied on all subjects and objects of taxation; but the valuation therefor shall not exceed the valuation of the same property in such town, city, or school district for state and county purposes. For county purposes the annual rate on property, in counties having six million dollars or less, shall not, in the aggregate, exceed fifty cents on the hundred dollars valuation; in counties having six million dollars and under ten million dollars, said rate shall not exceed forty cents on the hundred dollars valuation; in counties having ten million dollars and under thirty million dollars, said rate shall not exceed fifty cents on the hundred dollars valuation; and in counties having thirty million dollars or more, said rate shall not exceed thirty-five cents on the hundred dollars valuation. For city and town purposes the annual rate on property in cities and towns having thirty thousand inhabitants or more shall not, in the aggregate, exceed one hundred cents on the hundred dollars valuation; in cities and towns having less than thirty thousand and over ten thousand inhabitants, said rate shall not exceed sixty cents on the hundred dollars valuation; in cities and towns having less than ten thousand and more than one thousand inhabitants, said rate shall not exceed fifty cents on the hundred dollars valuation; and in towns having one thousand inhabitants or less, said rate shall not exceed twenty-five cents on the hundred dollars valuation. For school purposes in districts, the annual rate on property shall not exceed forty cents on the hundred dollars valuation: Provided, The aforesaid annual rates for school purposes may be increased, in districts formed of cities and towns, to an amount not to exceed one dollar on the hundred dollars valuation, and in other districts to an amount not to exceed sixty-five cents on the hundred dollars valuation, on the condition that a majority of the voters who are taxpayers, voting at an election held to decide the question, vote for said increase. For the purpose of erecting public buildings in counties, cities, or school districts, the rates of taxation herein limited may be increased when the rate of such increase and the purpose for which it is intended shall have been submitted to a vote of the people, and two-thirds of the qualified voters of such county, city, or school district, voting at such election, shall vote therefor. The rate herein allowed to each county shall be ascertained by the amount of taxable property thereini, according to the last assessment for state and county purposes, and the rate allowed to each city or town by the number of inhabitants, according to the last census taken under the authority of the state, or of the United States; said restrictions as to rates shall apply to taxes of every kind and description, whether general or special, except taxes to pay valid indebtedness now existing, or bonds which may be issued in renewal of such indebtedness. SEc. 14. (Provision for payment of state debt, $250,000 per year.) SEC. 18. There shall be a state board of equalization, consisting of the governor, state auditor, state treasurer, secretary of state, and attorney-general. The duty of said board shall be to adjust and equalize the valuation of real and personal property among tile several counties in the state, and it shall perform such other duties as are or may be prescribed by law. SEC. 21. No corporation, company, or association, other than those formed for benevolent, religious, scientific, or educational purposes, shall be created or organized under the laws of this state, unless the persons named as corporators shall, at or before the filing of the articles of association or incorporation, pay into the state treasury fifty dollars for the fifty thousand dollars or less of capital stock rand a further sum of five dollars for every additional ten thousand dollars of its capital stock, and no such corporation, company, or association shall increase its capital stock without first paying into the treasury hive dollars for every tenu thousand dollars of increase: Provided, That ciothing contained in this section shall be construed to prohibit the iIgeneral assembly from levying a, further tax on the franchises of such corll(Iration. (Constitution amended November, 1900.) TAXATION AND REVENUE SYSTEMS-MISSOURI. 735 ARTICLE X. SEC. 22. A mortgage, deed of trust, contract, or other obligation by which a debt is secured shall, for the purposes of assessment, be deemed and treated as an interest in the property affected thereby, except as to railroad and other quasi public corporations, for which provision has already been made by law. In case of debts so secured the value of the property affected by such mortgage, deed of trust, contract, or obligation, less the value of such security, shall be assessed and taxed to the owner thereof in the county or city in which the property affected thereby is situate. The taxes so levied shall be a lien upon the property and security and may be paid by either party to such security. * * * Every contract by which a debtor is obligated to pay any tax on money loaned, or on any mortgage, shall be null and void. Russell v. Croy, 164 Mo., 69. Plaintiffs are holders of notes secured by mortgages on lands. Defendants are the assessor and the members of the county court. Object of the suit was to prevent the defendants from enforcing against the plaintiffs the terms of the amendment. (Art. X, sees. 22, 23.) Held, that the amendment violates the fourteenth amendment to the Constitution of the United States and is therefore void. It denies the "equal protection of the laws" in exempting the holders of "'railroad and other quasi public corporation" securities, while all others are included. (Citing Field, J., in Santa Clara v. Southern Pacific Railway Co. (C. C.), 18 Fed., 385.) This is arbitrary discrimination and not reasonable classification. If thel discriminating clause could be limited to property used by a railroad company in its equipment as a common carrier, it might be a just classification. OFFICERS. The officers most directly concerned with taxation are: In counties having township organization: (1) Township assessor; township clerk, elected biennially, is ex officio assessor. (2) Township collector, elected biennially. In cities: (3) Board of assessors in cities of the first class, consisting of a president elected by the qualified voters of the city, and one assessor from each assessment district, appointed by the mayor. The city board of equalization consists of the president of the board of assessors and four discreet real estate owners of ten years' residence appointed wby the judge of the circuit court. (4) City collector in cities of tie first class, elected for four years. (5) City assessor in cities of the second class, appointed by thi mayor for two years. (6) City treasurer in cities of the second class, who acts ex officio as collector. (7) Assessors in cities of the third and fourth classes, elected for two years. (8) Collectors in cities of the third and fourth classes, elected for two years. In the counties generally: (9) County assessor, elected for a term of four years. No person is to hold the office two successive terms. (10) Collector of the revenue, elected for two years. (11) County board of equalization, composed of the county clerk, the judges of the county court, and the county assesessor. In counties having township organization the sheriff is a member. (12) State board of equalization, consisting of the governor, state auditor, treasurer, secretary of state, and attorney-general. (Note.) ---" County " includes St. Louis. All services required of county officers are to be performed by the corresponding officers of the city of St. Louis. (13) License collector, in cities lhaving 300,0(X) inhabitants or more, elected every four years, collects all license taxes required by law or ordinance, excepting the draishop and wharfage licenses, and also the tax on telegraph and telephone poles, the dog tax, the merchant ad valorem tax, the vehicle license tax, and tlhe special tax on foreign insurance companies. (14) State tax commission, three persons appointed by the governor. Assessors are compensated by commissions based on the number of names on the rolls —25 cents each for the first 1,000, 20 cents each for the second 1,000, and 15 cents each for all over 2,000. In cities the compensation may be fixed by ordinance. STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included an-d exempt.- -...All property, real and personal, is subject to taxation except as specially exempted. (1) "Real property" includes not only the land itself, but, also the buildings, structures, and improvements thereon, all mills, factories, and machinery connected therewith, and all rights and privileges appertaining thereto. (2) "Personal property"' includes bonds, stocks, moneys, credits, capital stock, and every tangible thling subject to ownership not part or parcel of real property. (3) Exemptions, in addition to public property, are: Property used for religious purposes, including chu rches and parsonages; schools and institutions of charity: property of agricultural and horticultural societies. (See constitution, Art. X, sec. 6i.) There is also certain property exempted by legislative contract prior to the adoption of the present constitution. b. Assessment.-In general, there is one assessment roll made up by the assessors of the counties, towns, and districts, but certain property is assessed by the state board of equalization. Every person is required to make a statement under oath of all his real and personal property, with the value thereof as of the Ist of June in each year. Penalty for refusing to take the oatli is a fine of $10 to $1,000. The assessor is to assess all Ipr)oprty at its true value in money or the cash price at the time of listing, but if a person fails to make his statement, the assessor is to list the property at double its value, or at treble the value in case of a fraudulent list. M!ortgages on real estate aie arssessed as personal property, and the mortgagee is required to give them in for taxation, while the land is also taxed on its assessed value withouit (ldeducting the value of the mortgage. The amoendoment of November, 19(X), attempted to prevent this apparent double taxation on the \-vale o(f the property by copying from the constitution of California a 1irovision that " mortgages and deeds of trust are to be d(leeme( an interest in tIhe property affected therel)y, ex(cept as to railroads aniid other (quasi public corporations for which iprovisimon ltas already bee(n iladle Iby law, and that only the value of tihe 1prohperty, less tlhe value of lie of security, is to be assessed to the owner of the property., Tifs was declared unconstitutional by the supremiie court. in June, 1901. Shares of stock in banks and insurance corlipaniies arc assessed at their true value in money,less the value of the real estate represented by them, together witht all reserved funds, undivided profits, premiumis, and earnings. Insuranice companies doing business on the iutinual plan without ( capital stock are to make return of the net- value of all assets. The taxes assessed on the shares of st ock or net assets are to be paid by the ncorporattion and many be reconvercd by it from the shareholders. RIailroad property is assesse~d by the state board of equalization, including such proportion of thle total value of the rolling stock as the nuimber of miles in the state bears to the total length of the road. The unit rule thus applies to rolling stock only. The county courts of the 736 WEALTH, DEBT, AND TAXATION. several counties are to examine the statements made by the railroads and make corrections before submission to the state board. Car companies of all kinds are assessed by the state board on the average value of cars in use in the state. The entire property, real and personal, of street car companies is assessed by the state board on the basis of returns to the state auditor in the manner that railroad property is assessed. The state board of equalization apportions its assessment to each county, municipal township, city, or incorporated town iin which the road is located, according to mileage. "Local" property of railroad comnpanies not used in operation of the road, including lands, machine and workshops, roundhouses, warehouses, and other buildings is to be assessed by the assessors of the several counties, cities, towns, and villages. Telegraph, telephone, and express companies are assessed )by the state board of equalization on their property, real and personal, including franchises, in the same manner as railroad property. The same rule applies to toll bridges and bridges over streams dividing this state from any other state. Penalty for failure to rendier tihe rer(lried statement is forfeiture of $100 for county publlic school fund in each county in which such bridge, express, telegraph, or telephone company Ilas used its franchises. The franchises (other tihan thle right to be a corporation) of all railroad, street, railroad, bridge, telegraph, telephone, conduit, water, electric light, and gas companies, and( of all sinmilar quasi public corporations possessing special and peculiar privileges and authorized by law to perform public service, (are to be assessed as other propertv of such corporation is is assessed. The state board of equalization in cases of railroads, street railroads, bridges, and telegraph and telephone companies assesses the total value of the property, tangible and intangible. c. E'qualization.-Cities of the first class have their own boards of equalization, which ecqualize the city assessment. The county board of equalization equalizes the valuation on all real and personal proplerty in the county to make it conform to its true value. The state board of equalization adjusts and equalizes the valuation of real and personal property among the several counties in the state. It has power to equalize the assessmnent of each class of prop)lerty, real and personal, separatelv. U2. Hate-.. There is levied by statute for state purposes 15 cents on each Sl0() for state revenue, and 10 cents on each $100 for p1ayment of state indebtedness. The rate for state purposes is limtited by the constitution. These limits were, howcever, clhanged in 1902. 3. Oollection —. Taxes are collec(ted hvy the collector of the revenue for the county. lie gives notice when the taxpayers are to meet him and pay their taxes. After October 1 the collector may seize and sell goods and chattels as ntrer exelcution, and after Jailiuary 1,1 per cent a month is added. Taxes are a lien oni redal property on which they a:re assessed, and after Janulary 1 the state's liens for taxes may be enforced by suit andl sale. Railroadl 1tlxes due the state, county, cities, towns, villages, and school districts are due September 1 and payable to the county collector. These taxes are delinquent after January 1 and collection is enforced by suit. The collector is compensated by commissions on the amount collected. II. Poll tax. There is no state poll tax. (See County revenues.) III. Inheritance tax. All property passing by will or by the intestate laws of the state, or transferred in contemplation of death, other than to the father, mother, husband, wife, adopted child, or lineal descendant is subject to a tax of $5 on each $100 of clear market value. Property conveyed for educational, charitable, or religious purposes is exempt. The proceeds of this tax go to the state university and to other educational purposes. IV. Corporation taxes. Corporations are in general taxed on their property as individuals. Car companies pay a state tax of 2 per cent on the valuation as made by the state board of equalization in lieu of all other taxes. Express companies pay a state tax of 1 pet cent of their gross receipts within the state. Domestic insurance companies are taxed on their property and paidtip capital stock. Foreign insurance companies are assessed on premiums received in the state at the rate of 2 per cent per annum in lieu of all other taxes. One-half of this tax goes to to the county foreign insurance tax fund, and is apportioned to the counties according to the number of school children. St. Louis is accounted a county in the apportionment. V. Business taxes and licenses. The taxes on merchants and on manufacturers are in form license taxes, but are inl fact property taxes. Both state and counties include them in their reports of general property taxes. Merchants. —No person may deal as a merchant without a license. The tax is an ad valorem tax equal to that levied on real estate and based on the highest amount of all goods, wares, and merchandise inerchants have in their possession betweern the first Monday in March and the first Monday in June, a statement of which every merchant is required to make to the county assessor. Commission merchants are not required to pay on articles merely consigned for sale. The license authorizes tie merchant to deal at only one place within the county. 1fManufacturers.-All manufacturers are to be licensed and taxed on all raw material and finished products, as well as on all the tools, machinery, and appliances used by them, in the same manner as merchants. They are to make their statement of the greatest aggregate amount of raw material and finished products on hand b)etween the first Monday in Miarch and the first Monday in June. Beer manufacturers in the state are subject to state inspection, and for their services the inspectors receive a fee of I cent a gallon for inspecting and gauging, and 2 cents for labeling each package other than bottles that contain 8 gallons or less. Twenty-four quart and 48 pint bottles are considered as constlitlt ing a package, in the meaning of the law. Packages containing over 8 gallons are construed ias constituting one package for every 8 galllos and fractions therelof. Auctioneers.-License for ten days, $10; for one month, $25; for three mot!ths, $50; for six imonths, $75. Collectors' fees, 50 cents (duty to the state on the proceeds of sales of personal property, except stocks, |1 po',r cent). Tlhe county courts may graduate the license tax to be imposed on each license; tie tax to the state for six months is not to be less than $10 nor more than $100. Brokers.-Brokers are taxed for six months, according to the amount of business expected to be done, or the amount of capital to be em TAXATION AND REVENUE SYSTEMS-MISSOURI. 737 ployed: $5,000 or less, $50; $5,000 to $10,000, $75; $10,000 to $1,5,000, $100; $15,000 to $20,000, $125; $20,000 to $30,000, $175; $30,000 to $,50,000, $2,50; $50,000 to $75,000, $300; $75,000 to $100,000, 350; $100,000 to $150,000, $400; $t50,000 to $200,000, $4.50; $200,000 to $300,000, $500; $300,000 to $500,000, Wti0; $500,W00 and over, $1,000. Billiard tables.-First, $20; each. additional, $10. Ferries.-Amount to be fixed by the county couirt, $2 to $5,000. Insuranc~e lbrokers. —Certificate, $10; indlustrial comipanies, 50 (ceuts. Peddlers ---On foot., per six months 3; uone or mnore horses, per six Months, $10; boat, first license, per dayis, $1 cfterwtvrds, per claty, -50 cents. Pool selling, bo~okmaking, or registernng lets -Auction pooling, pe dav, $5;" each book, per clay, $5; rec'istrattion of b)et~s, per day, $5. Liquors —License for sale and nuanuf icture if distilled liquiors and wines, per gallon, 10 cents, collecte ciyh stnimps. Dram-shop keepers, who may sell liquors ait retail iiot cxc ( ( ding 10 gallons,, aetxd forl state, couinty, and municipal pLUpose s on the dulte of liquors receivel ait the shiop an "id vslorem tax of the samne amount as that paid by trierchants on n mecliamdise; also license tax, for state purposes, $50 to $100) (in 1903 rrad~e $ O0 to $200 for state, $250 to $400 for countyr, every six inontl s). B3. FEES. Secretary of staste.-Corporations (except benevolent, religious, scientific, fraternal, benfcifaml, or educational), filing articles on first $50,000 or less of capital stock, $50; on every additional $10,000, $5; increase capital stock per $10,000, $5; foreign corporations, license fee, $10; upon the proportion of capital stoc~k represented by its property and business transactedl inl the. state-First $50,000 or less, $5-0; each a-dditional $10,000 or less, $5; superintendent of insurance, $5; permit to do buisiness in the state, to fraternal-b~eneficiary atssociations, $50; filing (lecla-ra-i tion on organization or,admission to state, $50; annual statement, $30; supplementary statement, $10; other pap'ers, $10; agent's copy cof cornpany's certificate of authority, $2. Mutual companies' fee fcor certificate of incorporation, $75; assessment companies, for issuing certificate, $25; for annual statement, $25; for agent's copy, etc., $2 (does not apply to fraternal companies); domestic companies, stipulated premium plan, same fees as assessment companies. Barbers-Board cof examiniers, certificate, $1; annual certificate or license, $1. IDruggists-1Registration, $1; examination, $3. Dentists-Examination, $10. Emrbalmers-License, $5; registration, $2. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. Bas9e The property included and the, methods of assessment anti of equalization are the samie for county taxes as for state taxes. 2. Ra te The, countv c outrt fixes the rate of couinty tax: -In (counties havingy $6,Ot)0,000 woritth cof property or less, not, to exceed -5o cents on $100 inl count ies basviog $10,000,0Wt worth, not. to exceed 40 cenits onI $1.00: inl counties bhaving $30,000,0({) wNorth, not to exceed 5o(e)i ciii ' $100 in counties bs ving mcre than $30,O#At),000 worthi,:35 cetits. onl $100. The rat (if taixationi onl the roadlbed, rolling stockl, awld (ither mnovable prolpertv of r ailrcadsc. for school purip0ses anid for thn (aect ion of public buildings is lie a~verage of the rates in the school districts and districts l yi ga. tax fcor b uiildinigs. In (counties uinder tcasnship organ izatiori the saniii linitation of rates applies, tocwnship taxes beitng considered by the couirts ats essentially county taxes. 3. OCoilectiouSamne as for state,. II. Poll taix. The county assessor is to miake a list of all male inhabitants over 21 and under 60 years of age outsitle 932-0 714 7 of cities and towns. The clounty court may levy a poll tax of fromn $.1.50 to$3 which is collected as other state and counity taxes anid applied to road purposes. It may be paid in labor in lieut of money. IlI an-d IV. Ihlioritatace ttix cad~ corporatt.oni taxes. There are no inherit, ttfle o~r special corporation taxes ftor tile ctounties, other than the county's share of the insurance fund. V. Bts~in~ess talxCs (Uid, hcemwse,. On, all )Imsinesses mafde. taxaible b~y ltaw the county (.court mnay levy a tax, but the rate~ luist no,1(t exceed tile state revenue tax by more thall 10(1 per~ (leit. Thle state interest tax is n1ot to be construtedJ as a, part of the state revenue tax. Onl nierehanits and cinamtfactmirers —no county is to levy licenses over 100 per cent mnore than the tate auithorized for state pIIrposes:- aucetionleers, six mnouths, $10 to $100: billiard taebles..for first, $20, for Others, $10: oti peddlers the rotc tiiust, rot, exceed thwat of the state:- onl draimslmps, the mat~e fixed by the co~uritv court is from $250 to. 400 (twvo-tliirds is to be set. apaiat as a specitil roach futnic): sliows ani( eirccises-thle county ecourts nova itinpose such tax as they may deern prioper and reasoniible, tIne poed of' Which go to the County School fufnd. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included aild the methods of assessment and of equalization are tile same, for municipal as for state taxation. St. Louis and cities of the, first and second classes have their own local valuations and boards of equalization. 2. RateCities of tile first, class, are authorized to levy for local purposes a. lower adi valorein rate of taxation onl merchandise held by merchants, and the raw materials, mercllanolise, finiSh~ed products, tools, machinery, and appliances eased by mianufacturers thial on- real estate and other property. Such cities may license merchants an(l niamuifactttrers in proIportion to sales nlade,. (1) In cities of the first class (thicse, with a population of 100,0110 or more) the rtiinicipmil rissetably mnay levy a10t. exceeding I I~j (emiJt for runnicipal ~tpurpose aril stcihi srniit-,a is niecessary to pay the interest oti the public ilhitA. (2) Iti (lit11 iif the secotidl clriss (those svith a populahrtiitio f:41.001)0) to 100,000)) thre tax is 1 pitr ccitt.. (3) Iti cities of' thre t~hiird class (those with a 1()1pu1t in ti of 3000 to 30000) if thre poorilationi is over 10,000. thle levy Is riot to (Xried GO0 cents on $101) vnihtrut ion: if it is less than 10,00th the rate is not to exceed 50cents onil 00 (4) Its cities of the fourth (class (those wir hi ro Pin on cif 1,000 or less) thre rate 'Is 25 (cunts otil $100. Collection is made by thie cityV collect-ors. 11. Poll tax. (Cities of tile first cluss may, levy oil all male citizens between 21 anld 60 years of,age a 1)011 tax of $1.50 for inmprovemnent of streets; cities of the second class may 738 WEALTH, DEBT, AND TAXATION. levy on all a ble-boldi(le male citizens between 21 and 50 years of age one not to exceed $2; towns and villages 1may levvy,i o all able-bodied male citizens betweein 21 n:i( 50( years of age one not to exceed( $3. III al (d I. Il/Inheritance tax and corporation faxes. Tl(,rte arte lno inheritance or special c(:rporation taxes fbor the municipalities. V. ]as ianess taxes and licenses. No city, town, or village may tax miinisters, teachers, priests, lawyers, or doctors, )but nlmunicipalities may levy license taxes on all other occupations, trades, and amusements. Cities of the first class may require a license tax orn agents of foreign insurance companies not to excee(d $1() per year; on tdramshops the tax as fixed by the authorities of towns andl cities; on lmerch(ants and mnanufacturers no municipality is to levy any greater anmountt of tax than the state levies; on billiard and othle aamusement tables, $20 for the first, $10 for others. I). INCOME FROM PUBLIC PROPERTY. Cities with a popullation of 50,000 or more, having an improved wharf, are authorized to collect a wharfage tax not to exceed 3 cents per ton from all boats assessed in the city for each landing at the wharf and one of 5 cents per ton from boats not assessed in the city. Cities with a population of from 5,000 to 50,000 are authorized to collect $2 for every landing. Cities with a population of less than 5,000 may collect $1.50 per landing. SCHOOL REVENUES. The public school fund is apportioned among the counties and the several districts therein in proportion to the number of pupils. School taxes are levied on the property of each district, including the goods, wares, and merchandise of merchants, by the county clerk, and are not to exceed for building purposes 1 per cent in cities, towns, and villages and 65 cents on $100 in other districts. For the sinking fund there may be levied 40 cents on $100 and in addition a sufficient amount to pay interest. The tax levy may, however, be increased by special election in the district. The state tax on foreign insurance companies and the county tax on shows and circuses go to the school fund. Where fines and forfeitures in criminal cases are granted to any schools other than the common schools, one-third of the county revenue derived from dramshop licenses is to be set apart for the latter. MONTANA.' Montana derives its state revenue principally from the general property tax. Poll taxes and business taxes and licenses are left to the counties and municipalities, which may impose license taxes on businesses, trades and professions; amusements, and the usual subjects of taxation. There is a state inheritance tax, of which 40 per cent goes to the county school fund. There are no special corporation taxes, except certain licenses on insurance companies. CONSTITUTIONAL PROVISIONS. ARTICLE XII. SEC. 1. The necessary revenue for the support and maintenance of the state shall s(1 pro)vided )y the legislative assembly, which shall levy a uniform rate of assessient and taxation, and shall prescribe such regulations as shall secut(re a just valuation for taxation of all property, except that specially provided flo in this article. The legislative asseimbly may also impose a licens(e tax loth upon persons and upon corporations doing business in the state. SEC. 2. The property of the Ut3ited( States, the state, counties, cities, towns, school districts, nimnicipail corporations, and public libraries shall be exempt front taxation; and sluch otlher property as may be used exclusively for agricultural and hortticultlunil societies, for educational purp:oses, places for actual religious worslip,i hospitals and places of 'This compilation is derived mainly fronm tli following sources: The (Corllleite( Codes and Statutes of thef Satet of Montana, in force July 1, 19!)5, edited by Wilbur F. Sanders, esq.: I lelna, Mont., 1895. Laws of Nlltana, 1897. State Publishing (otompatny, IHlena, Mont., 1897. Laws of Mont n1a, 1899. State Publishing ('Colparyn, Ilelena, Mont., 1899. Ijaws of MoIntana, 1901. State 1Publishing ('Coil)any, Itelena, Mont., 1901. burial not used or held for private or corporate profit, and institutions of purely public charity may be exempt from taxation. SEC. 3. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineral deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground or some part thereof of such mine or claim is used for other than mining purposes and has a separate and independent value for such other purposes, in which case said surface ground or any part thereof so used for other than mining purposes shall be taxed at its value for such other purposes, as provided by law; and all machinery used in mining, and all property and surface improvements upon or appurtenant to mines and mining claims which have a value separate and independent of such mines or mining claims, and the annual net proceeds of all mines and mining claims shall be taxed as provided by law. SEC. 4. The legislative assembly shall not levy taxes upon the inhabitants or property in any county, city, town, or municipal corporation for county, town, or municipal purposes, but it may by law vest in the corporate authorities thereof powers to assess and collect taxes for such purposes. SEF. 5. Taxes for city, town, and school purposes may be levied on all subjects and objects of taxation, but the assessed valuation of any propierty shall not exceed the valuation of the same property for state and coulnty purposes. SE(C:. 6. No county, city, town, or other municipal corporation,the inhabitants thereof or the property therein, shall be released or discharged from their or its proportionate share of state taxes. SEc. 7. The power to tax corporations or corporate property shall never be relinquished or suspended, and all corporations in this state, or doing business therein, shlall be subject to taxation for state, county, sschool, mnunicipal, and other purposes on real and personal property ownedll or used by them and not by this constitution exempted from taxat ion. SEC(. S. Private property shall not be taken or sold for the corporate debts,f public corporations, but the legislative assembly may provide TAXATION AND REVENUE SYSTETMS-MONTANA. 739 by law for the funding thereof and shall provide by law for the payment thereof, including all funded debts and obligations, by assessment and taxation of all private property not exempt from taxation within the limits of the territory over wlhich such corporations respectively have authority. SEc. 9. The rate of taxation of real and personal property for state purposes in any one year shall never exceed three (3) tmills on each dollar of valuation; and whenever the taxable property inl the state shall amount to one lundred million dollars ($100,000,000), the rate shall not exceed two an(l one-half (2-) mills on each dollar of' valuation; and whenever the taxable property in the state shall amlount to three hundred million dollars ($300,000,000), the rate shall never thereafter exceed one and one-half (1 ) mills on each dollar of val:uation, unless a proposition to increase such rate shall have been submitted to tile people at a general election, specifying the rate proposed and the time during which the same shall le levied and shall have received a majority of all votes cast for and against it. SEC. 11. Taxes shall be levied and collected by general laws and for public purposes only. They shall be uniform upon the sanle class of subjects within the territorial limits of the authority levying the tax. SEC. 15. The governor, secretary of state, state treasurer, state auditor, and attorney-general shall constitute a state board of equalization, and the board of county commissioners of each county shall constitute a county board of equalization. The duty of the state board of equalization shall be to adjust and equalize the valuation of the taxable property among the several counties of the state. The duty of thle county board of equalization shall be to adjust and equalize the valuation of taxable property within their respective counties. Each board shall also perform such other duties as may be prescribed by law. SEc. 16. All property shall be assessed in the manner prescribed by law except as is otherwise provided in this constitution. The franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county in this state shall be assessed by the state board of equalization, and the same shall be apportioned to the counties, cities, towns, townships, and school districts in which such railroads are located, in proportion to the number of miles of railway laid in such counties, cities, towns, townships, and school districts. SEC. 17. The word property as used in this article is hereby declared to include moneys, credits, bonds, stocks, franchises and all matters and things (real, personal, and mixed) capable of private ownership, but this shall not be construed so as to authorize the taxation of the stocks of any company or corporation when the property of such company or corporation represented by such stocks is within the state and has been taxed. OFFICERS. The officers most directly concerned with taxation are: (1). County assessor, elected for two years. (2) County treasurer, collector of taxes, elected for two years. (3) Board of appraisers of three members, appointed by the judge of the district court to fix valuation of real estate in the county. (The provisions for this board were repealed in 1903.) (4) County board of equalization, composed of the board of county commissioners. (5) State board of equalization, composed of the governor, secretary of state, state treasurer, state auditor, and attorney-general. STATE REVENUES. A. TAXES. I. The general property tax. 1. Base a. The property included and exempt. -All the property in this state is slubject to taxation, except as specially exempted. (1) "Real esta t',"' for t li purpostesof taxation, includes the possession of, claim to, ownersthip) (1'o, or right to t le possession of land' all nines, minerals, and quarries il and uniler tlie land; all tiniber growing on lands of the United St lties, and all iimprovements, rights, and privileges appertaining thereto. "l ll)rov(Inileits" iicltudes all buildings, structures, and fixtures erected lupol n or ftfllixed to( t lie land, whether the title to the land has been ac(quired (or not. (2) "Personal property" il(llidels everytluing that is subject to ownership not included in tlhe termlls " real estate ' and i ilimprovemen'ts." The excess of premliunls collected 1)y inlsuralce coi(panies over their losses and ordinary expenses is assessed ats ip)rs()oial prtoperty. (3) The exemptions, in addition to pullif p:)lrop)erty, are: Public libraries; property used for educational lurp)oses: agricultlural and horticultural societies; churches; hospitals; cemlleteri{es; institutions of purely public charity; and the land necessary for tlie foregoing purposes. b. Assessment.-The assessment of all property for state, county, and municipal purposes is made by the county assessors annually and refers to the first Monday of March. lThe assessor is to require a statement under oath of all property and its value. Any property willfully concealed, removed, transferred, or misrepresented by the owner to evade taxation is required, upon discovery, to be assessed at not exceeding ten times its value, and such assessments are not to be reduced by the board of equalization. Refusal to give a list or the falsifying of a list is punishable as a misdemneanor by imprisonment for not exceeding six months or a fine of not exceeding $500, or both. Taxable property is to be assessed at full cash value which is defined as the amount at which the property would be taken in payment of a just debt due from a solvent debtor. Valuations of real estate are fixed by a board of appraisers appointed by the judge of the district court, and the county assessor must take the valuations so fixed. (Since 1903 these values have been fixed by the assessor.) Mines and mining claims are to be assessed at thie price paid the United States therefor, unless thie surface )has an independent value for other than mining purposes. They are also assessed on their net proceeds as personalty, and this forms the real basis of taxation. Shares in state and national banks are to be assessed where the batik is located. Real estate is assessed to tihe bank and a proportionate amount deducted fromi tihe valuation (of tIe slares. Shares in banks not located in the state are not taxed. Gas and water rmains and pipes laid in thle streets are assessed as personal property, also tracks of street railroads, and bridges. In making up the aminounit f credits which any person is required to list, he is entitled to deductl from the gross amount all )bomi fi(e debts owing by him except notes for insurance premiums and ulnilpid subscriptions to societies or to the capital stock of any corporal ion. Tlhe capital stock and franchises of corporations are to 1)e listed where the principal office is located. (Corporations are assesse(d oi their property tlie samiie ats indlividuials. Tlime francise, roadway, roadbed, rails, aind rollitg stock of railroads operating in imore than one county are ass~essed )by tli state board of equalizationmi. Franchises granted b)v tlIe itit ed States are exempt. Otlier railroads and railroad pr(operty are a.s'sse(d by th) e county assessors. Tle assessment made by tlie statl board is apportioned amu)ong tihe different counties on the basis orf milettge, atld to the cities, townls, scho.ll, road, or other districts, io tlie salle basis. c. Equaliz(ation.-Tlhe c(ottuty boatrd( of equalization adjusts and equalizes between individuals and may increase or lower any assessment. itf 740 740 ~~~~W1EALTII, DEBT, AND TAXATION. The state b)oard of equalization a(Ijlsts and( equjalizes the valutations of taxable property between the several counties of t he State. 2. tae — The rate -is to be fixed lby the state boardl of eq~(ualizatIon01, 'M(d, after allowing 12 per cent for dlelinqutencies tawl'( cost of collection, it mnust be sufliciernt to raise the specifi amutof revenute directed by thle legtishative a1,sselfllbl to be raisedl for state pulrposes. The rate is ljmited by constitu~tional p~rovision1 to 3 mills. (See Article X1I, seet. 9.) The rat.e levied in tire fiscad years I 901 amd I 902l was '21 mills on each dollar of valuation..3. Cbllcctioffo Taxes are collectedl bv the county treasutrer. They are (lelinquent on. the, first Monday in'December and a penalty of 10 per- cent Is addWed to the am~ount thereof. Taxes on real p)rop)erty are a lien agcainst, the property assessedl and taxes on persoial property (are a, lieu upon the, real p~ropierty of the owner thereof, which liens attach as of the first M-onday of March Ji n each year. The assessor must collect the tlaxe~s on all personal property when. suich taxes are a henr upon real fproperty whilch in his opinion is not suifficient to secure their playment, He mlay enforce collection by seizure, and sale. The assessor in such cases is to be governed by the, state, an(d county rate of the p~reviotis year, and any excess or (leficienicy is adjuisted later after the rate is fixed for the year. If. Poll tax There is no state poll tax. III. Inhecritance. tax. Thew tax on direct lineal inheritance applies to estates wherein personal property is valuied lat $7,5')00 or more. Realty is exempl1t. rjh} rate is $1 oil $100. 11w tax on collateral inheritance, thtat is, on transfers to) talke effect at (death, other than to father, mothler, husbandl, wife, brother, sister, wife of son, Inusbtinid of dlau~ghter, adopted childl, or lineal dlescendanlt,~ is a<ts the rate of $5 on $100 of market valuie. This tia-x- applies to estates Valued at over $.500, wheti er ce a s ist~illg of -real or personal pro pertv. Thle county tre asurer col-lect~s the tax andl pays over 60pe cent, to the start.('; 40O per cent is retained for the county school futndl. IV. (orporatiol txes Corporations aire, III geealaxed under the, ge~nera-l p)roperty tax. I Usil rau11ce coni1parlies are laxe~d ()I I las r xtes ii premliUDs over1 lOS~Scs arid e Xxpeises as 011 lpclsomal p)rop(rty. fiher' ire, t~oo, cer~ta-in licenses (fl riismri111410 e10rr1paniie5,~- (titferenit In kind h-mi1 iirdirarv husiness taxes and IeRIrses-1-. License t i c~leet preruaimi to a1Rnamout~ Ovr$,I0,pr $1,000, $20; * * pierhun Wssthani $5000X, $125; foreignl insurance conipanies, $300. I I i I I i i i i I k I i i i I I I i i I I j i t 1 i i i i I i i Ii I i i i I I V. Btusin~ess taxes atad licensees. These are left to the county to administer, but the state shares therein. ]I. FEES. Forcoiesoflaw, te., t) (~ts er foioseal, $1: eaclr cert ificate of incorporation, $4.3 recordlin.- andl tiling (eachl certificate, of incorporationmniniraurI.tn $20,.0 cetust per $1,000 of capital stock; stock in excess of $1,000,000. 2.) cents per $1,000, riraxinmnrr $1,000. Certificate of inrer~ase or dec(r(ease of stock, $15; certificate if cort inuarree o~f ciurporatle existence, $3,and 2o c rnts per $1,000 (of capital up to $0000,10 of change of nanre, $5; tiling certtified copy of char-ter o~ia-ticits of iruorIporatior-i of foreign corporation, $20; filing, appointment of agent,' $5; reciording ollicial bond, $2; coniranissioris, $15; ffinig iriscella noons papers, $1. (All changed in 1905.) COUNTY REVEN'UES. A. TA XE S. I. JTli qeneral property tax. 1. Baserflle property included and the ni-thodls of assessment andl of equalization thereof are the same for county as for state taxes. 2. Ra teThe board of coun-ty commissioners of each county fixes the u'ate of county taxes and designates the, num.ber of mills on each dollar of valuation of property for each fund. The tax for general purposes may not exceed 16 mills on the assessed valuation. Two mills must be levied for schools. The board nmay also levy a tax not to exceed one-fif th of I per cent for poor relief. There is to be levied on all property in the county a tax of not less than 1 nmill nor more than 2 mills on the dollar for road purposes. II. Poll tax i a. General.-Every mnale inhabitant of the state over 21 and under 60 years of age, excejt paupers, insane persons, and Indians not taxed, miust animally P a 1)011 tax of $2. In case a person's inamne does not appear on the assessmnent list, paymient of his poll tax is to 1)e demanded byv the assessor. In other cases the tax is to be added to thie assessment list and paid to tlie county treasurer at, the time of the Jpaynment of other taxes. The, trefasuirer may serve notice to pay to somne desigrnated personI or collect f romi the tax-payer's e illplover. The poll tax is to be paid to the, county trasrer for the exclusiveusoftep rfnd fth b). Road. —,Each, ab~le-b~odied mian over 21 and under 45 years of age residliltg in each road olistrict is required ti j. Iay $3. Pavilment mi-ay be made, however, byv one (ltslabor. The road tax is due and p~ayable to the countfy treasurer after October 1. of each year and may be eollected in the, iamanner lprovidledl for the collection of the g-eneral 1)011 tax. TAXATION AND REVENUE SYSTEMS-MONTANA. 741 III. Inheritance tax. Forty per cent of the state inheritance tax goes into the county school fund. V. Business taxes and licenses. Merchants selling any goods, wares, or merchandise are required to pay quarterly to the county treasurer, according to the amount of monthly average sales, the following amounts: First class, $100,000, $75 per month; second class, $75,000, $60 per month; third class, $50,000, $40 per month; fourth class, $40,000, $25 per month: fifth class, $30,000, $20 per month; sixth class, $20,000, $15 per montll seventh class, $10,000, $12 per month; eighth class, $5,000, $8 per month; ninth class, $2,500, $5 per month; tenth class, $1,250, $4 per month: eleventh class, $400, $3 per month; twelfth class, less than $400, $1 per month. Oleomargarine, license I cent per pound; billiard toables, 83.75 per quarter; bowling alleys, $10 per quarter; theaters, $5 per (lay, $25 per month; variety show and concert, $75 per month; circuses or 1menageries, $125 per (lay; pawnbrokers, $55 per quarter: intelligence office, $10 per quarter; shooting gallery, $15 per quarter; laundries, other than steam, $10 per quarter; auctioneers, according to niontlily sales, $5 to $400 per quarter; bankers and brokers, according to business done, $10 to $100 per quarter; lawyers, dentists, physicians, photographers, or persons practicing any othler professions, and insurance, tan, and real estate agents must pay a1 license of $5 per quarter; livery stables-towns of 500 inhabitanlts or l]ss, $5 per quarter; 500 to 1,50X) inlllibitants, $10 per quarter; 1,500.it) more, $15 per quarter. O()nibuses, carriages, etc. -one hlorse, $1.50 per quartlerl; fore each addit ional horse, `$2.50 per quarter. Express c(omipanies and carriers of )passeng(ers-business $50,000 per quarter, $187.5()0 per tuart er Si40,0)()0 )r quarter, ( $93.75 per quarter; $30,00))0 per quarter, $6 2.50 per (uarter; S1,()0 per (Iuarter, $25.20 per (quarttr; $5,000 per (quarter, $12.50 per tquinter. Ferries, according to receipts, $5 to $125 per quarter; arc litects, I)ilders, and manufacturers, business over $15,000 per year, $10 per quarter: gas or electric light companies-city or town of over 10,000() inhablitants, 200() per year; 5,000 to 10,000 inllabitants, $100 per year: 1,500 to 5,(X)) illhabitants, $50 per yea:-. Water companies- citV or town of,mo(re tllinI 10,000 inhabitants, $400 per year; 5,000 and less than 10,000 inhablitants, $200 per year; 1,500 and less than 5,00() inhalitanits, Sl100 per year; less than 1,500 inhabitants, $50 per year. Telepholne( cm(( l paties, 75 cents per year for each instrument, in use; telegraph c(milp).alies, for' each instrunlent in use, $5 per quarter. Street railways - ill twns of over 4,000 inhabitants, $50 per quarter; in towns of less tllai I(X),0. $25 per qua(rter. Assaye(rs-$2(X) to $5(00 per moith, $10 per q(uartert over $500( per month[, $25 per qluafter. Skating rinks, merry-go-rounds -cities of 3,000) inhabitants, $50 per quarter; 1,000X) and less tian 3.000)() inhab)itants, $30 per quarter: less than 1,0(X) inhabitants, $1() per quarter. Public scales, $10 per year; railroad comIpany's wareliouse, ill etac county, $10 per year: insurance agent's certificate, $5. peddlers onI foot, $12.50 per (quarter; witli wagon, $20 per quarter'; witl two i iri'ses, $30 per quarter; other traveling merchants, $50. Sale of pu)(ls on races, $25 per d(lay; stallion, jack, and bull, $10 to $75: toi hunlt deer, mountain goat, eloose, and elk, nonresidents, $25; to lhit grouse, prairie chickens, etc., nonresidents, $15; to hunt game, residents, $1. Liquors-in city of 10,000 inhabitants or over and wi tIlii I Imnile thereof, $300 semiannually; 3,5(X) to 10,)00, $25) scmmianually; I,{)0 to 3,500, $240 semiannually; 300 to 1,000(XX), $200 semianmitully; less than 300, $150 semiannually. Wholesale liquor de(alers, sii,(' as merchants; distillers of spirituous liquors, $600 per year; cigar,tt(ts, 10 peI)r i('onttl; brewers of mnalt liquors and wholesalers whose sales ai' o(ver $3,000X) per month, $25 per monthl; (,over $1,000 per nonthli, $1 5 I'r iimonth; over $500 per month, $ 7.50 per imionthi: less tlian $.00 1(per monthl, $5 per month; manufacturer of malt only, $1(X) per year' )otl(ed so(da water, etc., manufact urer- citv (if over 10.0(X) inhabitants, ti; sIemIiannually; 5,000 to 10,(XX), $10() e:iannuially: less thani 5,00)(l, 25) semiiantnually. (N. B. —Some of these rates were changed in 1903 and 1905.) MUNICIwPAL REVENUES. A. TAXES. I. The general propertf/ tax. 1. BaseThe property included and( the methods of assessment and of equalization are the same for cities and towns as for the state, but the c(uncil may by ordinance provide an independent assesstmment. 2. RateThe rate is (letermined by the intiicilpal council. The amnount of taxes levied for general mtmunicipal pulrp1(ses must not exceed 1 per cent of the atssessed value. 3. CollectionThe city or town treasurer has the same 1)power to collect municipal taxes as the county treasurer has to collect state and county taxes. II. Poll tax. All able-bodied male inhabitants of a city or town lbetween 21 and 45 years of age must pay an annual roa( poll tax of not excee(in~g $3. It may be p)ai(l in labor on the roads. iI[ andl IV. Inhteritance (ntd corl poration taxes. There are 1no inheritance ir (corpora tion taxes for mun li cipalities. V. Busitess taxes a nd licent'.se'. The council may by or(dinance license all inldiustries, llrstits, 1pro)fessions, ant(( occup.)ations for. whicht under the state law a license is reqitired, but the amount tmst not excee(l the sm r(lequiree(l by the state law. Water companies imust pay a liicense tax (of inot less thilan $50 and not 11mo)1'( t.lhani $40)0. Municipalities ilay license t lie keeping (of d(logs. S(.,1(O IJL 1REVENUES. The state school fund consists (of the procee(ls of the sale of school landl(s an(t the moneys derived from certain other sources. The income is apportioned to the counties. lThe county sc(hool (1fund c(lsists of the proceeds of an annual tax (ol 2 mnills on thle dollar, which thle county coI1mm1ssioners must levy at the tilne otlher taxes aire levied(; of (all fines al(nd forfeitures; and of 40 pelr cent of all ilberlittan(e taxes. T1ihe ('tounty sco(1(1 f'i(Id together withl th le co(tmity share of the statte s(cho'l, Imid is apportioned to the school districts. The co(linty comt()nission)ers tals levy at tax ()f not to excee(l 5 mills on the d(ollar 011 thle lprop(erty of school districts to niaintain the schools (f sut'ch districts. The legislative assenillv is required to) levy such a tax for school purposes as is elported necessary by the state auditor. 742 WEALTH, DE'BT, AND TAXATION. NEBRASKA.' Nebraska draws her revenue mainly from the general property tax. IJ 1901 an inheritance tax was adopted. There are ilo special corporation taxes except on foreign illtsratllce companies. Certain fees are irm)posed. Poll taxes and business taxes and licenses 'are left to (coullties and municipalities. All license Inoneys, fines, forfeitures, and penalties go to the schools. The revenue law was extensively revised( in 1903, but the changes have not been carried into this description. CONSTITUTIONAL PROVISIONS. ARTICLE IX. SEC. 1. The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person t(nd corporation shall pay a tax in proportion to the value of his, her, or its property and franchises, the value to be ascertainled in such manner as the legislature shall direct, and it shall have'power to tax peddlers, aucticoneers, brokers, hawkers, commission merchants, showmen, jugglers, innkeepers, liquor dealers, toll bridges, ferries, insurance, telegraph, and express interests or business, vendors of patents, in such manner as it shall direct by general law, uniform as to the c:lass upon which it operates. SEC. 2. The property of the state, counties, anId municipal corporations, both real and personal, shall be exempt from taxation, and such other property as may be used exclusively for agricultural and horticultural societies, for sclhool, religious, cometery, and charitable purposes, may be exempted from taxation, but such exemption shall be only by general law. In the assessment of real estate encumlbered by public easement any depreciation occasioned by su1ch easement may be deducted in the valuation of such property. The legislature may provide that the increased value of lands by reason of live fences, fruit and forest trees grown and cultivated thereon, shall not be taken into account in the assessment thereof. SEC. 3. (Redemption from tax sales.) SEC. 4. The legislature shall have no power to release or discharge any county, city, township, town, or district whatever, or the inhabitants thereof, or any corporation or the property therein, from their or its proportionate share of taxes to be levied for state purposes, or due any municipal corporation, nor shall commutation for such taxes be authorized in any form whatever. SEC. 5. County authorities shall never assess taxes the aggregate of which shall exceed one and one-half dollars per one hundred dollars of valuati)on, except for the p)ayment of indebtedness existing at the adoption of this constitution, unless authorized by a vote of the people of the county. SEC. 6. T1he legislature may vest the corporate authorities of cities, towns, and villages with power to make local improvements by special assessment, or by special taxation of property benefited. For all ot(her corporate pulrposes nil Inriciipal corporations may lbe vested with authority to assess and (collect taxes, but such taxes shall be uniform in respect to persons and11 ro1)1)prty within the jurisdiction of the body imposing the same. SEc. 7. The legislature shall not. iinpose taxes upon municipal corporations, or the inhabitants or pr)operty t hereof, for corporate purposes. I This compilation is derived ima.inly fro(ll tI e following sources: T'l'et compiled statutes of the state of Nebraska, co(mnprising all laws of a general nature in force on July 1, 1899; (iuy A. Brown and Itoland It. Wheeler. State Journal Company, Lin(colrn, Nebhr., 1899. Laws of Nebraska, Twenty-seventh sessionl, State Journal Company, Lincoln, Nebr., 1901. OFFICERS. The officers most directly concerned with taxation are: (1) Township assessors, in counties under township organization, elected annually (2) Tax commissioner in Omaha and Lincoln, who is city assessor and holds office for a term of two years. (3) County assessor, elected for two years. (4) County treasurer, elected for two years. (5) Town board of review, composed'of the mayor, council, and assessor of each city. (6) County board of equalization, composed of the board of county commissioners, or in counties under township organization, the board of supervisors. (7) State board of equalization, composed of the governor, auditor of public accounts, and treasurer. STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included and exempt.-The property included is grouped under the following classes: (1) All real and personal property in the state. Only the improvements on school lands and the value of the interest of the purchaser are taxable before the right to a deed has become absolute. (2) All moneys, credits, bonds, and stock, and other investments, the shares of stock in incorporated companies and associations, and all other personal property, including property in transit to and from the state, used, held, owned, or controlled by persons residing in the state; shares of capital stock of banks doing business in the state; and the capital stock of companies incorporated under the laws of the state. (3) Exemptions, in addition to public property, are: Propertyused for agricultural and horticultural societies; for school, religious, cemetery, and charitable purposes; also, the increased value of lands by reason of live fences, and fruit and forest trees grown and cultivated thereon. b. Assessment.-The state and county assessment roll is made up from the assessments of the several precincts, townships, cities, and villages, transcribed by the county clerk. The assessment is made with reference to the 1st (lay of April. The assessor is to require a statement under oath of personal property and thereupon assess the fair cash value. The making of false schedules or the refusal to list property is punishable by a fine of $10 to $100, and also subject to prosecution as perjury. Real estate is listed by owner or holder and valued by the assessor. Land and the improvements thereon are separately assessed. Corporations incorporated under the laws of the state, except insurranc- companies, are required to list the amount of capital stock in addition to other property. The amount of indebtedness, except for current expenses, and the assessed value of real and personal property, are to )e} (leducted from the aggregate value of its shares of stock, and the rentairdler is listed as caplital stock. The real and personal property arc assessed the same as that of individuals. TAXATION AND REVENUE SYSTEMS-NEBRASKA. 743 Shareholders of state and national banks are to be assessed on their stock where the bank is located. Insurance companies doing business in the state are to be taxed upon the excess of premiums received over losses and ordinary expenses incurred within the state. Insurance companies are to be subject to no other tax, fees, or licenses under the laws of this state, except taxes on real estate and certain fees hereinafter mentioned. The net premiums are assessed and taxed as personal property is taxed. Railroad and telegraph companies, where their property is situated in more than one county, are assessed by the state board of equalization. But machine and repair shops, office buildings, and property situated outside the right of way and depot grounds are to be assessed by the precinct assessors of the counties where situated. Railroad property is assessed for each mile of line or main track and apportioned to the counties on that basis as personal property. The county clerk apportions the valuation among the respective precincts, townships, school districts, road districts, cities, and villages in which the same may be. Sleeping and dining cars not owned by railroads, but used in operating the railway are assessed by the state board of equalization on the average number used each month in the state; the assessed value of the cars is to bear the same proportion to the entire value thereof that the nunmber of miles operated in the state bears to the total numlber of miles operated. In making up the amount of credits which any person is required to list, he is entitled to deduct from the gross amount of credits the amount of all bona fide debts owing by him, except insurance premium notes, unpaid subscriptions to charity or the capital stock of any coimpany, or indebtedness for United States bonds or other nontaxable property. c. Equalization.-A meeting of the assessors of the county is held before the assessment for the purpose of consultation in regard to the value of the various kinds and classes of property to be assessed. The town board, in counties under township organization, reviews the assessment of property for the town. The county board equalizes letween the several townships, precincts, or districts in the county, but is not to increase or reduce the aggregate as made by the assessors. It also equalizes between individuals, and hears complaints rejected by the town boards in counties under township organization. The state board of equalization examines the various county assessments and equalizes by varying the rate of taxation in the different counties in case the scale of valuation has not been adjusted to a reasonable uniformity by the different assessors. 2. RateThe state board of equalization fixes the rate of the state tax, the state school tax, and the state sinking fund tax. The rate of the general tax is to be not more than T nlills on the dollar of valuation: that of the school tax, not less than one-half of 1 mill nor more than 1~ mills; and that of the sinking fund tax not more than three-fourths of 1 mill. 3. CollectionThe county treasurer is ex officio tax collector, and all taxes levied in the county must be paid at his office. Personal taxes unpaid January 1 may be collected by distress and sale as in execution, or by civil action. Personal taxes are delinquent February 1, real taxes May 1, and both draw interest at 10 per cent. Taxes are a lien on the personal property assessed after the time the tax books are received, and taxes on real estate are a lien on such property from the first Monday in January. Real property may be sold for delinquent taxes. II. Poll tax. There is no state poll tax. III. Inheritance tax. Property passing by will or by the intestate laws of the state, or by transfer made in contemplation of death, to the father, mother, husband, wife, child, brother, sister, wife or widow of a son, husband of a daughter, adopted child, or lineal descendant is subject to a tax of $1 on every $100 of clear market value in excess of $10,000 received by each person; passing to any uncle, aunt, niece, nephew, or lineal descendant of the same is subject to a tax of $2 on every $100 in excess of $2,000 received by each person; passing to other collaterals is subject to a tax of $2 on every $100 over $500; passing to strangers is subject to the following taxes: $3 on every $100foran estate under $10,000; $4 on every $100 for an estate of $10,000 to $20,000; $5 on every $100 for an estate of $20,000 to $50,000; $6 on every $100 for an estate over $50,000. IV. Corporation taxes. Corporations are taxed under the general property tax. Domestic insurance companies are assessed on their net income as personal property. Foreign insurance companies are required to pay 2 per cent of the gross premiums on account of life, accident, or fire policies, or of insurance on property located within this state as an additional license fee, and may deduct from their tax bills any suln over $2 paid as license. V. Business taxes and licenses. Insurance brokers, $25 per annumn. B. FEES. Secretary of state. —Filing articles of incorporation, domestic or foreign, $10; for each $1,(X0) over $1(0),0(X), 10 cents; increase of capital stock, $-5; for each $1,000 increase, 10 (cents; amendments, $5. Insurance companies.-I)omestic companies-charter, $50; annual statement, $20; annual license, $1. Foreign companies — depositing charter, etc., $1(0; annual statemtent, $50); life and accident, statemen(t, $100. Mutual complanies — license, $50(; annual statement, $10. Foreign surety comlpanies — lice(nse, $30; annual statement, $1) to $20. Domestic surety —anlnual st.atlement, $1. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. Base --- The property included atnd ti e assessment and equalization thereof are the sam-e for county as for state taxes. 2. RateThe county boards levy all county, township, city, sch~ool district, precinctl village, and other taxes. 744 WEALTH, DEBT, AND TAXATION. The rate for, county purposes is not to exceed $1.50 on each $100 of valuation except to pay indebtedness existing at the time of the adoption of the constitution, unless authorized by vote of the people of the county, and the limits shall be as follows: In counties under township organization, for county revenue and poor, 9 mills on the dollar: road, 5 nmills. b)ridges, 4 mills: sinking fund, 4 mills. For other counties tJhe rates are the same except that for the sinking fund, which is 3 mills on the dollar. 3. (:ollectiornSatime as for state.. II. Poll tax. Every male inhabitant over 21 and under 50 years of age, except paupers, idiots, and lunatics, is to be assessed for a labor tax of $3, to be paid ill cash or commuted in labor on the roads, unless so assessed in cities or incorporated villages. III and IV. Inlteritance tax and corpora(tion taxes. There are no itnheritance or corporation taxes for the county. V. Bu asineqss taxes and licenses. Dealers in omIlt, spiritutous, and vinous liquors, resioding in the county but not witthin the limits of an incorporated citv (or village nor within 2 miles o(f lthe same, nmay be licensed by the c(ounty ioar,(. The atmount of license fee is in ueal case established byv ithe bard i it its discretion, provided it hbe not Jess titan $500 annually. 1'lie )proceeds of liquor and all ot'her licmenses lmust bc used for tihe maintenantltc of public schlools. Peddlers selling outside the limits of a city o(r town within any county in thIe siate are to pay an annum l tx of '25;-i in vehicles, onehorse, $50(: iwo-lorse, $75: four-horse, $1f0)' ferries, 82 to $500;1 sale of liquors (not in cities or villages), $500. MUNICIPAL []{EVENUES. A. TAXES. I. Tlle general property tax. 1. BaseTle i) property included antd the method of equalization are t}he sante as for state taxation. If ordered )by the co,(tnty b)oatrd, seplarate assessmlent rolls are to be I madet for property within the corlporlate limits of citiess, tons, anw d villages, except when siucih municipalities arc iniclude(l within the limits of any totwnshi1), and except also in cities of the first class. In metropolitan cities the assessment refers to September 1. 2. RateThe county boards levy such taxes as are required by the municipality. The amount is to be certified to the county clerk by the corporate authorities, and is variously limited for different classes of cities. 3. UCollectionSame as for state. II. Poll tax. All mnale residents of the corporation between 21 and 50 years of age are to pay a labor tax of $3 for the repair of the streets, alleys, and highways of the city. III and IV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes in municipalities. V. Business taxes and licenses. Cities in general have power to raise revenue by levying an occupation tax or license on any corporation or business within thle linits of the city. All scientific and literary lectures and entertainments, as well as concerts given by citizens of the city, are to be exempt. from such taxation. Pawnbrokers ---metropolitan cities, $100 per year; other cities (less than 80,000 inhabitants), $50 per year. Liquors —in cities over 10,000, $1,000 per year; in cities under 10,000), $500 per year. SCHOOL REVENUES. The state common school fund, consisting of the proceeds of the sale of school lands and fines and forfeitures, is to be increased by an annual levy of 1I mills on $1 of valuation, to be distributed to the counties in proportion to the number of scholars. All license moneys of the counties, cities, and villages are to be applied to the supplort of the common schools. The county commissioners levy on the property of school districts a tax not to exceed 25 mills, and in cities of the first class of over 25,000 one not to exceed 15 mills. NEVAD)A.1 Nevlttda derives its revenue imainly from the general prol)erty tax. Tlhere is in addition a p)oll tax for state and county i!purposes. There is no inheritance tax, nor are there special corporoation taxes except. certain license fees on insurance companies. The counties have an extensive systemn of licenise taxes on t1brokeCrs, bankb u ers, merchants, shlce raising, and various lilies of business and amusemlents of which the state 1 This c,,omililation is derived mainly ftroim the fotllowing sources: (Conmpild Iaws of Nevada, in force 1S1i to 1900(); compiled by Henry (. (ultting. Andrew Mante, superilntelidenlt off state printing, Carson ( ity. Nv., 1900.I Statutes of tilc State of Nevada, 1901. State Printing Oflice, Carsoil (City, 1901. receives the proceeds of the gambling licenses only. Municipalities are eimpowered to exact licenses from all lines of business, trade, and professions. CONSTITUTIONAL PROVISIONS. ARTICLE X. S;xC. 1. The legislature shall provide by law for a uniform and equal rate of a. ssessment and taxation, and shall prescribe such recglations as shtall secure a just valuation for taxation of all property, real, personal, anfd possessory, excepting mnines and mining claims, the proceeds of which} ahlnec shall be taxed, and also excepting such property its may be exemplt pl by law for municipal, educational, literary, scientific, religiouis, ir. charitable purposes. TAXATION AND REVENUE SYSTEMS-NEVADA. ARTICLE IX. SEC. 1. The fiscal year shall commence om the first day of January in each year. SEC. 2. The legislature shall provide by law for an annual tax sufficient to dlefray the estimated expenses of the state for each fiscal year, and whenever the expenses of any year shall exceed the income, the legislature shall provide for levying a tax sufficient, with other sources of income, to pay the deficiency, as well as the estimated expenses, of such ensuing year or two years. ARTICLE XI. SEC. 6. The legislature shall provide a special tax, which shall not exceed two mills on the dollar (of all taxable property in the state, in addition to the other means provided for the support aind maintenance of the state university and common schools. ARTICLE VIII. SEC. 2. All real property an(d possessory rights to the same, as well as personal property in this state belonging to corporations now existingi or hereafter created, shall be subject to taxation tlhe same as property of individuals: Provilded, That the property of corporations forned for municipal, charitablle, religious, 'r educational purposes may vbe exempted by law. A.xrICL: IT. SEC. 7. The legislature shall prov\ide by law for the payment of an annual poll tax of not less than two nor exceeding four dollars from each,( male wperson resident in the state etween the state etween the ages of twenty-one anl sixty years (uncivilized American Ind(ialns exceptcd). one-lialf lto be applied for state and one-half fo'r c)unty purposes., and te legislature may, in its discretion, make such pay-mellt a conldition to the rigit of voting. OFFICERSl{$. The officers most directly coi(ncernleld ith taxation are: aI'o ' (1) County assessor, elected every two years. The sherihl is often ex officio assessor. (2) County treasuier, elected every two years, is cx officio tax collector. (3) County board of equalizadtion, composedl ()f the county c(,0ommTnissioners of ieach county and thei county clerk. (4) Sheriff, elected every two years, ex,ffici( c()llectr )of license taxes. STATE REVENUEIJIS. A. TAXES. I. The general propert! tax. 1. Basea. The property included and exempt. All property of every kind and nature within thiis state, excel)t as exempted, is subject to taxation. (1) "'Real estate" includes all houses, buildings, fences, ditches, railroads, toll roads and bridges, and other structures, erect ions, and improvements erected upon any land, whether such land lie; private or public property, and the owncrship of, claim to, ()r possession of any lands in the state. (2) "Personal property " includes all chattels miio(Iy ( hanId, on deposit, or at interest; solvent debts when the anioumit exceeds the same character of indebtedness of the party assessed; all locomotives, cars, and rolling stock used in operating any railroad witlinii the state; all capital employed in trade and commerce; the capital stock of all corporations, except the capitail stoclk of corporations organized for mining purposes, and all property not included in the term "real estate." (3) Exemptions in addition to public property arc: Mines arid mining claims, but not the proceeds of mines; churches anid buildings used for religious worship, with their furniture and equipments; property of the Masons, Odd Fellows, and similar chliaritable organizations or benevolent societies up to $5,00(X0 public free cemeteries: property up to $1,000 of widows and orphans who are residents of the state. b. Assessmrentt. ----The assessment as made by the county assessors is the b)tasis of taxation for state, county, city, town, sc(hool, road, and other revenue districts. All persons are to make statements under oath of the item of all real estate and personal propertv. The assessor determnines the true cash value which is construed to mean the amllount at which the property would be taken in paymeint of a, just, debtl due from a solvent debtor. Penalties for neglect or refusal to mnake the statement are the loss of rights Ibefore the board of equalization and a fine of $10 to $500, or imprisonment, or both, and for false list, not less thlan one and not more than fourteen years' imiprisonmient. The assessment (does not seem to refer to one particular date, but is to be mad(e between the first Monday in March, the date of levy of taxes, and the first [Monday in Septetmber, and refers to the time when mllade. Thle proiceeds of mines are assessed (quarterly as personal property. From t(le gross yield of 1ll ores, tailings, borax, sodia, or mineral boaring material there is to be deducteid thle actuial cost of extracting the ore from, he inme, thlie cost of iral)osportation to th lace of reduction, and tile actual cost of re(duicti(on or sale, and thlle rmainder or inet p)rocee(ts is assessed and taxed at, the saime rate ad valoremi as iother property is taxed. 'The act of M1,arch 13, 190:3, provi(des thloa the assessors of thle several coumllties shi ll neeot at tilhe catpitol and (establishi a valuat ion throughout thle state of all ra ilroads and rollitng stock, telegraplh and tchlIpholne lines, clhctric' light and power lines, of all caitl h and sleepl, and (otlher kinds of prop)lxerty whicil can tbe valued andt assessed more unifori)ily bv the assessors ciSiO g I (1collectively. In (lhe fiscal year o(f 19(02 andl prc\v iosly tihereto the rail:'oad assessmecnt was Imadthe by the couinty assessors of the cominti('s in which the railroad was located on the blasis of a st at,imieint by the, company. The personail property of tlhe r'ailroa(d, iicludting the rolliing stock, wxas assessed separately froml the t rack, st, station, and other real estate. c. IEqulizationh.- TLlte county t)oard of equalizationl equalizes b)et weeui ivdivid uals and iimay correct any valuation, but, to reduction is to be made where the compnllaitatt refused to) make his list un<der oath. The equalization is Itmadel after the thir(l Monday of September. Thetre is no state board of equalization, b)ut t he cotut ty assessoirs of the several counties are r:equlired to) eet at, tihe: capitol to establishl throughout the state.a uniform valatiat(n of all classes of ptlrOlert(y. 2. Rate -.. The rate of state tax is fixed by he g(overnor, state comnttroller, an'd attorney-ge teral to t(eet, the total alt)pprol)riatio)ns of the precediig1 legislature for the current year. A tentative rate of t) cents on $100 is fixedl 1)y statute(C. The assessor collects taxes on personalty ttltsecutred byv real estate at this rate, and in case of a redluction being made at the fixing of the rate, the taxpayer is entitled to a refundl of the excess paid. 746 WEALTH, DEBT, AND TAXATION. The annual ad valorem tax of 80 cents on each $100 of taxable property is levied by statute for state purposes and extends to the net proceeds of rines. The tlax is distributed to different funds, as follows: 55.04 cents to generlsl fnllfd; 7.2 cents to territorial interest fund; 5.6 cents to state interest and sinking fund; 9.6 mills to state university ani( sinkirng fundi; 1 cents to general school fund; 8 nills to university intcrcst tand sinking fund, 1897, No. 1; 8 mills to university interest and sinking fund, 1897. No. 2; 5.6 cents to contingent university fund. 3. (CollectionProperty taxes are collected by the county treasurer except that taxes on personal property not secured by real estate, and taxes on the proceeds of mines are collected at the time of making the assessment by the assessor, who may enforce such collection by seizure and sale at public auction. Taxes on realty and on personalty secured by real estate are delinquent on the first Monday in December, and 10 per cent penalty is then added and collection is enforced by sale or by suit in case the taxes exceed $300. Judgment is to be entered for 25 per cent in addition to the tax ahd a penalty of 10 per cent. Real estate is subject to lien for taxes due thereon and for taxes on the owner's personal property. Taxes on real and personal property may be paid in semiannual installnents, one-half by the first Monday in December and the renmaining half prior to the first Monday in June. But if the first half is not paid by the first Monday in December, the whole tax is due and the penalty of 10 per cent is added. II. Poll tax. Each male resident of the state over 21 and under 60 years of age (uncivilized American In(lians excepted) and not by law exempt is required to pay an annual poll tax of $3 for the use of the state and county. The county assessor is ex officio poll tax collector. ITe llmay enforce collection by seizure of persontal property and sell on one hour's notice, or the wagtes may be gr arnisheed and ermployers held responsible. Fifty per cent of the poll tax goes to the county and 50) er cent to the state. III. Ihflrit ance t tax. There is no inheritanlce tax. IV. C(orporai on tit:(es. The propertty of co:rporations is subject to taxation the same as thatl of i(ndividuals. Insurance coimpanTies py lic'Cl ese tax. (See next division.) V. Business taxes (and li/('tc'tt.' Gambling license —first month, I()00; sll}bsequent months, $75. Insuirance companies-fire, life, and a(ccilent, annually, $100); casualty atnd surety, annually, $20. B. FEES. Scretaryit v of state. ---Filing certificate of' ilc',rpiolration, $5; appointment of agenl(,t, certificate, $5; trade-marks, filing, $5; cormission, notaries public, $1(): great seal, $5. (These fees are to )e paid into the library fund.') Controller. Insurance companies, issuing cet.rtificate, $5; physician, application to practice, $25;; dentists.-registration, $1; examination, $10. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment and equalization thereof are the same for county taxes as for state. 2. RateThe board of county commissioners in each county of the state is authorized to levy annually by the first Monday in March an ad valorem tax for county purposes not exceeding the sum of $2 on each $100 of value of taxable property, provided that the total tax levy for all purposes is not to exceed $5 on each $100, and that no levy in excess of $1.50 is to be levied for county purposes unless the county is indebted, when a levy may be made to discharge such indebtedness and to meet the expenses of the current year. If, after the equalization of taxes in the several counties, it appears that the levy previously made by the board of county commissioners for county purposes will result in either an excess or deficiency of revenue, then the rate is to be reduced or raised. 3. Collection — Same as for state taxes. II. Poll tax. Fifty per cent of the state poll tax goes to the county. III and IV. Inheritance tax and corporation taxes. There are no county inheritance or corporation taxes. V. Business taxes and licenses. The county requires the following license taxes: Billiard tables, public, $5 per quarter; bowling alley, public, $10 per quarter; theater-for less than one month, $5 per day: for one month, $20; for three months, $40; for one year, $75 (same fees for exhibitions of opera or concert singers). Circus, caravan, menagerie, $20 per exhibition; wire dancers and other exhibitions, $10 per day; pawnlbrokers, per quarter, $100; intelligence office, per quarter, $15; brokers and savings banks —first class, business $250,000 per quarter, $100 per (quarter: second class, business $200,000 per quarter, $80 per quarter: third class, business $100,000 per quarter, $50 per quarter; fourth class, business $50,000 per quarter, $30 per quarter; fifth class, business less than $.50,X)0 per quarter, $20 per quarter (separate license for each estlablishllnent in the county). Bankers —first c(lass, $500,000 per month, $200 per month; second class, $300,000 per month, $1 50 per month; third (lass, $200,00( per month, $100 per nonth; t't lrth class, $100,000 per mlonth, $75 per month; fifth class, $50,000 per nollnth, $50 per month; sixth class, $25,000 per month, $25 per month; serventh class, less than $25,000 per month, $12 per month. Common carrier engaged in transmitting gold dust or bullion, quarterly, $150. lMerchants who deal in goods, wares, or merchandise, wines, and disillel liquors, except wines and distilled liquors produced from agricult inald products of the state, when sold by the producer, pay quarterly license fees as follows: First class, average monthly sales $100,000, $50; second class, average monthly sales $75,000, $37.50; third class, averag((e llonthly sales $50,000, $25; fourth class, average monthly sales $10,()(00, $20; fifth class, average monthly sales $30,000, $15; sixth class, average monthly sales $20,000, $10; seventh class, average monthly sales $10,000, $7.50): eighth class, average monthly sales$ 5,000, $5; ninth class, average monthly sales $1,000, $3.75; tenth class, average monthly sales less than $1,000, $2.50. Liquor dealers, who sell in less quantities than 1 quart, $10 per month; liquor dealers, who sell in less TAXATION AND REVENUE SYSTEMS-NEW HAMPSHIRE. 747 quantities than 1 quart 1 mile outside city limits, $15 per quarter (one-half of such license moneys collected within corporate limit is to be paid into the city treasury). Taverns, hotels, innkeepers, restaurants, public boarding houses, eating stands, and all public lodging houses are licensed as follows: First class, $3,000 per month business, $45 per quarter; second class, $1,000 per month business, $15 per quarter; third class, less than $1,000 per month business, $7.50 per quarter. Peddlers and auctioneers, per month, $10; peddlers, wagon license, per month, $25; houses of amusement, per quarter, $500. Toll roads and bridges pay quarterly 2 per cent of the proceeds on gross amount of toll. Insurance broker, quarterly license, $15; itinerant melrchants and traders, monthly, $5 to $100; cigarette papers, quarterly, $15. Sheep raising-first class, 5,000 sheep per annum, $250 per annum; every additional 1,000, $50 per annum; second class, 4,000 sheep, $200 per annum; third class, 3,000 sheep, $150 per annum; fourth class, 2,000 sheep, $100 per annum; fifth class, 1,500 sheep, $75 per annum; sixth class, 1,000 sheep, $50 per annum; seventh class, less than 1,000 sheep, $25 per annum. Provisions do not apply to persons who hold land equal to 1 acre for three sheep, other than by lease. The sheriff is ex officio collector of licenses in his county and receives as commissionon each business license, 6 per cent; on each sheep license, 20 per cent and $2. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment and equalization thereof are the same for town and city purposes as for state taxation. 2. RateThe county commissioners have power to levy a tax not exceeding 1 per cent per annum of the assessed value of the town or city. In Carson City and Reno these powers are exercised by the city board of trustees and tfhe city council, respectively. In (1arson City the limits are one-fourth and three-fourths of 1 per cent; in Reno, onefotrth of 1 and 1 per cent. 3. CollectionCollection of muniicipal taxes is the same as for state. II, III, and IV. Poll tax, ilnheritance tax, and corporation taxes. There are no municipal poll, inheritance, or special corporation taxes. V. Business taxes and licenses. The board of county commiissioners has power to fix term of license in towns and cities in the various lines of business and amusements conducted in the municipality and to levy a tax on dogs. One-half of the license moneys collected on county licenses for the retail of liquors in less quantities than 1 quart goes to the municipality where the saloon is located. There are special provisions for licensing express and telegraph companies, gas and electric companies, and freight line and equipment companies. SCHOOL REVENUES. The state school fund is composed of the proceeds of the sale of school lands, all fines collected under the penal laws of the state, 2 per cent of the gross proceeds of all toll roads and bridges, and all escheats. The interest of this fund is divided semiannually among the several counties in proportion to the number of school children. The state school tax is one-half of 1 mill on the dollar, and 5 per cent of the state taxes is also to be set apart for school purposes. The board of county colmnissioners is to levy a county school tax of not more than 50 cents nor less than 15 cents on each $100. School districts may vote to impose a tax for additional school facilities when the state and county money to which any district is entitled is not sufficient to keep a school open at least six months. NEW HAMIPSIIIRE.1 New Hampshire depends mainly upon the general property tax and poll tax for state, county, and municipal revenues. State and county taxes are apportioned to the towns, which are held responsible for assessment and collection, except taxes on railroad, telephone, and telegraph companies, which are assessed and collected primarily by state authorities. There are some special corporation taxes on insurance companies and savings banks, but there was no inheritance tax until 1905, when an inheritance tax law was passed. As New Hampshire was formerly a prohibition state there was no revenue from liquor taxes, but in 1903 a liquor license law was passed. CONSTITUTIONAL PROVISIONS. ART. 12. Every member of the community has a right to be protected by it in the enjoyment of his life, liberty, and property. Ite is, thereThis compilation is derived mainly from "The Public Statutes of the State of New Itampshire," and "General Laws in Force, January 1, 1901," compiled and edited by William M. Chase and Arthur H. Chase, Concord, 1901. fore, bound to contribute his shaire in the expernse of such protection and to yield his personal service, when necessary, or an equivalent. Anr. 28. No subsidy, chlarges:, tax, impost, or duty shall be esta)lished, laid or levied withl(et tile consent of the people or their representatives in the legislature, or lathorl(ity derived from that body. ART. 5. Full power a1n1(1d lathority are l(ereby given and granted to the general court * * * to inilpose alnd levy proportional and reasonable assessments, rates,.rinl taxes upon all tile inhabitants of and residents within the state. alnd ul)on all estates within the samle. ART' 6. And while the pub}lic charges of govermnent shall ble i.scssed on polls and estates in the manner that lhas heretofore lbeen )pr:cticed, in order that siuch assessnments may be nmade witith eqlif ty, there slhall be a valuation of the estates taken anew once in every five years at least. and as much oftener as the general court shall order. OFFICERS. The officers most directly concerned with taxation are: (1) Selectmen of towns, three chosen at the annual meeting. (2) Assessors, also elected at town meeting, who constitute, with the selectmen, a joint board for the assessment of taxes. (3) Town collectors, chosen at the annual town meeting. 748 748 ~~~WEALTH, DEBT, AND TAXATION. (4) City asscssors, chosen in each ward as may be prescribed by city ordinances, who form a board and performn all duties required of selectmen and assessors of towns. (15) " County convenltion," which consists of the, representativ~es of the towns of the counties. (6) County coinm-issiorlers, three, elected biennially. (7) The, state b~oard of equalization, consisting1( of five Members appointed by the supreme court and commiss~ioned by the governor, and acting as board of assessment for certain classes of property. STATE REVENUES. A. TAXES. I and IT. The, general properlyj artS poll lox. This tax is essentially a w tax is the state levy is apportioned to the towns and raised b)y them in the same manner as their own revemues. The 1)011 tax constitutes an integrial part of this tax and can not be described separately. Polls are pitt ini the '"invoice" upon which "all taxes" (sic) are assessedi at 50 cents each and taxtalle p~roperty at 5O cents on each $100 of its atppraised value. This gives })olls at quasi property vailuationi equal to $ 100. 1. JBase — TheVbase is the invoice as describ~ed,above. a. The, pro pertt, inelitalded and exemipt, andl polls. —The classes inich I(ledi ate as follows: The property included is all lproperty, re~al and personal11, within the jurisdiction of the state, not expres~sly, cxenmlt. The polls included are all miales fromt 221 to 70 years of agoe not specially exemipt. (1i) Real estate,'' whether improved or unniplove(l, aind. whether owiiecl by residents or OthIerS, is ia ble to be taxed], afal iiichlndes buildtings, factories, 11ranthin( ry, w harri (s forra s, t)11 briUlgvs, canials, aend oqwedtcts for sale of writer- also, n al 1 state of rioat elegraphi, anld I ilepluii.Ie (onipallil not usd liii tlie r ordlina'Y bumsiness,,,. (2)) Pesoa estate ' 'for purpIoWse Of ta'x'st~ion iTelade(1st socks, except when the p)roperty re(pres(ented (1yh the stock is; txabhe (iee~t lv to the c(IoNportionl the supijls t apittil ot banks; uoniev 01 limod or- lo~aned at, mllit iore thanh the Owxner pa ntecrest for; stock ill ti rode, traw ma~fterit:111(1 l)111ailfa( till)s v ss1 Is donu_'stit animals; a1111 thie niet yettrly tllaomie of s1um ps engaged in foreign clarryinig trade. (31) ~xeinp -lols nit as follows: TII e pi~opit NV exemlpt, is: All public. Property C' hni li( s parsoriages, to $2,,t{)0 1Am11Ito1)1111 itistritutions; und('veloped inines: (en-ietenies: for. ten en~ (iflp'wtlS oerint-5 caused by reclaimingii sixamap anods:, cbarta ble assot intions boises, asses,1)1 W(1 mules, undei I S months: oxen 101( cows tinder thalt, ai' shlicep 111) lilogs, twos to eat I faundiy 11111 others under 1 year: stock in corporaItions where no dividnd of prIofit is to be imade; mnnii111.fncturing 'm (tlis1u t sfo il years hy vote of the town: mtaterials usedl in construct fioilof silips:- money loaned to towns; and raliroads ntllt ten years in uase. TIhe polls, exempt 1111: _Paupers o11ld ilsane11 personis and Oth~ers excinpted by lawi or legislative ((lit ract.l tlie towns weersdn ~ April 1. 1 1 ss ssmet.__Inr general, t I~ter is but one com-n plete assessm-ent roll for State, coiulltv, and m-unicipal taxes. Allt] taxes, except taxe~s otrIlod telegraph, and toeleponie lines, and on certa1.1 t'ti savngs banaks and fire insmuranice companiies, are levied upon the annual bequladusbtenthm invoice of polls and property in the towns. The taxes excepted are assessed by state authorities. An annual invoice of taxable property as of April 1 is taken in towns by the select melt and in cities by the assessors. Blank invoices, which must be made out under oath, are given to all persons. The taxpayer's oath does not, however, cover the valuations. But the selectmen appraise all taxable property at its full and true value in money as they would appraise the samne in lpayment of a just debt due, froin a solvent debtor and may receive evidence from all sources. Real estate is appraised each year. The valite of improved and of unimproved land is set down separately. Tfhe penalty for omitting the statement or for a false statement is doomaoe of four times as much as the property would be taxed if truly returned. Althougyh a new invoice is made every year, state taxes are al)portionedl but once in four years and the aipportionment staiids in the interim. Tite law dloes not expressly provide for mortgages, but they seem. to conic uindler the provision that real anid. personal property shall be taxedl to the persoms who is itt possession and ini actual occupancy thereof. In appraising the -value of shares ~a j tist proportion of the. value of any estate of the corporation otherwise taxedl is (leducted. Shares are assessed to the owner wvhere lie resides, if in this state; otherwise at the principal place of business of the corlporation. All shares (If stocks in banks, (private, state, or- national) are taxed to the owiners in tIlte towns where they resnid it the Value its Shown by the ca,.pital1, surpliis, acid undivided profits aifter deduetilng tIle reas estate. The bank pays the taxes for iloiilcesidtleilt stollekliolders, whichae secured to the bank b~y a lien on the shares to the (collector where the bank is loclated. The following iproperty ' is assessed by the state hoard of equalization.: That of railroad, teleigraph, aend telephone coinpanies, exclett that part of their property which is not necessarily used in the, business. There are no special rules for their assessment, but to assist the board in atrriving at the value of the property the companies nmsit, tinder penalty of doomage of 2 per cent of time p)roperty, furnish a stcatemient and all other assistance neclessary. C. Eq ai ai nn — ee tie iay, for gTood cause Shown, abate any, tax assessed. by them. or their predecessors. If they refutse, the taxpayer may appeal to thre supremre court of thel county. rhlie state i)oartl1 of equtalization equalizes the valuationts between the several towns of the state every -fourth -year (1902). They exaniine the inventories of real and persoinal estate, obtain front the county comtutissl~oners and other sources all available information, atudl Place the valuations on a uniform basis, so that atiny taxes that are, apportioned amongr the towns may I be vqmal and just be-t w-een them. TAXATION AND REVENUE SYSTEMS-N-EW HAMPSHIRE. 749 2A.. RateState, (county, an(1 town taxes are levied all together by the selectmen of the town. State taxes are apportioned by the state board of eqtialization to the several towns on the basis of their equtalized valuiations. There is thus -no universal and (listiuct state rate. The, aplportionment of public taxes, according to(- the valuatioris of the polls and ratalble estates in the several towns is made every fourth year (1899 to 1P0M etc). The legislature specifies the amount andl time of paymient of- the tax for each of two fiscal y ealrs. The rate on railroad, telegrnaph, and telephone cornpanies is fixed lby the state board of equalization. It is to be the average rate leviedl up)on property througLhout the state ascer tailled by dividing the total ainount of taxes levied lby the total appraised value of property and polls entered in the invoices. 83I. Collection --- In general, all taxes, state and local, except those on railroads, etc., are collected by the town collectors. The collector inay distrain on g~oods and1 chattels, and, if necessary, take the body. The lien for taxes on real estate attaches as of the 1st day of June after the assessment. Any town which, neglects to choose officers for assessing and collecting taxes becomes liable to -an extent for state and county taxes, which miay be, levied on the property of any inhabitant. Extents may also issue agyainst any officers concerned in taxation who faill in their duties. Taxes on railroad, telegraph, and telephone companies are paid to the state treasurer in the first inst ance. Those onl railroads are apportioned to the towns: (1) To those in which time railroad is located, their prop~ortion lbeing one-fourth of the tax; ('2) to those in which stock was owned on April 1, their shares bineg (letermined by the pr'oportion of the number of shares in each to the whole jinumber of shares. The Iproportio~n due on shares held outside the state is reserved for the, state. II. Poll tax. Combined with the general prolperty ttax. (See above.) III. Inheritance tax. There was no inheritance tax until 1 905'. IV. Corporation taxes~. Corporations in general are taxeti under' the grenea property tax, as diescribeti albove. In thie ca se of ra Il road, telegrraph, andl telephone companies there is a special procedhure, in. making the assessments, dietermining the. rate, aind dividing the proceedls. Savings banks, trust coiipiaflies, and~ butildinlg and loanr associations are required to pay a tax of three-fourths of 1 per (flit upon the amount, of general dep~osits on which they pay interest, after deducting the value of all their rea-l estate and the value of all their loans secured by mortgages made at a rate not. exceediig" 5) per cent per annum; and all such companies, exceilt building and loan associations, are, in addit~ion, to paty a tax of 1 per, cent PeIr annum on special (leposits or capital stock, alter deducting the va,,lue of all real estate. Stock fire insurance eocml)anies of this estate are, taxed annually I lp'r cent onl the amnount o)f thieir, paid-up cap~ital onl April 1. The state treasurer distributes to each1 townNI inl the state Such proportioli of three-fourthls of the tax so paid as the shares (of stock ownedl inl the town bear to the whole nulibiihe 4f shazres. The state, has what is unidist~rib~uted. laxes so assessed upon savings banks, t inst comipanies, loan. and banking" comlpanies, buildfing and Ifial associal ions, aiid upon stock tire insuralice compaiiies of the state are-( iii lieui of aill Othecr taxes agalinst the corporations, their stock-holder's ani epstos Every foreign tire,amid marine insurance cumpaii is 1reqiel to) pay to the state tre~asurer a. tax of 12 per (flit, per "anniII Uip5)i thlegrs Psremiunms received by it upjoni business done inl the state, less" rttii n PI'V~iitiis and reinsurance in autithorized companiels. Akll otlier foreign insurance conmpanies are to pay a, tax if I peri cent Pl)C ar11itiun ilo stock premiiiumis. TFhe expenses of the ra-ilroa(1 commiissif~fi are( Miet by a t~ix lve onl the gross receipts (if the railroads. V. Bastnebss taxes (m1(itceVse. Peddlers-for each town, annually, $1; for each town of I,M0( inhiabitants or less, aitnually, $5; for each town of 1,000) to) 2, 000, annually, $8; for each town of 2,000 to 3,000, annually, $10; foi- each 1,000 iii exess of 3,0(X), annually, $1; or general license for entire state, annually, $50. Itinerant vendors, annually, $25:, salesmien fof lih'htning rods, annually, $30t0; imanuifacturers of fertilizers, imnually, $50. B. FEES. By the secretary (of state.-Chiarter fees are all special (incorporation by special act.): Savings banks, $l1t); olther banks, one-tenth of 1 per cent of capital; railroad and insurance (compamies, oiie-twentieth iof 1 per cent; other corporations, $50; amendm-ents, $25; corporatiouis to do business else-.where, acecording to cap-ital, $10 to $200. By the insurance comrmnissioner.-i. —lIor-eigni insurance companies-for filing charter, $25; filing annual statement., $1.5; tiling license, $10; filing renewal, $5. For medical exaniination and license-for all except miatriculates of New IHampshire Medical School, $10; for inatricuilates of the New Huampshiire Medical School, $5. Benefic~iary societies, $5. For dentistry certiticate,$1 $lt) forpharni-acist ce.rtificate, $5; for assistant pharm-acist certificites $2, for emianeseainto,$5, registration, $1. COUtTNTY REVENUTES1. A. TA xES. I and II. The gqemlC? pro)pertY (ltd poll tax. 1. BaseTile Jpro})ertv andl1polls includedI anml the method of asseIssmvent and of equalizat ion are the same as those of the state already.- describedl. 2.Rate — heln counmtY trtmtstirer' issties his warrant to thte select en of the Several towns in tile counuty requiring them to asscess, col,(lect, and pay over all jist l)rOopor tions of all tal-Xes grranted by the, countyr coiveritimoiis. Colletionfron til tow is enforce-1d bv the county treasurer as ibv tile state, treasurer for' state taxes. III, IT, anml V. Inheritaluce tax, corpor~atwin taxes-, and lms.imness tax es and licenss. There is no inheritance tax in the state (see above) Iand there are no corporcation taxes or business ttaxes iand licenses ill the county. 750 WEALTH, DEBT, AND TAXATION. C. FINES AN1 PENALTIES. All fines and florfe itures, excel)t those iml)posed by a police court, are for the use of the count v ill which the offense was commlitted. MUN1CIPAL REVENIUE:S. A. TAXES. I I. The general propert!y and poll tax. 1. Base — The, property and polls included anlld the method of assessment and of equalization are itn r(geerall the same as for state taxes. The invoice for all taxes is taken by the selectmen of the towns or by the assessors of the cities and the appraisal made lby tlhelm. 2. RateThe selectmen assess all taxes dully voted in their towns and all school and village district taxes authorize(l therein. These may be levied in one assessment with the state and county taxes. Towns may also raise money at town meetings for municipal purposes. II. Poll tax. This is incorporated in the general p)ropefty tax. V. Business taxes and licenses. (itv councils or the selectmen of towns mlay license: Public shows and exhibitions, $1 to $300 per day (if in a hall, $1 to $50)); billiard tables and bowling alleys, $10 per year; same in suminier hotels, $4 (when licensed they are exempt froml taxation); dogs, nMale,$2; dogs, femalle, $5; plumbers, per year, $5; pe(lllers, per year, $5 to $10; itinerant vendors, 2 per cent of value of goods in stock. ScnooL IREVENUES. Each town constitutes a school district. The selectmen may assess taxes on the property subject to town taxes, but may make a new invoice. The selectmen in each town are to assess annually upon the polls and ratable estate therein a sumI to be comlpulted at the rate of $500 for every dollar of the ptllblic taxes apportioned to such town. Towns may, however, raise more. Twenty-five thousand dollars is also to be appropriated annually from the state treasury and distributed to the towns in direct proportion to the average attendance of scholars and in inverse proportion to the equalized valuation per child. The proceeds of all taxes collected by the state upon the deposits and stock, in savings banks and in similar corporations, of persons who do not reside in the state are known as the "literary fund," and the "fund" so constituted is distributed among the towns in proportion to the number of scholars, and all money arising from dog license fees, which is not paid out for damages to domestic animals by dogs, is applied to the schools III. Inheritance tax. There is no such tax. IV. Corporation taxes. See State taxes. (See above.) NEW JERSEY.1 SPECIAL NOTE.-This compilation refers to the fiscal year 1902, and therefore does not include the provisions of the revised tax law of April 8, 1903, which took effect on the revenues for the year 1904. New Jersey attempts a separation ol taxes for state andl for local purposes. The state obtains its revenue froml special taxes on railroad and canal corporations, the franchise tax on gross receipts and capital stock of other corporations, the collateral inheritance tax, the poll tax, and( leases of riparian lands. Taxes on real and personal property in general contribute only to (countties and municipalities. There has been no state tax levied on real and personal property since 1884. Taxes o(m real estate of railroads, used for railway purposes lot itlclilted in the "main stem," are apportioned to the taxing districts in which the property is located. CONSTITUTIrON AL Pr' )VISIONS. A RTI(IE' IV. SE( 7. P'ar. 12. Property shall be assess(e for taxes under general laws at 1v 1y uniform rules, according to its true va\lute. 1 This compilation is derived mainly from tlie following sources: General Statlutes of New Jersey, published Iby virtuel of an act of the legislature of I8,94, and supplement of 1895. Linn & Co., Jersey City, N. J., 1896. Session Laws of the Legislalture of New Jersey, 1895, 1896, 1897, 1898, 1899, 19(O, 1901: Jersey City, N. J. OFFICERS. The officers most directly concerned with taxation are: (1) Assessors in boroughs of the first class, appointed annually by the mayor and common council. (2) Township assessor, elected for three years. (3) Ward assessors, elected annually. (4) Boards of assessment of from one to five members in certain cities, variously appointed. (5) Commissioners of assessment, appointed by the governor in default of local officials. (6) Commissioners of appeal in boroughs, elected for three years. (7) State board of taxation, composed of four members appointed by the governor, no more than two to be of the same political party. (8) County board of equalization, appointed by the judge of common leias for the county for three years. This board supersedes the county 1)oard of assessors. STATE REVENUES. A. TAXES. I. The general property tax. 1. Base(l. The property included and exernpt.-Real and persoMtal property generally is relieved from state taxes with the exception of those for school purposes. (For det:ils of base, assessment, and collection, see County revenues A.) TAXATION AND REVENUE SYSTEMS-NEW JERSEY. 751 The state may, for purposes other than support of schools, have recourse to the property tax by apportioning amounts to be raised by the counties, which in turn apportion their quota to townships and local taxing districts. "Taxing district" designates any municipality, city, township, borough, or village having power to assess and levy taxes. The largest source of state revenue is the taxation through state assessors of property of railroad and canal companies. This tax is laid only on property used in operation of the road and is in part distributed to the local taxing districts. Every railroad and canal company is assessed on property used in operation of the road, by a state board of assessors. The franchise is considered an element of such property. The courts have held that the valuation may be based on the aggregate Imarket value of stocks and bonds less debts due creditors within the state. The stocks and bonds in the hands of the holders are not taxed. The railroad is required to make a statement to the board of its general property, under penalty not to exceed $10,000. The same deduction is allowed for mortgages and other debts as in the case of individuals. Property not used in operation of the railroad is assessed and taxed locally as other property. 2. Rate — The rate for general state purposes is prescribed by statute for railroad and canal companies as one-half of I per cent upon each dollar of valuation. Companies must also pay a tax at the local rate for county and municipal purposes (but not to exceed 1 per cent) upon real property other than the "main stem" which includes the roadbed not exceeding 100 feet in width, with its rails and sleepers and depot buildings, in the several taxing districts. This goes to the districts through which the railroad passes, according to the amount derived therein. 3. Collection The tax on property used in the operation of a railroad or canal is due and payable into the state treasury between November 1 and February 1. But that part of the tax applicable to general state uses miay be paid in four installments, if the portion applicable to county and local purposes shall be paid by February 1. If payment is defaulted for ten days, the property of the road may be sold as upon execution upon order of the supreme court. Taxes are a lien upon property and franchise after November 1. II. Poll tax. A poll tax not exceeding $1 is to be assessed upon every male inhabitant of the state over 21 years of age, except firemen, volunteers and sailors in the army or navy of the United States, paupers, idiots, and insane persons. The tax is collected solely for local school and road purposes. III. Inheritance tax. All property that is situated in the state and all property of any decedent who was a resident of the state which passes by will, descent, or transfer intended to take effect on death, to any person other iI i I i I i I i i i i i i I I i I I i I than the father, mother, husband, wife, child, brother, sister, son-in-law or daught er-in-law, or lineal descendant, or to any corporation, excepting churches, hospitals, orphan asylums, )public libraries, and all religious, benevolent, and chatlritable institutions, shall be sublject to a tax of $5 on every 8100 of clear value, which is to be paid to te te treasutre of the state. Estates of less value than $50() are not sul)ject to this duty or tax. IV. Copopration taxes. The taxation of corporations, foreign aLnd( domestic, includes both a state and a local tfax. Domestic corporations, other than those taxed on the basis of gross receipts, pay a franclhise tax on the basis of capital stock. The tax is for the privilege of transacting business in the state and not one upon the corporate property or business, and may be collected no lmatter how the property of the company may be invested or where it may be situated. It has been called a "poll tax levied upon domestic corporations for the right to be." A foreign corporation pays 5 per cent upon the amount of gross receipts from business in the state, unless there is a lower rate in its own state on New Jersey corporations. Franchise tax on gross receipts.-Every telegraph, telephone, cable, or electric light company; every express, gas, or palace, parlor, or sleeping car company; every oil or pipe-line company; every domestic life insurance company; every fire, marine, live stock, casualty, or accident insurance company doing business in this state, except mutual fire insurance companies, pays an annual franchise tax for the use of the state. These corporations are required to make an annual report to the state board of assessors of gross receipts within the state by the first Tuesday in May. The rate of tax in gross receipts of corporations is as follows: Telegraph, telephone, cable, and express companies, 2 per cent; gas and electric light companies, one-half of 1 per cent (also 5 per cent upon dividends over 4 per cent); oil and pipe-line companies, eight-tenths of 1 per cent; insurance companies, other than life, 1 per cent; life insurance companies (domestic), thirty-five one-hundredths of 1 per cent (also 1 per cent upon its surplus); parlor, palace, and sleeping car companies, 2 per cent; surety companies, 2 per cent. Franchise tax on capital stock.. —All domestic corporations, other than those paving a state franchise tax based on gross receipts, are required to pay an annual license fee or franchise tax: On capital stock up to $3,000,000, one-tenth of I per cent; on capital stock $3,000,000 to $5,000,000, one-twentieth of 1 per cent; on capital stock of $5,000,000 and over, $30 per million. This tax is laid upon a statement of capital stock to the state board of assessors. The tax on capital stock does not apply to railway, canal, honking, savings bank, cemetery, or religious corporations: nor to those purely charitable or educational; nor to manufacturing or mining (orIporations 50 per cent of whose capital is invested in this stlate: otherwise, the assessed value of p)roperty so used is deducted from the amount of its capital stock in the computation of the tax. Special franchise tax. —All corporations or companies using public streets, highways, or roads (except railro(ads an1d canals) are required to pay a tax of 2 per cent on their gross r'eceipts, in addition to the local tax on their property. Pipe-line com)panies are sul)ject to this tax on receipts from business in the state. A forfeit not exceeding $5,00)( is prescribed for failure to make a slatemelnt of gross receipts to the state board of assessors. These corporations are withdrawn from taxation under the general state franchise tax. These special franchise taxes on corporations exercising municipal franchises are collectible in the local districts in proportion to the value of the property located therein. 752 752 ~~~WEALTH, DEBT, AND TAXATION. V. Bu&s,,(,ss taxes (Iind lc tiS tusurance agent, foreign company, $20; itinerant vendors, $25; fire, life, marnlue, aind live stock insurance companies, $50. B. FEES. TIn t1n' (''ie ar f state. — incorporation fe~e, 20 ('('ts for each $Ito f ('api ad stock authorized, $2.5 m~inimumII tax: ihiCrease of sfiwl' 2 ceiitlts Per' $1,000, $20 minimum tax. Coiisolidat ion ial)d inerer (icorporations, 20 sents for eac~h $1,000 authorized beyond ca-pitida of c'orporations coiisolidated, 20 minintiuni Exitensionl of corporite existence,7 same,1 as or1pt'anizat ion, di-ssolutinon change of name, incre —ase, of (capital stock, etc., $2~0 for e'n (roa oipivilege tax, $1.0; foreign insurance cotnpany, $20( antiu Ii sftiiii'i]'t of insurance companies, $20. COUNTY REVE NLTIES. A. TA XL5S I. The g/eneral proIper'b tax. 1. Base — a. The property/ irteladed and exempt. ---All the real and Ipersonal estate within the state unless sp~ecially exemp~t is liable to taxation: (1) ''Real esta ti' ''includes till lands andi all waterpiower thereon; all buildings atid trees; all muines, quarries, peat arid mntarl beds; and all fisherics. (2) " Personal estate'' includes aill goods arid chattels, debts, and public, and coirporate stock, whether said lpersolial estate lie within or without the state. (3) Exemptions, in addition to public Property, are: Charitable institutiorns; en.-dowment funds of religious societies; armory associations; stocks arid other personal estate, owned liy citizens of the state situated outside of the state upon which taxes have been actually assessed for the preceding year; colleges, academiies, public libraries, schoolhouses, hospitiils, churches, parsonages, and insane asylums; stock in corporations which by charter are exempt; stock which is taxable to the corporation; pews; and cemeteries; firemen and discharged soldiers and sailors, from p~l and from property taxes to the amount, of $500 prsonages, up to) $5,000; bonds of the state and its pulilic corporations and of biological and fish stations;: also savings banks' deposits. b. Assessment.-The, assessment is to be mnade b~y the assessors of every towxvi'ship or ward annually between the 20th of May and the 20tlh of August. Every inhabitant is to render a true account of ins p)roperty, und(er pentalty of double assessm-ent, andl is to answer un(le- oath when required by the assessor. Property is to be a-ssessed at its futll and actual value. No mort~mage on reail or piersonal p~roperty, or the. debt secur('( lby such m1ortgage is to he' assessed foir taxation unless a deduction lois been claimed t licrefor liy i li ow-ner of the mortgag'ed propierty. Bay the ''live counties Fact ' it is madeW lawfu~tl for rnort.gaor Ii the counties of lludson, Essex, enion, Berigeni aml] Passaic (contiguous ii New York city) ( ito mak agrcemuict-s withi the ni1ortgagees of lands tbereins not to apply for any deductions, by reason of anx' tuortagae, from the taxalble value of thie latinds. Whtere deductions are allowed, the inort-tagees are assessable for t axat in1. 'hi' local tax on redl and Persoial liniperty (if corporations has not- been superseded by the state fraucliisi' taxes. All real and personal Property is to- be taxe d thie same ais that.; of an individual, except pruipeli y of railwayix turnpike, insura-nce, nn, or bauking, corpi)rations, slIAy itn4 hianks, (i mi h ries, church Pitrolperty, or, pulrely charitable or ediat innal associtat iora,, Corporations are pemted deductions for debt the samne as individuals. Life insIS1'aicle complahiies are to bei assessed iium the full aniount of their property and valuable assets' after deductinig debts and liabilities, on the basis of a stateiient as of,Januarv 1. T1he amoun~t of tax on the Mui-tulal Benefit Life (if Newark is rioit to be less than $.5,000. The stock of corporations, except banks, is not assessed in the hands of the( iiidividual holders, nor their bonds, except when deductions have been allowed on their accounts to the cor'por'ationis. Bauk stoick, state or national, is assessed to the shareholder where lhe resides. The bank is responsible for n~onrIisidt'nt stock. Real estate is asscssi'( to the hank and deductled from the assets iif thi( hiatik in i'stitiiat, ing, thie valtu of the shares of stoc,.k. Thel( ban-k is~- n.ot ni1ade i'ioiil'for collectioi (if taxes oii shares of i'esidrent holders. Froindi te vatiatioti of:eal anrl personal estate uniav be (deducted any (WeAiS owing to Cre(iitor's Within the state, upon a writt('n stat('nient, unrh(i' oath thereof. No dedtiction is toi he niade ft'om the taxable v'alue of teal estate of 'indebtedness to any' stiite or iiational bank, buit such deduction nay be, made from personalty-. c. JLqu-al-Jzatio'n. — The assessment of the local assessors is revised aIId eqnalize(1 by township commniittees, of each township, by borouigh counTcils, and byv the com-A mone councils of cities and villages. Commissioners of aplpeal in and for every township hear appeals. The county board of equalization equalizes between the taxing districts of the county. The, state board of taxation hears and determines the appeals of individuals, and equalizes also between the taxing districts by correctingy the, determination of the county board of equalization. 2. RateThe county commissioners of equalization fix the quota of taxes to be collected in each taxing district in proportion to the net value of taxable real and personal property therein. 3. Collect ion — Taxes as a whole or in installments of one-fourth are, collected by the township, town, or borough collector, who is to grive notice on October 1 of the time Of payment. On IDecember 20 a list of delinquents is Ito be returned to sonic justice, o~f the peace, who is to issue tax warrants requiring the constable to make distraint and sale of goods and chattels, or to take the body of the delinquent. The township collector is to pay over to the county collector by December 22, and the county treasurers to the treasurer of the state, by January 20 in each year. Taxes assessed on real pr'operty are a lien for two years after Decemiber 20. II. Poll tax. No poll tax is to Ibe assessed upon a-nv inhabitant of,an1)y country of the first class for county pur'poses. Poll taxes in othier 'oulities are tiot to exceed $1 for cln purpose wx'bateN-er. This linmitation with other laws lpractically restricts f-le tax for miunicipal p~urposes. III,antd IV.Theia' tax and corporation taxes. There are no cotintyinheritance or corporation taxes. \T. Thms'ne.,s taxes (haid licenses. Pawvnbrokers, 50 per- rear; peddlers, $20 per year; public shows, $10 to $100 per day. TAXATION AND REVENUE SYSTEMS-NEW MEXICO. 753 MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are the same for municipal as for state taxes. Manufacturing corporations, companies, and individual enterprises, employing labor within the limits of boroughs, can, by act of common council, be exempted from municipal taxation, either wholly or in part, for not more than five years. 2. RateThe common councils of cities may order for general city purposes, exclusive of school, library, poor, fire, and state and county taxes, any sum not exceeding one-half of 1 per cent of the assessed valuation. Cities of a population of from 15,000 to 100,000 may levy 1~ per cent. 3. CollectionSame as for county taxes. II. Poll tax. Poll taxes for school and road purposes in cities, boroughs, and townships of the state -are not to exceed $1. III and IV. Inheritance tax and corporation, taxes. There are no mlunicipal inheritance or special corporation taxes. V. Business taxes and li1eneses. The common councils or boards of aldermen have power to license junk shops, bill boards, bill posters, roller skating rinks, omnibuses, c1r riages and other vehicles, peddlers, pawnbrokers, auctioneers, milk dealers, dogs, street lmusicians, shows, and theatrical' performances. Circus-admission 25 cents, not to exceed $500 per day; admission 10 to 25 cents, not to exceed $1(X) per week. Concerts. admission 50 cents or more, $25 per concert tlheater, $3:5 per year. The board of excise commlissiolers has the sole power in towns and cities of granting retail liquor licenses. Liquors-cities of first class, beer bottling, $75; cities of second class, lbeer bottling, $50; sale of liquors, social clubs, $250. Scg()Ho RIEV EN U IT s. Riparian funds received from the rental and sale of lands under water are appropriated as part of the school fund for the support of free public schools. A state school tax equal to $5 for each child in the state between 5 and 18 years of age is to be levied and collected on the county assessments. It is the duty of the comptroller to apportion the tax among the several counties in proportion to the amount of taxal)le property therein. The tax is then apportioned among townships and wards by the afssessors. State school moneys are ap)portioned among the school districts. School districts may raise additional moneys by tax grants of rights to occupy land under the waters of the bay of New York and the I-hudson river, which grants are made by a board of coimmissioners. The proceeds of the sales and rentals of said lands are to be applied as the legislature may direct, then to the state del)t and school fund. NEW MEIBXlCO.' New Mexico draws her revenues mainly fron the general property tax. There are certain special corporation taxes on car and express companies, alnd on foreign corporations engaged in producing, refining, and selling petroleum, or coal oil. There is no inheritance tax, but there is a system of business taxes and licenses. ORGANIC LAW. By the organic act establishing the territory of New Mexico the legislative power is vested in the governor and legislative assenml ly (sec. 5). SEC. 7. The legislative power of the territory shall extend to all riglhtful subjects of legislation consistent with the Constitutioln of the Uniited States and the provisions of this act; * * * no tax shall 1e imposed upon the property of the United States; nor shall the lalds,or other property of nonresidents be taxed higher than the lands or othler property of residents. CHtAPTER I)CCCXVIII. The legislatures of the territories of the United States slall not pass local or special laws, * * * for the assessment and collection of taxes for territorial, county, township, or road purposes. 'This compilation is derived mainly from the following sources: Compiled Laws of New Mexico, 1897: Santa Fe, N. Mex., 1897. Laws of New Mexico, 1899: Santa Fe, N. Mex., 1899. Laws of New Mexico, 1901: Albu(uerque, N. Mex., 1'01. 932-07 48 OFFICERS. The officers most directly concerned with taxattion are: (1) Co:unty assessosr, rlcted every two years. (2) County collector; the county treaslluer is ex officio tax collector. (3) County board of equalizationl, coni1p)s(d of tlhe c(ounty commissioners. (4) Territorial bloard of ('qualizat.ii(), comlpose( of otne taxpayer appointed. by the governor frolm each of tlie live judicial districts. T ERllIt'ORIAL RtEVENUES. A. TAXES. I. Thle ge<neral lpropert!/ tax. 1. Base a. The property! included and exempt. —All property in the territory., not exempt by law, is slubject to taxation. (1) "Real estate'' includes all lands within tl(he tterritory to which title or riglht to title has been acquired, all minies, minerals, and quarries, andl all rights and privileges appertairing to land, and improvements whichn include all buildings, structurles, fixturesr, ald fences affixed to land, whether title to the land has been acquired or not. 754 WEALTH, DEBT, AND TAXATION. (2) "Personal property" includes everything subject to ownership not included within the term " real estate." (3) Exemptions, in addition to public property, are: Public libraries; cemeteries; property of literary, scientific, benevolent, agricultural, and religious institutions and societies; a family homestead, to the value of $200, or othler property to make up an exemption of $200; mines and mining claims bearing gold, silver, and other precious metals (but not the net product and surface improvements), for a period of ten years from the date of the location; irrigating ditclls, canals, and flumes belonging to communities and used on a mutual basis; and all other ditches, etc., for irrigating purposes, for a period of six years after completion; factories or plants for manufacture of beet sugar, for six years; factories, mills, smelters, and reduction works, for six years from 1898; tanning factories, for six y(ears; and railroads, f)or six years after the completion of the road and branches. No tax is to be levied on any mining claim loca:ted under laws of the United States, or upon any shaft tor working therein until after a patent has been issued by the United States and for one year thereafter; but other net improvements and t hel net product is taxable. b. Assessmente. —. Every person is required to furnish a sworn list of tile itelns and value of Iis property as of March 1 of eatch year, but the assessed value is fixed at the caslh value of the property as determined by the assessor. For a false list or failure to render a list the penalty is an increase of 25 per cent in the assessed value. Landls are to be dlesignatted on thei assesslment lists according to their clharacter, as agricultural, grazing, coal, saline, mineral, timber, aInd town, city, or village lots. Bo13a fi(e dlebts may be deducte(d fromI credits. Corporations are assessed on their property where the same is situated. But where the entire capital or property is assessed, the stockholders are not, taxed individually on their stock. Bank stock in national or territorial banks is assessed on the basis of statenents by the corporate officers, and the taxes are paid by the corporation. Railroad, telegraph, telephone, and sleeping car companies are to be assessed by the territorial board of equalization. All property is to be assessed at its actual value. The valuation is apportioned to the counties where the property is located, on a mileage basis. The power of the board extends to all classes of property owned by tlle railroad. Insurance companies are assessed upon tlhe excess of premiums received over losses paid. c. IEql li'zation.-The county board of equalization equalize s }between individuals in the county and hears corplal ints in regard to the assessment. Tlhe territorial board of equalization hears appeals from tlhe (ollinty tboard of equalization or froml any city assessor o(r city vcoulllncil. The board adjusts or equalizes also between thie c{ol ities. 2. Rate --- Commencing with t lie fisc;al year 1902, the legislative assembly is to levy an annual tax for territorial purposes of 6 mills on tle dollar of taxable property, thle proceeds of which tax is to be distributed pro rata Irmong the various appropriations; and one for tle(, lmaintenance of territorial institutions of 3x mills. In ad(lition, the territorial audlitor is to levy annually for sclhool purposes a tax of 3 llills on the dollar, which is to b)e collected by the county co(llectors with other taxes. 3. CollectionTaxes are collected by the collector of the county, who is required to visit each precinct and give notice to all persons to call and pay their taxes. Payment may be mnade in two installments, the first between August 1 and January 1, and the second within six months. On the Ist of December in each year half of the unpaid taxes become delinquent, and on the 1st of June the remaining half, from which dates 1 per cent is added as a penalty and 4 per cent additional at the end of a month. Delinquent taxes are to be collected by distraint and sale of personal property, and 10 per cent is added as compensation to the collector. Real estate is subject to sale on July 1. Taxes are a lien from the (late of the levy thereof. II. Poll tax. A poll tax of $1 is levied upon all able-bodied male persons over the age of 21 years, for school purposes. All poll taxes are to be paid to the county treasurer for the use of the respective school districts in which the same are collected. Exempt are active members of fire companies. III. Inheritance tax. There is no inheritance tax. IV. (orporation taxes. Corporations are in general taxed under the general property tax. Car companies operating palace, drawing room, or sleeping cars are to pay $2.50 upon each $100 of gross earnings reported by April 1 in each year. One-half goes to the territorial treasury and one-half is apportioned to the counties according to mileage. Since 1905 insurance companies pay 2 per cent on gross premiums. Corporations of other states engaged in the business of producing or refining petroleum, or coal oil, for illuminating purposes are to pay for right to sell, $500; wholesale dealers (domestic) whose sales are over $3,000 are to pay $25; retail license is secured for $1. Express companies are to pay $2 on each $100 of gross receipts on the business in the territory. One-half is distributed to the counties according to business done therein. V. Business taxes and licenses. A license or occupation tax, one-half to be paid into the general school fund and one-half into the general current expense fund of the respective counties, is imposed annually on the following businesses and paid to the county collector: Peddlers-on foot or with one animal, $250; with two animals, $300. (Each vehicle requires a separate license and the license is good only in one county. These rates were changed in 1905.) Dealers in merchandise othler than liquors-annual sales less than $10,000, $10; $10,000 to $20,000, $20; $20,000 to $50,000, $50; $50,000 to $75,000, $75; $75,000 to $100,000, $100; over $100,000, $150. Real estate agents, $10; insurance agents, $10; hotels and restaurants-receipts $1,000 to $2,000, $20; receipts $2,000 to $5,000, $40; receipts over $5,000, $60. Livery and feed stables and stage lines, $10; pawnbrokers, $250; theaters and public lalls-capacity 300 persons, $10; capacity over 300 persons, $25. License taxes, one-half of which are for territorial and one-half for county purposes, are levied as follows upon liquors: Wholesale liquor deealers, $100; brewers, $60; distillers, $200; license taxes are to be TAXATION AND REVENUE SYSTEMS-NEW MEXICO. 755 paid into the school fund of the county. Retail liquor dealerscities or towns of 500 inhabitants or less, $100; 500 to 1,000, $200; 1,000 or over, $400. B. FEES. Secretary of state.-Corporation charters-railroads, local fee, $100 (also $1 for every mile of railroad to be constructed in the territory); mining, milling, smelting, capital $100,000 or less, $25 (for every $100,000 thereover, $5); beet sugar, irrigating ditches and dams, colonization and improvement, capital $50,000 or less, $15 (for every $10,(00 additional, $1); building and loan associations, $25 (for every $10,000 over $25,0(0, $1); benevolent, charitable, religious, or scientific associations, $1; manufacturing and industrial associations, $10 (for every $5,000 capital in excess of $10,000, $2); increase or decrease of capital stock, 25 cents for every $1,000; other amendments to articles, $10; filing annual balance sheet, $1. Foreign building and loan associations, capital not exceeding $1,000,000, $200 (also one-fourth of 1 per cent of capital stock in excess of $250,000); annual statements, $25. Pharmacistsregistration, $2; examination and certificate, $5. Physicians, examination and certificate, $20; dentists-certificate, $5; examination and certificate, $25. The list of fees was revised in 1905. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment and equalization thereof are the same for counties as for the territory. 2. RateThe boards of county commissioners of the various counties are authorized to levy for current expenses an annual tax of not to exceed 5 mills on the dollar upon the assessed value of all taxable property in the county. A special tax may also be levied of not to exceed 2 mills on the dollar for repairs on county courthouses and jails. Counties are authorized to levy a special tax on horses, bovine cattle, sheep, and goats in the county not to exceed 2 mills on the assessed value, to raise a bounty for killing wild animals. 3. CollectionSame as for territory. II and III. Poll tax and inheritance tax. There are no county poll or inheritance taxes, but the counties collect and disburse the general poll tax for schools. IV. Corporation taxes. One-half of the territorial tax upon car companies is apportioned to the counties according to mileage; and one-half of the tax on the gross receipts of express companies is distributed to the counties according to business (lone therein. V. Business taxes and licenses. One-half of the territorial tax on occupations is paid into the general current expense fund of the county, also all licenses on the retail traffic in malt, vinous, or distilled liquors go)es into the county school fund. (For rates, see State revemles.) Nickel-in-the-slot machine usled as gambling device or game of chance, $50. MUNICIPAL RIEVEINUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the methods of assessment and of equalization are the same as for county and territorial taxation. 2. RateNot more than 1 per cent ad valorem is to be levied by any municipality. In towns the tax is limited to one-half of 1 per cent. 3. CYollectionSame as for territory. II. Poll tax. Each able-bodied male citizen between 21 and 60 years of age may be required to pay a poll tax of $1 or to do a certain amount of labor in lieu thereof. III and IV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes. V. Business taxes and licenses. The city council or town board of trustees fixes the amount of licenses on sale of liquors and on peddlers, pawnbrokers, ordinaries, cabmen, amusements and games, toll bridges and ferries, and various similar lines of business. SCHOOL REVENUES. The school revenues consist of the proceeds of a tax of 3 mills on the dollar, levied by the territorial auditor on all the taxable property of the territory, which are apportioned to the various school districts according to the number of school children; and of the income of the poll taxes, which are for the use of the respective school districts in which they are collected. In districts including incorporated cities or towns the boards of education may levy an additional tax of 7~ mills on the dollar, and in lother districts the school directors may levy one of 5 mills for school expenses and the sinking fund. Also the retail liquor licenses. There is also a temporary school fund consisting of 333 per cent of the proceeds of intestate estates which escheat, forfeitures on bonds of sch(ool officers, fines and licenses on liquor dealers, distilleries, and breweries. 756 WEALTH, DEBT, AND TAXATION. NEW YORK.1 New York has developed a system of state taxes which makes the state government practically independent of the general property tax. Resort to the general property tax may still be had for state revenues, but in 1902 the state ad valorell tax on general property was at the low rate of thirteen one-lhundredths of 1 mill on the dollar and was levied for canal purposes. The revenue from this source was less than one twenty-fourth of the entire reveuel. The largest single item in the state revenues is the state liquor licenses. Next comes tlle series of general and special corporation taxes, then the inheritance tax, and thereafter a number of miscellaneous items. The general property tax, as used lmainly for county and m-unicipal purposes, presents the following marked peculiarities: First, there is no "listing system," that is, the taxpayer is not ordinarily required to render a statement as to all his property. Corporations, however, rinlike individuals, are required to render such statements. Second, the rule that p)ersonalty follows the siths of its owner is carried to a far greater extent than is usual in other states. Third, each taxpayer is allowed to deduct his debts from the entire amount of his e)rsonal property instead of fromn his credits only, as is usual elsewhere. Fourth (and this is a consequence of the third), "special franchises," by which is meant mainly the right to use the public streets on, over, or under the ground, are classed for purposes of taxation as real estate. This prevents corporations owning such franchises from deducting their entire bond issues, which often amount to more than the value of the personalty, and thus escal)ing taxation entirely. CONSTITITTIONAL PROVISIONS. The constitution of the state of New York contains no p1rovisions as to the revenue system, but by an am-llendnmen t adopted in November, 1901, the legislature was forbidden to pass any private or local law exenpting }persons or associations from taxation. OFFICERS. The offliers I(most directly concerned with taxation are: a. Toun(1) The town assessors, t liree in eachl town, formerly elected one every year for a full term of three verlls, }ut since 1901 all three are elected biennially, for a term of two years. I11 incorporated villages the trustees act as assessors, unless thle village lias over 2,000 inhabitants, in which case there may be three assessors appointed by the trustees. t This compilation is derived mainly from 1the following sources: Birdseye's Revised Statutes, third edition,. 1901. Heydecker's General Laws and Revised Statutes, second edition, 1901. The Greater New York (Carter, Ash & Ash, edition of 1901. The New York Tax Law, by John M. I)rake, a handbook for assessors, collectors, and lawyers, edition of 1902. (2) The tax collectors, one in each town, elected biennially. 6. CityExcept in the larger cities the departures from this model of township officers are more formal than real. (3) In cities of the second class (50,0(X) to 250,000 inhabitants), four assessors, elected for a full term of four years, two at each biennial election. (4) In cities of the second class, a board of estimate and apportionment, composed of the mayor, comptroller, corporation counsel, president of the common council, and city engineer, which assists the council in preparing the tax levy. (5) In New York city, a board of taxes and assessments, composed of a president and four 2 other persons appointed by the mayor as commissioners. They appoint deputies not to exceed forty in number. (6) In New York city, a receiver of taxes, who is head of the bureau for the collection of taxes. (7) In New York city, a board of estimate and apportionment, composed of the mayor, comptroller, president of the board of aldermen, and the presidents of the boroughs of Manhattan, The Bronx, Brooklyn, Queens, and Richmond, which prepares the budget. c. County(8) The county boards of supervisors, who act as county boards of equalization. d. State(9) The state board of tax commissioners, of three members, appointed by the governor, to hold office for a full term of three years, one member retiring each year. (10) The state board of equalization, composed of the commissioners of the land office and the commissioners of taxes. (11) State comptroller and state treasurer, elected for term of two years. STATE REVENUES. A. TAXES. I. The general property tax. (N. B.-This tax is now but little used for state purposes and is practically a local tax. It is, however, included and fully described here because still used to some extent.) 1; Basea. The property included and exempt.-All real property within this state, and all personal property situated or owned within this state, is taxable, unless exempt by law. (1) "Real estate" includes land and all buildings and structures affixed thereto; wharves and piers and the rights connected therewith; bridges, telegraph lines, wires, poles, and appurtenances; all supports and inclosures for electrical conductors; all surface, underground, or elevated railroads; tie value of all franchises, rights, or permission to construct, maintain, or operate the same; all railroad structures; branclles, etc., on public roads or grounds; mains, pipes, or tanks for conducting steam, heat, water, oil, electricity, or any property or substance, including the value of all franchises, rights, authority, or permission to construct, maintain, or operate the same in, under, above, upon, or through any streets: all trees and underwood growing upon land, and all mines, minerals, quarries, and fossils in and under the same. A franchise, right, authority, or permission specified in this subdivision shall for tlie purpose of taxation be known as a "special franchise." A special franchise shall be deemed to include the value of the tangible property of a person, copartnershlip, association, or corporation situated in, upon, 2 Made six in 1904. TAXATION AND REVENUE SYSTEMS-NEW YORK. 757 under, or above any street, highway, public place, or public waters in connection with the special franchise. The tangible property so included shall be taxed as part of the special franchise. (2) "'Personal property" includes chattels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond, or mortgage; debts and obligations for the payment of money due or owing to persons residing within the state, however secured or wherever such securities slall be held; debts due by inllabitants of this state to persons not residing within the United States for the purchase of any real estate; public stocks, stocks in moneyed corporations, and such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate. Mortgages are taxable as personal property and no deduction is allowed from the value of the real estate. (3) Exemptions from taxation, in addition to all public property, are: The lands of any Indian reservation; all property exempt by law from execution other than an exempt homestlead; certain bonds of the state and of municipal corporations; the real property of a corporation or association organized exclusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical, or cemetery purposes, or for the enforcement of laws relating to children or animals; real property of volunteer fire departments; parsonages up to $2,000; real property of agricultural societies; real and personal property of ministers and priests to $1,500; vessels engaged in ocean commerce and the companies owning tihem until 1923; certain property of nonresidents; shares of stock; and deposits in savings banks. b. Assessment.-There is in general but one assessment roll for state, county, and local purposes. This is made up in the first instance by the local assessors. The date to which the assessment refers is not defined clearly in the statutes; but the assessment is mnade between the 1st of May and the 1st of July (in certain cases the work begins April 15). But tax liens, as a rule, attach when the tax is confirmed by the supervisors in November. The assessment of banks is made on the basis of a report which refers to June 1; that of "special franchises," at different dates in different cities-ranging from April 1 in some cities to October 1 in others. The figures showing the assessment valuations are therefore not synchronous and it is imnpossible to make them so. A peculiarity of the method of assessment is the absence of any general statement required of the individual taxpayers; corporations are, however, required to render statements. (See under c. Equalization, below, for a description of the taxpayer's right to be heard on "grievance (lay.") Property is to be assessed at its full value. What this value is has not been defined by statute, but the courts have held it to be the "amount of nmoney the property would sell for at a fair, free, and well-advertised sale." Debts owing may 1e (deducted from the full value of the personal property owned. Real estate is assessed where located, and personal property, with few exceptions, at the place of residence of the owner. In general, corporations' are assessable upon their capital "existing in money or property," and the shareholders are not asssesable upon their interest. I i i i I I i i I i iI I I i 11 i i I I I I I I I i I i I I i i i i i i I I I I I I I I i I i National banks were, until 1901, assessed on their real estate only, the shareholders being assessed, at the place where the bank was located, for the stock at its market value, less the value of tie real estate. But in 1901 the mletltod of taxing national banks was changed so that the tax is uniformly 1 per cent on the capital, surplus, and undivided profits without (dhdct ion for debt, or on account of tax paid on real estate. The "special franchises," mainly tlo(se for tile use of the public streets by public service corporations, wlhichl are assessed as real estate, in order that the provision in regard to ti}e de(luction of debts from all personal property might not nullify tlie atttenpt to tax tlhem, are assessed by the state board of tax commissionTers, whl, lowever, make this assessment as if for the local governments; this assessmlenlt is, however, the basis of the state, county, and,lcal taxat ion. The assessment of railroad, telegraph, telephone, (r pil)(-line com-( panies made by the assessors is apportioned by them anlmoIg thel school districts. c. Equalization. —Tle assessment roll is completed by the assessors on or before the 1st of August; then, after public notice, a meeting of the assessors is held on "grievance day," which must be on the third Tuesday in August, when all complainants may appear, and if, after examining them under oath, the assessors are satisfied that a change should be made, they may amend the assessment as to any individual. That is, the assessors sit as a board of review. The board of supervisors of each county equalizes the assessment of real estate between the different tax districts within the county, but may not change the aggregate valuations of the county. In regard to personal property it has the power only to correct illegal or erroneous assessments. The state board of equalization equalizes the assessment of real estate as between counties, but may not reduce the aggregate valuation of all counties. This equalization by the state board affects the apportionment of the state taxes only, as the levy is made by the supervisors on the valuations as equalized by the county board. Any supervisor may appeal from the action of the board of supervisors in regard to his district to the state board of tax conmmissioners. There is no provision for the equalization of the assessment of personal property. 2. RateThe amount of state taxes to be raised is apportioned among the counllties by the comptroller (o) the basis of the assessmenlt as equalized by the state lbard of equalization. The rate is expressed inl mills on the dollar. The amount required from ealchl coullty, as determined by state equalization, is levied, together with the local taxes, by the supervisors upon the assessments as equalized by thelm. 3. Collection — State tand all other taxes onl individuals and banks are collected by the loca l tax colllecto(rs. Those on individuals are a lien on tile real and personal property of the taxpayer; and tllose on bank stocks, (on the dtividennds andi share.s. 758 WEALTH, DEBT, AND TAXATION. Ralodtelegraphi, telephone, and electric light companies may, within thirtv days~, pay their taxes with I per cent fees to the coun1ty treasureis. If not so Ipaidl they are (collected by the tax (ollector. Unpaid iLx(s may be collected by seizure, anid sale. There are elaborate provisions for th( Collection of taxes from nonresidents. Th( tax collec(tor is entitled to receive as fees for collect ion2 per cent, of all tax( s collected within thirty days of' not ice that lie has received( the toll (Which mnust be on or- before lDcccm hert 2') if the aggregat amnotint Shall riot exceedl $2,060); otherwN.ise, I pert cenit in addition. Oiln all taxes collected after the expi rtmoi of thirty days bie. is entitled to receive an additional.5 pi- (-(liti. which is the deflaquencv penalty. lie also receive~s 2 per ceiit as fees for all taxes returned to the county trerasurel itas uitlpaid. II. Poll tatx. There is no poll tax for state putrposes. III. IJahe-ritance. tax. A. tax is irujipose(1 uplon all trantsfers lty will, by the intestate laws, Or by gift lit colttemp)latiolt of death, of lproperty situated 01r ownetd withiti thiestate of the value of $500 or' t)vr. 'I'ih rate is 5 per ceitt of the clear mnarket value of such p)roperty (constrtued to m-eaitn estate), but whene the transfer is to the father, nothier, husband, 'wife, child, l)rother, sister,7 wif e or widowv of a soni or husband of a, daugh]-ter, 01' to any chilti or adopted child, the, trauisfer is nttaxable unless it is lperstmnal property of the valuie of $10,000 or mrore, ~ in wvhich case the rate is 1. per clent. Institutions exenllA fromt the, genieral prtoperty tax are not exemupt, front the inheritance tax unless they are religious ctorporatio)Is. (Amiended in 1903 to itimclude real estate.) If the tax is paid within six itouths, a discount of 5 per cent is allowed; if n-ot paid withia eighteen months, interest at the rate of 10 per cent is charged. Salarieol appraisers are, appointed in certain counties to assist in the collection of the tax, which is payable to either the ctountv treasurers or the state comnptr'olle~r. In coutnties where there are 11o such appraisers the county treasurer receives J5 per cent tof the first $.50,000 clollec-ted, 3 per cent of the next $50, 0( )0, and. 1 per- cient of the additional snums. thle proceeds of this tax are fpaid inito the stlate trettisury (and are itot, as stuch, apportioned to the, lower1 divisioi s. iNexw York has t,radutally developed a comiplete systent of corporattioit I1,,tixes which supplemnent, thegeea property t aix. There is, first, tle "ottitittiztttioii tax' onl (lotiestic, corporations, W~ith (a co rrosp) ~oldingo ''license tax'' for foreigny co11rporations, lotit of which are d1escribed tInde. ''1B. Fees, ''lelow, because, of- their close analogy to I liev fees for incorporation, (liltrged in othier states; sen ~ond1, an annuial franchtis,,e tiax, I~ ased upon the capital stoc~k ait rates which vary somtiewbat with the diVi(lends; and thdird, a series of "',(adolil~ioal'' and other franchise taxes onl di tlerentt class,,esl of corporations. These itree (lasses of franchise a.(x(es should not be i I I i i I i i i i I I i i i i Ii i I i i I I i I confused with the taxation of "special franchises," or mainly the privilegres to go On, over, or under the public streets, which are taxed as real estate under the greneral property tax. The following are exclusively state taxes and the comptroller is the executive officer for their administration. If tltey are not fIaid. within thirty (lays of the timne when due,, a penalty of 5 per cent is added and 1 per cent per mionthli tooether with legal interest, until fpaid. Tltey mlay he collectedi by action,1 and failure to pay works forfeiture of charter. The "organization tax"' on douiestic corporatiotis arid the ''licerise tax'' on foreigni corp~oraitioins aire to lbe found uinder State re-venues, B. Fees ' 'below. The ' atmual franchise tax"' levied on every corporation is based on the antountr of its capital stock enmployed in the state. The, rate is oiie-lotirthl of 1 mill for (each I per cetit of nlividencls declared dunn _, the y-ear eniding, October 31, if the dividends arroutit to 6 lei ceiit or more, on thre pair valtue of the stock. If thre dividends for the year amount, t~o less than i per c.ent., the rate is I I inulls. If no dividend is declared, the, rate of 1 m j-ills applies to the, appraised insteadl of thre par value of the capital stock used in the state. When a (corlporation has ditferent kinds of stock and (lillrerent rates of (lividelids, each kind of stock is treated separately and each in the mnanner above described. Street railroad conmpanies (if all kinds.,, whose properties are leased to anid operated by other c~ ompanies so that their gross earnings consist of rentals or the like, pay 3 per cent of the dividends declared from such sources in) excess of 4 per cent onl amount (if capital stock. Banks, savings banks, institutions for savings; title guarantee, insurance, or surety companies; trust companies, or-ganized under the laws of New York; laundry corporations, manufacturing corporations, mining corporations, agricultural and horticultural societies; comipanies operating elevated or surface railroads iiot operated by stleami, or formed for supplying water or gas for electrics or steaml hreating, lighiting, or power purposes are exempt from this tax. But to gain such exemption latindry, manufacturing, and miningl( comupaniies niust have at least 40 per cent of their capital invested in tire state, atnd that part, only is exetrpt which is so emnployed. An ''additional franclrise tax" is levied upomi corporatiinis formed for steaml surface railriiads,,, (anal, steamrboat, ferry, express, navigation, pipe-line,, transfer, baggage express, 'telegraph, telephone, palace car or sleeping car purposes arid all other transportation companies riot liable, to the taxes described in the two following Jparagraphs. The rate per annuml is five-teniths of 1 per cenit of the gross earnings in the state, which shall include gross eartrings frota its business originating and termiinating within thre state, but riot (earirings (lerived from business (if tin interstate character-. Elev-ated railroads or surface roads not operated hry steamn pay 1 per. c'ent of gross earnings a(Ie:3 per cent on dividetids in excess of 4 per cent uponl actual amnourt (If paid-tip capital. (For leasedI roads, see aflnnual franchise (ax,' hev. Waterworks, gas, electric or steamn beating, lightinig, and power coinpanmes pay five-teatlis of 1, per cent (If gross earnings and 3 per cent of Ii) vid(er ids, in excess of 14 per (errlt. Insurance comtpanies geiierally pay 1 per cent, of gross premitins, Mit tire and niaririe cOtopaiiies, if incorporated in other states if thre 1irrited States, tore exenlipt; if incrprted tinder the laws of foreign coltitries they pay five-tenthis of 1 per cent, tinid~ life, health, atnd~ casuitltv comtpanies formned tinder laws of for-eignl countries are exernlt. Thi1s tax does riot ripply to fraternal beneficiary societies, to contpanies for the(, insurance of donirestic, aniinials, nor to a fewv others. There is aI Iso,a retaliatory tax Latw. Tl'MISt. corapanies, domestic,, pm' 1 per cent of capital stock, stirplus- andle undivid ed pirof'its I TAXATION AND REVENUE SYSTEMS-NEW YORK. 759 Savings banks, domestic, pay 1 per cent of capital stock, surplus, and undivided profits. Foreign. bankers pay 5 per cent. on interest earned oln money loaned in the state. V. Business taxes and lheensees. The taxes and licenses are annuial. Liquor taxes.-One-third to th)e state and two-thirds to the nmunicipalitv. (Made one-half each in 1903.) Upon traffhcking in liquiors to be drunk onl the premnises.-In cities" towns, etc., of 1,1500,000 inlhabitants or mrore(,, $800 (1903, $1,200);- 500,000 to 1,,53000t)0, $0,50 (1903, $975): 50,000 to 5"00,000, $500 (1903, $7,50), 10,000 to 50,W000 $W5( (1903, $525); 5,000 to 10,Ot)0, $300) (1903, $4150); 1,2t)0 to 5,000, $200 (1903, $300); in. any othier lplace, $100 (1903, $150). Upon trafficking inl liquors not to be. drunk. onl the prieruises. — Inl cities, etc., of 1,Sjt),O(t inhiabitants or miore, $500 (1903, $750): 500,000 to 1,5'00(),$0 (1903, $600); 50,000 to 500,000, $300 (1903, $S450);- 10,009 to 50,000. $200 (1903, $300.); 5,000 to 101,0001, $100 (1903, $1 50); 1,200 t o 5,000, $75 (1903, $112.150). Dealers in convict-nadle goodls, an annual license of $500. Ph~armiacists, $5 (1903, $7.50). Car, steambloat, or vessel, $200t (1903, $300). Persons, etc., holding license to sell liquors not to be drunk onl the prem-ises, for delivery wagons, each, $100 (1903, $l1t)). Alcohol for industrial purposes. —IAn cities, etc., of 1,500,000 inhiabitants or mnore, $25 (19.03,. 37.,50); 50,000 to 1,500,000, $20 (19t), $3t0); 5t),000) to 500,000, $15 (1903, $22.50): 10,000 to 50,000, $10 (19t)3, $15); in any other place, $5 (1903, $7.50). Growers of fruits, etc., for right to sell liquors not to be drunk on the premilses, $50 (1903, $75). Race meetings (horse racing), 5 per cent of gross receipts. Peddlers on foot, $2~0 1 one liorse, etc'., $30; miore thian one horse, $50. In all cases $2 additional. must be paid to the secretary of state. B. FEES. Every stock company when incorporated pays a so-called organization tax of one-twentieth of 1 per cent of -authorized capital stock, which is collected by the state treasurer,. The same rate applies to every increase. Every foreign company entering the st~ate, pya'license fee' of one-eighith of 1 per cent of capital stock employed by it. ini the state during its first year of business and upon any increase iii suibsequtent years. Banks have to pay all the expenses of conducting the (leiartnilent of banking, whicli are,apportioned amiong themn as thle suiperinitendent, deems just;. The expenses of the railroad board, not. to exceed $0,000, are upportioned among the roads, one-half i proportioni to the lit iliodie( and one-half mn lpoportioin to the mlileage. The superinteumlent, of insurance collects the fodlownN1g': For tiling charter, $30.; annual stateeneit,, $20; certificates to agenits, not over $.5;4 copies of papers onl file, 10 (cents pe folio,; certifying samne, $1: exalnination. of companies, actual expenses, not to exceed $5t). The. railroad board collects the following: For coplies (if papes~, etc., per folio, 10 cenFlts; certified, 1 5 cents; for seal, $1: cert ifiedl copX' of quarterly report, 50 cents;: certified copy of afnnua'l repor01t, $1.150. COUNTY REVENUE'S'. A. TAXES. IL Th en eral 1)roIerth t(lx. 1. Base --- The property incitited afld the. method of assessment and of equalization aire tbe same for the county as al ready described for the state. I 2. Rate --- The rate is determnined amnd the tax levy mnade by the board of supervisors. 3. lo le-toiieetw - County taxes are colleetedl with other taxes 1)y the local t~ax collectors.; Ht, III, anti IV. Poll taiX, ieltcertaifee tax, an'Id carpora(ioU, taxes. rihere, is no county p)oll talx, antd t'otiiies do not shafre. in the, inheritrance tax nior mi the spoecial corporathon taxes. V. Biisi-itess taxes,, anid liceiiuses 1)og licenses or taxes mayi he imposed lbv the couiitv bard-( of super-'Wi 1 iii o i~ i e n them. Thev ire1, co lected by tI e t ax (ohlector~s. being added tI) the asse';ssmiient roll1 b til as'sesors. When not otherwise fixed, the rates are: For onie hitch, per famiiiili $3-, each aIdditiomimil hitch, $5; for- o11 (log othici than bitch. 50 cnts; each additional dog.-$2 Thme tax collect or retaimisIt) per ce nt as 's ee Mu1 N ICI PAL1 R E V E NUIES. A. TAXES. I. The gejetercd jproperth Na.) 1. Base — The property included and the method of assessm-ient and of equalization have already lbeen (lescribed under State revenuies. 2. RateTrhe rate is limited to 2) per cent in certain cities by charter, in some by statute, and in others is fixed by the various nunniciIpal authorities. In New York city it is fixed by the board of aldermen onl certification from the board of estimate and apportionment;, and in a similar mianner, in cities of the second class. 3. (Collecitio — Municipal taxes are collected by the. local oetrs as described under State revenues, above. II. Poll tax. I This is (a highwav~y labor assessment. Thie consmissioners of highways assess and apportion the highway labor to be p)erforlnetl in eachi town. The whole nium.her of days' wvork,~ assessed must. n-ot Ibe less than three timies the, number of t axalIble inhtabitants. l verv male inhabitant over 21 years of agre, excep~t soldiers and sailOrs Blairliet ill w~ar, meiteners of fire, comnpaniies, jpeisoiis at. least, 7(. years of ag(e, clergymen, paupers, idiots, anid inisane, is a1rssessed at, least one (lay's wtvork-, whichj may lbe conmiinted at.t the(" 'rate of $1 per day. lime resitlue is ajpptrtiotnld 111)01 the~ (ostdates, real aud~ persoItal. Tows 11"1- otetochange this i)Amolley tax in wh~ichl case the lpart, assessed oil pulls is $ III. Ihtthcf-itartce tax. Th'lere is i() inhleritancemx fur cte and towns. IW. Corp~oration taxes,. Unider the Provision of chtapter 550 of general laws ready described for the state. of 1901, the tax on shiares of bank stock collected by 17 60 WEALTH, DEBT, AND TAXATION. the, countv treasurer is apportioned am-ong the cities, towns, and school (listricts. The basis of apportionment is the nhllnler of shares owned by residenits of the, several civil divisions and th-e rates wxit bin suich divisions. In sonie cities public service cm-I~orations pay an annual rental for their franchises, and11 all mnunicipalities levy on " special franchises" as onl other p)roperty. V. Bws&iness taxes and licenses. Auctioneers, in cities of 1,00,W0) inhabit ant~s or o)vert. $250i. New York lab~or commissioners collect fromn ha Ihast lighter-s and c~altaliis a tax of $10, and $5 for renewal. Cities gret. two-thirds of the liqjm1 licenises (see state licenses); since 1903, one —half. PawNbr.rokers, annumally,$0. Towvas may license peddlers, anld fix the rates. JDoe licie ---i ities of from 20,000 to 800,00(), 1 xcpt Bnjfhalo, $1:inj cit Ws over 8001,000, $2; renewal, $1I. Villages invy licenise carriages, cabls, etc-. awctioneering, hawking peddling, retlail1 businiess froma canal Inat s, ci reuses, theaters, or other exhibit ions, billeiards, howflig alleys, OrI., anrd public halls anl(I opera, houses. A. Ili( ui t x on bicycles ma~y b~e issuedl to assist in the constructioni of' li(-y( l(paths. The boatrl (If aldI 111(1 (If ZN v York city mar lIieNIse arill tax carts, hacks, (1(115, expressiu( ri (ACt( ar (drivers, hoistmiiic, bootblacks, pawnbrokers, j inik dealers, keepers (If nrtellig~ence (Iffices, dealers in) seconldhand art.~ices, hieixvers-, pcddlers, venidors, scalpers in coal freights, menageries, CIRcUese hos.ll boln, fa renidering, (tc., and dogs. In New York city these licenses are annual: For each public cart or truck, $2; public hack coach, $3; public back cab, $2; special back coachl, $5; spec~ial hack cab, $3; (express wagon, $5; junk shop or (dealer, $2t); dealer in secondhand articles, $25; junk cart or- boat, $5; ped(llcr using horse and wagon, $8; Jpeddler using push cart, $4; pedd(11r cartryinvig merchandise, $2; ticket speculator, $50;, coalsealper, $250; coinnion shiow, $25; public shooting gallery, $5; public. bowling alley, $5; public, billiard table, $3; dirt cart,, $1; general hoisting, $25; special hoisting, $1 fruit stand, $5; soda, water stand, $5-'; movable newsIlaper St~and~, $1; newspaper and periodical stauid, $5; chair of a bJootblack stand, $5; stand under elevated railroad station, $lt); driver of anyi licensed Vehicle, 50 cents. SCHiOOL REVENUES. School taxes are levied on the real estate and the p)ersonal p~ropJerty of each school (histrict. There is a special equialization miade, by the two or more supervisors concernedl whene a district occupies-parts of two or more towns; otherwise the assessinent is the same as for other taxes. The levy is made and the rate fixed iby tme, school trustees, but the taxes are collected as are other state, county, and municipal taxes. School (listricts also receive, a portion of the taxes on lbank shares collected lby the c.-ounty treasurer, and b)y him~ apportioned among the minor civil divisions. NORTYh CAROLINA.' North Carolina draws her revenue from- various sources. In adldition to the general property tax there is an elaborate system of privilege or license taxes, for both state and county, and also state iniheritance and income tax-es. On corporations, there is a franchise tax,, graduated according to capital stock. Railroad, telegraph, telephone, express, and instirancee comnpaflies also pay special taxes, based on gross receipts, huit ini some cases, where the assets of the company are iliveste(l in thme state and, taxable there, these are redlttce(L. CONSTIT UTIONAL PROVISIONS. AR~('riciE V. S:c,. 3. L~aws shatll he p~assIed taxing, by at uniform rule, tidl moneys, credits, invs lleisi bonds, stocks, joint-stock companies or otherWise; aull( also, all real andI person~al property, according to its true value in monev. Thl genelral a~ssenddy may also tax tradles, professions, franchises, -n 11(1)(incomes, provided thiat no income shall be taxed whecn the property from which thc income is, derived is taxed. Sa~c. 1. The geniieal lassebiiild shall levy a capitaition tax (In (every male inhabitaint, overi t went v-one and undler fifty years of age, which shall be equail oni cadw to the 1 ix mi p~rop(Iry valued at three hundred d o l l airs in c a s h. T h c i i il i s o l s f ti s e e a c o n e s a y x m p from (a1pitat ion tax inl special (118(5, Cil ACCOMIit (if poverty aind infirmity, tiiid Owh State and couinty capital tion tax c mlbinled salil never exceed twl (11(110 i"ts oIili the head. Ste. 2. 'Ilie proIceeds5 of the starte( and ((111 p cltation tax shall be PIllell to) the purp(oses (If edlucatition and the suppor o)f thie poom', but in 1This compilat ion is, derived ma-inly from the bllowing" sources: "Revenlue act,Publhic Lanwxs mud iesoliit OMis (f t lie_ State of North Carolina, S ession (I'I I 90t: R tleigb, N. C., 19(11 "Machminery aet," Atn atc to provide for the aissessment, of proIperty and~ the (0111(4~101 (1 Oftaxes: Session of 1901. Code (If North Carolirn 15883 Banks &~L Co., -Alhany, N. Y no one year shall more. than. twenty-five per cent thereof lbe appropriated to the latter purpose. SEC. 5. Property llelonging t-o the state or to municipal corporations shall be exempt from taxation. The general assembly may exempt cemeteries and property held for educational, scientific, literary, charitable, or religious purposes; also wearing apparel, arms for muster, household and kitchen furniture; the mechanical and agricultural implements of mechanics and farmers; libraries and scientific instruments, or any other personal property, to a value not exceeding three hundred dollars. SEC. 61. The taxes levied by the commnissioners of the several counties for county purposes shall he levied in like mnanner with the state taxes andh shall never exceedl the double (If the state tax, except for a special purpose and with the special approval (If the general assembly. ARTICLE 1. SEC. 32. Ex post facto laws * * *. No law taxing retrospectively sales, purcilases, or~ other 1Icts previously done,ought to be- passed. ARTICL'IE VII. SaC. 7. (No county, city, or town or other municipal corporation is to levy any tax except for nlecelssary expenses thereof, unless by a vote of the majority of the qualified volters therein.) SEC. 9. All taxes levied by,Iany county, city, town, or- township shall l)(, uniform and ad vadorem, u1poi all property in the same,, except prop(mtY yexempted by this colnsti tutionl. OFFICERS. The officers miost directly concerned with taxation are,: I ) Board (If state tiix (commissioners, composed of the bloard of corIllOrmit i()Ii commi~jjssi(Incis, which exercises general supervision. over tax list is an~d assessing officems, 1111(1 is required to make an annitual report to the( gm(I11milaiI (2) 11oard of list takershind assessors, three freeholders in each township1, illIIpiilted by thme ((Iiillissiouers of each. county. TAXATION AND REVENUE SYSTEMS-NORTH C-.ARIOLINA. 761 (3) The county board of equalization, comnposedi of the, board of county commissioners and the chairman of the hoard of list takers and assessors. (4) Corporation commissioners arc to lbe a hoard of appraisers andl assessors for railroad, telegraph, telephione, street railway, canal, arid steamboat companies, and other eomlpanies exercisina, the rbrht of eminent domain. (5) The sheriff is ex offhcio tax collector. STATE, IEVENUE S. A. TAXES. I.The qeiteral propJert'!/ t(1.r.. I. Base --- a. The property Uieiadeci (fiH( n ekt9 l real and personal property is sub)ject to taxation, excejpt a1s exempted by statute. (1) "Real property," for purposes of taxation, includles not. only the land itself, but also all buildings, structures, andl Improvements. (2) ''Railroad property is (leclaredi to he personal for puirposes of taxation. (3) Exemptions, in addition to pulblic property, are: Property set, apart for educational purposes; graveyards: propertv of refifionls scientific, literary, or bienevolent associations; p)arsonages; endowmnent funds of public, library associations; property of Indians not citizenus except lands hiel by purchase; wearin aprel- private libr rieit kitchen and household furniture not exceeding in value, $25; growing crops; and armories of thie State Guard. All corporate property ir'1 made liable to taxation aiid tax exemptions to corporations are repealt d except as to property held for religious, charitable, educationalh ltray or benevolent purposes, and cemeteries. b. Assessmenet.-The assessment of real andl personal property is made by the, board of list takers and assessors of each township on the basis of lists made, under oath, by the taxpayers of property ownedl Onl June, 1. Property is to be assessed at its true -value in money, such valuation, determined after,actual view I if practicable, to be th-e full price the property woitl(1I bring at private sale. The assessment of real lpriqerty is in force for four years or until altered for improve-I inents or deteriorations. Penalty for not listing property is $10 for every $10 withheld from the assessor. Debts owing by any person may be deducted lby the tax lister fromi the armount of the, person's credits. Improvements andl lands are to be valued separately. Corporations are required to make reports on capital stock anti ap praise the actual value in caIrsh thereof on Jiune I, after tdedutting the assessed valuie of all real and personal estate, 'as ind~icatetl ly thte amount tof profit mi-ade. Buet if the auditor and state treasurer are not satisfied, they aire authorized to make at valuaitoni o~f th(e stock. Tlit valuation of the stock is certifihed to the counties for county, township, town, or city taxes upon the, total value of thre stotk. Thtrt is a penalty of 5 per cent for fahire to furnish reports. Interests ini limit ed part nerships aniid joint-stock aissociat ions are deemled capital stock antI assessed acctord ingly. Companies taxed on cap1ital stock are not assessed fur-ther on mortgages, bonds, or other stecurities and credlits owniet hv t henii their own righlt.. Individual shareholders mire not taxetd o their so k The ~rloraionis requireil to pay the state tax on stock tlirectly tt the state treasurer. Bank shares, statt or national,,are to he listed by the hank for the shiareholders at thev market tor actualt value, from- whichi thle value of real and personal property v sstssed is to b dledlucted. Thme state, taxts on thie shiares are to he pa"id liy thte cashiier to thie state treasurer. Shiares of stock in buildin~g aind loan- associations aie to) he listed hv the secretary ait thieii' actual value. Shares, pledged as, security for loan~s are to be deductedl. Thie secret arv is to pay to the state treasurer thie state tax, and to thek shirill flie couiitv antd schlool tax. No other tax is to be chiargetl tin the ats-sociatlon. Railroads are assessed by the lamild of ap1pralisers tand assessors uponl proipertv of general state character. Machuem aidl rep)air shiops, ttc., a-r( to he assessed by t le local list ta er. lie g-regmit e \N-Inc of tangible property and franchilses is aipportionedI io tht owiiities ticemrtling to leng~cth of roati thlereiin. (Caiil and steamhoat conilpnies are to h~e assessed like ruilroads. Tele~graphi, telephone, exp~ress, sloepling car and similar c(ir iomiilpaiies, aniAl ld refrigerator i.a companies, st reet ra,1i lwiiy, wal erworks electric lighit and power, gas, ferry, bridge, and caiial companiies, aiid o~tlo(r corporat ions exertisiiig thie righit of emninent, doiaiun are lasses"setl hv thie hoard of appraisers arid assessors on tIme cash Value of' their property in the state, as determuinetd frorm the market value of the capital stock ntrie the aniount of mortgages. r[ise valuation is ap~portioned to tOme counties. c. q id tatio~.-T ecouinty board of equalization equalizes the valuation of property by raising or lowering the assessment to make it conforni to its true value in money and to the averiage valuationIs. The state tax commissioners review the tax lists as lpassedl upon by the county boardIs,an(d equalize themn. 2.Rote - An ad valorem tax of 43 ceiits onI every SIM( of the value of real antI personal property is imnposedh as follows: General state p~urposes, 21 cents; pensions, 4 cents; public schiools, 18 cents. The taxes for public schlools are paid b~y the( slieritr t~o the county trtasurer and appear in reptorts of county revenmue arid not iif state. 3. Ooile~ction_ Taxes are due on the first MNondlay in S-`eptem-ber in each year and are collectedl by thme sheriff of the county, who may l evy oin I)erson~~tif \ af ter 'N'ovemlber I. Taxe s are a lien on real p~roperty assessedl a)fter June 1. TI'xes duie the state front corpormations assessed by the state b)oardl of corIporation comnnnssioners are to be paid by the secretary of the (omplafly direct to the state treasurer. Companies failing to pay the tax aire liable to suit andl to a penalty o~f 50 per cent, to i)C included in the j'uhlgnent'. 11. Poll tax. On each male between 2I1 and 5o years of agre, ex(cept the poor and infirm, there is levied a poll tax (if $1.29, the p)roceedls to he (levotedI to e(lucatiolt 41e(1 to the supot (tf the l(Oor. In 1 902 the lpoll I ax c-ollected -\\as $1.58, of which S cents was p)aid litoi thie state trcasu ry fw pensions, and the balance was retained entl dlisbursedl in the ottisfor- school, pxrposes. III. Ittih ertitittte tax. Both re~~al and 1)ersonal jnropertV, passing lbv will or diescent, or transfer annie ini conitem~l)lation of (leattth where the dPecedlent wvas (a re(sident: or the proper-ty was 762 WEALTH, DEBT, AND TAXATION. located in the state, is subject to an inheritance tax as follows: Where the share is from $2,000 to $5,000: (a) Lineal issue or ancestor, brother or sister, 75 cents per $100; (b) des'endTant of brothler or sister, $1.50 per $100; (c) brother or sister of father or l mother, or descendant thereof, $3 per $100; (d) brother or sister of grarndfather or grandmlother or descendant thereof, $4 per $100: (1,) otl collater als and strangers, $5 per $100; property passing to tlhe lllsband or wife of the decedent, or for religious, charitaibe, or e(lucatiolal t 1lurposes, is exemlpt fron tax or duty. Whlere the share is froill $5,000 to $10,000, these rates are multiplied by 14; where from $10),(XX to) $25,000, by 2; where from $25,000 to $50,,000, by 2;. anmld where over $.50),000(, by 3. IV. Corporation taxes. On every corporation doing busilness in the state or organized u tnder its laws (railroads, banks, ltiilding an: t loan associations, insurance companies, telegraph, express, and t elephoine (ollmpni ies ( ex(eteid) an annual franchise tax is imposed: (Capital stock, $25,(XX) or less, $5:; 25,000 to $50,000), $10; $50,000() to $1(),() 0, $25; $1)(),0)( 0() to 250,000), $50; $250,000 to $5,X),000), $10(): $5(X),(XX) to $1,0()(00,0(), $200; over $1,000),0X, $500). Tax mo landl eonipanies when actual value does not exceed $10,00)0 is $25. Railroads pay a privilege tax according tl gross earnings per mile: $1,000 or less p1)r mle, per year, $2 per mile; $1,00 to, $2,000 per mile, per year, $3 per lmile; $2,000 to $3,000 per mile, per year, $4 per mile; over $3,0)) per ileh, i per year, $5 per mile. (No county or town tax.) Tax is to l)e paid to state treasurer. Express, telegraph, and telephone coinpanies pay a license tax of 2 per cent on gross rreceipts within the state, except as follows: If onefourth assets invested anid taxable in state, tax is 1 p er cent; if onehalf assets invested and taxablle in state, tax is 1 per cent; if threefourths assets invested.and taxable in state, tax is one-half of 1 per cent. (No county or city tax except adl valoremi.) Insurance companies are taxed at the rate of ' 2 per cent upon their gross receipts in the state in addition to the license antii ad valorem property tax. But if one-fourth of thle assets are invested in property taxable in the state, the tax is 1 per cent on gross receipts and th e license is one-half of the amount named. If the amount invested is threefourthl s of the tl otal assets, the tax is to be one-half of I per cenl t and the license fee, one-fourth of tlhe aimoulnt named. Companiies paying these taxes are not liable for the t ax on capital stock, and no couity or municipality maty impose any additional tax or fee. AT. BLtsitess taxes and licenses. l Cicense taxes for the privilege of carrying o1n business are leviet as follows: Theaters t- wn (if ovrer 10.000 inhabitants, $2()0; town of 5,000( t 10,0(O ), $1 }l); town o(f 2,5Xt() to 5,(000, $50; town of 1,00() to 21,)0, $25 town of less ta l: 1,000, $15 (one-half goes to state, olle-hlalf to countyv). Traveling thealtrical colnllpmies, per exhibition, $10); circuses, menageries, per day, $200(- side shlows, per day, $50 (coaunties may fix county tax between $200 a1d $ 1 000()()),.111k (ealers, same as auctioneers; horse dealers, $25 (none to clloint Ny) p(llhdlers (f clocks, stoves, and ranllges, $50; 1peddlers of ey'g>lasses (per (oumIt\- ), $10 (no other tax Iby townl or county). Bi(ycle deallers -towvl o(f' 12,000 inhabitants o over, $10;() town of less than 12,(X)0, $5. DI)ealhers in tater t ickets, $5; commissio (1 merchants, brokers, or dealers, $1 )0: slip brokers, $20; pawnl)rokers, 8100( attornevs, plihysicians, dentists, tmil oculists, $5 (no city or coi(iity shil] levy additional license)..\Autioleirs-city of 15,00)0 inhabitants, $20; city of 10,(X0X) to 15,0()), $15; city ()f 5,0(X) to 10,000, $(1; (it v l 1,000 to 5,1000, $i. Real estate ag2gilts, salil as at uctionteers. Dealers iit freish mieats, satin as auctioneers. Wood and coal dealers, sanme as auctiteers. Photographers, lumtber de'ahers, one-half fee for auctiioneers. Utnidertakers, laundries, steaml i.a1111dries, same as auc tiM(eers. C'ollecting accounts, agency,$25 deal cr ii secondhanid clot hing, $25; livery statbles, for ealich horse or niulli kept, 50 cents; sewing machine manufacturers, $350; feather renovators, per county, $10. Peddlers-on foot, per county, $10; animal or vehicle, per county, $30. Itinerant salesman with stand, per county, $100; mercantile agencies, $200 (no town or county tax); gypsies, or fortune teilers, $1 50; lightning rod agents, $20. Hotels-less than $2 per day, per ro(om:, 25 cents: over $2 per day, per room, 50 cents. Cotton com(presse s, pe com press, 50. Billiard and pool tables-with liquor, $50; otliers, $20. Gift enterprise, prize photograplhs, $100; slot miachines, $10: slot machines, fixed returns, $2.50 ( skating rinks, merry-gorouWnds. etc., $20. Stockbrok ers-town of 5,000 imnhabitanrts, $25; town of 5,0()0 to 10, 000, $50; towln of 10,000 and over, $75. State banks, private ainkers, etc., ton eeach $1,000 capital em plo ye(, $1 (no county, city, (,r t o tow tatx)- agents of packing houses, $100. Brewe ries and agemncies o1 brIeweriesl-b\rewery, $200) each agency, $50. Oil tanks, eachl tank over 5(X) gallons, $20). I)ealers i futures -town of less thian 5,(X)0 inhablitants, $50; town of 5,()00 to 10,00(0, $10() town of 10,)0) to 15,00()0, $200; town of over 15,000, $3(X). Liquor dealersless than 5 gallons, $50 per six monwths; 5 gallons or Imore, $100 per six mlonths: lmalt liquors, $25; druggist selling liquors, $51) per year. Grain distilleries, whiere liqutor is sold-to state, $25; to county, $25. Social cluls, semiannutal tax, per member. $1: malt li(luors only, per memiber, 50 cents (liquor license taxes are to be applied to countty school fund, whether levied by state or (ounty). Merchants' tax, annual license, $1; also on sales less than $500, 50 cents; $500 to $1,000(, $1; $1,000 to $2,000, $1.50; $2,000 to $5,000, $2.50; $5,000 to $10,000, $4; $10,000 to $20,0()0, $8; $20,000 to $40,000, $12; $40,000 to $60,000, $16; $60,000 to $80,000, $20; $S0,000 to $100,000), $24; $100,000 to $1 50,000, $28; $1.50,000 to $200,000, $30; $200,000 to $300,000, $35; $300,000 to $500,000, $40; $500,000 to $750,000, $5(1; over $1,000,000, $70. Dealers in pistols, bowie knives, etc.,.$10 pianos and organs, $10. (Cigarette dealersmanufacturers, under 250 millions, $250; 250 to 5)0 millions, $500; over 500 millions, $1,X)0 0 (no county or town license); retailers of cigarettes, $5. Public ferries, bridges, etc., 1 pe1r cent of gross receipts; purchase tax, liquor dealers, in addition to ad valorem tax on stock and license tax, 2 per cent on total purchlases in (o out of state; emigrant agents, $25; itinerant oculists, $25; trading stamp concerns, per county, $50; marriage licenses, $1. Official seals-great seal of state, $1; seal of state department, 50 cents; sealof state treasurerr, 50 cents. Insurance companies' license-life insurance, $250; tire insurance, $2(X)0; accident insurance, $200; marine insurance, $20X; suIret y insurance, $100(; plate glass and boiler insurlance, $100; dlomestic mutual insurance, $50; fraternal order insurance, $25; bond, investment, title guarantee, et(., $100; other companies, $100. VI. Income t:lx. Tax)payers are required to show on their lists their gross incomes from all )roperty not otherwise taxedstate or United States 1)01(ds, salary and fees, annuities, trades or professionts, atid to give the sources thereof. Upon the excess over $1 00(, which is (exeml)pted, the rate of tax is I per (ent on the cgross income. B. FEES. (|ertificate of incorpoprat:io, per 81(0 X)stock atlt}orized, 20 (ents (mininimuml, $25); increase of clapit al per $1,(XX, 2)0 ceints (minim Ium, $20); decrease of capital, $20. Private bills to inco(rporate are taxed (Idoible t lI above fees. (C(o NTY REVENUES. A. TAXES. I. I 'te general pro)pert fax. I 1.,Z,],se 1. ] BaseTIi, property illcluded id( the methods of assess TAXATION AND REVENUE SYSTEMS-NORTH DAKOTA. 763 ment and of equalization are the same for county as for state taxes. 2. BateThe rate of tax is determiined by the lboardi of county co111i11si0o1ers._ Various counties are antlhor'ized to, levy sJpecial taxes for special p~urp~oses. The rate may never exceeti doub~le that, of the state tax, exce1)t for a special purpose and wIt the special approval of the greneral assembtlly. 3. (Coilectiom1 — The miethod of collection is the samie as for state taxes. It. P'oll taix. Every mnale imhalnitant over 2 1 and under 50 years of age mnay l)C sl11jectedl to ap1)01 tax equal to the tax on p)rop~erty valued at $300'in ca~sh. rThe state and County capitation tax combined is never to excee(1 $2 per capita. (See also Poll tax. unlder State revenue.) III and IV. Jnhertance tax and( corp~ora turln taxes. There are no count y iniherit ance or special corporation taxes. V. Business taXe8 awd licensees. tin any case where a specific license tax is levied for the privilege of carrying onl any business, trade, or profession, the, county nmay levy the same tax as the. state and no more. VI. Income tax. Counties can not levy an income tax. MUNICIPAL REVENUES. A. TAXES. I. The, general property tax. -1. Base — The property included- an(d the miethio.ds of assessment and of, equalization are the samte for miuiicilpal taxation as for state. 2. BateNo inunicipal corlporation is to levy more, than 1 per cent on the assessed valuation. The method of collection is the same as for state and county. II. Poll tax. The aldermen or comnussioners may levy a tax on p~olls taxable yte general assenmblv for saepr PoseS. 111 and IN. Inheritauce tax (10( corporationi t(Ues. There, are10 nomumeiipl-l inhieritmone or corporationi V. Btusittess taixes, amid ',(ceses. Tihe corp~orate ant horities mytax privilesIa for state and- county lpurp~oses and all persous selling liquors, except druggists (at ret~ail), per yealr, $215. They miayv also tax (logs, swine, horses, and casttle running at large within the corpora te limiits. ScnOO. IREVENUES. The, property and 1)011 taxes levied by the state specifically for school purlltoses tare p)aidl by the sheriff to the, treasurer of the county within, which they are collected. The incomie of the permanent school fund and $1-00,000 aplprolmrated by the legislature 'from the,general state funds is apportoned among the counties by the state lboardl of education on the basis of school population. The state makes adlditional annual al)prolpriations for equalizing school facilities in the several school districts to enable each such. (listrict to mainta~in schools for at, least four months each- year. The c —ounty lboardl of edIucation ajp)ortions aill taIrxes awl other school moneys coiningr unaler its control among the various townships per capital. If the state tax is inisutlicient for the, supjport, of schools iii each school district for four months, a special tax may be leviedI by the county on aill prop)erty, credits, and polls'. All lproceedls of finies, jpenalties,, and forfeitures, all moneys jpai(l as excmnl11)tiomn from -military duty, and the net plrocee(ls of licenses, to liquor sellers and to aucetioneers are appjropria t ed to the public schools. N o vr ih DAKOTA.1 North D)akota (lependls almost wholly! u11)0 t he gTenleral P)roperty tax for state., county, and.( municipal revenlues. There are no) inheritance taxes n11(1 no special corporation taxes, except. license f ees, on sleeping car and express clom})ani~e5, anl a tax onm insurance prem-iums whichb goes to thle fire companies. Thle revenue lawNs were revisedl in I1903, lbut thle changres made have not been. emlbodie(l In tIsiet I This comnpilatitori is delediC~ mainly ro100 thte following Sources: The Revised Coies of the State of NTorth i a 1599: Trihune Company, Bismoarck, N. IDak., 1899. Laws, Legislative Assenrhl%, North Dakota, 1901 nighlt &c Latherwarp, Fargo, N. Dak., 1901. AIRTICIE II. Si,,c. 174I. The legishatie asseinihi shlot1 provid for. ii i ig (Venu~e sofficierit to dcelIa v iih0 expenses of thle stat e fm er (h (11v(ort, riot Iio ixoied in any1 Orre year, forur (4) mills on the dell4a r 44 tihe a e s dv-aluattionl ofr all ta(X"iii projil pel-tv iil the stiite, ti be isbta r i v thle lost assessmienit 0 o"de for Starte 00(1 county 1)0rposis,~ aild a Iso a suficihenet sum1 to pay- thle inte(rest on thle state debt. Si.c. 1 75i. No tax shall b~e tevicil except in purisuanice of law, iind every hiw impijosinig a t-ax shutl Istinlt (list mnctly 1 le object iif the sonmi, to wlicli omi it- shall lbe app~liedl SEC. 17i6. Laws stroll be possed taxing by uniform rule All property aiCCOrdiry to its true value in riioiex, hUt tire pro(pertyV Of thli United (f64 WEALTH, DEBT, AND TAXATION. States and the state, county, and municipal corporations, both real and personal, shall be exempt fromn taxation-; and the legislative assembly shall by a general law exemlript from taxation property used exclusively for school, religious, cemeetery, or charitable purposes arnd personal property to any amountlt not exceeding in value two hundred dolblars for each individual liable to taxation; but the legislative assembly l ay, by law, provide for the payment of a per centurn of gross eLartins of railroad companies to be paid in lieu of all state, county, townshiip, tnd school taxes on property exclusively used in and about the prosse.utionl of the business of such companies as common carriers, but oII real estate of said corporation shall be exempted froll taxation in tHli slae mlanner and (o the same basis as other real estate is taxed, except roadbed, right of way, shops, and buildings used exclusively ill their business as conimmon carriers, anrd whenever alld S( lonlg is siuchl law providing for' the payment of a per c(entumn on earlings slall be inl for(e, that part of section 179 of this article rellating to assessmrent (if railroad property shall cease to le in force. SEC. 177. All imlprovemelntrlts oI land shall be assessed in accordance with sectionr 1 79, but plowinig slialll not be considered s an imlprove-ment or add to the value of land for tle pllrpose of assessesltit. SEC. 178. The pIower (f tiaxation shall never lbe surrenldered or suspended eby any grant or con(tractt to which tlle state or any counnty or other municipal corporation sliall be a party. SEc. 179. All property, except as hereinafter in t his section provided, shall be assessed in the county, city, township, town, village, or district int which it is situitted, in the manner prescribed by law. The franchise, roadway, roadbed, rails, and rolling stock of all railroads and the franchise and all other property of all express comlpalies, freiglht line companies, car equipmlent companies, sleeping car companlies, dining car companies, telegraph. or telephone companies, or corporations operated in this state, and tused directly or indirectly inl carrying persons, property, or Imessages, shall be assessed by the state board of equalization at their actual value, and such assessed valuation shliall be apportioned to the counties, (cities, towns, villages, townships, and districts in which such railroad companies, express companies, sleeping car companies, telegraph and telephone companies are located or thlrough which they are operated, as a basis for taxation of such property, in proportion to the number of miles of such property within such counties, cities, towns, villages, townships, aind districts. But should any railroad allow any portion of its roadway to be used for any purpose othe(r tihan the operation of a railroad thereon, such portion of its roadway, wihile so used, shall be assessed in the manner provided for the assessmtent of other real property. SEc. 1<S. The legislative assembly may provide for ile levy, collection, atnd disposition of an annual poll tax of not more tlhall ome (dollar and fifty cents on every irale inhabitant of this state over tvwenty-one and under fifty years of age, ex('ept paupers, idiots, insane persons, arind Indians not taxed. OFFICERS. The olficers moinst, directly concerned with t axation are: (1) Township assessor, ~elected atinually with tIhe other town officeirs. (2) City assessor, app)oiinted 'il ealch even numbered t year by the mayor, with the approval of the c(ity ('iiicil. (3) County assessors, in c('otiets 5tot (orgalized into civil townshlips, elected for two years. (4) (o'unity treastirer, elected every two) vears, and eligible for not t)more thalti two termis. (5) 'l'1own iboard of review, composed of the oatlrd of supervisors of each toiwn tili president and auditor of vach) 11 icrporatted village, and the mayoxr, audlitor, and setnior alderman frotii he several 'ar(ds of each city. (6) ('()outl t, oard of review and equalizatin), (':mpoi)sed of the board of county commiissioners. (7) State tboard of tlequalizationi, coliposeld of the, g(overnlor. state auditort, t at trarr atoIrney-(gnera'tl, and thie ('c)lloissioner of agrIiculture and labor. STATE REVENUES. A. TAXES. I. The general property tax. 1. Base(1. The property included alnd exemrpt.-All real and personal property in this state, and all personal property of lpersons or corporations residing or doing business therein, excelt as specially exeminpted, is subject to taxation. (1) R' eal property," for the purposes of taxation, includes tle land itself, -wiether laid out in town lots or otherwise, and all buildings, structuires, andl improvements (except plowing and trees thereon), and all righlts alnd privileges, and mines and quarries appertaining thlereto. (2) P' Personal property includes all goods, chattels, credits, nmoneys, and tffects wheresoever they may be; till slips, boats, and vessels, whether at home or abroad, and all capital invested therein; a1ll moneys at interest, wlhether within or witihout the state, due the personr to be taxed, and all other debts due such persons; all public stocks and securities; all stock in turnpikes, railroads, canals, and other corporations, except national banks out of the state, owned by inhabitants of this state; the incoIme of any annuity unless the capital of slch annurity be taxed within the state; all improvements made upon lands held under laws of the United States, the title to which is in any railroad cormpany or other corporation not subject to the sante mode and rule of taxation as other property. The gas and water mains and pipes laid in roads, etc., are personal property. (3) Exemptions, in addition to public property, are: Schools, academies, colleges, and institutions of learning with the books and furniture therein, and grounds not to exceed forty acres not used with a view to profit: churches; cemeteries: buildings for purely public charity; public hospitals, and all moneys and credits of each institution; and personal property of each individual to the amount of $10. Exemnpted property is to be assessed and valued as other property. b. Assessment. —There is but one assessment for state, county, and city purposes. All counties or parts of counties not organized into civil townships are divided into assessors' districts; each organized civil township and each city constitutes such a district. All property is assessed annually at its full cash value on April 1, and the district assessor is to determine the true and full value of each tract and parcel of real property by actual examination. A statement of personal -property, verified by oath. is to be made by the owner, with reference to the value on the 1st (lay of April. It is the duty of the assessor to fix the true and full value of all items of personal property and he is to take |as a basis the price at a fair voluntary sale for cash. ellefusal to list or swear to the statement is to be i noted by the assessor and prevents any application ftor correction of the assessment, as made by the assessor. Refusal is a muisdetneanor and a false list is l)|erjtry. 1 tuItnorganized counties taxation is administered )by the county to wlicht it is attached for judicial purposes, and taxes are assessed for stltIe plirpose's only. Stiockhlolders of every bank, state and national, 1i, a ssessed on their stock where the bank is located. As a basis for Vt luIt timn of the shares the assessor is to deduct the amiount of invest mttenlt ii real estate from the aggregate amount of capital and surplus anld unldivided profits. I('0oporations are, in general, assessed as individlluls, except railways, including street railways, and certain other putllic s ervic e companies, which aire assessed by the state board of TAXATION AND REVENUE SYSTEMS-NORTH DAKOTA. 765 equalization. The capital stock and franchises are to be listed where the principal office is located. The aggregate amount of indebtedness, except for current expenses, not paid for purchase or improvement of property and the value of real and personal property are both deducted from the market value of the shlares of stock. The remainder is then listed as "bonds and stocks." Such stock need not be listed by the shareholder. The state board of equalization assesses the franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in the state. Apportionment is made by the board to counties according to mileage. The county auditor apportions the valuation to the cities, towns, townships, and districts, and the same is to be taxed in each county as personal property. Express, telegraph, telephone, freight line, and equipment companies, and sleeping and dining car companies are assessed by the state board of equalization on their franchise and property. The apportionment is the same as that of railload valuation. The property of itinerant, transient, or other merchants, salesmen, or other persons and of all merchants and salesmen of bankrupt stock, etc., brought into the state after the regular assessment, is to be assessed, when found, as other property. c. Equalization.-The town board of review equalizes the assessment between individuals in its town or district and supplies omissions. An appeal from its decision lies to the district court. The county board of review and equalization equalizes the assessment nmade in the districts not embraced in an incorporated city, town, village, or civil township. This board also equalizes between the several assessment districts, but it is not to reduce aggregate values of the county. Town and municipal officers are to advise with the board. The state board of equalization equalizes between the several counties of the state. It may not reduce the aggregate valuation more than 1 per cent. 2. Rate — The state tax is levied by the state board of equalization and is to be the amount necessary to meet the appropriation of the legislative assembly and the estimated general expenses of the state. The rate of the general state tax is not to exceed 4 mills on the dollar. 3. CollectionTaxes are collected by the county treasurer for state, county, city, town, school, poor, bridge, road, or other purposes. All taxes become due on the 1st day of November and delinquent on the 1st day of February, after which (late a penalty of 5 per cent attaches to personal property taxes, and collection may be enforced by distress and sale of such property. The penalty on real property taxes is 3 per cent on delinquency, 3 per cent additional on the 1st of June, and 5 per cent more on the Ist of Novemlber. Taxes on real property are made a ppetpetual lien upon all real and personal property of the taxpayer, eitler owned when the tax fell due or subsequently acquired. Real taxes are enforced by sale. II and III. Poll tax and inheritance tax. There is no state poll tax and no inheritance tax. I i I I i I i I I ii I i i I t iI i i i i I I I IV. Corporationu taxes. Corporations are, in general, taxed under the general property tax. All companies otlier thian railway and street railway corporations operating railroads in tlhe state are required to pay a license fee of $100 per annum on eacll scl)eping ca(r operated in the state, provided that the aggregate amount of suchl license fee is not to exceed $5,000 per annum. The license fee is to be paid by ay 1. Default for thirty days incurs a penalty of 25 per cenlt. Sleeping cars operated by railroad comp)anies as a part of their railway equipment are exempt. Express companies doing business in tlie state are required to pay a license fee of $5 for each station, city, and villNage!avingn at least 200 inhabitants, in which they hav\e an agent; $1() fori tlhose~ of from 200 to 1,000 inhabitants; $25 for those of fron 1,()00 to 3,)00 inhabitants, and $50 for those of over 3,(0X) inhabitants. T'he license is to be paid by August 1. Penalty for violation of these requirements is a fine of from $200 to $1,()0. Every insurance company doing business in the state except jointstock and mutual companies organized under thle laws of tle state is required to pay to the commissioner of insurance 21 per cent of tlhe gross amount of premiums received in the state for the year. lhe old gross earnings tax on railroads was declared unconstitutional in 1891 an(l (oes not applear in the later codes. V. Bus iness taxes a,(d lice n es. The following are annulal taxes: Commnissioll merchants, $5; publlic warehouses-capacity less than 10,000 bushels, $2: more tllan 10,0() lbushels, $3: ticket agents, $5. B. FEES. By secretary of state.-Filing articles of incorporation of corporations for profit, $5; other corporations, 82. C(ertificate of corporate existence, $3; conmmissions, $3: filing noltice of appointnment of agent, $3; certificate of increase of capital stock, $3. By insurance cominllissiomir. ---Instirallnce companies-filing articles of incorporation or copies tllereof, $25: filing annual statement, $2.50; certificate of authority, $2. Thiere is also tlhel usual reciprocal provision as to reciprocal taxes, licenses, ald fees upon foreinri insurance companies. By state tr(asurer.-Everv corporation for profit, except building and loan associations, county mutulal insllrance com)panies, corporations for the manufacture of dairy produtce and the improvement of breeds of stock, and agricultural fair corpora:tions, are required to pay on filing articles of inicorporation-first $50(),00 capital stock or fraction thereof, $50; every additional $10,000) ori fraction thereof, $5; increase of capital, every $10,00H), $5. By state examIlnr. —Bildirng and loan associations —first $100,000, $20; eacll additional $100.0()( or fraction,$10. Examination of banlks, capital $10,000 or less, $10: capital $10,000 to $20,000, $15; cpitlal $20,000 to $40,000, $20: capitall $40,000 to $60,000, $25; capital $i0,()00) to $80,000, $30; capital over $80,0(0, $35. By secretary of state boiar(l of phlarilacy.-Druiggists-tiannllll registration fee inot to exceeld $3; examination fee, $5. C(OUNI'Y REVENUES. A. TAXES. I. The general prope(rty tax. 1. BaseThe property included atnd the methods of assessmnentt and of equalization are the same for county as f()r state taxes. I 766 WEALTH, DEBT, AND TAXATION. 2. RateCounty taxes are to be levied in specific amounts by the county commissioners, and are to be based upon an itemized statement of the county expenses for the ensuing year and of the outstanding indebtedness. No greater levy is to be made than will equal the amount of such expense plus 5 per cent of such amount, together with the amount of one year's interest upon and 10 per cent of the principal of the outstanding debt. This is not to exceed 8 mills on tie dollar for ordinlary county revenue, including the support of the poor; 2 mills on the dollar for a bridge tax; nor 2 mills on the dollar for a road tax, to be paid in money or labor at the rate of $1.50 per day; a further tax of not to exceed 2 mills on the dollar for emergency purposes; and for county sinking fund such a sum as will pay interest for one year and 10 per cent on the principal, or as fixed by the legislative assembly. The commissioners are authorized to levy 2 mills on the dollar upon all real estate in the county for destruction of gophers. For schools the tax is 2 mills on the dollar. 3. Collection — Collection of county taxes is the same as that of state taxes. II. Poll tax. a. Sclools. ---The county auditor may levy a tax of $1 on each elector in the county for the support of the commnon schools. b. Roads and bridges. —A poll tax of $1.50 may be levied by the county commissioners on every nale person between 21 and 40 years of age for roads and bridges. This can be paid in labor in lieu of money. III and IV. Inheritance tax and corporation taxes. There are no inheritance or corporation taxes. V. Business taxes and licenses. Ferries are leased to the highest bidder. IMUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the methods of assessment and of equallization are the same for all township, town, city, iand school district taxes as for the state. 2. Rate - The electors at the annual township meeting may vote such sum for the repair and construction of roadls and bridges, for tile supl)port of the poor, and for all township charges as they ttlink expedient. The road tax is not to exceed 5 mills; no(r the bridge tax, 2 mills. Cities, towns, and villages having not less than 3,000 inhabitants may levy taxes as follows: Interest fund for bonds, 12 mills on the dollar; sinking fund for bonds 4 mills on the dollar; school purposes for bonds, 20 mills on the dollar; municipal purposes generally, 20 mills on the dollar. The village tax is not to exceed 50 cents on $100. 3. CollectionThe collection of these, as of state taxes, is made by the county treasurer, for which he retains a commission of 1 per cent. II. Poll tax. Every male inhabitant above 21 and under 50 years of age, except paupers, idiots, and lunatics, is to be assessed one day's labor in each year. All road taxes collected from residents of any city, town, or village by the treasurer of the county are to be turned over to the municipality. III. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. Every city, town, or village is entitled to receive 2 per cent of the insurance premium received from policies on property therein, as collected by the state treasurer, for the support of its organized fire department. V. Business taxes and licenses. The city council has power to fix the amount, terms, and manner of issuing licenses to hawkers, peddlers, pawnbrokers, keepers of ordinaries, theatrical exhibitions, shows and amusements, ticket scalpers and employment agencies, hackmen, omnibus drivers, carters, cabmen, draymen, porters, expressmen, watermen, runners for public houses; billiards, bagatelle, and other games in any place of public resort; auctioneers, lumber yards, public scales, money changers, and brokers. Dogs, $2; female dogs, $3. Villages have the same powers. SCHOOL REVENUES. The state tuition fund, composed of the net proceeds of fines and penalties, the interest and income from the permanent school fund, and the leases of school lands, is apportioned among the counties of the state in proportion to the number of children of school age and in the same manner among the several school districts of the county. Each district school board may levy a tax for school purposes upon the property of the district not to exceed 30 mills on the dollar. The county auditor is to levy a tax of 2 mills on the d(ollar on all property in the county and a tax of $1 on each l elector of the county, both of which are apportioned to the school districts. TAXATION AND REVENUE SYSTEMS-OHIO. OHIO.' 767 Ohio has a system of revenues composed of the gen- eral property tax, supplemented very largely by the state's proportion of the liquor tax; by so-called excise taxes on corporations engaged in public service, on domestic and foreign corporations engaged in business within the state, and on insurance companies; and by a collateral inheritance tax three-fourths of which accrues to the state. The effort is being made to reduce the state levy on general property by obtaining sufficient revenues from the other sources mentioned. This has succeeded to the extent that in 1902 the sum of $93,620 only was levied on the grand duplicate for state general revenue purposes. The schools are still a charge on the general property tax. A peculiar feature of the Ohio law is the permission granted to the county commissioners to employ tax inquisitors to ferret out evasions of taxes these inquisitors being paid by commissions on the amount they enable the government to recover. CONSTITUTIONAL PROVISIO(NS. ARTICLE X. SEC. 7. The commissioners of counties, the trustees of townships, and similar boards shall have such power of local taxation for police purposes, as may be prescribed by law. ARTICLE XII. SEC. 1. The levying of taxes by the poll is grievous and oppressive; therefore, the general assembly shall never levy a poll tax for county or state purposes. SEC. 2. Laws shall be passed, taxing by a uniform rufle -11 m1oneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise; and also, all real and personal property, according to its true value in money; but burying grounds, public schoolhouses, houses used exclusively for public worship, institutions of purely public charity, public property used exclusively for any public purpose, and personal property to an amount not exceeding in value two hundred dollars for each individual, may, by general laws, be exempted from taxation; but all such laws shall be subject to alteration or repeal, and thle value of all property so exempted shall from time to time be ascertained and published, as may be directed by law. SEC. 3. The general assembly shall provide by law for taxing the notes and bills discounted or purchased, moneys loaned, and all other property, effects, or dues of every description (without deduction), of all banks now existing or hereafter created, and of all bankers, so that all property employed in banking shall always bear a burden of taxation equal to that imposed on the property of individuals. SEC. 4. The general assembly shall provide for raising revenue, suflicient to defray the expenses of the state for each year, and also a sufficient sum to pay the interest on the state debt. SEC. 5. No tax shall be levied, except in pursuance of law: and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied. SEC. 6. The state shall never contract any debt for purposes of internal improvement. 1 This compilation is derived mainly from the following sources: The Annotated Revised Statutes of the State of Ohio, by Clement Bates. Third edition of 1900, fourth edition to 1904, in three vol umes. Published at Cincinnati in 1900 and in 1903, respectively. Tax Laws of Ohio, so far as the same relate to the assessment of personal property as codified and revised for 1903, "'to which is appended Revised Instructions to County Auditors and Personal Property Assessors for the year 1903, by the auditor of the state." OFFICERS. The officers most directly concerned with taxation are: (1) The district assessors, elected annually il each townslip and city ward, or, in certain cities, appointed. (2) The county auditors, elected for a terml of three years. (3) The state auditor, elected for a term of four years. (4) The state board of appraisers and assessors, composed of the state auditor, state treasurer, and attorney-general. (5) The annual county (and city) boards of equalization, (each(l cmposed of the county commissioners (the general governing body of the county) and the county auditor; (in cities the board is colmposed of tle auditor and a number of citizens, usually six, appointed for this work by the city council, the mayor, or the board of tax commissioners, tle practice varying in the different classes and grades of cities.) (6) The decennial county boards of equalization for real estate, conmposed of tlle annual county )boards, with tile surveyor added. (7) The decennial state board of equalization for real estate, composed of as nmany persons as compose the state senate, and elected from the' senatorial districts. (8) Tle annual state board of equalization for banks, conlposed of the;overrnor, the attorney-general, and the state auditor. (9) The annual state board of equalization for railroads, composed of the state auditor, the commissioner of railroads and telegraph lines, the attorney-general, and the state treasurer. (10) The county treasurers, elected for two years, wlo collect state, county, and local taxes. (11) Tax inquisitors, who may be appointed by the county commissioners, together with the county auditor and treasurer, to search for and help recover taxes that have been evaded. STATE REVENUES. A. TAXES. I. The general property tax. 1. Base a. The property included and exempt.-All property in the state, whether real or personal, an(d whether belonging to individuals or corporations, and all moneys, credits, investments in bonds, stocks, or otherwise, of persons residing in the state, are declared to be sublject to taxation, except only such as nay be expressly exempted. (1) "Real property'" includes not only land itself, with all things contained therein, but, unless otherwise specified, all buildings, improvements, and fixtures, with all rights and privileges pertaining thereto. The roadbed, wLter and wood stations, and such otler r(eallty as is necessary for tile daily running of railroads is classed as )personal property. (2) " Personal )roperty" includes every tangible tlilng being t1he subject of ownership, wlhether animate or inanimate, (tllier tlian money, alnd not forming part of any parcel of real pro(perty, as lhereiinbefore defined; tile capital stock, undivided profits, and all other means not forming part of the capital stock of every company, whether incorporated or unincorporated, and every share, portion, or interest in such stock, profits, or means, by wllatsoever n(amel thle same may lbe designtated, inclusive of every share or portion, right, or interest, either legal or equcitable, in and to every ship, vessel, or iboat, of whatsoever name or description, used or designed tIo be used eitller exclusively or partiMlly in n'tviglating any of the waters within or bordering on thlis state, whether such ship, vessel, or bolat shall be within the jurisdiction of thlis state, or elsewhere, atnd whether or not the same shall have been enrolled, registered, or licensed at any collector's office, or within any 768 WEALTH, DEBT, AND TAXATION. collection district in this state; the money loaned on pledge or mlrtgage of real estate, although a deed or other instrument may have beenI given for the same, if between the parties the samlle is considered as security merely; 'the gross premium receipts'" of insurance companies for the calend'ar year previous to assessment, less divideinds of surpllus, cancellation or surrender values, and commissions paid in the state, is classed 1as the personal property of each 'agency. "Money, " or "moneys,"' is any surplus or undivided profits lheld by societies for savings or banks having no capital sto('k, goldl aind silver c(ain, bank notes of solvent banks, in actual possessiolI, and every deposit which the person owning, holding in trust, or having the bene_ ficial interest therein, is entitled to withdraw in imonery oIn demantd. "Investment in bonds" are all moneys in honds, or' certificates of indebtedness, or other evidences of' iiidebtedtness of' whlatever kind, whether issued by incorporated or uniincorp.orated cmi palnies, towns, cities, villages, townships, counties, states, or (otlher ilicorporations, or by the United States, held by peirsns residing in this state, whether for themselves or others. The courts have ruled that "inivestimitents" in exempted property, such as United States b,(nds or greenbacks, may be taxedt only for thaat proporti)n,f a year's taxes which corresponds to thait proportion of the whole year duriing whicllh the exempt property was not held. (See Shotwell v. Moore, 129 U7. S. Supreme Court, 59().) "Investment in stocks" are all moneys invested ill tihe calital or stock of any associatio,, c(rporation, joint-stock company, or other comptany, the cat)it:dl or stock of which is or Iay be divided into shares. which a're tranisferabcle by eaich owner without the consent of the c)ther partners or stockholders, for the taxation of wlhich noi special )provision is made by law, held by persons, residi ing i tihe statei, either for' themiselves or others; shlres of stock i O()hi( co mpa nies taxed on their capital stock in Ohio are not include(d. "Credits" are thei excess of the sum tf all legal clatits and deinalids, whether for tmoney or other valuaible tling, or for labor or services (de1 (or to becomie due to the person liible to pay taxes thereon, includitng deposits in banks or with pIersons in or (it af this state, other thamn such as are held to be )money, as hereinlibefore (letfined when added together (estimating every sluch chlaim at its true value in lnoney), over and( above the sum of legal bolna, fide debts mowi,,- b*.":l ptersnl; but in making up the sum of legal bmona tide (deblts owing, there shliall be taken into accountt no obligation to any inutuail insuraiace company, nor iany unptaid scibsclription to the capitail stock of any juint-stock colp)anyIv, nolr aly subscrilption for any religious, scienitific, literary, oir charitable pur)pose' nor anyi aycknowii dginit if aiy ilt'dhbtedness unless foinhlded on soiie consideration actually received, (,1cd believed at t.he timc oif making such ackntowledigntent to b)e a full cmnsideraction thereftor nor aiy ac'nkowledgient made for tie purp)osc if dtiminishing hlie aimoicnt of ' credits to Ibe listed for t axatiot: Provided, Thlat pensiins receivableh fl'rom the United States shall not be hield tco be credits. Blothl curditis anitc (t'ebts are to be estiimii tated at no 1.rg'.'::t taii it is ibelieved cilan be 'icllected or paid. (3) Exiemptiionms cnsist oi' all public property, aid propeirty used exclusively for. beloi'lgigg t i oir ineluded under the following: Arno)ties; cemeteries aind coitpt)atlics fori' preserving (tead bodies; 'charities: chturcihes; lire coiipa|tnie.s' icidigeict land insurInlce fund(s of c'ertainI secret, religious, itd chatiritaible s'cieties' ceritain law liblaries- personil property of eachtl ttxiavyr ill toi $100, excepting dogs; bullic parks containing prehistoric' iatl hwo hw;rks. soldiers' monumntents. b. Assessmen.'.......i -l geterall, there is but one assess-:iment for state, county, tantd iltlM ici)pal taxes. Certain classes of property, notably thit of (orrporations, are assessetd by the county tauditors or by 1 special state 1)boar(ds, and generally stuch assessment is apportioned among t he different townships to w'hich it properly be longs by more or less arbitrary rules. With the exception of renal estate and certain otler mirnor exceptions, all property is assessed annually. Real estate is assessed but once every ten years (last time in 1900-1901), the assessment so made remaining in force for a decade; the only revision being by the addition each year of new construction, or the deduction of buildings destroyed, when over $100 in value. The initial assessment of real estate is made by the district assessor, who receives from the county auditor maps and an abstract showing the real property recorded in the county. He returns his "lists " to the county auditor. The "lists'' so returned are in tabular form and contain the names of the owners and the description and value of all real property. There are two "lists," one for town lots and one for acreage property. Exempt real estate has to be listed and valued. Real estate, excluding growing crops, is assessed at its true value in money, and not at the price it would bring at auction or forced sale. The assessment so made may be reviewed by the county auditor. The assessor " at the time for taking the lists of personal property, etc.," each year corrects the assessment of real property by adding new buildings and deducting property destroyed when over $100 in value, and by correcting errors or omissions discovered. (See Equalization.) Every person of full age and of sound mind is required each year to list all taxables in his possession. He is required to take oath that the property so "listed" is atill that is owned by him or under his control subject to taxation on the second Monday in April, and that the value affixed to each item is "the true value thereof as ascertained by the usual selling price thereof for cash, at voluntary sales thereof at the tittme aind place of listing," or such price as could be obtained for it in money at such sale. Persons claininrg to have niothliing to list must take oafli to that effect. In case a person refuses to list his taxable property or refuses to swear to the list, the assessor makes return of such property as lie can find, and the auditor raises the assessment by 50 per cent. The penalty for a false return is an assessmnent at 50 p)er cent in add(ition to true value,. All officers connected with the assessment, from tlhe assessor up, are authorized to examine p)ersons under oath and to examine books, etc. The county auditor is required to call together once each year prior to the assessment all the assessors in his county for consultation and to instruct them as to uniformity. The county auditors of thiOe counties through which any railroad runs constitute a board of appraisers and assessors for sucht railroad. The sta ttionary property of each road is alpportioned ainong the townships, etc., thirought which it patsses, andm the rolling stock in proportion to the miletge in each. Whlen a railroad has part of its road in thie state and pat't in another state the boarud is required to take thie value of all pro)pcrt v and divide it in the proportion which thie road in the state et,,irs to thie who(le, apportioning thlie latter among the counties, etc., as Baik shares are taxed to tceir owner's, but the banks report to tlhe c(utily auditors thlie names, residences, and thlie numiber of shares of stioc'kolders, together with tlic resources of the banks. On this basis the countm auditor fixes toe vtalue of the shares. They arc taxed where th!c btink is located. Deposits arem the property of depositors and must lbe listed Iby them for taxation, while the bank itself must list and pay taxes cnI the surplus and undivided profits, real estate, and furniture. An auttiempt to value national bank stocks at their full value was defeated by t he courts, on the ground that "the systematic and intentional TAXATION AND REVENUE SYSTEMS-OHIO. 769 valuation of all other moneyed capital by taxing ofliciul~d far b-'low its true value, while the shares are assesse~l at their full valuie, is a violation of the act of Congress"' The property of corporations, not specitally provided for, is rcturne'( to the (ouinty auditors, who assess it a11i( aipportion the total assessmenit among the townships, villages, cities or war(1s in. proportion to the reail lprolperty- of the, corporations wvithin each. The. following (lasses of corporations imake their returns t~o the state auditor andl are assessed by the state hoard of appraisers and assessors upon. the hasis, indicated, then assessment also h:ing alpportioltoo. as indicated Is low. Express, telegraph, and telephone companies are assessed ont that proportion of their total prioperty which is used in the state, hV rule(s to be determined by the state hoard of aIpp)raisers andl assessors: the apportionnment for express companies beingr mrade on theo basis of gross earnings, and1 for telegraph and teh,,phone companieis on the hasis of mileage of wire. Freight-line andl equipment (onipanieS and sleeping car comnpanies are assessed upon the aumount and vA-8Lu of that proportion of the capital stock which represents the capital and property owned and used in Ohio, the guide being the mileage, of roads over which the rolling stock is run. Entire tax is paid int~o thme state treasuiry. The following peculiarities in procedure should be. noted: Merchants and manufacturers are assessed upon theire average holdings throughout the year, and not upon what they may happen to hold on tax day; transient traders are assessedl upon that proportion of their stock which the tirue they are prese'nit hears to thme year, and may be assessed whenever they arrive; thus, a, trader opening a shop for one month only pays on one-twelfth of his stock, whether lie was present on tax day or not. Dogs are listed separately and need not be valued hy the, owner, nor should they be included in the $100 of exempted personal property. A per capita tax of $1 on each miale and spayed female and $2 on each unspayed female is levied. The county comnmissioners, the county auditor, and the county treasurer in any county, or a majority thereof, when they have reason to believe that there has not been a full return of property within thle county for taxation., shall have power to employ any person to miake inquiry and to furnish the county auditor the, facts as to any omissionis of property for taxation and the evidence necessary to authorize him to subject to taxation any property improperly omitted froum time tax duiplica-te.; conipensation not to exceed 20 per cent of taxes recoveredl may be grante d by above authorities. In counties containing large cities there is no percentage lim-it, on compensation. c. Eq.'ualization.-It is a general rule that the aggregate value returned by the assessing, authorities may not be reduced by process of equalization. iReal p~roperty valuations are equalized, first, by the decennial. county boards of equalization ''so that each tract or lot shall lbe entere(1 oin the tax list at, its truie value.'' Then the decennial state board equ11a-lizes the valuations between the several towns alld (olinties. After that the coulnty boardl mnay reconvene as a~ '' loardl of revision,' to pass uipon comuplaint~s whiih may have, been filed with the audlitor. The chngnaes numdet ttnnually in the assessnment of real prop)erty are e(Jttalizel lbv the annual county boards. The v-aluattions, of pers5onal p)ropertv, mnonevs, credits, and investments are equal izedl annually 1I~v the county or the city boardls of etitialization.. The assessnient of railroads is (equalized anunually liy the state board of equa-lization. for railroails. 'This deci-sionl was nimiteriailly chaunged by the Supremte Court of the United States, in Lander, Treas., ' Mercamitile Banik, 186 U. S., 4-58. The assessment of ba'nks is equalized annually by the state hoard of equalization for incorliorated haniks. This board mayli raise or lower the aurgregate. assessmnittt of banks, hut not morec than 1y 20 per cent. iii either direction. 2). RateThe rate for state ttaxation, exlpressed inl mills upon each (lollar of the assessed xatluation of property, is Iixe(d each ya ytegnrlnstby Should the grenerial assembly fail to fix the itate, the statutory rates lprovidled for each of the several funtds peal The funds for which such rates are fixed atec: The sinking fund., eighteen one-hundredths of 1Iul:toociuo schooil fund, numety-five one-hu~ndredthls of I mill, Unio the OhIio State and Mi mi U ni ersity fund, fifteen one-liundre ltlis of I muill. For ie pa s t tw voAyears the income has lbeen sutffiient fromt the various formis of excise taxes, so that no state levy for " general revemnue ' has Isemi required. O. COoI I Ctt oitThe lien for taxes attaches to the property in, each year on the, (lay preced inig the secondl Monday in April, except lbank taxes, which attach on the first Monday inl Mlay. All taxes, state, county, and local, are collected by the county treasurer. At least one-half of all taxes and all of the road tax, must be paid on or before the '20th day of December, the retnainder on or before the 20th day of June next ensuing. The penalty for delinquency is 5 ler cent (for the use of the treasurer), and if the first installment is not lpaid when due, the whole amount becomes delinquent onl the day when the first was due. Delinquent taxes are collected by distraint and sale. In case of taxes onl real estate which have become delinquent by failure to pay one-half onl the 20th of Deceinbertand which canl not lbe collected by distrainit and sale of p)ersonalty, the penalty is 1.5 per cent, and this, with taxes and cost, is eventually collected by sale of the property. II. Poll tax. Prohibited by the constitution. III. Ihheritami.e ttIxe.i (repealed ine 1,906). Direct (declared -unconstitutional): Base-(a) A direct, inheritance ttax was enacted by the general aissenilbly of the statle of Ohio April1 25, 190.X4 (947 0. L., 398, 400). It provides thwat the r ight, to sliiceeI 1(1 or inherit property within the uirisdictioni of thils state, * * whether, belonginig to~~ inloohit ants of this state or not, t,,ongi He or- intangcible, including annuities, wNhich sluo 11 pass by wvill or by the inheritaInce laws of thle state, or by oomievoxaice, imade too tl ike osilect ini posSessioit or enijoyment sifter tooe dIialtI of the granitor, to the uise o of thle father, itiotlier, hu h d vsito bra)thlii, sister, iiieco', nmcphew, inca IA descentdant, adopted (111101 or permsomn recoignized as an noadopteol child amid ma1"de a, legal heir, or- the lrineal deoscoiidanlt, thereof, the liel oesceonoha i.t omf miny adopted chmiold t Ime Nvile o01 Nvidlow of a sonl, the hu1sba'nd oif a danghter of a decedent o)r too a vonlo iii trust fom stucl personm or huomsonis,, shahil be taxedulipoim tie ohli m ofthem property exceedS3())scced~ed to or inheritedi byam eon2p(,cetosih exeos'55 sue ho tax too lie borne by lime persoml s0)suocceedimig to or inheritingt the Samea Stchi taIx beconmes (Inc amid imayahIole inimniedioItely upon thme deal ho of tie dioiedemt amid 1St onice becomecs a( b O i~O~ lienu o h jpro~p(rtv suil ojct to I50(10 tax. 932-0 7149 770 WEALTH, DEBT, AND TAXATION. The attorney-general of the state and the prosecuting attorneys of the various counties are c(targed with the duty of collecting su(ch tax. The taxes imposed by this act are paid into the state treaslury by the executors or other persons charged with the payment thereof for the use of the state. All )prIoperty within the jurisdiction of the state, and any interests therein, whether belonging to inhabitants of the state or not, and whether tangible or inltangible, which shall pass by' will or by the intestate laws of the state, or by deed, grant, sale, or gift., mla:d (or intended to take effect in possession or enjoymnent atfte(r the death of the grantor, to any person in trust or otllelrwise,other than to or for the use of thle father, mliother, husband, wife, brother, sister, niece, nephew, lineal descendant, adopted child, or person recognized as all adopted child and made a legal heir, >or. tlle lineal desceilndants thereof, the wife or widoxw of a son, the hlusbad or laughter of a decedent, is subject to a tax of 5 per cent of the inheritance above $200. Such taxes becomle a lien on the property upon the death of the decedent, are payable into the county treasury, and if not paid within 'a year, the prosecuting attorney is to sue. The state receives 75 per cent of the tax. Property passing to the state of'Ohio, any municipal corporation or other political subdivision for exclusively public purposes, or to any public institution of learning, public charity, or other exclusively public purpose, is exempt. IV. Corporation taxes. All corporations are taxed under the general property tax. Certain classes of corporations pay an additional state tax, known as an excise tax, as follows: Railroads, which pay one-half of 1 per cent of that part of their gross earnings proportional to the mileage in Ohio; express companies, which pay 2 per cent of their gross earnings less what is paid for transportation of freight; sleeping, palace, chair, dining, and buffet car companies, and freight line and equipmenlt companies, which pay 1 per cent on the excess of the value of that proportion of tlleir capital stock for Ohio over the value of their real estate' electric light, gas, natural gas, pipe-line, waterworks, street railroad, itlad nmessenger or signal conmpanies, which pay 1 per cent of their gross receipts flomn business done in Ohio. Railroads also ptav thile expenses of the state railroad comnnissioner's office, not to exceed $15.(tX), which is apportioned among the railroads in proportion to net ealrningse. Insurance comIpanlie(s arel asssessed, as above explained, on their gross premiums at each agency as if (o personal property. The tax is 2A per cent per annulm. The assessments for the exc(ise taxes t'e made by the state board of appraisers and assessors, andi tl tllaxes are collected by the state trelasuirelr. V. Blusiness taxes and licenses. The stlte levies license taxes on auctine(iers, tlhe rate being fixed in eachi c(ase )v the court of common plias. Ailsot, duties onl certain articles sod ti at a:lltion. Also, an. annual license talix OI p)leddlers, $12 if they go (i, fot $(20) if with one horse, $2S if wnitl two horses, $60 if on boatt (or traiii. Also, a license tax oni it i.erant vlndors of $25 per arnunl. Also. a license tax (o the manufacturer, inllorter, or agents of any comrnmcicial fI'rtilizer of $20 annua:lly (,1 (acht train. This is paid directly to tllit ( )lio state }board of algricultlure. i I i i i I The liquor tax (known as the "Dow law"): Upon the business of trafficking in spirituous, vinous, malt, or any intoxicating liquors, there shall be assessed yearly, and shall be paid into the county treasury, by every person, etc., engaged therein and for each place where such business is carried on, the sum of $350. The tax becomes a lien on the property on the fourth Monday in May each year, and is payable and collectible at tile same time and in the same manner as the property taxes. Three-tenths of the proceeds are paid into the state treasury, five-tenths of that received in each township or village to the township or village treasury, part for the benefit of the police or poor funds, and two-tenths into the county poor fund. D)calers in cigarettes and cigarette wrappers, wholesale, $30 annually; retail, $15 annually. B. FEES. The secretary of state collects on copies of documents, 10 cents per 100 words; on seal, 50 cents; and from testing gas meters, $5. The secretary retains $1,00 of such fees collected during the year and pays balance into state treasury. Fees for filing the articles of incorporation-stock under $10,000, fee $10; over $10,000, one-tenth of 1 per cent, the same amount to be paid as an annual fee; same for increase Mutual or other companies without stock, $25; religious, benevolent, or literary corporations, $2; building and loan, $10; increase of stock, $5; certificate of reduction of stock, any corporation, $5;, change of name, $5; amending articles of incorporation, 20 cents per 100 words, minimum, $5; for filing or copying miscellaneous other documents, $5, or 20 cents per 100 words. Foreign corporations, except those engaged in interstate commerce, pay above fees of one-tenth of 1 per cent on that part of their capital stock which represents property owned and used and business transacted in Ohio, the same to be paid annually to the secretary of state, and paid by him into the state treasury. The superintendent of insurance collects the following fees: Filing copy of charter, $25; filing annual statements, $20; each certificate of authority or license, $2; each copy of paper filed, 20 cents per folio and $1 for seal. Life insurance companies pay further 1 cent per $1,000 insured for making valuations of its policies. Board of pharmacy collects: Examination as pharmacist, $5; examination as assistant pharmacist, $2. COUNTY RIEVENUES. A. TAXES. I. The general property tax. 1. BaseThe property subject to taxation and the methods of assessment and of equalization are the same for county as for state. 2. RateThe rate in mills on each dollar of assessed valuation is fixed by the county commissioners, under certain statutory restrictions as to the maximum amount to I)e levied for each purpose, except for the state and county road improvement fund, the rate for which is five-tenths of 1 mill. These maximum rates vary witl the amount of property in the county. Genc1rally these rates m1ay be exceeded only by sanction of a )popular vote. 3. Collection — I1The samle as for state taxes. I1I. P'oll tax. riThere is no comuty poll tax. (See Const., Art. xII, see. 1.) i TAXATION AND REVENUE SYSTE.MS-OK.LAHTOMA. 771 III. Inheritance tax. The county receives 25 per cent of the collateral inheritance tax. (See State revenues, A, III.) IV. (Uorporation t:axes. There are no special corpo ratifonl taxes for the counties. V. Business txes( and license,. By the c(ourt of (comon011 pleas: Ferries, $2 to $t) amnually. By the counlty auditors: Travelinrg 1or temporary shows, circuses, etc., according to population of place where( exhiiiiite( $25, $40, and $60 per exhibition. MUNwICIPAL REVENUTES. A. TAXES. I. The general property tax. 1. Base --- The proi)erty sub)ject to taxation and the methods of assessment an(l of equalizatioun are the sanme for municipal taxation as for state. 2. Rate — The rate in mills on each dollar of assessed valuatioati is fixed, under certain statutory restrictions as to the maxiimumn rates for specified iurploses, by the township trustees, the trustees of hamlets, or the city council. These rates may be exceeded b)y popular vote. Villages may levy a road tax. 3. CollectionThe same as for state taxes, except that in certain townships the amount levied for the road tax nmay be paid in labor on the roads at the rate of $1.50 per day, which labor must be performed before the Ist (lay of September. In certain cities the dog tax is collected by the city clerk. II. Poll tax. All males 21 to 55 years of arge able to perform or cause to be performed tile labor (on highways within road districts and c(itices), except lonorably disciharged soldiers, pensioners, militiaImen,l an(d volunteer firemen, are liable for two dtlays' labor eacth year on the roads or in cities on the streetls. TIis Iis is (ommutable, into a tax of $3. III and IV'. Inhjeritance tax and co,'plOlr io to axes. There are no nmunicil)al inheritance or ('corl)oration taxes. V. Busitness taxes antd lienses. Tile cou:ncil of an? (itv or village may license and fix the tax oil: Advertising signs, auctions, automobiles, ]ball alleys, bill'iarn d tables, bill p0ostlers, btowling alleys, vendto(Is of explosives, ferries, vehicles I'mor hire, bIawkers, lhose movers, ouse 1boats, llucksters, peddhlelrs, pluI(ers, goods sold oin street, shiows iand exhibiitions, shooting galleries, taverns, theaters, and itineranti vendors. ScHooL, REVENUES. The school districts in ()hio receive an apportionment from the state school fund, which is supplied from the ad valorem tax on I)roperty and from interest paid by the state on) certain funds created b)y the sale of school lands and the like; also, an apportionment of the county school fund into whlich flows a large number of miscellaneous fines, fees, anid penalties expressly devoted to the support of the schools. In addition to these there may be levied onm the basis of an estimate by the board of education in any district a scthool tax not to exceed, in general, 7 mills, although different limits are fixed for different places. OKLAhOMA.' Oklahoma derives its revenues mainly from the general property tax. There are no sp)ecial inheritance or corporation taxes. Business taxes and licenses are left to the cities and counties and the poll tax is levied for road purposes. ORCGANIC LAW. As Oklahoma is a territory, there are no constitiutional limitations. The act organizing the territory provides as follows: SEC'. 6. No tax shall b)' imp11sed 'on the property,of tlil' United States, nor shall the land or other propel)rty of nomresi(ldents be taxed higlher thlan the lands, or other property (of residehnts, nor shall ay' uneqIual dis(crimination be matde in taxiing diffetrent kinds of property, lbut all property subject to otaxatltioll Sll 1e t axedi ill proportion t, its 1a(1: Provided, That nothing }herein sliall Ibe held to prohibit the lexvying and collecting of license 1or sI)pecial taxes ill tile terriltory froni perso,1s (11lngaged ill any business tllerein if the l'gisdalive po"wer slhall coonsidrl such('i taxes ne11cessary 1Tllis (compilatio is deriv(ld X ainl v from Wilso's R (vised a1d Annotated Statuites of ()klalloIma, 1iJ03, Iv W. \ F. \Vilsoi, (lut11ri, (.)kila., 1903: Stat e Capital ('oinpany. OFFICER S. The officers most direct ly concerned with taxation are: (1) Toiwnshlip assessor, ellc'ted hienlially. All towns, cities, and villages over I,(XX) pIopulatioln are townshlips. (2) (omnty assessor, 'lected! foir two years. (3) ('runty t reasulrer, w1I(1 is ex oflihio, c(llector (of taxes, elected for twoI yars. (4) Townlship toard ()f cqulalizatio(n, com1posed (,f tlhe township ass(essor and 1tWilsiip tr1asl're. The i own or I (i assessor, I mall r, and eity clerk c('mplloIe' a 11,ard (f equalization for cit ies, toiwns, and villages. (5) Coiunty bmard ()f equalizalnio e,om!)posed of the 1board oft' county <~commlr~~issionerlc(s of eaIch I cournty. (6) Terriloiadl!oard ()f e(tualiz.ation, comlposed ()f (he l overnor, territo0rial auditolr, aIIId secretary. TERRITORIIAL REVENN ES. A. TAXES. 1. The general propert?/ ti'r. i. Base.. ai. The propert!/ incbi((l (d (d exer1pt. —All property, real and p)ersonal, not spec)ially exempt is sul)j (,(t to taxation. 72 WEALTH, DEBT, AND TAXATION. (1) and (2) "Real property" inclludes all real estate, land ac(lrirod by the territory on credit or otherwise,!ferry franchises, and toll bridges. All other property of any kind, except improvements upon (Governmllent land or lots, not deeded, is also subject to taxation. (3) Exemptions, in addition to public property, are prope)rty of library, scientific, educational, benevolent, andl religioJs inst itltionIs, colleges or societies, not exceeding 10 acres; the property of stuldents used for their education in such institutions; all broaking, wells, or fertilizing upon lands upon which final proof lhas not. I,)e}n made; fanily portraits; provisions of a family for one year's tilme; penslsiols until paid; cemeteries not for profit; and live stock broulght itito the territory after Novem)ber 1 to be prepared for mtarket. b. Assessment. —There is onc assessmenl t Ioll( for territorial, county, and mlunicifi pall plurpos:es,:an it is made up for real and personal pr(oerty witht reference to March 1 in each year. livery personl illst fill out, under oath, a list of Ilis property, with its true cash valle. For refusal to:tlxake a list thle assessmlent is for the actual value an(l 50( per cent in atdlition as a penalty. Returning a false list is ipunishablle as perjury. Stocks of inerchlandise and personal assets of b]lanlks, includiing money and credits, are to be listed at the average during the year. National bank stock is to be assessed at its par value and where the bank is loc(ated as of February 1. The tax may be collected from the dividends, a part of which is to be held by the bank for taxes. Net receipts of foreign insurance corpanies are to be assessed where the agency is located, as personal property, for territorial, county, town, and municipal taxes, and are subject to the sanme rate of taxation as personal property. Corporations are taxed as individuals. Itailroads are assessed, by a board of railroad assessors, on rolling stock and other property, except real estate not used in operation of the road and buildings not upon the right of way. Stich real estate is assessed like other real estate. The assessment is made with reference to the 1st of February and is on the basis of sworn schedules, and the penalty for failure to make such a return is $5,(XX). The assessment is apportioned to the counties, townships, cities, and school districts according to the mileage of main track in each. All sleeping, dining, palace, or other cars not owned by the railroad on which they are operated are to be listed by the company in the name of the owners, and are assessed by the board of railroad assessors. Telegrialph and telephone lines are required to furnish the auditor of the territory and tlie county clerk of the counties where such lines are operated a sworn list of their property as of February 1, under a penalty of fromt $5)() to $5,((Xn) f ior noncompliance. c. liLaatiot. The boards of equalizationof townships, anld (of cities, towns, and villages, equalize. individual assesslnelits, and their decision is final. The county bo)(ardt (f e(qualization equalizes the assessment roll betweei lthe (lifferent townships. The territorial boar(t ()f elqualitzation equalizes the assessmient as b)etweenl tI le (,oluties. The board can not raise or lower tlc total valuati)on for the territory. 2. Rate -- 'I'te territorial board of equ(alizzation1 (letermines the rate( of territorial tax witlhin tle(' h(dllo(ivino, limitations: (cnviat tilx, oiie-liialf to 3 mills on the ldollii,: norimal school, one-half mill (:Editioiid) irnrmal sch}ool, one-half i)ill (Alvn): O)kla]iona iUniver'sit, onec-lialf rtlilli agriclultural college, Orn'-f ielr h ill: colored agri cultural college, one-tentlh mill; school for blind, one-tenth mill; deaf and dumb, two-fifths mill. The territorial tax to be levied by the counties is 2 mills on the dollar, unless some other rate is fixed. 3. CollectionTaxes are collected by the county treasurer, who is required to be at the county seat at all times to receive theml. They are payable after November 1, and no denmand is necessary. One-half of all taxes is due on June 15 and one-half on December 15 of each year; they becCome delilnquent on the third Monday in January following, and bear interest at 1IS per cent per annun. I)elinquent personal taxes are to be collected after the second fMonday in Marclh by distress and sale of chattels, and after the third Monday in October real property is to be sold for the paymlent (f delinquent taxes. II. Poll tax. All able-bodied male residents between 21 and 50 years of age are liable each year to perform four days' work on the public roads, or to pay $1 per day in lieu thereof. III and IV. Inheritance tax and corporation taxes. There are no county inheritance or corporation taxes. V. Business taxes and licenses. Domestic insurance company, $10; foreign insurance company, $25; itinerant vendors of drugs and persons advertising cures, $100-all annual. B. FEES. By secretary of the territory.-Filing articles of incorporation, $5; certificate of incorporation, $3; commissions by governor, $1. By commissioner of insurance.-Filing declaration or copy of charter, $30; filing annual statement, $10: certificates to agents, $2. COUNTY {REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the methods of assessinent and of equalization are the same for county taxes as for territorial. 2. RateThe rate is determined by the county commissioners b)y eofmparing the assessed valuation with an estinate of the amount to( be raised, to which is added 25 per cent for delinquency. Le-vy for salaries, determined by county commissioners; (cotirt exrlnses, 3 mills; poor and insane, 2 mills; roads and lridges, 2 mills; citunty supplies, 3 mills; contingent fund, 3 mills; sinking fuirnd, deteriiined b)y county commissio(lners. II, III, and IV. Poll tax, inheritance tax, and, corporation taxes. There are no countity )poll, inheritance, (or c(orporatio 11 taxes. L ( ollectioei Satoe itas for territory. TAXATION AND RlEVENUE SYSTEMS-OREGON. 773 V. Business taxes and licenses. Sale of liquor, per annum, retail license, $200; wholesale license, $100; ferries, fixed by county commissioners. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the methods of assessment and equalization are the same for municipal as for territorial and county taxes. 2. RateThe rate is limited to 5 mills on the dollar for general revenue purposes in cities of the first class, and, exclusive of school taxes, is not to exceed 4 per cent of the taxable property of the city. 3. Collection Same as for territory and county. II. Poll tax. The city council may impose a poll tax not exceeding $1 on all able-bodied males between 21 and 50 years of age. These persons are also liable to perform four days' work on the roads or to pay $1 per day to any road overseer. III and IV. Inheritance tax and corporation taxes. There are no municipal inheritance or corporation taxes. V. Business taxes a(nd licenses. The city council has authority to levy a license tax on auctioneers, contractors, druggists, hawkers, peddlers, bankers, brokers, pawnbrokers, merchants of all kinds, grocers, confectioners, restaurants, butchers, taverns, public boarding houses, dramshops, saloons, liquor sellers, billiard tables and other gatmbling tables, bowling alleys, drays, hacks, and other vehicles used in the city for pay, real estate agents, express companies, life and fire insurantce (om)panils or agencies, theaters, etc. The license for the sale of liquors is from $100 to $500 per annum. SCHOOL REVENUES. School funds of the territory are to be apportioned to the various counties in proportion to school population. The [county school fund consists in a levy not to exceed 1 cent on the dollar of the taxable property of the county, which, with the proceeds of all moneys collected from fines, forfeitures, and penalties, money paid as exemption from military duty, and money collected from marriage licenses, is apportioned to the school districts. Additional funds may also be provided by taxes voted in the school districts. OREGON.1 Before 1903 Oregon depended almost entirely upon the general property tax for state, county, and municipal revenues, there being but few special corporation taxes. An inheritance tax was added in 1903. CONSTITUTIONAL PROVISIONS. ARTICLE I. SEC. 32. No tax or duty shall be imposed without the consent of the people or their representatives in the legislative assembly; and all taxation shall be equal and uniform. ARTICLE IX. SEC. 1. The legislative assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law. SEC. 2. The legislative assembly shall provide for raising revenue sufficient to defray the expenses of the state for each fiscal year, and also to pay the interest on the state debt. SEC. 3. No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied. SEC. 6. Whenever the expenses of any fiscal year shall exceed the income, the legislative assembly shall provide for levying a tax for the ensuing fiscal year, sufficient with other sources of income, to pay the deficiency, as well as the estimated expense of the ensuing fiscal year. 1This compilation is derived mainly from the Codes and Statutes of Oregon, compiled and annotated by lion. Chas. B. Bellinger and Wm. W. Cotton, and published by authority of an act of February 25, 1901; 2 vols: San Francisco, 1902. ARTICLE IV. SEC. 23. The legislative assembly shall not pass special or local laws in any of the following enumerated cases-that is to say, * * * for the assessment and collection of taxes for state, county, township, or road purposes. OFFICERS. The officers most directly concerned with taxation are: (1) County assessor, elected for a term of two years; made four years in 1903. (2) Sheriff of the county, elected for two years, who is the tax collector thereof. (3) The county board of equalization, consisting of the county judge, county clerk, and assessor of (eacli county. (4) The "county court," which refers to the board of county commissioners in counties which have a separate board for county business, and the county judge and commissioners in other counties. There are two county commissioners in each county, elected for four years. STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included and exempt.-All property, real and personal, within the state, not expressly exempted, is subject to taxation. (1) "Real property" includes not only the land itself, but also all buildings and fixtures and all rights and privileges appertaining thereto. (2) "Personal property" includes all goods and chattels, all vessels, all debts due or to become due from solvent debtors, all shares in corpora -— r #.,F ii4 774 ~~~WEALTH, I)EBT, AND TAXATION. tionls, and suceh portion of the capital of corporations as sliall njot bC invested inl real estate. Transient live stock being driven throug the state is assesseti as personal property. (This tax onl live stock is to be immediately collected 1y the sh eriffL) (3) Exemiptions in addition to puhlic property are: P~rolperty used for the public good, as that of literary, benevolent, chiaritahcle arid scien'ltific institutions, churches, cemeteries, pl11)1w libraries: lanid of indian's not citizens, except property held by thiem hy purchiase; I 1elsorldl property of every householder tip to O00; and the property of till 1'irsoiis, wh-o by reason of infirmity, age, or poverty mnay, in) the opyinjio of' the assessor, he unalile to contribute toward the, puiblic chiarges. b). Assessmtent.-lIn general, thtere, Is l)1.lt One Colnplete assessmen-t roll for sftate, ecounty, and municipal taxes. iThe couinty is the uinut, and the, initial assessmnieut is mnade by the counity assessor. All Iprolperty is to be assessed aninuallv with referencle to the first Monlday in March at its true casht value, thuat, is, the amount for winch such property wouldl sell at a voluntary sale mnade in the ordlinary course of bitsnietss. N o deductions from -assessinien ts are all(iw ed on account of indebtedlness. It is the du~ty of tHie assessor to requir ea Ittax~avr, i dera, jpemitalty of $20, to furnish1 a Sworn list, of Iis, pro)})erty, h)ut stuch list is not binin upo the a'ssessor, lImt is mierely to aid hMnin arrivin at the items andl true, value Otf the, property, to be,assessedl. 'All sharesC in banks located in th1e sI tae an~r assesseol to the owners wherey they reside: nonresident stock is,assessed whiere the hank is located. Shiarehiolders in any doilestic _omlpaity wichiel is taxedl on its capital1 aie not taxedl indivi-dually for thte stock. Mien personlal p~roperty is mn1ortgageol or plediged, for ptirposes, of taxatiou it is deemed dhe p)roperty of the 1)e1SIOl ill posseIssion]. Illi the case of land Oihe niiortgaged premises aire to be assessed to the niortgagor, anid the loanl to thle mortgagee. C. Eq tuatzl'o(!i).-Th e board. of equaliz~ation. of th couinty equalizes b)etween individuals anid corrects the assessment roll of the county. The clounity court is ltoi borized to complete thie equaahzatioii as to un-finished mat tters pending before the boardl at, thie time of ad1 -jo1111Urtuet, and also to examiine and correct thie roll in gelLTler. - Tfhe shterifTf as tax collector has power to remit anry excess of t.a1xes du ( ie to wrongf ul assessment, o.n af idav it by the, petrson taggrievedI. 2. RUtle All regutlar taxes for the suIpport of state groverniument are appo)rtOione amnong the several cotunties onI the basis of the aNverager( expenditure 'in the counties for thie precediing fi Le yeazirs. 3. (`b/feet iwiThe am-Iounit of state tax (nilpprtioned to the county is to be levied and collectedl inl th'e samne manner as thte counit y taxes and the county is, deb~tor toj the state for this afmounti. One-half is to lbe paid~ ov\er b)y the county treasurer b)y May 1 and the reniai~nler, by Noveinber 1 Collection is by the county sheriff. rpaxes onl real property from the day the warrant for- collection is issued to the sheriff, and all taxes are to be paid on or before the first Mfond-ay of Ap"ril following the levy, but if one-half is paid at thiat time the remainder need. not be paidl till time first Mlonday in. October. lFor ayinment before March 1-5, a rebate of 3 per cent is allowed., and for delinquency a penalty of 10 per cent is chargred, with interest tat 1 2 pe cent. Delin(1uelt, taxes onm personal p)rope~rty many be collected by thie shteriff by levy and sale, and those on real property, by sale of the p)roperty. II. Pol law. i A state poll tax is to be assessed on every mnale perIson between 21 and 50 years of age. The assessor I must requiire every person to pay his poll taxes at the timne of aissessm-ent, and- in default to give a list of the (lelin~quents to tihe sheriff, whio is to collect by sale of personal proper ty. Lu-der the practical operation of the tax laws of Oregron the Proceeds of this tax accrues to the benefit of the, county. HI1. Jrtiteritance tax. There was no inhieritance tax in Oregon in 1902. (In 1903 a law taxing inhieritances was enacted. The rate on direct heirs, whichI are the husbanid, wife, ancestors, lineail issue, rter n sisters, sons atid dauighters-ini-law, is 1 Per1 cent on thne excess of each share over $5,000, estates below $10,001) being exempt. On collateral heirs, uncles, aunts, nephews, nieces, arid descendants, thie rate, is 2 per cenit onthet excess of eaclishazre,over -$2,001). Strangers, $500 to $10,000, 3 per cent. $10,000) to $20,000, 4 jier cent; $20,000 to $50,000 or mnore, 6 per cent.) TV. (Jorporation taxes. Corporations are taxed on their real estate andl personal prolpertX,. in thie same mianner as individuals. The owvner of" stock in any coimpany taxed on its capital is not to l)e taxedi as,an individual for his stoc~k. (in 1 903 a f ranichise tax wNas irnplosed on both foreign anid domestic corp~orations, graded from $10 to $200, according to capital stock.) The railroads are taxed on the valuation of th.eir general property by the local assessors. "Rtolling stock'' is apportioned amiong the several counties of the state ini the ratio of thne number of mniles in the counnty to the total of milles in the state. Every county assessor is to place upon such. rolling stock its true value arid levy a tax upon tine county's proportion. F'oreign insurance compa~nies, are to pay a tax of 2 per cent onI the armount of gross receipts from11 buLsiness done in the Stat(' leIss losses paid. I ln~tx is in lieu of all taixes or Personal proeti rdsae fsoko It lie comipany. Real Property is to be listed, assessed, and taxed as that of irdioviduals. V. Business taxes and licenses. Agernts of foreign life imnsiirance2 companies, per annum, $101); license to eacin life insurance comrparny per annumn, $101; license to) each fire Insurance company, Per, annum, 50; license to each accident insurance coOmpany, per anlnum, '$101 (the connuissioner of insurance receives 40 lam cen(Fit of these licenises): foreign insurance company, annual statemimert, $15: insurance solicitors, $5; salnion canneries (eight classes, according to nuniber o~f cases packed), $100 to $450. TAXATION AND REVENUE SYSTEMS-OREGON. 775 B. FEES. Secretary of state.-Certificate of deposit by foreign corporation, recording, $25; issuing license to life insurance agent, $10. Insurance commissioner.-Filing power of attorney by company, $5. Practice of medicine, examination, $10; pharmacists, examination, $5; assistant pharmacists, examination, $5; dentists, examination, $10; barbers, examination, $5; barbers, registration, $1. I). INCOME FROM PUBLIC PROPERTY. The state land board is authorized to sell all lands acquired by grant from the United States at not less than $1.25 per acre; swamp and overflowed lands, $1 per acre; tidelands, held by state by virtue of sovereignty, at true value. (These prices were changed in 1903.) COUNTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the methods of assessment and of equalization are the same for county taxation as for state. 2. RateThe county court or the board of commissioners levies the tax for county purposes, together with the amount of state and school tax required by law to be raised in the county for the year. 3. Collection The collection for county taxes is the same as for state. II. Poll tax. a. General.-For county purposes a poll ttax of $1 is to be assessed upon every male inhabitant of the state between the ages of 21 and 50 years. Firemlen are exempt. b. Road.-There is also a road poll tax of $3 per annum, which may be paid in labor. III and IV. Inheritance tax and corporation taxes. There are no inheritance or special corporation taxes for the counties. V. Business taxes and licenses. Insurance brokers, quarterly, $15. The county court requires licenses from —keepers of billiard tables and ball alleys, per annum, $50; dance houses, per month, $100; peddlers, per annull. $10 to $2;t) public shows, each performance, $10 to $500: ferries, per annulm, $1 to $100; liquor licenses, general, per annul, $400; liqluor licenses, malt liquors only, per annum, $200. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment and equalization thereof are in general the same as for state and county taxes. In preparing the tax rolls of the several counties after equalization by the board of equalization, it is thle duty of the clerks of the county courts to colllpute the aggregate valuation in each of the incorporated towns or cities, and of each school district. Town andl school levies are made on this valuation. The council used to sit as a board of equalization to hear complaints in towns or cities, but this has been superseded in the new system. 2. RateThe rate is determined l).v the council of cities and towns which levy municipal taxes at tlle rate prescribed by their charter. In cities ilncoorlrated under the code it may not exceed 1 per cent of thle assessed valuation. The individual taxes at tllis rate are then computed by the clerk of the county court. 3. CollectionCollection is the samne as for county taxes. II. Poll tax. There is a road district poll tax of $3, which rnay be paid in labor. III and IV. Inhieritance tax and corporation taxes. There are no inheritance or special corporation taxes for the municipalities. V. Business taxes a, nd liceses. The commI I1 coouncil in cities amnd towns has )ower to license, regulate, and control any lawful business, trade, occupation, profession, or calling. Liquor licenses may not be grante(d for a less sumI than lprovided by the general laws of the state. (See under County revenues, V.) Scoo()L RI EV I.UE S. The irreducible school fllMd of the state is conposed of the proc(eeds of the sales of the sixteenth and thirty-sixtll sectionls of every township in the state; all property accruling to the statte by escheat or forfeiture; lproceeds of the sale of tidelands or sand islands; all the plroceeds of the sale of 500,000 acres of land granted to the state by C(ongress; and certain other miscellaneous incomlli. The interest of this fund, which is to be loaned out, is to be apportioned among the countllties il proportion to tohe number of children. The county sluperintendent distributes tlhe county's share amolllng the several school districts of lis county. Each county of the state is to be divided illto sclhool districts. The county courts of the several counlties are required to levy, with other taxes, a tax of at least 5 mills on the dollar for school purlposes (amendled in 1903). This school tax is apportione(l to the districts. The county courts are also req(uired to include in the annual levy an amount sufficient to maintain a county high school. The district meetings, legally called, have power to levy a tax not to exceed 5 per cent on all assessed property. 776 WEALTH, DEBT, AND TAXATION. PENNSYLVANIA. Pennsylvania places the burden of taxation for state purposes almost wholly on corporations, leaving the property of individuals subject to taxation for local purposes only. Mortgages, bonds, and certain other classes of personal property, however, pay a state tax, but three-fourths of this tax is returned to the counties to relieve the burden of local taxation. Thus the state system is kept separate from the local taxation. Corporations are taxed by state officers, except on their real estate, which is taxed locally, and uniformity is thus secured. Local taxation falls principally upon the real estate of individuals, also on horses and cattle, occupations, licenses, and certain corporate real estate, as that of manufacturing companies, but not that of railroads and other quasi public corporations. The bulk of the revenue derived from retail liquor licenses goes to the counties, townships, boroughs, and cities. There is a state inheritance tax on collateral inheritances. There is also an established system of business taxes and licenses, and special state taxes are levied on writs, wills, deeds, and certain emoluments of public office. Capital stock of manufacturing corporations is exempt from taxation. In counties and municipalities all offices, posts of profit, professions, trades, and occupations, as well as single freemen following no calling, are assessed along with property, but there appears to be a tendency to change these taxes into a uniform poll tax, more especially for school purposes. CONSTITUTIONAL PROVISIONS. ARTICLE IX. SEC. 1. All taxes shall be uniform upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws; but the legislative assembly may, by general laws, exempt from taxation public property used for public purposes, actual places of religious worship, places of burial not used or held for private or corporate profit, and institutions of purely public charity. SEC. 2. All laws exempting property from taxation, other than the property above elnmerated, shall be void. SEC. 3. The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the state shall be a party. SEC. 9. Any county, township, school district, or other municipality, incurring any indebtedness, shall, at or before the time of so doing, provide for the collection of an anlnul l tax sullicient to pay the interest, and also the principal thereof, within thirty )ears. 'This compilation is derived mainly from the following sources: Brigltly's Purdon's Digest, 1700 to 18)94, 12th edition; compiled by Frank F. Brightly, esq.: Kay & Bro., Philadelphia, 1894. Brightly's I)igest, 1893 to 1903; F. F. Brightly: Rees-Welsh Company, lPhiladelplhia, 1905. Pepper and Lewis's Digest, 1700 to 1894: ( \t.. epper and Wm. D. Lewis: 'Philadelphia, 1896. Pepper and lewis's Digest Supplement, 1891 to 1897. Taxation in Pennsylvania, by Frank M. Eastltan. Acts of the general assembly of Pennsylvanita under which revenue is collect ed. Arranged by E. B. Iardenbergll, auditor-general: State Printer, 1904. ARTICLE III. SEC. 1. The general assembly shall not pass any local or special law: Exempting property from taxation. OFFICERS. The officers most directly concerned with taxation are: (1) Township and borough assessors, elected for three years. (2) Assessors in counties with over 1,250,000 population, appointed by the county board of revision. The majority political party is to be represented to the extent of one-half the total number. One assessor from such party is to be assigned to each of the assessment districts of such county. (3) Assessors in cities of the second class, five residents, elected by the city council, for three years. (4) Assessors in cities of the third class, three residents, elected by the people by wards, for three years. (5) Board of revision of taxes in cities of the third class, five residents, elected by the city council, for three years. (6) City treasurers in cities of the third class, elected. They are collectors of all city, school, and poor taxes of the city. (7) Collectors of state and county taxes, appointed by the commissioners of the county, for one or more wards in cities of the third class. (8) Collectors for cities, townships, and boroughs, elected generally for a term of three years. (9) Board of revision in counties, composed of the county commissioners. This board acts as a board of equalization. In Philadelphia the court of common pleas appoints three persons who constitute a board of revision. (10) State board of revenue commissioners, composed of the auditorgeneral, state treasurer, and secretary of the commonwealth. STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included and exempt.-Property subject to this tax for state purposes is limited to certain classes of intangible personalty and vehicles for hire. "Intangible personalty" includes all mortgages, all money owing by solvent debtors, all articles of agreement, and accounts bearing interest; all public loans except those of the state or of the United States; all loans issued by or shares of stock in any bank, corporation, or company, including car trust securities, bonds, or other evidence of indebtedness, except shares of stock in any company liable to the capital stock tax; all moneys loaned or invested outside the state; all other moneyed capital in the hands of individual citizens of the state; and all annuities yielding annually over $200. Bank notes and notes discounted or negotiated by any banking institution; building and loan associations; pleasure carriages; and horses, mules, and cattle are exempt. Under "vehicles" are included all stages, omnibuses, hacks, cabs, and other vehicles used for transporting passengers for hire, except steam and street cars. h. Assessment.-The assessment is made by the local assessors of the several townships, boroughs, and cities of the respective counties. Sworn lists are to be made by the taxpayers of the different classes of personal property subject to the state tax. False returns are punishable by a fine of $500 and imprisonment not exceeding seven years, while 50 per cent is added for TAXATION AND REVENUE SYSTEMS-PENNSYLVANIA. 777 refusal to make return. The recorder of deeds and mortgages is to keep a daily record of every mortgage or agreement given to secure the payment of money and file the same with the board of revision of taxes (county commissioners). The prothonotary or clerk of the court of common pleas in each county is to keep records of judgments, bills, bonds, etc., entered in his office, and file the same with the board of revision. Mortgages and judgments held by nonresidents are to be certified to the proper county. Statements of these securities are in turn to be furnished the assessors and compared with returns. Railroads and other transportation and transmission companies are assessed for state purposes only on such property as is not essential to operation or the exercise of their franchise. They are exempt from all local taxation on such property as is essential to operation, such as railroad tracks, rolling stock, stations, telegraph lines, etc., except railroad property in Philadelphia and Pittsburg. The tax on capital stock exempts them from taxes on personal securities. Transportation companies are thus taxed under the general corporation taxation and pay little in the way of state or local taxes on property. They are taxed principally on capital stock, gross receipts, and domestic-held bonds, and by the bonus on charters. c. Equalization.-The board of revision corrects and equalizes the assessments made by each assessor in the county upon mortgages, credits, stocks, loans, investments, etc., as well as other property taxable for county purposes. The board of revenue commissioners equalizes the assessments of taxes for the use of the state among the several cities and counties in proportion to actual value, and any county considering itself aggrieved by increase in valuation of personal property liable to state tax and the quota of tax due may appeal to the court of common pleas of Dauphin county. 2. RateThe rate of the personal property tax for state purposes is 4 mills on the dollar. 3. CollectionCollection is to be made by the collectors of the several counties and cities. Counties are responsible for collection and settlement is to be completed with the state treasurer by the second Monday of November, or in default thereof 10 per cent penalty is added to taxes remaining unpaid. The city and county treasurers are permitted to retain their commissions for collection. Three-fourths of the net amount of tax is to be returned by the state treasurer to the counties for their own use in payment of expenses incurred in assessment and collection. II. Poll tax. There is no state poll tax. III. Inheritance tax. All estates situated within the state, real or personal, whether the decedent be domiciled within or without the state, and estates situated without the state when the decedent is domiciled within the state, passing by will, descent, or transfer mnade in conten plation of death, other than to the father, mother, husband, wife, children, and lineal descendants, or the wife or widow of a son, are subject to a tax of $5 on every $100 of clear value, for the use of the state. Estates of less value than $250 are not subject to the tax. IV. Corporation taxes. Corporations are subject to both state and local taxation. The local taxation of a corporation is like that of an individual and includes taxes on tangible property. Public service companies, however, are exempt, not by statute, but by judicial decision, from local taxation on property used in their business, except that by statute the real estate of railroads is subject to local taxation in Philadelphia and Pittsburg. Public service companies include railroad, canal, and telegraph companies, natural and artificial gas companies, electric light companies, street railway companies, etc. (Eastman, Private Corporations in Pa., 3655.) Manufacturing companies, except those manufacturing liquors, are exempted from taxation. Aside from the bonus on charters, paid once only at the time of beginning business or increasing stock, all public service corporations, and a number of others, pay in general three taxes to the state: (a) On capital stock, 5 mills; (b) on the interest paid on loans, 4 mills; (c) on the gross earnings, 8 mills. The exceptions are set forth in detail below: Bonus on charters.-Except building and loan associations and corporations of the first class, every domestic corporation is to pay to the state treasurer at the time of beginning business or increasing stock, for the privileges conferred in its charter, a bonus of one-third of 1 per cent upon the authorized amount of its capital stock; and the charter is forfeited for nonpayment of such bonus. Foreign corporations, except insurance companies, are subject to the same conditions and bonus upon their capital employed wholly within the state. Tax on capital stock.-The ordinary tax imposed by the state upon corporations is that upon capital stock. Every corporation, joint-stock association, or company having capital stock, and every foreign corporation, except banks, savings institutions, and foreign insurance companies, are required to pay an annual tax of 5 mills on each dollar of capital stock. The assessment is made on the basis of reports which give an estimate of the value, which is to be not less than the average price for which the stock was sold and not less than the value indicated by the net earnings. The auditor-general and the state treasurer may revise this valuation. The corporations are not required to piay any further tax upon mortgages, bonds, and other securities owned by them in their own right, but the value of real estate taxed locally is not to be deducted. The tax on capital stock does not apply to tlat of manufacturing companies used in the state, except brewing and distilling companies and such ats exercise the right of eminent domain. Foreign corporations are taxed only on the portion of capital stock employed in the state, and the same is true of domestic corporations. Fixed capital employed in business outside the state is deducted. The tax on capital stock is thus a tax on the company's property and assets, together with the franchises, privileges, good will, and earning capacity. The tax on fire and marine insurance companies is at the rate of 3 mills 0on each dollar of actual value of tile whole capital stock. A tax of 4 mills on the dollar of actual value is imposed on shares of every bank and savings institution incorporated under the laws of the 778 WEALTH, DEBT, AND TAXATION. state or of the United States. The sha res are assessed 1v the auditorgeneral by adding together, the amount of stock paid int, the Surlplus, and undivided profits, on the blasis of reports by the bank. The.lrak is to pay within forty days, under 50 per cent penalty. Baniks paying by the 1st of March tare exempt from local taxation on their shares and capital andl profit not invested in real estate. The hnk has the option of collecting 10 mills on the par value of all it' shares from the shareholders and paying the same in lieu of local taxation, except on real estate. All "full paid, prepaid, or fully matured " stock in any building and loan aissociation upon which cash dividends are ptid lIi' required to pay a state tax equal to that on moneys at interest I)v the(, tax laws of the state, viz, 4 mills on the dollar. Such tax is to Ise deducted from the, cash dividend or interest and paid to the treasurer of the state. JDistilling companies are subject. to at stati~ tax of 10 mills upon each dollar of the actual value of the whole capital st ck. The auditorgeneral assesses the value upon r1epo)1ts by the corlportiont ll. Tax on receipts. —Everv irilioa1d, pipel-liine coniduit, steamboat, canal,,slack water transportation, stueet caro ti k phorne telegraph, express, electric light, and car compa'ny is required to payI 'i tax of 8 mills on the dollar of gross receipts fromt business in tli( steiti The tax is to be paid semiannually upon tin, I at d ys of Jamuliry ol id July. There is a penalty of 10 per ('('lit frne-lect, to mlake r'taiin 11a(1 pay the tax. Private banikers or lbroker's paV 1 per t nt, oii gioss eairnings. S ayvmngs institutlioris ami(l corporations1 miot, subje_ ct to t 'x onl their capit-al stock or gross prFel-iitiuis tare subject to a tax of 3 per (cnt on their net eariin-Is 01r iniconme. Domestic iiisiirance (conilanies pay a tax of 8 mills upon the gross prelinins aiid alssessnients received fromt husiness transaictetl within the stiit(, ('xcep~t (,companies doing business oiil thle niuitual plan without ('apital stock or- reserve. The coniipainies are to miake semiannual anors-,id pay the tae nthe last days of Janifiary anidJuy Foreigni insutrance'( companies pay an annuatt~l tax of 2 per cent onl gross premiiumys received froni business in the stai('. Tax on corporate loans.-The treasurer oif every corpora~tion, is to deduct froii jnterest payahle on anly scrip, bonid, or othier indlelt~edness of the corporation due to residents (of Pennisylvainia a. starte- tax of 4 mills on the (dollar of such debts. Thlis tax is laid on the bonds of -all corporations, publice or private, ex('eptiiig banks, shavings institutions, and foreign mnsunirM('e (onipanies, and inclu~lina, comitries-,,and cities. The tax is not on. the corporation or its property, hut on the indiviohial citizen (of the state who holds the bonds. The (corpoi'ation is cliarg('aible only as collector. The tax was formnerly laid onl all bondholders, foreign and domestic, but wasii held unconstitutional ~as to forcignl bonldholders in the ease of State Tax on Foreign-Held Bonds. V. Busiitess taxes aend licenses. Thev fulnwing business taxes and licenses are annual unless (ither-wise specified. Dealers eind v-endors-Ifit ail dealeis and vendors', $2 and also 1 mill additional of' tb'c whioh' Nohunie, gross, of business transa('tedi annuially: wholesale dealers ando v-endolrs, $3 anid 1 ilal additional oii gioss bu~siness; dealers aind vcndlors at exchanges and hoards of trade, 25 ('('mts, on each $1,000 gross siil('s Rest aiiraiits and eating houses —fimst clIass annual sales over $20,000 $0( secondi ('lass, anuntal sales $1.5,00) to $20,000, $125; third class, annual sales $10,000 to $15,000, $75; fourth clalss, annual sales $5,000 to $10,011, $30; fifth class, annual sales $'3000 to $5,000, $20; sixth cliiss, tiiiiile sales $2,001) to $5,000, $12;, 5('Veiltli class, annual sales $1,000 to $2,001) $10: eighth (class, annual Sailes $500 to $1,000, $5; feme sole hounaning house keepers, uinder $2,001) ex('mlpt. Brokers' and auctioneers' annual license fees-all stock, exchange, bill, real estate, and mlerchlaiidise brokers and auictioneers are required to take out an annual lii(eiise before they engage in business. For such license they pay, if a resident of Philadelphia county,_ $100; Allegheny conmty,,_ $50; any othiei countv, $925. Brokers and auctioneers —in addition to the license fees called for by the preceding section, license taxes are collected annually, as follows: Merchandise and real estate brokers ard auctioneers are required to pay for the use of the state upon their annual receipts from commissions, discounts, etc., a license tax of 3 per cent. Stock brokers, bill brokers, exchange brokers, arid private bankers pay upon gross receipts from comniissions a license tax of I per cent. Thlftters and museums — cities, first class, $1500; cities, second (class, $401); cities, third ('lass, $75; boroughrrs and townships. $30; circuses aiid menagemies (no exemption from city or boroughi license), $1,000. Wholesale liquor dealerscities, first and second classes, $1,00)0; cities, third class, $500; boroughs, $200; townships, $100. Rectifiers, compounders, storekeepers, and agents cities, first and second classes, $1,000; cities, third class, $500;, boioughs, $200; townships, $100. Licenses are collected by the county treasurer and paid over to the state, as follows: Retail liquor dealeis (for state in addition to local licenses) ---cities, first and second (lasses, $100; other cities, $50; boroughs, $5 0; townships', $25. Distillers ---producltion less than 50 barrels, $100; 50 to 100 barrels, $200; 100 to 21)0 barrel1s, $250; 200 to 300 barrels, $300; 300 to 400 barrels, $4(00; 400 to 500 barrels, $500; 500 to 3,000 barrels, $1,000; 3,000 to 5,000 barrels, $1,250; 5,000 to 10,000 barrels, $1,500; lt),00( to 20,000 barrels, $1,750; 20,000 barrels, $2,0001; all new distilleries and breweries, first year, $1,000. Bottlers ---cities, first, and second classes, $500; cities, third class, $3,50; boroughs, $250; townships, $125. Brew'rs -— hbrewers, $1,000: thley are to sell only to licensed (ealers' and the following wholesale licenses: Production, less than I,00() barrels, $250; 1,000 to 2,01)0 b)arrels, $300; 2,000 to 3,000 barrels, $400; 3,000 to 5,000 bairels, $50:5,000 to 1.0,0(X) barrels, $751); 10,000 to 20,000 barrels, $1,000; 20,000 to 30,000 barrels, $1,250; 30,00)0 to 40,000 barrels, $1,5500; 40,000 to 50,000 bar'rels, $1,750; 50,000 t~o 60,000 barrels, $2,0001; 61)000 to 701,000 barrels, $2,2150; 70,000 to 80,000 barrels, $2,500; 80,000 to 00,000 barrels, $2,7150; 90,000 to 100,000 barrels, $3,000; 100,000 to 151)000) barrels, $4,000: 1.50,000 to 200,000 barrels, $4,500:1 200,000 to 300,00() ba rrels, $,55,000: over 300,000 ba rrels, $6,000O. Manfacuresdealers, and users of oleomargarine and renovated butter-mianufacturers, $1.,(000 wholesale dealeis, $500; ictail dealers, $1001; restaurant keepers aud hotel pr'opm'ietors, $50,; boarding house keepers, $10. IHawkers and peddlers —retail peddlems, on foot, $8; with one horse amid wagon', $16; withi two horses and wagon, $25; wholesale peddlers, wvith one borse, amid wagon, $41); with two horses arid wagon, $50. Retail licenses authiomize to dlo business within the couiity where issuied; wholesale licenses authorize to) do business in any part oif the state. Billiard rooiiis, saloons, hbowliiig alleys, and tenpin, alleys, $30 for first billiard table, bowl~ing ~aid tenpin alley, amid $10 for each additional table or alley,. M-anufacture and sale of commercial fertilizers-100 tons omr less, $15 for each brand; 100 to 51)0 tons, $20 for each brand; 500O toiis or- more, $30 for each brand. B. FEES. By secretary of the commonwealth.-F iling papers creating corporation, $25; filing increase or deciease, capital stock, $25; filin~g articles of association, railroads, $50:1 filing agreenients of mnerger and consolidaotio, $50; aniendmient~s to charter, $10; instrument incorporating hianik, per $1,000 capital, 10 (cents; iristrunient incorporating comnpaniies, $25; prothonotary- writ (if error or appeal entered by the supreme court, to be paid by thle losing party', $3.50; originmal writs in coiimon p~leas, 50 cents; transcrihpt of jnmdgnient of justice of peace, 25 cents. Illy register of wills.-Probate of wills or letters of admiinistration, 50 ('('ills. liv recorder of deeds-RIecording deeds and mortgages, 50 cents; coinonissions of inferior otlicers of cities anid counties, clerks of court, hietalt hi officers, notaries', r'ecoirder's, etc., $10. COLUNTY REVENUES. A. TAXES. I.The general pro periy tax. I. Base (I. The property included and exempt.-Property subject to and exempt from taxation for county purposes is as follows: TAXATION AND REVENUE SYSTEMS PENNSYLVANIA. 779 (1) Real estate, including all houses, lands, lots of ground of all descriptions, furnaces, forges, bloomeries, distilleries, sugarhouses, malthouses, breweries, tanyards, and ferries. (2) The following personal property, viz: All horses, mares, geldings, and cattle above the age of four years. Mortgages, judgments, and articles of agreement given by corporations for the sale of real estate. (3) In addition to-public property, churches, cemeteries, hospitals, colleges, and institutions of learning, benevolence, or charity, public libraries, and endowments thereof, are exempt. Mortgages, judgments, and moneys owing upon articles of agreement for the sale of real estate, except those of corporations, are exempt from all taxation except for state purposes. b. Assessment.-The county assessment is made triennially (1897, 1900) by the assessors of the respective townships, wards, and districts. The assessment is to be made between the second Monday of September and the 31st day of December, and refers to the second Monday in September. Property is to be assessed at its actual value, being the price for which it would sell. The list is made by the assessors, and no statement of valuation is required of the taxpayer. Timber lands are assessed separately from c leared lands. No reduction from real estate is made for anv ground rent, dower, or mortgage. Failure to make return renders the taxpayer liable to all increase of 50 per cent. False return is punishable by a fine of $500, or imprisonment not exceeding seven yearfi. All offices ard posts of profit, professions, trades, and occupations, and all single freelmen above the age of 21 years who do not follow any occupation or calling, are to be assessed by the assessors of the several counties along with real estte and personal property. All unseated lands —that is, lands lacking either residence or cultivation-are to be assessed in the same ml.nlner as other property. Iolders of such lands are to make returns to tl'e commissioners of tlie county under penalty of quadruple the tax. Seated lands are to be assessed where the mtansion house is situtlated. c. IEqualization.-The board of revision equalizes the valuation of property in the county, and they may raise thie whole of the valuation. An appeal lies to the commissioners of the county by the taxpayer from the sum for which lie stands rated and the rate per cent of such amount. Freeholders may appeal from the commissioners to tlhe court of common pleas for the district where thle property is situated. The county conmmissioners supervise tle triennial assessment and may raise or reduce valuations only in such year. 2. RateThe county commissioners apportion taxes among the wards, townships, and districts accor(ding to the valuation of taxable property and other subjects of taxation. The tax is not to exceed 1 cent on every dollar of valuation. The rate for any office or post of profit, profession, trade, or occupation, or on any single freeman who follows no occupation, is to be lowered in due proportion as the tax on property is lower than 1 cent on the dollar. 3. Collection — State, county, }borougll, and township taxes are collected by the local tax collectors of the boroughs and townships, who are compensated by commissions. On receipt of the tax duplicate the collector gives notice, and all persons who mlake payment within sixty days are entitled to a reduction of 5 per cent. Warrants for collection are il effect two years. Collectors have power to levy by distress and sale of chattels and if necessary to confine the delinquent in jail. Lands may be sold for county and township) taxes two years due. Taxes on unseated lands are to be paid within a year. All taxes, county, township, poor, school, or municipal (except in cities of the first. and second classes) are a lien on real estate from the (late of levy for three years, and, if recorded, for five years. tefund of state tax on 1)eisonaltyT.-Thlree-fourtlhs of the state tax on persoralty is refunded to the counlties where collected. II and III. Poll tax andz inheieritance tax. There are no county Ioll or inheritance taxes. IV. (Corporation, taxes. Bonus received by thle state from foreign railway corporations is to be paid to the counties in which the lines are located in )prportion to the assessed valuation of real estate in the counties. (By virtue of the paymnent of the bonus the railroad is relieved from local taxation on its property.) V. Business taxes and licenses. An annual dog tax to be fixed by the county commissioners, not to exceed the following rates per annuml: Male dog, $2; femaler dog, $4; spayed femnale dog, $2. )etectives, annual license, $25. Counlties reclive i1X) from eaclh of unlicipall licenses on retail liquor dealers, and olne-fiftll of each' t-ownship or' orough license. MUN'IIPAL REVENUTES. A. TAXES. I. The general propert!/ tax. 1. Basea. Tlie lproperty included a(lnd execnmpt.-In the various lmunicipal divisions tlie property included and exempt is, in the ]main, the saine as for county taxation. The cities of Philadelph)ia and Pittslurg have special systems for local taxationn on tlte pr)ol)rty subject to county and mulnicipal taxes. In addition, by city ordillnances, thle offices, depots, car houses, tand other real pIroperty, excet(t tle sup)erstructure of thle ro,.ds and water stations, of railroad corplorations situated in these cities is sublject to taxation for municipal purposes. Pittsburgls, also, is authorized to tax the property subject to taxation for state Iprl)poses. b. Assessmnent.-In townships and lboroughs the assessment is the sane as that for counlty purposes. In cities of the first class (those with a population of 600,000 or over) the assessment is made annually by the assessors of the districts into which counties of o 1,25(,000 population are divided. In cities of the sec WEALTH, DEBT, AND TAXATION. ond class (those with a population of from 100,000 to 600,000) the assessment is made by the city board of assessors, who take as a basis the last preceding assessment, and revise, equalize, and alter it. Real estate is to be classified as built up, rural, agricultural, and untillable land. The assessment is made triennially. In cities of the third class (those with a population less than 100,000) the city board of assessors make the assessment during the year of the triennial assessment for county purposes. c. Equalization.-In townships and boroughs, the assessment is equalized by the county commissioners; in cities of the first class by the board of revision; in cities of the second class by the board of assessors; and in cities of the third class by the board of revision, From any of these an appeal lies to the county court of common pleas. 2. RateSupervisors of townships may levy an annual tax not exceeding 1 cent on the dollar for township purposes. Road supervisors may levy a like tax of not more than 10 mills on the dollar for the construction and maintenance of roads and highways, and overseers of the poor may also levy a tax of 1 cent on the dollar. Every borough has the power to levy and collect a tax of not exceeding 1 cent on the dollar. In cities the councils fix the rate of municipal taxation, but in cities of the third class the rate for general purposes is limited to 10 mills on the dollar. In cities of the second class the rate on agricultural, farm or untillable land is to be one-half the highest rate of tax for the current year; upon rural and suburban it is to be two-thirds, while upon built-up property the tax is to be at the highest rate levied. 3. CollectionIn townships and boroughs the collection is the same as for county taxes, except that a taxable is allowed to pay not less than one-fourth or more than one-half of the road tax by labor on the highways. City collectors are vested with the same powers as the collectors of state and county taxes. There are certain special provisions as to liens and methods of collection. II. Poll tax. In cities of the second and third classes a tax of $1 upon each resident may be levied in lieu of the former taxes on trades, professions, and occupations. In townships upon every taxable the supervisors may levy $1, one-half at least to be paid in money and the balance in work. III. Inheritance tax. There is no municipal inheritance tax. IV. Corporation taxes. One-half of the net amount received from the 2 per cent tax upon premiums of foreign fire insurance companies is to be paid to the several cities and boroughs. V. Business taxes and licenses. Cities of the first and second classes are authorized to issue licenses for pawnbrokers, omnibuses, and other vehicles, including street cars; for the sale of petroleum and gunpowder, for lodging houses, vendors, and sundry other minor occupations. Cities of the third class are authorized to levy and collect for general revenue purposes a license tax not exceeding $100 annually on various occupations and lines of business and amusements. Every city is authorized to tax dogs. Transient retail merchants selling at bankrupt sales, etc., are required to take out a license. The amount is to be fixed by the authorities of the city, borough, or township, between $25 and $200 per month, to be paid to the local school fund. Retail liquor dealers' licenses for one year are as follows: Cities, first and second classes ($100 of this goes to county), $1,000; cities, third class, $500; other cities, $300; boroughs, $150; townships (roads and schools, one-fifth goes to county), $75. Pittsburg may tax sales of merchandise at the rate of 5 mills on the dollar and an annual business tax of one-third of 1 mill on the dollar on the average quarterly business of commission merchants, brokers, banks insurance agencies, express companies, and telegraph companies. SCHOOL REVENUES. State appropriations are distributed to districts, onethird on the basis of the number of teachers paid, onethird according to the number of children of school age, and one-third according to the number of taxpayers. The school directors of any district are to fix the amount of tax necessary for the district not exceeding the amount of state and county taxes, on all objects, persons, and property taxable for state or county purposes. The tax on trades, professions, and occupations, or on single freemen is not to be less than $1. A poll tax may be levied in lieu of the occupation tax for school purposes. RHODE ISLAND.1 Taxation in Rhode Island is almost entirely a matter of local administration in the towns. State taxes are apportioned among the towns o:nt the basis of a fixed valluatiou revised from time to tille, but at long intervals, by the general assembly. Save for certain genThis colmpilation is derived mainly from thle General Laws of the State of itlode Island, in effect February 1, ISt:;, published by authority of the general assembly: Providence, R. I., 18906. eral legislation designed to bring about uniformity between individuals, the state can not be said to exercise any supervision over the manner in which its revenues are raised. The main dependence is upon the general property tax, but there are sone special corporation taxes on telegraph, telephone, express, and street railroad companies, savings banks, and insurance companies, and TAXATION AND REVEN\UE," SYSTEMS-RHODE ISLAND.78 781 gas and electric light companies shared b~etween the state and the municipalities. The counties are mnerely judicial districts and have no independent treasuries or revenues. There are a few license taxes reserved for the state, and some in which both the state and the towns participate; but in the mnain licenses are locally administered. The estate receives one-fourth. of the liquor licenses. Thlere is at local poll tax of Si ini lieu of othier taxes upon pe'rsonsi whose other taxes do riot amount to 1 There is no inheritanice tax. CONSTLTUTTI(ONA L PIZOVISIONS. AIRTICLE IV. SEC. 15. The, general assembly shall from rtime to trime providIe for making new valuations of proper-tV for the assessment of taxes in such manner as they deein best. AMENDMENT Vii. SaPc. 2. The assessors of each town and city shall annually'assess upon every person, who, if i-egister-ed, would lbe qualified to vote, a tax of one dollar or such sum, as with his other taxes shall amount to one dollar, which tax shall be paid into the treasury of tile town or city to be applied to the support of public schools therein. OFFICERS. The officers most directly concerned with taxation are: (1) Town. assessors, not less than three nor more than seven, elected annually at the town election. (2) Collectors of taxes, elected annually at the town election. They are paid a commission of 5 per cent for collecting unless they agree with the towns for less. (3) General treasurer of the state, elected every year. STATE REVENUES. A. TAXES. I. The general property tax. 1. Base — a. The, property included and exempt.-All real property in the state and all p)ersonal property belorwicri to the inihabitants thereof is liable to taxation unless otherwise specially provided. (1) "Real estate,'' for the purposes of taxation anil assessment,; inl eludes all lund, buildings, on leased land, the leases whereof are Inl r Iting and~ recorded; gealing or fixtures when owned by the owxner of tile realty to which they are attached. The mnortgagor Is deeme thc ox ne of rnortgaged real estate so long as he. is in possession. (2) P~ersonal prop~erty," for the purposes of taxationl, in1cludes all goodls, chattels, andl (dets (11e fr-om solvent persons, m1onley amid 1f wherever thymabe all vessels at homne or abroad aill plilhl('t(K and secllrities niot speciiillv exe ipt; adl shilles ini ainv bluiik, furnlpike, bridge, or other corpomat ion wi thin or without this state, exci pt Sull h as are exempt, fromn taxation bv tlt liiws of this state. No sharehiolder is liabli to) taxation for shares held in any (01rporation 'Witllin the stateI whilhl 'In' it -oat~e capacity is taxis1 Nvithin thle staee for an amiount, eqlual to t~he valoe of its property-; n~or for shares in anly cil)rle(ration without the state which is so liable to taxation, or tihe sares- oIf which1LV. are taxed in the, s;tat~e of charter. (3) Exemlptions are: All public property, except, the estates of alms- I houses belonging to the towns, which are subject to t axation for school purposes, and towni and city property, wh-ncic may lbe included in state valuations; churchies;, pl~oiwt v heldl for educational or charitable iiAsttutions: thle estates aiiil pi-rsons of the Jpresident and hprofessoms of Brown University and their fammiiie's uip to $10,OO) per officer: pioperty exemipted b)y charter- or legis.iiti' i otatclteries - pulblic libraries; pm-opel-tv lIeld for the use' oif hollies- or hiospital-s foi- the helpless or for public ueduation; estates of personsi whto ini tie judgment. of the assessors are unale to ray'; land worti riot, more thanu $25) per- acie plan~ted in ce-tamnkinds of trees for fifte(ien years -fromii the tiloc the treesi1-eachl 4 feet in hecighit iuanufacturinig proper~ty b votel of townls for tenl year~s. Act~ual indebtedness is deducted froni the lpelso~ml propeprty ]liable to taxation. b. AJ-s8('881net.-The assessment or xvuatacttioji of propjerty it the towns for the applortiomnfelt: of state taxes is made by the greneral assemlbly at loitg and irreg-tilar intervals. But eacit town-1's shar~e ISO fixed is raisedl by a levy upon the assessed valuationis inade, each year by the town assessors, and is the samne as thiat. upon which all Iproiperty taxes are levied. There (loes not, appear to be any unifform date to which time assessmnent or valuation refers, eacht town being at liberty to deternmine for itself when the assessment shall be miade. The figures relating to the, valuations are not therefore synchronous and can not lbe mnade so. All property liable to taxation is to be assessed at its full and fair cash value by the assessors. Every person and corporation is required to lbring in a sworn list of his property, specifying the, value, which value is not, however, binding on the assessor. Whoever neglects to bring in a sworn list has no remedy if overtaxed. Power machinery, live stock, and farmimig tools are taxed always where located, anmd other personal property Is taxedi at the owner's domicile, if resident in the state; if not, in the town where it is located. Residents are not to be assessed on property taxed ini another state. Shiares in national banks hlicld by nonresidents are taxed in the town. in which the bank is located. u1c-li taxes are a lien onl thle shares. Stockholders in (honiestic (corlporlt ion~s ale tiixedl only for the difference between the cash miarket value of eachi shale and thle p~roportionate, amount per shiare ait which it real (estate land mnachinery were last assessed.. Vessels engaged in for-eign con-m-erce miiy he assessed on their net profits. A tax of I per cemit, is tflell levied in lieu. of othier taxation. Thie statutes prescri-ihie a fixeilvaluationl fot thle several towns, wvhicli is to) be thle basis of the. stiite tax at tlie rate fixed. c. E alzato —heeis no provision for eqpitalization strictly s0 called, but any person agggriev-ed by assessmetmype tinthe supremie con rt for relief This petition, howNever, does not stay proceediings for collectinig time taxes. 2.(1 ateThere is a,. fixedI rate of IS cventsa oni eachi $lO() of the ratable property of the severiti towns, wh-Jich is to be, assessed annually, collected, and paid by them to the general treasurer. Whenever the general assembly orders a further state tax to 1)e levied oni initabitanits or ratable estates, thme secretary of state is forthwith to send a certified copy of the act to the towvn clerk of each town, who 782 WEALTH, I)DEBT, AND TAXATION are to notify the assessors to assess their town's proportion in the same manner as for town taxes. 3. CollectionIn general, all taxes, state and local, upon property are collected by the town collectors. TlFe taxes at the rate fixed for the state are to be paid by the several towns, one-half before June 15 alnd one-half before December 15. The general treasurer issues his warrant for collection of state taxes to the town- collectors. The towns and their officers are liable to tle state for the tax. Execution may be levied oil the propertyof the towns or inhabitants thereof. Taxes assessed for eithler personal or real estate are a lien on the real estate ini the town. The collector may distrain personal property. II and II.I. IPoll tax and 1inheritance tax. There are no state l1)ll or inheritance taxes. IV. (orporat'ion faxes. Most corporations are taxed under the general property tax as individuals. There is no special provision for the taxation of railroads in particular or corporations in general, except that they are not assessed on intangible personalty, which is deemed to be represented by the corporate stock which is taxable to individuals. Telegraph and telephone companies are taxed 1 per cent on their gross receipts derived from business transacted within the state. This is in lieu of all other taxes upon its lines and personal estate used in the business. Express companies are required to pay a similar tax. These taxes are to be paid on or before August 1, and may be collected by execution against property. Savings banks on or before August 1, pay to the state 40 cents on each $100 of deposits, and on each $100 of reserved profits. Trust companies incorporated in Rhode Island pay a similar tax on deposits of " participating " accounts. Insurance companies of the state are to pay 2 per cent of the gross premilms and assessments on property insured in the state or on property in other states where such premiums are not taxed. Foreign insurance companies' agents, and those of foreign surety companies are required to pay a tax of 2 per cent on the amount of premiums and assessments received in the state. Foreign building andl loan associations pay one-fourth of 1 per cent on capital actually paid in from residents, with certain deductions for loans, etc. Street railway com')palies pay 1 per cent on the gross earnings and if the dividends exceed S per clft, the amount of s1el( excess. V. Business taxets a,( ldic(ses.. The state receives onle-foulrth of the liquor licenses collected by the towns andl( cities: one-half of the proceeds of town and city licentses,on shows, exhibitions, bowling alleys, billiard attl( slhootinog galleries; andl sevenll-ighlths of the dulties (on atllct:ion sales, which are one-tenth of 1 per cent of the Irlperty sold. Itinerant vendors, state license, per annunll, 25: hawkers and peddlers, by g(eneral treasurerl — jewelry, wl, per annum, $2(); Providence coulnty, per alnnlui, $10); other coll(ntieWs, per anum, $50; other mlercl(ltlnisc ---shole state, per annum, $60: whole state, quarterly, $15; Provit(dence county, per anntum, $30; quarterly, $10(; patented( articles, per annunm, ir50,. B. FEES. The secretary of state.-Incorporation fees, certificates, general $1; incorporation fees, special tax, $100; corporations other than for business, $5; also one-tenth of 1 per cent on capital stock above $1(X),000; increase capital stock, one-tenth of 1 per cent; civil commission, $2; exaimination of foreign building and loan associations by insurance comnissioner, $50' practice of medicine, examination, $10; certificate, $2; pharmacists, examination, $10; dentists, examination, $25; certificate, $2; peddlers' license, $1; analysis of commercial fertilizers (compulsorly), $6; foreign insurance and surety companies-filing copy of charter, $30; filing annual statement, $20; agent's certificate, annual, $2. Analysis fee to be paid for all manufacturers, agents, and sellers of any )brtand of conmmercial fertilizer used in the state, a fee of $6 for each ingredient said to be contained in any hrand of such fertilizer. COU(NTY REVENUES. The counties are merely judicial districts and have no independent treasury or revenues. MUNICIPAL IEVENUES, A. TAXES. I. Tihe general property tax. 1. BaseThe property included and the assessment and equalization thereof are in general the same as have already been described under state taxes. 2. RateThose electors of any town who pay a tax on at least $134 worth of property may, by vote, levy a tax for the purposes authorized by law on the ratable property of the town, either of a certain sum or at a certain percentage on the valuation, and may order the time when the tax is to be assessed and when paid. The rate may not exceed 1 per cent except for debt charges or to repair damages caused by the elements. 3. CollectionCollection is made by the town collectors upon warrant of the town treasurer. II. Poll tax. Every person qualified to vote is to be assessed, at the annual assessment of town or city taxes, a tax of $1, or so much thereof as with his other taxes shall amount to $1. In case of nonpayment the delinquent may be committed to jail, there to remain until he pays the tax tand all legal costs. 111. Inheritance tax. There is no inheritance tax. IV. Corporation taxes. For general provisions relating to taxation of corloirations in Rhode Island, see State revenue. Public service corporations given a franchise by a municipality are required by state law, in return for the privilegec bestowed by such franchise, to pay such portion of tleir gross earnings not to exceed 3 per cent as may be ligrre~ed upon" bv tire terms of the fr~anchise gratnt. TAXATION AND REVENUE SYSTEMS —SOUTH C(AROLINA. 783 V. Business taxes and licenses. Dogs, male, $1.15; female, $5.15; funds to be used, first, to pay damages, and the balance to be applied to school fund. Town councils may license, at discretion, public shows, bowling alleys and billiard tables, exhibitions, and intelligence offichs. One-half of the proceeds goes to the state. Three-fourths of the amount of money received from liquor licenses goes to the town or city and one-fourth to the state. The rates are: To manufacture or to sell liquor at wholesale and retail, $500 to $1,000; to sell liquor at retail only, according to size of town, $200 to $400; for druggists to sell liquors for medicinal purposes only, $5. Pawnbrokers, $50; private detective, $10; auctions, one-tenth of 1 per cent, duty on all property sold, seven-eightihs of the proceeds of which goes to the state. Itinerant vendor, local fee, $5. ScHooL REVENUES. The constitution provides that the money which is appropriated for the establishment of a permanent school fund shall be invested as a perpetual fund for that purpose. The laws provide that the duties imposed on auctioneers, which are paid to the state, shall be added to the school fund. The income of the fund is to be annually appropriated for the support of public schools in the towns. The sum of $120,000 is appropriated annually by the state for the support of the schools in the several towns, and apportioned according to the number of schools and children; but towns, as.a condition, must raise by tax an equal sum. The state also makes additional small appropriations for graded and higli schools, evening schools, school apparatus, an(d school supervision, and maintains the normal school and the Rhode Island Institute for the Deaf. Towns mav divide themselves by vote into school districts. Every such district may raise money by tax on the ratable property of the district, the amount to be approved by the school committee of the town. District taxes are levied on the town assessment and collected the same as town taxes. SOUTH CAROLINA.' South Carolina draws its state, county, and nmunicipal revenues mainly from the general property tax. There are no inheritance or special corporation taxes, except license fees on insurance companies and certain other financial corporations, and. a tax on gross premiums. The state leaves business taxes and licenses, except an inspection tax on fertilizers, to the counties and municipalities. There is a graduated income tax. Poll taxes and the net income of the state liquor dispensary are applied to free public schools. State royalties are charged for mining phosphates in the navigable waters and marshes of the state. CONSTITUTIONAL PROVISIONS. ARTICLE X. SEC. 1. The general assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe regulations to secure a just valuation for taxation of all property, real, personal, and possessory, except mines and mining claims, the product of which alone shall be taxed; and also excepting such property as may be exempted by law for municipal, educational, literary, scientific, religious, or charitable purposes: Provided, however, That the general assemblv may may impose a capitation tax upon such domestic animals as from their nature and habits are destructive of other property: And provided further, That the general assembly may provide for a graduated tax on incomes and for a graduated license on occupations and business. SEC. 2. The general assembly shall provide for an annual tax sufficient to defray the estimated expenses of the state for each year, and whenever it shall happen that the ordinary expenses of the state for any year shall exceed the income of the state for such year the general assembly shall provide for levying a tax for the ensuing year sufIicient, with other sources of income, to pay the deficiency of the precedilng year, together with the estimated expenses of the ensuing year. SEC. 3. No tax shall be levied except in pursuance of a law which shall distinctly state the object of the same; to which object the tax shall be applied. 'This compilation is derived mnainly from the following sources: Code of Laws of South C1arolina, 190)2, Vol.. Tlhe Civil Code: The State Company, Columbia, S. C., 1902. Acts of the General Assembly, 10)2: The State Company, Columbia, S. C., 1902. SEc. 4. There shall be exempted from taxation all county, township, and municipal property used exclusively for public purposes and not for revenue, and the property of all schools,colleges, and institutions of learning; all charitable institutions in the nature of asylums for the infirm, deaf and dumb, blind, idiotic, and indigent persons, except where the profits of such institutions are applied to private uses; all public libraries, churches, parsonages, and burying grounds: but property of associations and societies, although connected with charitable objects, shall not be exempted from state, county, or municipal taxation: Provided, That as to real estate this exemption shall not extend beyond the buildings and premises actually occupied by such schools, colleges, institutions of learning, asylums, libraries, churches, parsonages, and burial grounds, although connected with charitable objects. SEC. 5. The corporate authorities of counties, townships, school districts, cities, towns, and villages may be vested with power to assess and collect taxes for corporate purposes: such taxes to be uniform in respect to persons and property within the jurisdiction of the body imposing the same. All shares of shareholders in any bank or banking association located in this state, whether now or hereafter incorporated, or organized under the laws of this state or of the United States, shall be listed at their true value in money and taxed for municipal purposes in the city, ward, town, or incorporated village where suchll bank is located, and not elsewhere: Provided, That the words '"true value in money" as used in this section shall lbe so construed as to mean anid include all surplus or extra moneys, capital, and every species of personal property of value owned or in possession of any such bank: Provided, That a like rule of taxation shtrall appl to the stocklholders of all corporations olther than banking institutions. And the general assembly shall require that all thle property, except tt at herein permitted to be exempted withlin the limits of municipal corporations, shall be taxed for corporate lpurposes and for the payment of debts contracted under authority of law. * * * SEc. 6. * * * The general assembly shall not have p)ower to authorize any county or township to levy a tax or issue bods for any purppose except; for educational purposes, to build and repair ptiubliC roads, buildings, and bridges, to maintain and support prisolers, pay jurors, county (ofticers,,and for litigation, quaramntite, aim court expenses, and for ( ordinar oty (outry purposes, to supp)olrtIl paupers, and pay past indebtedness. SEC(. 12. 'The fiscal year shall comlrmence on the first day of January in each vear. Si(. 13. The general assembly sliall provide for the assessment of all prop)erty for taxation' and state, count;V, tcowty, lownship,, s chl, unicipal, and 1ll other taxes shall be levied on the saime assessment, which sliall )be that made for state taxes: and tile taxes for time subdivisios (,f the state shall be levied and collected by the respective fiscal authorities thereof. 784 WEALTH, DEBT, AND TAXATION. ARTICTLE XI. ARTICLE I. SEC. 6. (The existing county boards of commissioners of the several counties, or such officers as may be vested with similar duties, shall levy an annual tax of three mills on the dollar upon all taxable property in their respective counties, which tax shall be collected at the same time and by the same officer as tle other taxes for the samne year, and shall be apportioned among the school districts of the colunty according to the number of pupils enrolled. * * * There shall be assessed on all taxable polls in the state between the ages of twenty-one and sixty years (excepting Confederate soldiers above the age of liftv years), an annual tax of one dollar on each poll, the proceeds of which tax shall be expended for school purposes in the several sclhool districts in which it is collected. Whenever during the three next ensuing fiscal years the tax levied by the said county boards of conlmissioners {or similar officers and the poll tax shall not yield an amount equal to thr(ee dollars per capita of the number of children enrolled in the public schools of each county for the scholastic year ending the thirty-first d(ay of October, in the year eighteen hundred and ninety-five, as it appears in tile report of the state superintendent of education for said scholastic yealr, tlle comptrollergeneral shall, for the aforesaid three next ensuing fiscal years, on the first day of each of said years, levy such an annual tax on tlhe taxable property of the state as he may ldetermine to be necessary to make up such deficiency, to be collected as other state taxes, and apportion the same among the counties of the state in proportion to the respective deficiencies therein, and apportioned among the school districts; and from and after the thirty-first day of December, in the year eighteen hundred and ninety-eight, the general assembly shall cause to be levied annually on all the taxable property of the state such a tax, in addition to the tax levied by the said county boards of commissioners or similar officers, and poll tax above provided, as may be necessary to keep the schools open throughout the state for such time as the general assembly prescribes; and such tax is to be apportioned among the counties. Any school district may, by authority of the general assembly, levy an additional tax for the support of its schools.) SEC. 12. (All the net income to be derived by the state from the sale or license for sale of spirituous, malt, vinous, and intoxicating liquors and beverages, not including what is allowed to go to the counties and municipal corporations of the state, shall be applied annually in aid of the supplementary taxes for public school purposes: Provided, That the supplementary taxes are only to be levied when the net income aforesaid is not sufficient to meet and equalize deficiencies in the school funds.) ARTICLE VIII. SEC. 6. The corporate authorities of cities and towns in this state shall be vested with power to assess and collect taxes for corporate purposes, said taxes to be uniform in respect to persons and property within the jurisdiction of the body composing the same; and all property, except such as is exempt by law, within tile limits of cities and towns shall be taxed for the payment of debts contracted under authority of law. License or fprivilege taxes imposed shall be graduated so as to secure a just iml)position of such tax upon the classes sul)ject thereto. SEC. 8. Citie s (l iowls illXay exelpt from taxat:ion, by general or special ordinance, excel)t for school purposes, inanufactories established within their limitis for five successive years from tlhe tiite of tie establishment of such lanlalilfactot(ris: Provided, That such ordinanice shall first be ratified 1by a mtajority if suchll qualified electors as shall vote ait an election held for that lurpo>se. ARTICIE II. SiC,. 4(c). (IPaymlent of aill taxes, il'tlinlm 1)()1l tax, is prerequisite to votirming.) ARTICn'LE 111. SEC. 29. All taxes upon) property, real and )ers('onal, slhall he laid upon time actual value of lie plrol)per t e taxed, ts the samlie shlall he ascertaine d by anl assessment inmade for tihe purl)ose of layiving sch tax. SECc. 6. All property subject to taxation shall be taxed in proportion to its value. ARTICLE IX. SEC. 3. All railroad, express, canal, and other corporations engaged in transportation for hlire, and all telegraph and other corporations engaged in tle business of transmitting intelligence for hire are colmmon carriers in their respective lines of business, and are subject to liability and taxation as such. OFFICERS. The officers most directly concerned with taxation are: (1) Township boards of assessors, appointed by the governor for a term of two years. There are special provisions in many counties for appointment and compensation. (2) Boards of assessors in cities and towns, three electors, appointed by the governor for a term of two years. There are special boards in Charleston and Columilia. (3) A county auditor, appointed by tie governor for a term of two years. (4) A county treasurer, appointed by the governor for a term of two years, who acts as collector. (5) A county board of equalization, composed of the chairmen of the )boards of assessors of thle county. (6) A comptroller-general, elected for a term of two years. (7) A state board of assessors, composed of the treasurer, secretary of state, comptroller, and attorney-general, and chairman of the board of railroad commissioners. (8) A state board of equalization, composed of members elected by the county boards of comimissioners. (9) A special board of equalization in the city of Charleston, composed of the county auditor and six citizens, to be elected by the city council of Charleston. STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included and exempt.-All real and personal property in the state and the personal property of residents of the state which may be kept or used temporarily out of the state, with the intention of bringing the same into the state, or which has been sent out of the state for sale and not yet sold; all imoneys, credits, investments in bonds, stocks, jointstock companies, or otherwise of parties resident in the state are subject to taxation. (1) "Real property" includes not only land, city, town, and village lots, but also all structures anid other thilngs thereon contained or attactled thereto which pass to thie vendee by the conveyance of the land or lot. (2) Personal property,' for purposes of taxation, includes all things other than real estate whllich have any pecuniary value, and moneys, cred(its, investments in bmids, stocks, joint-stock companies, or otherwise. "Credits" are hield to be the remainder due to a party after ded(uctming all debts and demanuouds against him. But no deductions are to I)c made for inisurance premium notes to mutual insurance companies, subscriptions to (apital stock of any joint-stock company, taxes alssessed on charital)le sub!scrip)tions, or for contingent liabilities. All pr1 operl used in the operation of railroads is classed as personal propertv. TAXATION AND REVENUEI SYSTEMS-S()OTH CAROLINA. 785 (3) Exemptions, in addition to public property, are: Churches, their books and furniture and parsonage; colleges, acadelies, and institutions of learning and their endowment; cemeteries: fire departments: all bonds and stocks of the state and municipal bonds when exempted by statute; all rents accruing from real estate wlich shall not becoimei due within two months after the first day of January in the year in which taxes are to be assessed thereon; all of any annuity not payable. on or before August 1 of the year for whllich taxes are to be assessed thereon; all pensions from the JUnited States or from a state: all shares of the capital stock of any company which is required to list its capital and property for taxation in this state: all the wearigllg apparel of the person required to make return and his family articles for tile present subsistence of the family up to $1)0; fair grounds of agricultural and mechanical societies. b. Assessnmentt. There is but one assessment for state, county, and municipal purposes. Real estate is listed every fourth year (1898-1902), but changes on account of sales, transfers, or inprovements are entered annually. Personal property' is assessed annually as of January 1, except that agricultulral l)rolducts in the hand cf the producer on August 1 preceding are included. All property is to be vallued at its true money value, which, for real estate, is the price obtainedl at court sales for partition, and for personalty, is the usual price at administrators' sales. The county auditor atten(s at a convenient place in each township for the purpose of assessing prol)erty. The assessnment is b)ased upon a sworn list of the items and their value furnished the auditor Iby tlhe taxpayer, and failure to furnish such list or a false list is punisled by an increase of 50 per cent in the assessed vahle. The auditor has no authority to change the values given by the owner but may reco)lmlend( chanlges to the board of townshil) assessors, or to municipal boards, who fix the values. Shares of stock in stlate and national banks are assessed where thel bank is located at their " true value in money," whlich is construed(l to mean all surplus, capital, and every kind of perso.nll )roperty( o(wIned by the bank. The real estate is taxed to the bank., (anld d(educted froml the value of tlhe shlares. Unincorporated banks atnd Ibankers are assessed on the average monthly assets for thle year. Manufacturers are assessed on tlhe average value of tille capital employed in their business for the preceding year, pawnlbrokers on tlhe average value of property pawned to them during tlie year. Mines and mining claims actually mined are assessed not ()on thle laol, but on the gross procee(ds at tlhe ciash market value o{f thle na.terial itified. All personal property used in connection with the mine is assessed like other property. Prtoperty used in th(e operation of any railroad, turlnp)ik(e, plaink road, bridge, telegraph, or (canal slack water navigiation copllmnll, if tlhe company )be organized in tlie state, is treated as personal plopi)crty. Railroad property used inl operation is assessed )by t' stl:t e board of assessors. The road is required to inake statements to tlih co)lliptrollergeneral and also to the county auditors. 'Penalty for failure to make the statements is 5(0 per cent additional to actual value. 'lle vlue of tlhe right of way and track is to be apportioned pro rata to) e:ach mlile of main track, and to this value is to be added thle value of tli real i(staite, fixtures, and stationary property situated in tIt town, cit v, or village; tlhe total value of tlhe rolling stock, money, land credit is t(o ble.pI)(rtioned pro rata to each mile of ma in t each town, city, ani village. Tlhe apportionment is made prinmarily by tle raiilroad cotllIpany through its returns, but thle state board adjusts this apportionment. 932-07 -50 Sleeping car compalnies, palace, drawing room, dining, and chair car companies, and telegraphl telephone. and express companies are assessed by the state board of assessors on the basis of verified statements to tlie comptroller-general, taking tlie aggregate value of all tile shares of capital stock at their market value aind tlie aggregate of any mortgages, which is deemed the true cash valuel of the property of the corporation. The assessed value of tle re'al estate and structures not specifically used in the' general business, as found 1v tle local assessors, is to be deducted from thle gross value of tlhe property as as(cetaimied by the state boardonlv that proportion of tile ivlue is taken wlichli rehpresents property within the state. The assessment of tlie statet }ard of atssessors is apportioned to tile counties and by tili countty a;uitors to tlhe townships. D)olnestic insurance comlal)nIis are assessed oii personal pip)erty and assets where tlie principal officer is locat.ed. buit ige'its of foreign coimpainies are assessed on thle gross receipts of the:agenlcy, togetlIer wit h tle, valuie of thle Iersonal estates situ ated at the agency,.ai(l arc clharged with taxes on thle amiounlt so returned. Corporations are in general assessed as indiNviduals. Where tlti property of (domestic corptorations is taxed in tlihe state, the shares o(f siuch, (rporations are not assessed. c. qualizat-ion.- The duty of the township and slecial boards of assessors in increasing and loweriing thle valuation of any property, real or tpersonal, as fixed bv the county auditor or returned by any person, plertains to tlhe assessment rattther than to equalization. The, county board of equalizationS equalizes the valuations of real and peisonal property fixed by the board of township assessors and(l the special boards of assessors. It mayv raise or re(ltuce items in the list, but is not to reduce the aggregate value as returned to the county taudlitor. There is an appeal from this board to the icopl)troller-general. Tlhe state board of equalization meets every fourth year for the equalization of the assessment of real property amnong the several counties, towns, cities, and villages. It equalizes bot tli he real and lpersonal property returns of textile in(lustries, canals providling poxwer for rent or hire, and cottollsee(l-(il anll fertilizer companies annually, in ()r(ler to obtain uniformitv of taxation upon tle property (of sutch industries. 2. RateFor the fiscal year begimnnig Jamnuary 1. 1902, a tax of 5 mills was levied by the getnerail amssemnly u)pon every do(llar of the value of all taxable )property of' tlie sate' to i meet tlie current expenses of governmenuit and other inldebtedness. 3. (iollection - Taxes are collected( })y tlie county treasurer', wANho is paid for his s(rvices by comInlissionlls out of1' te taxes collect ed. The tinue of payment in 190(2 was froin t}le 15th (lay of October to thle 31st (lay of December)(. A penalty of 10 per cent is to be aldded to taxes nlot paidl before the day fixed in the a'lt lhe.vying taxes for that year (in 1902, Decem}ber 31). Delinquent taxes are collected by (listress or warrant to be execulted after January 15. All 1)ersonal property is lialble to (listress and sale, and real property on whilch taxes are (lelinquent Iay ibe seized and sold. All taxes are a lien upon the prop)erty taxed which at 786 WEALTH, DEBT, AND TAXATION. taches at the beginning of the fiscal year and exp)ires in ten years. II. Poll tax. All males between 21 and 50 years of age are subject to an annual poll tax of $1, the proceeds of which are applied to educational purposes. Those are exempt who are incapable of earning their own living. Nonpayment of the poll tax is made a misdemeanor punishable by a fine of not more thanl $10 or by imprisonment at hard labor upon the )public works of the county for not more than twenty days. Poll taxes are used to meet the expenses of school districts in which collected and appear in reports of county revenue receipts. III. Inheritance tax. There is no inheritance tax in this state. IV. Corporation taxes. Corporations are not required to return their capital for taxation, nor are the shareholders taxed on their shares, but the real and personal Iproperty of corporations is taxed like that of individluals. Foreign insurance companies, foreign land associations, foreign building and loan associations, foreign banking associations, and all other classes of like business not incorporated in the state, except national banks and benevolent institutions organized lunder the grand lodge system, are required to pay an annual license fee of $100 to the comptroller-general by the 31st of March in each year. Every foreign insurance company is required to pay, in addition to the annual license fee, a graduated license fee of one-half of 1 per cent on the gross premiums, gross income, or gross receipts as collected during the three months preceding the payment of the license fee (March 31). V. Business taxes and licenses. These are, except in the case of a tax on fertilizers, left to the counties and municipalities. All persons or corporations engaged in the manufacture or sale of fertilizers or cormmercial manures are to pay the state treasurer an inspection tax of 25 cents per ton. VI. Incomie tax. There is a graduated tax on incomes above $2,500, wlethler ereived from any kind of property, rents, interests, dividends, or salaries, or from any profession, tratlde, emp)lolyment, or vocation, or any other source whlatever, as follows: Income $2,;500 to $,(X), 1 per cent: $5,000 to $7,500, 1. per cent; $7,500 to $10), 2 per cnt (lt; $10,00 to $15,000, 2~ per cent; $115000) and over, 3 per cent. "Income'" is takenl to Illfean gross profits, and dedluction is miade of lnecessa8try (ext)elses for carrying on the business or occupatition. Illtcones are to be listed at the time of the making of ret urnls of personal property. Collection is the same as for ot hert state taxes, and withl like lpelalty for neglect to:lmal,(ke return. For willful fraudl thei penalty is 100 per cent. B. FEES. Secretary of state. — Charter issued or relnewel --— one mill on each dollar' of capital stlock u to $I().0,000; one-half mill on each dollar of cap ital stock froll $100,00(X() to $1 (,0X),()0 onel-fourtlh mill onl each dollar of capital stock over $1, 000,000. Recording atpplication for amendment, $2.50; increase of stock, etc., $5; declarations of foreign corporations, $5; filing charter, consolidation of railroad companies, same fee as for organization, with credit for charter fees paid. Comptroller-general.-Fraternal beneficiary associations, permit, $25; annual report, $25; doctors, examination, $5; pharmacists, examination, $5; dentists, license, $15. D. INCOME FROM PUBLIC PROPERTY. Persons mining phosphate in navigable waters and marshes of the state are to pay royalties as fixed by the phosphate conmmissioners not to exceed $2 per ton on the crude rock mined. E. INCOME FROM PUBLIC INDUSTRIES. The liquor business is conducted by a state dispensary. Profits from sales are used for the benefit of the common schools of the state. The liquor is sold to the county dispensers by the state dispensary at a protit not to exceed 10 per cent of the cost to the state. The protits of the county dispensaries are to be paid one-half to the counties and one-half to the municipal corporation in which they may be located. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment and equalization thereof are the same for county as for state taxes. 2. RateThe rate of tax in the several counties is fixed by the general assembly. The county commissioners are authorized to levy a tax of 3 mills on the dollar for the support of public schools of their respective counties. 3. CollectionCollection is the same as for state taxes. II, III, and IV. Poll tax, inheritance tax, and corporation taxes. There are no county poll, inheritance, or special corporation taxes. (See State revenues, II.) V. Business taxes and licenses. Plays and shows outside the corporate limits of the towns and villages, per day, $3; hawkers and peddlers, fee to be determined by county board of commissioners; pawnbrokers, ibid.; gathering oysters, clams, and catching terrapin, $10 per annumn for each boat of 1 ton, and for each additional ton, $5; each person exporting clams, $25; terrapin, $200; canning oysters, $400. To traffic in sea-island cotton, $50 per annum; in cottonseed iii certain counties, $300; in others, $500; in othlers, $25; in Charleston, $50. Sale of liquors (see E, tunder State rexenules) -— profits front county dispensary divided between coulnty and municipality. 1MUNICIPAL R]EVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment and eItiualization thereof are the same for municipal and sc(iool taxes as for state. The assessment is to be cop(iedl from tlhe county auditor's books. Cities and towns ma ly b popular vote exempt for five years TAXATION AND REVII.iEN1UE SYSTEMS-SOUTH DAKOTA. 787 from all taxes, except school taxes, manufacturing establishments eslishients established within their limits. 2. Rate — The city or town council has power to impose aln annual tax not exceeding 1} per cent in cities containing over 5,000 inhabitants, and not over 1 per cent in towns containing between 1,(XX) and 5,0(X) inhabitants. In smaller towns the limit is 50 cents on $100. 3. Collection ---Collection is made the same as for state and county taxes, but may be nmade in installments. II. Poll tax. The city council has power to require all male inhabitants of a city between IS and 50 years of age to work upon the roads, streets, and ways of the city not exceeding four days in each year. The city council may commute this tax to a money payment not to exceed $3 per annum. III and IV. Inheritance tax and corporattiont taxes. There are no municipal inheritance or (corporation taxes. V. Business taxes and licenses. City or town councils may require licenses of persons or corp)orations engaged in any calling, business, occupation, or profession within the limits 'of the c(ity or town, except from teachers or ministers of the Cros )pel. The license is to be graduated according to the gross income off tle taxpayer r upon the amount of capital invested in the business. Municipalities receive xone-half ()of' the profits from county liquor dispensaries located therein. (Sc v under State reventues.).Plays and shows in towns and villages, $3 per day. (The city council of Charleston may inlmpose anv siti I) to $5(X).) Traffic in long or sea-island cottton miuislt (e licensed by the county treasurer. The fee is $50, and is le Irh thrtie rep!niring of roads and biridges in the township where (ollecteld. ScIIOOL, R:EV El NtES. The counties are divided( into schol(),l dlistricts, which are authorized to levy an(1 collect an amnla l tax for school purp)oses upon petition of at least one-thlird of the resident electors tandl freeholders. The rate of tax is not to exceed 4 mills on the dollar and is levied upon the state and countyv assessssent roll. The ( coulnty superinteindlent of e(ducation apl)ortions the mloney arising fromt the 3-mill school taxes amnong the school districts of tle county. State poll taxes are expended in the district's where collected. All net income tderivedl by) the state from the sale of liquors under the dispensary law is apportioned among the counties of the sta, te for tlie benetit of the common schools, in proportion t to t le def ic(:iecies afiter the applicattion of the 3-mill tax and the )poll tax. S(O)UTH DAKOTA.: South Dakota depends almost entirely upon the general property tax for state, county, and municipal revenues. There are no inheritance taxes and practically no corporation taxes, but some fees on corporations. The poll tax, whiclh is a local road tax, and most of the business taxes and licenses are left to cities and counties. C()NSTITUTI()NAL PR() )SIO)N S. ARTICLE XI. SEC. 1. The legislature sliall provide for an annual tax, sufficient to defray the estimated ordinary expenses of the state for eatch year, not to exceed in any one year two mills on eachl dollar of thie assessed valulation of all taxableh property in the state, to be ascertainled by the last assssessment mnade for state and county purposes. And whenever it shall appear that such ordinary expenses slhall exceed the income of the state for such year, tlhe legislaiture siall provide for levying a tax for the ensuing year, sufficient, willt other smoirces of income, to pay the deficiencty of the preceding year, t(ogether with the estimated expenses of such ensuinlg year. And for thli pmtr(pose of paying the Iubl)lic debt t1lie legislature shall provide for levying a tax annually sufficient to pay tlhe annual interest and lthe principal of such debt within ten years from tlhe final passage of tlie law creai ing l he debt: Provided, Thal.t tle alnual tax for the payment of thle inllresti and p)rinThis compilation is derived muainly from the following sources: The Revised Code.s, 1903, State of South D)akota, c(mopiled by Moody, Tripp, and Brown: printed pursuant to an act of tIhe legislat re of 19)03: State Publishing Company, Pierro, S. Dak., 1903. A pamphlet compilation (apparentlyv official but, witlhout iauthor's or publisher's nanim appearing) of the Revenue Laws of South I)akota, 1902. cipal of tlie public debt sliall not, excee(l in any one year two mills on (achl d(ollar of tlie asssssse(I valuatiol( of all taxal h le propert v in thle state as ascertainledl by the last assessment. imat(de for state an cou()ntll pur)poses. SE~c. 2. All t axes to be raise(l in tltis state shiall )be uniform on all eal and personal property. accord(ing to its value in mone)y, Ito be as(ertained by such rules (of appraisenlent midl assessment as iimay ibe prescribed by tlie legislature by general law, so tha.t (evc Persy rs and corporation.slhll pay a tax iin proportion to tlie value of hIls, her, or its property. And tle legislature sliall provide by general law for tlhe assessing and levying of taxes on 1all corporatio)n proiperty, as near as may be, by the samme metlhods s aiire provi(le for assessing andi hlvying of taxes on individual property. SEc. 3. The power i t(ax corporaltions ind(l corporate property shall not be surrrendered or suspen(led by lly ny contract or grant to which the state slI.1ll be )( party. SFc. 4. The legislat utre slll lprotvi( l for taxing all moneys, credits, investmelits in bo(nds, sitocks, joinllt-sl)ck companies, or otherwise:( and also for taxinrg tlie inics atnd ills (discounteld or purchase(r, mm:moiuys loane(d and all otlier pr)oprt y, effsects or dues of every (descriplt io)l, mof all blanks and of aill bankers, so thaiti all propet)rty elmploved iln!::kiitg slhall malwaivs be siub!jectt t1i a axai )on) Celilal to that il)mposed,I tile' I rolperty of imidiviliiuals. SEC. 5. Tlime poI)pr(!01ty o(f t(lie United States and o(f tIle statl', county, and municipal corporations, bot h reail and i)personatl, shall iie (exempt-ed front ttixation. Sc,. 6. TlIe legislatur e shall, i) gineral law, exeimpt front taxation pIr)te(lrty use('1 exclusively foir agricuiltuit l at uid horticultulral societies, for sc((hool, r(eligious, cemeter('y, and cmtarile llPoses, an:d1 personal prope(rty t(o any aimurltt not excee(d'iig in va]ldie two hull red dollars for eaich indivi(ldul liable to taxation. S:EC. 7. All laws exelliptingr piropelrty fromn taxation, (tlher than tllat enumierated(l in sections 5 atid l of th(is article, siall be void. 788 WEALTH, DEBT, AND TAXATION. SECe. 8. No tax shall l1e levied exclept in i)ursuance of a law which shall distinct ly state the (,object of the same, to which the tax only slhall be applied. SEc. 9. (All taxes levied atid collected for state purpose' s shall i(e paid into the state treasury. No indebtedness shlall be incIurr[(ld or liion(ey expended by tihe state and no warrant shall be drawnll 1uplio ttle state treasllutrr exce( pt in pursuance of an appropriation.) SEC. 10. The legislature lmay vest the corploralte aiitllihority of cities, towns, and villages with power to make local ililmprxovem'lits )y special taxatiol (of contiguous property or othelrwise. Folr all (co'lrorate llr'poses, all municipal corporationls may I)( vested witl ai ttol thrity to assess and collect taxes; but such tax s1hall )(e lni'iformt ill rlesi>ct to per'sons and property within the jurisdictioii of the lbotly levyilng ti salie. ARTICLE VI. SEC. 17. No tax (o)r d(uty shtall be ilil)osed(l witlhout tlif c('nis(enrt of the people or their relrescnltat ives ill the lehgislat Ire, a11d all Iaxationl shall be equal and uniform. SEc. IS. Schledul anl(d o(dli'(tic'(. (The u1.sual p) isiolis aainst discrimination agaillst inli)iorisid( l.its in taxationl ()' Ilads, taxatioii of lands of the Unit(id St:ates, an(I plroviding for taxatitioif of lii(ialns whose land is not exeilptied.) OFFICE IRS. TI e o(hict(rs i(Xost (lirectly co 1 )l:lert(ld witl ]t l axattion. art: (1) (Coulity as..ess..s, on>le fior eachll ('cou)nit it fully ) rgallizi<ed into ivil t)wnshlilps, his dlistrit t excluding civil townsli)ps, (lctedt f(or two (2) iTwnsis sil) a'sso(.ssi, ()oneI folr eacitlI civil t(ownshipi), t ie cliriaiili of1 the iboard f usupelrvisors is ex officio assessorl, electe( d fo,' t wIo ( e')Irs. (3) (citv asse(sso)r, irn citis of Ite firstt and s(econl class ppoi(ite(d bv the Iimayor wittI the approval of the citvy council for o(le yeal'r. (4) 1 ownstuhip treaslrlIerl, electe(d at a1ual( to)wn me('(tin. (5) ( ity t Ireasre1r, 1 'l'ict ed f or two viears. (i) (on)tn(y treasurel', elected fori t wo vyalrs. (7) Town bolard of equalizatiI)on, ('o)II)posed (oh tohe I)iiboad it so)(,iv;iso)rs of each(i ti(owshiiiii), the clerk aindi presiden(t f each 1 iilrpo)ra(led t(Iown, and il.e I' assess(lr, audit:ot', aild lmaltyol' of lachl city (exlcept ill citlies tie chlllarers ofl whlicnh provided for a board o(f cqualizat ion). (S) (o)tily (tboard( (of e(quallization,) ('co11)ose(d of()1 t'the cout()l commissiol(r.Is; d 1.11t c (ecoullty a tditor. (9) State l)boartl of eiqualization(), ((lcomposedl f tlie g(overnlwr., aud(ito'r, sect(,lary of.ate(, tretasurcrt, and (comtmissione)r (of s(chot>ol (itd publ.ic lainds. STATE.REVENUES. A. TAXES. I. The generl jop]) )/J'tl fit.r. 1. Base. a. The pr)ope'ty iitcl 11dd Itnd exempt.-pAll real and lpers(onal proIl)ert it tllth st:tli', and( all I)trsolall pro)e(rty (of perslons ' rTesidlig tthei,'ei,!.1and th(e )roperty of (')lpo.)ratttiol)ns and o(f all })anks ttild 1)ankkit0g c(p)ll)anies, exel)t(t slcl( as is explressly (x('Nle)tiled, is subject to( taxation. (1) "Iet1I prop)erty, " for the plllI)(se t f1 i taxa;l ioll is conlstrued t() irnclude tle 1an(l itself and, all buildillns, sti-rut'lir.. and im;provemelits, trees, fixtuilrs, and ll 11l rights ianld priivileges, nld zall Iilles, minerals, and quarries tilerenti( Ibl'lonil. Trees pla)ted uili(dr the tilimer culture act of C(i(ngriess tare n 1(i t t)o b) c(()lsi(l(ere( as "illmprovtemenlt " on till land, nor are artesian wells to ibe c(lnsideredl ill tlhe atsess'melit. (2) "Plersonal property"' is construed to include all goods, chattels onleys, credits, and effects wheresoever the y aybe; all ships, boats, and vessels belongirn to inhabitants of the state, whether at home or ab)rolad, and all capital invested therein (all moneys at interest, within or withllout, the state, due to the person to be taxed, and all other debts due s(uchl person; all public stocks and secllrities; the capital stock of all ilns'irance comilpanies o(rganized under the laws of this state; all stock in co(r(il)rat:ions, except in national banks out; of the state owned by inhabittllrt s of the state; all the shares of stock in any ba.lk, state or national; all pcrsrlIlal e state of imoneyvcd corpo)rations, whether tie own1'rs reside in )r' without the state; and all ilm)rovements on lands the titl, of which is still in the United States or any railroatd comlpany (1o c()rl'Il'rati()n w\ho.s(' p'roperty is nort sulbject to ti}e' same modets arnd rule of taxation:i as other property; also, the incom)e of any annuity, unless ti (, ciapitil of suc.h annuity )e taxed withlin the state. Gas and wateir ailiiils, and pipes of gas anld water comllpansies; and tle track, road, o(r biidge of street railroiad, turnpike, and bridge coin)paniies are eld,(1 to )e p lerso)na: l pr(ioperty. (3) Exetmptiioins, in addition to publlic property, are: The grounds, ibu ildings, anld oither pr (perty of agricultural and horticultural societies, all pi'ir(ty, real t liand p)erso:ral, ()f any educational institutio)n of the state, andl ll. )pr()(perty used exclusively for tlh support of such school (or scientific institutionl all property beloinging to any charita1ble, b1encevolent, or religiouls so)ciety, otir used exclutsivel y for' chlaritable, blenevolent, or religi(ous putrposes; one lot, in a ('cemetery, f f.r l'arily use' and houselhold tiIrniture and l)provisions for each ind(ividual not exceedintg $25 in value. b. As.sess.menut.-..In general, there is one assessment roll for state, coutity', and local taxes. Each county in the statle n(ot fully o tlrganized into civil townshlips constitutes an, assessor's district, exclu(linlg or(ganized civil township)s, each of which constitutes a district; cities are not incblltded in th}e district as l)rovile(d for, but are separate districts. All real and lpers'onal property is assessed annually, with reference to the 1st day of May. The assessor is actually to view the p)roperty when practicabl(:le and (etermnine tlhe true and full value in one(')yv, pulttting d(lown sep)ara tlely the lail( andt imp)ro)vements. Every p)ersot, ltlnder )oath, must list his p)ersonal p)ropertry, but t l( assessor (letermines the va11le, uupon view. T ie pit na tlty f>or ref usal to make the rt(,qtlired( statellIents is )() )tcr 'e'lt on the value returtned by the a sssssor, atd(l for refutsal to be sworn or to answer interrogatories there is a penaltxy of $10 to $5()(), to (whi(ch lay t)( be added six months' iiprisoninent. Tlhe statute expressly directs that tlhe assessor is not t to adopt a lowe- or d(1ifferent standar(l of value, bec(ause the same is to serve as ta basis of taxation, nor is lie to adopt as a criterion of value the price at which tlh(Ie property would sell at auction or forced sale, but is t() vallue all )ropel)rtry at stiucl a price as tlhe samne is fairlt wortlh in imonie(y. All p)roperty sil)jec(t to taxation, situated in any of tihe unorganizeld co(lnt(ies o(f the state wN-ich have l),o',ll attached to a.i orratnized county for judicial or otle.r pturposes, is to be listed for taxation b)y the a.ssesso0r of sutch c('0unty. But taxes in unorgtanized ('oilttiets are leviedl only for state and judicial purpl)(oes. TIn( cahpitall stock iand franchises of corporations tare listtd wliere the pritncipal p)lace of business is located. TAXATION AND REVENUE SYSTEMS-SOUTH DAKOTA. 789 Stockholders of every bank, state and national, are to be taxed on their shares in the town where the )anlk is located. The real estate is taxed t the th bank. The basis for valuation of the shares is the amount of capital and surplus fund less the investments in real estate. All itinerant, transient, or bankrupt stock merchants or salesmen are assessed on their stock at the same rate as other merchants. Railroads are taxed under the general property tax and are assessedl on property, used in the operation and maintenance of the road, by the state board of equalization, but other plroperty is locally assessed. The assessment is made with reference to the 1st day of tMay, and takes into considleration the gross and net earnings )(per mlile aidl olther data furnished by statements by the company. 'Ihere is a. penalty of 25 per cent of the assessable value for faillure to iimake tihe statemelnt. The assessment is apportionedl to tohe count ies by the state' board of equalization, and further to t the cities, incorporated towns, anlld townships of lthe counties by the board of county comnnlissiomirs. Telegraph, telephone, express, and sleeping car comnpanies are also assessed by tlhe st.ate boamrd of (equalizationi on tie' basis of statiemeiits, in the manner that railroads aire assessed. There are penalties for failure to make the statements and for false statelienlt s of from) $50() to 85,000. c. IE'qutalization,.-The town b1oarti of review equalizes in townships, incorporated towns, and cities between the individuals thereof and supplies olmissions of property. The county board of equalization compares the assessment of the several cities, towns, or districts of the county. The board is not to redtuce the aigrrerate valuation of the county except to make the valuation in the different townships equal. But tlie board m:ay raise the valuation of real property or of the various classes of personal property of the county or of any town or district to the true and full value thereof. The board may also, upon application, equalize between individuals. The state board of equalization compares the assessment of the several counties of the state and equalizes the same so that the several counties are assessed at their proportionate value. The board is not to increase the aggregate assessed valuation of the state as equalized by the boards of county coinnissioners by more than $3,000,000. It is to add or deduct such a per cent from the valuation of each class of property as'will fix the same at its proper proportionate value. 2. RateThe state board of equalization determines such rate of state tax to be levied for the current yealr as is necessary for defrayiing the ordinary estimated expenses of the state for such year, for paving a:ny deficiency froIn the ordinary expenses of the p)reel(ing Ia antd the annual interest, and for providing a. sinking fund for tlie pIublic dtebt of the state. T'li tax tfor ordinary state purploses is n1oto to xceeld 2 inills o,t, the dollar inI any one year: but tlihe legislature may levya deficiency tax. 3. Cotlccttor.. In general, Itelere is one collection for, state, county, anld nunictieal pur}loses madle by telie cotly treasurer. Ihi organized towshipis o,1' ctit ies the troeIasilrCr collects the taxes, if the counties htave adoptled that method by vote. In districts not included in organized towni ships or in cities of counties which have so voted, the county treasurer is collector of all taxes levied for state, county, S(lcol. )poo(r, bridge, road, or other purposes. No demanlt for t axes is necessary to fix liability therefor, but it is the duty of every persoi n to atteid at the office of the treasurer tha-ving chtIarge of collection Iannd to pay his taxes. 'laxes,: are due the 1st (day of Decemnber; after the 10th (of Janutry, demand is made and 2 per cent added for collect tio, fees' and if delinl{tenlt after the 1st day of AMarc(h, the, treIaslrcer is to Iollect tlhe ttaxes, to which is acdded1 1 per I c('t (o the I st of each month a's a, petialty thy b distress and stale. If Ie is justly apprehellsive of the loss,f any person)al tax, lhe may enforce its collection at any tiimt' anld litay | add 4 per cent for collect ion fees. Taxes on real propert'y arle a perpetual lien fromn l)ecember 1; and those on personal p)roperty are a lien thereon after the sante date. Taxes may be paid in two installments. If any person pays one-half by tlie 1st day of March, the balanIce will not become delinquent until the 1st dayof October thereafter, from which day I per cent a ni onth is to be added as plenalty. Taxes on railroads are collected as Iother taxes, but taxes on telegraph and telephone, expres, express, and sleeping car companies are to be paidl to tlie state treasurer and by hinti aipportion(d to the counties. II and III. Poll tax and iniheritanace tax. There are no state poll or inheritance taxes. IV. Corporation taxes. There are no special corporation taxes except on insurance companies, all corporations being taxed under the general property tax. A special method1 is provided, however, for levying and( collecting taxes on telegraph, telephone, express, and sleeping car companies. These companies pay to the state treasurer a percentarge on the assessed val<uationt equal to the average levy in tlie state for all purposes, and the taxes so receive(d are apportioned between the state and other civil dlivisionis. Domestic insurance cuomplanll "iecs areIC asesseld ipon their capital stock. Foreign insurance companies pay 2} pi'r cenit of tlheir gross )preiumsi isn lieu of all othler taxes. Assessnienit comiipanics pay 2 per cent on gross assessment ]relmliiilms. V. 1B tsii nI ( r(xe.,8 an d lice nusex. Public warhlouse forr grain, $1; hlunter's licens'.-...1o rCsidden s, $t' to nionresidint.s, for birds, $10; t)o ioniresihden'ts, for niormIs, $25. it. FEES. Secretary of state.- -...Recordinig arlt' icis of i co rPr','ltmion of (,omestic corpo)ratl ions and issuiig chiarn.ter, S10:, rligios, charitable, hen I evolent, and ftra crral associations, $3 filing art iles of f(oreign c('po)(rat ions and ssuing certiln'ates of a:thloarity. SItt: recordiig appoiItiicu, resihden t tg'ient, $'2; examination (f amnimtnlal s11tat1emci t of building, ad o111 associatio, $5; re(ording paper','s, 1r folio(, 20 cents: transcripts, per fo)lio, 20 ceirt s: cllmmissiorns, s l c't c, ss rt, etIi., I2 e a ei menti, s Iis, t i'les of i ncrlporation, $1: exainaiitiion and st 'ii cInet,of s Iurety v co(',iplaics, $5. 790 WEALTH, I)EBT, AND TAXATION. Commlissioner of insurance. -Foreign insurance companies-filing copTy of charter, $25: atninal. statement, $10; certificate of autlfhority, $2: domestic insurance comipanCes —filingr and examinatiion of tirt application, $10: filing annulal statement, $3' certificate,of alltrity to agents, 50 cents. Other fees are —Dentists, examinationi, $10: emhalmners iIcense, $; retlewal, $3: osteopaths, $10; physicians, $10' phtlliis....iregistratioli, $15; renewal, $5; dentists, license, $5. COUNTY IEVEN UES. A. TAXES. I. The general property tax. 1. Base7he Iproperty inlclud(edt aind the assessmttent alind equalization thereof are the saute for county taxes as for state. 2. RateThe county contl1iissioners levy the counlty taxes, basing the levy 1ui11)o an itelmized statellmentll of the county expenses for tlhe ensuing year, anlld no greater levy is to,)e ulad(e than will equal the amount of such expenses witlh an excess of 5 per cent of the same. The rates authorized for different purt'poses art: (1) G(cnrial county pHurposes, including support of the poor, not to exceed 6 mills on the mdollar; (2) support of the iinsaine, such.amount as may be due the state front that county; (3) counlty roads, not to exceed 2 mills: (4) county bridges, not to exceed 2 mills; (5) county sinking fund, one yart's interest and 15 per cent of the principal. ThIe total county rate is not to exceed in any one year, unless by vote, the sum of 8 mills on the dollar. 3. Collection.Same as for state taxes. II. Poll tax. a. School.-The couonty comnmissioners may levy a tax of $1 on each elector in the county for the supilort of the c(onmon schools. This tax is to be distributed to the several school districts in the county in ploportion to tihe nunlber of children between 6 and 2(0 years of age resident therein. b 1). oad. --- —In counties not wholly organized into civil townshilps the, count v comnmissioners are to levy on each muale )per)so ( hetweei 21 and 50 years of age, liviing outside any olganized city, t own, o township- -except paupers, i(liots, and lunatic's, or otherwise exemupt — a road poll tax of $1..5(), whiclh may be paid by one day's labor on the high}wa\ys. III and IV. Inheritt nci tfr and corporation taxes. There are no county inheirit an ce or special corporation taxes. V. rusiness taxes an(d licenses. Sale of liquors at retail, $400X) per anim: t raveling salesman who solicits 1by thie jug, $200 per annum, to ibe paid in each county; malt liquors, wlolelsale, $150 per annanu; spirituou1s lilquors, wholesale, $5(X) per annuini (tIo be 'paid in eiach precinct, town, or city in which the business is ca:rried ol): distilleries, $1,000 per ainnumii; reweries, $400 per aninumn; hawklers and peddlers with wagon, $50; to $100 per annum; peddlers on foot, $25 to $50 per annum; traveling salesmen, $25 to $75 per annum: dog tax, $1 per annum, which is credited to the school district when collected. MUNICIPAL IREVENUES. A. FAXES. I. ThIte general property tax. 1. BaseTihe property inc.lu e(ld aid thle assessment and equalizat:iou tlhereof are ttle same for municipal taxation as for statc. Ratea. Township. —The electors at their annual town meeting may vote such sums of money for re)pairing and constructing bridges, and for necessary town charges as will not exceed 5 imills on the dollar, and for fire guards, such a sum as will not exceed 5 mills on( the dollar. The township) board of supervisors levies the highway labor and road tax not to exceed 50 cents on $100 of valuation. The total township rate is not to exceed in any year 10 mills on the dollar for all purtposes, including the tax for interest and sinking fund for bonds. b. (City. —The city council is to levy a tax for general purploses not to exceed 20 mills on the dollar, and in addition it may levy a tax for interest and sinking fund for city bonds. c. Town. —The board of trustees may levy a tax for the general fund, interest, and sinking fund, the tax for general purposes not to exceed 5 mills on the dollar. 3. CollectionThe collection is the same as the state, by the county treasurer, unless the county has adopted the optional provision for collection by the township and city treasurers. II. Poll tax. The township board of supervisors in organized counties is to assess on every male inhabitant above 21 and under 50 years of age, except paupers, idiots, lunatics, and those otherwise exempt, one day's labor in each year as a road poll tax. Any city or town in the state may levy on all ablebodied rmale residents between 21 and 50 years of age a road poll tax of one day's labor, which may be comninuted at a fixed sum, not to exceed $1.50. IIt. Inheritance tax. There is no( municil)al inheritance tax. IV. (%orporation taxes. Thlere is a tax of 2 per (cent of the premiums received upon insuranic(.e policies issued on property in any city, town, or village, which is collec'ted by the state and paid over to the local fire department. V. Rustiness taxes antd licenses. IAny township, precinct, town, or city within the county, in which ca county liquor license is paid, may require in addition front each (dcailer paying such a license a sum to be fixed by ordinance, but to be Ilot less than $200 nor more than $600. TAXATION AND REVENUE SYSTEMS-TENNESSEE. 791 The city council has power to license and tax hlawkers, peddlers, pawnbrokers, keepers of ordinaries, theatrical and othlier exlibitions, shows and amusements, ticket scalpers, employment agencies, cigars, cigarettes, and light drinks, hacknmen, draymen, expressmen, etc., and public billiard and ball alleys. Towns may license auction estalblishlnents, peddlers, and pubhliu exhibitions. SCHOOL RIEVE N UES. The constitution establishes a perpetual school fund from the proceeds of the sale of public lands granted by the United States for the use of public schools, and from certain other sources includingjg escheat, fines, donations, etc. This fund is to be apportioned to the several school district's in pI'oportion to the number of school childrelr. The pIroceeds of the county poll taxes anid d(lo liclnses are also) aplportioned for school purposes. A district school tax is to i)e levied by the local board of education not exceeding 2() mills on the dollar oil all p)ersonal and real prolperty within the district, which tax is placed on the roll of the county anld collected by the coutnty treasurer, and the oarld Intay make further levy to provide a sinking fund for bonds. The electors hlave the power to instruct tle district sciool board as to tile levy of sciool ttaxes. T1ENNE ISSE E.' Tennessee draws her principal revenue froml the general lroperty tax and from licenses. The distinguishing feature of the system is a carefully worked out system of privilege taxes upon the exercise of various occupations which su!pplements the general property tax. There are special corporation taxes, similar in nature to the privilege taxes on individuals, and state poll and collateral inheritance taxes, as well as specific taxes on land transfers and on litigation. CONSTITUTIONAL PROVISIONS. ARTICLE II. SEc. 28. All property, real, personal, or mixed, shall be taxed, but the legislature may except such as may be held by the state, by counties, cities, or towns, and used exclusively for public or corporation purposes, and such as may be held and used for purposes purely religious, charitable, scientific, literary, or educational, and shall except one thousand dollars' worth of personal property in the hands of each taxpayer and the direct produce of the soil in the hands of the producer and his immediate vendee. All property shall be taxed according to its value, that. value to be ascertained in such manner as the legislature shall direct, so that taxes shall be equal and uniform throughout the state. No one species of property from which a tax may be collected shall be taxed higher than any other species of property of tlhe same value, but the legislature shall have power to tax merchants, peddlers, and privileges in such manner as they may from time to time direct. The portion of a merchant's capital used in the purchase of merchandise sold hby hirin to nonresidents and sent beyond the state shall not be taxed at a rate higher than the ad valorem tax on property. The legislature shall have power to levy a tax upon incomes derived from stocks and rbonds that are not taxed ad valoremn. All male citizens of this state over the age' of twenty-one years, except such persons as may be exeimpted by law on account of age or other infirmrity, shall be liable to aa poll tax of not less than fifty cents nor more than onei dollar per,annum. Nor slall any I This compilation is derived mainly from the following sources: Code of Tennessee, compiled by 1(. T. Shannon.!arl'shiall & Bruce Co., Nashville, Tenn., 1896. Acts of Tennessee, 1897: Naslville, Tenn., 1897. Acts of Tennessee, 1898 (extra session): Nashville, Term., 1898. Acts of Tennessee, 1899: Naslvxille, Tenn., 1899. Acts of Tennessee, 1901: Nashville, Tenn., 1901. Supplement to Code of Tennessee, 1897 to 190)3, Y' It. T. Shannon. Marshall & Bruce Co., Niasiville, Tenn., 1903. Digest of the Tennessee Tax Laws, 1901, preparned by Theo. 1H. King, comptroller of the treasury: Nashville, Tenn., 1901. coulmK ior corunty r c ration levy' a p)ll1 tax exceeding the ariai)I levie(d rby the state. SEC'. 29. The general asselibly shall have power to aut.thoizue rthe several counties a(nd incorp)orated towns in the state, to iimpose taxes for county and corploraittion purposes, respectively, in such 11a nnirlier its sIhall l)e prescrib)ed by law; and all propierty sliall be taxed accordingl to its value, upon the prinrciples estalrishled in regard to state taxaition. * * * SEC. 30. No article manufacturred of the produce of this state shall be taxed otherwise than to pay inislIection fees. AIRTICLE IV'. SEC. 1. (Every miale person of the age of twenty-one years, being a citizen( of the United States * * * mnay vote, if lie has paid the poll taxes assessed against him. The poll is to be levied on all male citizens.) ARTICLE XI. SEC. 12. (The state taxes, derived hereaft er from polls, shall be appropriated to educational purposes, in such mranner as the general assembly shall direct bv law.) OFFICERS. The officers most directly colhcernedl with taxation are: (1) (County assessors, elected for a term of four years. In counties of 50,0(X) or over, t here is one assessor for the whole county. In other counties each civil district is to elect anI assessor. (2) County board of equalizers, composed of five freeholders, elected by the quarterly court of eaclh county. lIi taxing districts of 60,(00) or over two umemrber's of tihe Iboard are to be al:ppointted by the city council, and ini cities of 5,(0)( to (),(1)0 one inembler of the hboard is to be so ap)pointed. (3) State tboard of equalizatiori, comiposed of the secretary of state, treasurer, and comptriillier of thII tir'l'asllriv. () rCounlty truistee, t ax collector, elected for' two years. (4) IlReveonue comltmissioniers, three in number, elected every Iwo.yevars )y) the qu(iarter'ly courls, or I of wvl)oill is to ]be an exper!t ('c)co1111tant. I ThI are to inspect reports and examine accounts. (5) RIevelue aitgenits, thiree in number, applointed biv teli cimirllptrollher for t er n (of twoi yvears. They are t o: examine tlhe' r('(,crlds ()f collections anlld disburseniits, arld rray also bring suit agairst d('liPIilet, officers and I'ir'pora':int s. Ti indemnify the state.1.5 h:er I,:'cr which the rev('elnu( agietnit taini s, i I i te added to thie i'recover'v iii ali suits. ((6) State tax assessors, commonflv known as h111' railroad comInmission, t.lIreec freholders, appointed by the governo',r bienniallv. (7) Boardt (of equalization (f railrioad tassessmenllts, composed of the governor', treasurer, and secretary of stat('. 792 WEALTH, DEBT, AND TAXATI()N. STATE REVENUES. A. TAXES. I. The gtentcral property1 tax. 1. Base-..... a. 7hl e property intCcluded (a?dp eoxenpt. —All pI)rl)erty, readl land personal, is subject to tax ation for state, co(llty, and municipal purposes, except stlch as is declared exelmpt. (1) and (2) "Real property" and "'petrson;ll prioplvlt y are not d(efined for purposes of taxation. (3) Exemlptions in addition to p)lllic Ipropelrty r1c: All property belonging to any religious, Scla titibl, scient itifi, (I edcat' ialtl irlstitution not used in secular )business; all cem(etei'l: rel'i (Ig crops; the direct produce of the soil in the hands of the prolduc('r (r h1is immediate vendee, and nmanufactutlred articles of tie state ill tl(e h]ands of tlhe manufacturer; personal proplrty of the value (of 100)( in the handls of each resident taxpayer. b. Assessmlent. —Tlhe assessment for state, county, and nmunicipal l)llroses is mad(e by t the co(llnty assessors. Personal property is to be assessed annually, real estate (assessed in 19)02) every two years, and both at their "actuat l casll value' which is defined to mean the price at, wlichl the property wotldl sell at a fair voluntary sale. The assessment refers to January 10. The assessor is required to visit all realty, see personally each taxpayer, and take his statemlent of all property, real and personal, without regard to any exemption. The taxpayer must make oath to the amount of his property but not to the value which is comnputed by the assessor. The plenalty for refusal to make the schedule or list or to take the o(atIh is a fine of $10 to $50, upon conviction of the misdemealor. Suits for collection can not be brought on notes and closes in action not listed. (Chllanges to the extent of $200 in the value of real estate are to be noted annually by the assessor, as well as any irmprovements theI'eon. The lamount of income of United States l)onds and o(f all othler stocks and )on1ds( not taxed ad valotrem is to be assessed ias l)pers(olty. All otlier )bonds and tall shares of stock, except when thel c(oI)rat.( property oIr capital stockis is lssessed in lieu thereof, are to be listed. All ipers)nal prl)perty whlich is a part of tile capital invested in the business ofI' a merchant, factor, ()r manufacturer, is not to le assessed separaltely as p)tcsonlalty, but as paltt of the capital. Matlnu'factul.l( are ass.sei( on tuhe rtaw materials and articles ill proc(ess of 1Ill111lfltllut11', 1t tile vllue of artichles linished from tlle produce of the state ill till' lanlds Iof the mianufactiurer is to be deducted in assessing property Il'r ('alitil stock. Merchlants are assesse!d oni the llverage capital invested in the businless (lduring the year, whlich is founld v,liviifing the sumi of the highest and tile lowest fimllOlunts o(f stock by two. )f stocks (of nmerchandise sold at uc('tiO 1 (I' (on. conImlission, one-thlird of tlle aggregate m111ount of tile anlllni sai: is to be returned for taxatioll. ('apiit:ll nlpOt) oyed inl trading, whier'eli tlhe is o, stock of goods oni hand, forllls tlle I)sis (of assessment. C(mpor)tlli ions ill.' I assess'( (lol tlhe'i I'll cstalt a li(i t:igible personalty as1 individ(Ii-als. T hey ire aldso assessed on( th leir capitil stock as representing fra.lchiss, ais{eelli'ntXs, illcorporeal riglts::ni1 privileges alt the l'ggr eglate mar l ike't v a)lue of tile s re11(s of st(ock lland tIit ela d d (hit, less thlte aslsse4lsse( vallilI' io talgitle pr()opolty. FTll' st(t(ock.,s l,,lll(ds are not otll('rwise 1assessedt t t(le 'corporatimon or individlual hiol:del'. Foreign corpor0ations are assessed only on the actual cash value of the corporate property in the state, taking into consideration the franchise and intangible values in the state. Bank stock is assessel iin the name of the shareholders at its cash value less a proportionate share of the realty and tangible personalty taxed to tlle bank. Tlis is in lieu of the tax on capital stock of hanks. Railroad, telegraph, and teleplhone collnpanies are assessed by the state tax assessors on time basis of scheldules of property made out by the conmpanies. There is a penalty of $1,0H) for failure to file the schedule. In m-lainig the valuation of property tlhe assessors are to have in view tlhe capital stock, the corporate property, tile franchises of eacll compaIn, and the gross receipts and lmarket value of the shares of stock and btonded de( lt. 'The "''ona(dl of any railroad property includes all tracks, switches, l}ridges, 1and superstructures of every kind. The " line "' (f any telegraph or teleplhone coinmpany incllldes all wires, poles, instrulnents, and rights of way. T}ie " distributable property ' includes the roadbed, rolling stock, francilises, chloses in action, and personal property having no actual situis. Tllis is to be valued separately frolln other property and $1,000 exeltiption deducted. The valuation is then distributed according to the value per mile. The "localized property," including the depots and other property with an actual situs, is assessed where located, by regular county and city assessors. Back assessment or reassessment of taxes on property that has escaped or ibeen undervalued is made by the county court clerk in the case of merchants' taxes, or by the county trustee in the case of other taxes. A penalty of 25 per cent may be imposed for violation of the revenue provisions in the back assessment. c. Equalization.-The county board of equalizers compares and equalizes the county assessments, eliminates property exempt, and hears complaints. The board may increase or lower the entire assessment roll, or any item therein, to conform to the actual cash value. The state board of equalization at its biennial sessions is to equalize the assessments of all properties in the state, except such as are to be equalized by the governor, secretary of state, and treasurer. The assessment of railroad, telegraph, and telephone companies, as made by the state tax assessors oIf railroads, is equalized by a board of equalization composed of the governor, secretary of state, and treasurer. '2. RateTaxes are levied by statute at the rate of 50 cents on every $100 worth of property, of which 35 cents is for general state purposes and 15 cents for school purposes. 3. Collection — All taxes, including state, county, railroad, municipal, 11highway, and school, are collected by the county trustee. Taxes are payable: the first Monday in October, (except municipal taxes of cities having a population tof 1 00,000 or over a(nd tlhose of municipal corporations au:thorized to collect ttheir own taxes. Taxes are a lien oni tlie property assessed from the 10th of January, anl are (lelinquent after the 1st of March, after which tlhereo is a penalty of 1 per cent a month. They may be collected by (distress and sale. ITlx1s,on thle stock of banks and lona an(ll( investmlent companies are to I)l','ollected fron) the presideilt of thle corporation. T'llx,,s:lssessed on Irailrolal telegrapll, and telephone compllanies on )belllf fotl' t1 state are 'col'lecte(d i)b thle comptro(ller, but taxes due any Ic t)lll t. cit ari e collected('( }b tlhe colunty tmrustee. TAXATION AND REVENUE SYSTEMS- TTENNESSEE. 793 If any property escapes assessment, it is the duty of the trustee to assess the same and report the taxes collected as ")picked-up" taxes. The trustee can not receipt for the property tax if the poll tax is unpaid. The trustee is compensated by commissions from the moneys collected. II. Poll tax. Every male inhabitant between the ages of 21 andl 50 years, except persons wllo are deaf, dumb, blind, or incapable of labor and of earning a livelihood, are to pay an annual tax of $1 for school purposes. This tax is dlistributed amont the school districts of the county where collected in l)rop)ortion to the number of school children in such (listrict. It, appears only ill reports of count)y revenuie. This tax imust be paid before the propertv tax will be received, and its payment is a prerequisite of the enjoyment of the elective franchise. Delin(quent poll taxes may be collected by distress and sale or garnishmnent, and the officer is entit~ledl to 12 per cent commission and fees for his services. III. Inheritance tax. All estates, real, personal, or mixed, passing by will or under the intestate laws of the state, or transferred in contemplation of deathli, other than to the father, mother, husband, wife, and lineal descendants, are subject to a duty of $5 on every $8100 of clear value. Estates valued at less than $250 are exempt. IV. Corporation taxes. Corporations, like individuals, are sul)ject to the ad valorem tax on property. The value of inltangible property is reached by an assessment of the capital stock and bonded debt. Privilege taxes are collected annually by the comptroller from the following corporations, in lieu of all other taxes except ad valorem: Express companies-if lines in the state are less than 100 miles, $.500; more than 100 miles, $2,000; sleeping car companiies, $2,500; news companies, $500. Railroad companies —cop ll)anies exempt from ad valorem tax, per mile, $120 (special co(ntracts frorm eleven colnpanies to pay $4,500 for ten years in lieu of all otlier taxes authorized). Trading stamp companies, in each county, $500; merchants using stamps, $250. Telegraph companies-25 to 100 miles of wire, $2(0: 100 to 300 miles of wire, $200; 300 to 1,000 miles of wire, $700) 1,00) to 6,000 miles, for each 100 imiles over 1,000, $20; for each 100 Illiles over 6,000, $10. 1Railroad terminal companies —ecount ie of 0(),0(X00 inhabitants, $500; 70,000 to 90,000, $400; 50,000 to 70(X000, $3(0. Teleplhone colmpanies —c()unties,of 50,000) inhabitants or over', ('(l1 instrument, 50 cents; 30,000 to 50,0011, each instrument, 35 cents: less thian 30,010, each instrument, 20 cents Insurance companies atn' required to p)ay the insllran(,e cominissionr- foreign fire, life, and all ili (r companies of other states, 2) per cent of the gross premium reccipts inl tle st'ate, payable semiannually, January and July; lmutual fi'e co(lpanies of the state doing bu)siness outside (county of domlicile. $:300. Building and loan associattions-caI)ital paid in, up'to $10,000, $2; $10(),00}() to $25,0(X), $47: $25,000 to 501,00(), $95; $50,)000 to $100,0)00, $1-10 $100,000 to $150,000, $187..00:$150,(00)0 to $200,000, $280': $20().)00 to $250,000, $375; $250,00 to) $300,(00, 468: $ 300,000 to s350,(X0), $562.50; $350,000 to $400,00(),.(;5(;: S400,0001 to $S4,50,(N), $750;): $4-50,(X)) to $500,000, $893: each additional $100,000 or tract ioln,] part, $92.50. There is a penalty of 1 per (''t per day for tlhe (loll)lylnllint of privilege t laxcs, a1.1nd to eX(erc'se((' a11l pr)iv;ilege witlhout. lirst paying the tax is a misdemeanor for wlich tlie fine is $5.0 to $5). V. Business taxes iand licenses. The following occupations aire declared to )be privileges, and the taxes thereonl are collected an:nully by the county court clerk unless otlherwise stated. A privilege is detited to be tlhe exercise of a business or occupation lwich requires a license. Tihe imposition of a privilege tax is not to b)e construedl' aIs a release or exemption fromnl tlhe a:(d valorem tax unless specially provided. Merchants are to pay, in addition 1, tlte adl v\-alol'el tlax upon the average capital invested by thell in their Iusiness of 50 ()'('cets on $81()0, a privilege tax of 15 cents on ea(ch $100, 7. e('(it of wllichi is for scllhol pir)'l)oses and 71 c(entss for state purposes. Ti tax is llf'vl'r to be less thani $5: $5 is to be paid wh'en the license is takell tiut a1(1d e(liually divided between tile stiate tiand the countty. At st ract comnpanies-cit ies of 35,01)0 i nabiatants (o (,ver, $5-() I(0,-(000 t 35,0,X) $25; less than 10,000), $10. (Adve rtising co)llltl)anies.- st ret ca rls, counlties of 60,)000 inllhabit lats () o ver, $1(0) c'ounties of less i t ia t(),()0(0, $25: dtuinmvi cars or railrota cars, counties of 50,0() illnhablitlants (r over,:50; coIunties of less than 53,000(, $25: railroad (ld(pots in each (conty, $10. Artists d ld txi dtts ptr r iti ad tig discts of orer 20,000 inhablitants, $25; 6,000 to 20,00(), $15; 2,000) tIo 6,000, $7.50; iunder 2,(X)0 $5; galleries, outside cities and towns, $3' traveling galleries, for the state, $50; agents for )ictlllre enllarging ouitside state, $20. Auctioneers-cities of 35,000 inlhabit ants or over, $20; 20,000 to 35,000, $15; 6,000X) to 20,000, $10): 6(,00() or less, $5; outside of cities, transient auctioneers, $20 per week. Baseball parks-counties of 50,000 inhabitants or over, $25; 20,000 to 50,000, $15; less than 20,(X), $10; traveling 1a.11 teams not playing in regular parks, $10. Breweries —agents of brew( ries in cities of 20,001) inhabitants or over, $250; from 7,.5(X) to 20,000, $125; 7,500 or under, $50. Billposteirs —cities of 35,000X) inhabitants or over, $50; 7,000 to 35,00), $30; 2,000 to 7,0(X)0, $10. Bicycle dealers or renters, $10. Bottlers (other than natural mineral waters) — couinties of 50,000 inhabitants or over, $75; 35,0(X)00 to 50,000, $50; 25,000 to 35,000, $25; less than 25,01)0, $10. Brokers (other than real estate or - merchandise) —cities of 30,000 inhabitants or over, $50; 20,000 to 30,000, $40; less than 20,000X) $25'; ouitsi(le of cities, $25. Bankers aind insurance companies must also pay this tax if engaged in brokerage lbusiness. Brokers (mierchandise) -ities of 50,00(XX) inhabitants o over, $30; 20,000 to 50,01K), $20); 10(,01)( to 20,000, $15; less than 10,000, $7.50. Butchers-cities of 20,00f0 inhlabittants or over, $15; 10,000 to I 20,000, $10; 6,000 to 10,000, $7.50: 3,01)0 to 6,000), $5; 1,00) to 3,001)0, $5. Wholesale ( dealers i fresh eatit atl ( (cold storage companiescounties of 50.(000 inlhallitlants (,r o)ver, $150; less than.50,00) and over -40,0()0, $75; less than 40.(000}, $10. (igar stlatinds —ities of 20,000 inlilbitants or over, $10; utnidr 2(,()XX), $5. (!heck roomn —when the charge is 10 cents per day, $20; when tle chlarge is less than 10 ceints per day, $10. Circuses and elll('llgies —'Ounlies of 50,000 inhabitants alrd I over, $200 per day; 15,0X) to 1()0,(0)0, $15() per day; less than 15,)(01), $25 per day; sleight of hand, 20 )) er day; other exhibitions, $15 pl(er day, $3() l)per week, $100) per inlt I; t raveling companies (outside1 taixed theaters), $5 per day, $,25 pe r week, $100 (per monthl; co1(ncerts, s a:,,gic lantern hows, etc'., $5 ' er( day. Trinedl atlill'l exhitbiiol-s — c'Iinties of 5(0,0()(X) inlhablitalts ()r verI, $30 per (lay; 30,0()) to.50,())000, $25 1er day; less than 30,(XX), $15 )er day. Wild West s1ows c(moilnties of )150,000 ilnhablitans or over, $150 per dav; less thalln 5().()1}), $75 per dav. (oal and (oke dealers cities of 35,000()) ililalbitalttts (' (over, $30 t:;,())() to 35,(0)(), $15; less thanl 6,)000(, $5: outsii(b cities, $5. Coal il or )etrol'm prodlts ---— (itie(s,,'of 3(}0,000)}(} inhabitants or over, $20: 1(),001) to 30,(X00, $100: 5,000 )()(} t 1)0,000)(, $75; 2,000 to 5,()00, $,,)0 less than 2,(X01)), $25. Coll(ectiof ag'('li('s c ies i (f f- 2)0,000)) iniabllitantl.s I, o ver, $20; less tlxia 21(),001), $10. (Commerc:iil' aef('ies..... 'ities o(f 20,0(X) inhillabitaits (, ver, $1251; tnder 20,00(})). $50; locaIl, $11. I [Constrltiction opie —foegn, in each coiuntl, I$50; dolmesic, il eactllh c(o(:,lunyt, $15. ( ctt)onseedt-oil ills -- pl. l Its )l'iss[ng uliltlr 1,(X) tonls a lnulllyll,, 915: 1.()00 to $5)(), 83(); 5,(X0) to 1(),000, $40; 11),01)() t, 2(,(X)(, S(;0); 2)(),00() to ( 30(1000,.$1001; 30,000 t() 5{.),00)0, 794 WEALTH, DEBT, AND TAXATION. $150: 50,000 to 75,000, $200: 75,000 to l00,0t)0, $300: 100,00%) or over, $350. Cottoni compresses-pressing 1 to 20,000 bales periititifl $25; 20,000 to 50,000 hales per annum, $50 5,0to1000( ) ae per ann m, $10: 10000 bales or over per annumn, $M0. Cotton factors-cities of 20.000 inhabitants or over, $25; 10,000 to 20000(),S $15; 5,000 to 10,000 $7.,50; less than 5,000, $5. Distillers of whiiskvcapacity 10 barrels per (lay or over, $2.50, 5 to 10 lbarrels 1)1r dhv $150; 2 to:5 barrels per day, $7 5; 1 to 2 barrels per day, $.'25: less thatn I barre] per (lay, $10. Distillers of hirandy-capacity;) hirrels orI over per day, $10; less than.5 barrels pe r day, $5. D(a hrt iii tlIettci tickets — cities of 40,000 inhabitants or oxver, $l5 20,000 to 40,000, $10: 10,00 to 20,000, $ 5. Lunch houses arid stands cit i( otf8 1)1) inhabitants or over, $10; 5,000 to 8,000, $5; undlr I ) Ot)% $2.oO.- I at lr Irenovators eachi county, $2,50. Buying fee oif xwitro sses or lhccvi's of courtcounties of 50,000 inlhalitan'tS oi oxvir, $100; 2t) Ot0 to 5t),000, $50; 10,000 to 20,000O, $5; less than tO 000()% $2t). Elect in]( light (comlpanies -cities of 100,000 inihabitan-ts or oveir, $750, O500) to l%)O,Ot)(, 10,000 lightsi or over,.,50t); 7,500 to It) 000 lights, $l00, 000) to 7,500 lights, $75; 2,500 to 5,00%) l4igts,, $50. uijier 2500 lights, $0' cities of 20,00() to J50,)00% inhiabitants,.5,00) ligtits and. ox r, 8250) 2,50% to 5,000 lighits, S5..i; under 2,50%) lig~hts, 2~0; citieI It) iOO() to 20,000 inhlabitants, 2,500 lights aInd over, $1350 nuder '2,500 lights, $20; cities of 4,00%) to 10,50%) inihabitants,, $75; 3,000X to 4)00t) It) 1;,000) to 3,000, $20; under 2,(0)0, $10. lorries-( ities of 10) tt0t inhi iahitants or over (within 5 iiiiles), $50; 5,00%) to 10,000, $30: 3 )00 to 5,000, $20; less than 3,00%) $5, coutmies more than 5 mniles from cities, $5. Flying jennie~s —cities of S),%)t00 inhabitants, $100; 20,00%) to 50,00%), $50; 5,000 to 20,000, $25; under 5,1)00, $1.5; counties outside cities, $1 5. Fortune tellers, $10. Fruit, stands —cities of 50),000 inhlabitanits or over, $5; nuclei 50,000, $2.50. Futures oni exchange — cities of 30,00)% inhabitants or over, $400; 20,000 to'30,00), $300; less, than 20,00t0, $200. Gainesbilliard, pool tables, alleys, shooting galleties, etc. — cities of 20,000 inhabitants or over, $25;: 10,000 to 20,000 $15; under l,0,0%.)0, $10; counties outside c-ities, $2.5; throwing rings and otheir devices, $1.0. Gas compa~nies-cities of 70,000 inhabitants or over, $700); 30,000 to 70,000, $350; 20,000 to 30,00%), $2,50; 1.0,000 to 20,000, $125; 4,(000 to 10,000, $75; under 4,000, $oO (cities of over 8,000 supplyin~g gas for commercial purposes must pay this tax). Hotels —for each room, 5%) cenits; towns of I,0() to 5,000 inhabitants, 25 cents; under 100%), ito tax; summer resuirt hotels, 50 cents. Hucksters —cit ies~of 35,000 inhabitants or over,,%5; 5,000 to 35,000, $3; 3,00%) to ),0%)0, $2: uindler3,000), $1. V — cities of 315,00) inhabitants or over, $100; 15,0%) to 35,000, $75; 6,0%)0 to 1,5,00%), $50A; 2,500 to 6,000, $11); 1,00%) to 2,500, $5; ie sold from cars, ini eachiciounty, $5%); dealers uising wagons, per wagon, $5 (tax does not apl)I1i ini toxvns untder 1,000). Intelligence offices, $1%); itinleranits, Phyvsicianls, etc.-, $lt00. Land stock companties — capital $l00) 000 (ion over, $25; $5 '00,%)O ) *t10%)%0 %),0 $15 liundet'$50,000t, $1. L atundritos eit ies of20,000 inhiabItaitits (it over, $50; 5,0X)0 to '20,00), $25; 1,00%) to 5,000), $7.50, under I,0)%0, ito taIX; agenlts for laundries outside of stato, $1 0. Lighitnings, rod dealers" and)( a g'ents, in cacti cou nlty $100; lwhlting( com1panies (other thaii elect ric moold gtas), $100; lights for stieets, mirihoad and sleeping ca s -- i )e f Sth ) inihabitaitits 01 ovei, 11 )00 9 0 0 0 t 50,001%, $215; tinder 21,01)1), $1it. Liquor dealers (ini addit ion, t axed as,, other merchantis) - tolsi,$2)0( retail — citt(es of 6,%)%0 inhlabitanits or over, $20X); tinder 6,000%, $5);boftts anld mi s, $200. Livery, sal and feed stables —cities, ofI 10,)000 inhabitants or ove, eoac I staill, 4%) cents; 5,0W1 to 10,00 ), 2%) cents: unadir.5,1)t) 10 (cunts. Luimber dealcirs, privilege atud ad x'aloremo tax as III(,n'tiltt l t iu i e u i botx('s, phioitogi'ap hs, et.- ti k little so, $1.0; pe nnyv-in-the-'slot, $2. 530. (Chance or prize mnachtines, or those kepjt. iw saloon keepers, $1.00. Iristita toe agents, coimnneitciig, business Ibtet(xxctt Jatnuary I and April 1, $11); c oriiteticing- Iusittess be w en A pril 1 nmi,jtl 1V $7. 0; Coinrueneitig linsiiess between July 1 and Octoboer.1, $S; cominnencinOg b uL siness muS frterm October i, $2.50. Pmurk11s ( diiisii fee), $100. Pawxnbrokers (alsio tamixed iii iuictciantis) — cities oif 30,1)0) itililahitantis or over, $ISO0; So0t) to 30,000, $75: 6,000 to 8,000, $75; under 6,000, $SO; outside cities, $11). Playitng cards ----whiolesale. $20; retail, $S. Peddiets, onl foot, in cacti county, $10; withi horse aid vehicle, each county, $20: more thjan oune hor-se, inl each counity, $10; patemot medicine, on foot. or horse, in eachi county, $1150: patent mnedicine, horse anid xwagon, in each ('otinty, $200; school apparatus, imaps, charts, in each county, $l,5); lhorse and vehicle, $300:- each additional horse, $100; coal oil and gasoline, $10. Park and race track associations, $200. Plumbers and ras titters (taxed also as mierchiants) —cities of 35,000 inhabitants oi' over, $20;- 10,000 to 35,00)0,$15; S,000 to 10,(X0, $~10; tinder 5,000, $5. Dealers iii ranges and clocks (not reqluiredl of nierhlanits)-counties of 35,00%) inliabitatnts or over, $25; 2%),t)00 to 315,000, $20: under 20,000, $1). Race tracks and bookmnakers —1 mile track, $200; otie-hialf mile track, $1150; one-fotmrthl mile track, $1%0:, bookiiiakers, per book, $100. Railroad ticklet scalpers-cities of 25,000 inhabitants or over, $75; 10,000 to 2.5,%)0, $5%): under 10,000, $25. Real estate (lealers-cities of ox'er 50,000 imuhiabitaInts, $40: 35,000) to 5SO,000, $30: 20,000) to 35,000, $20; 10,0)0 to 20,000, $15; uindter10,(01)0,$5-;couinties outsidlecities. $5. Stockyards, pelts, etc.-counties of %iO,00%) inhabitants or over, $751; 40,00%) to 60,000, $,50;1 under 40),000, $15. Sexwing machine companies and dealers-(in lieu of all taxes'except merchants' privilege and ad valotemn taxes),$2001);foureach agent (excep~tnnet'chiants), $5. Securities (dealers in notes, ete.)-counties of 50,00)0 inhabitants or over, $50; 30,000 to 50,00, $25; 15,000 to 30,000, $1%); under 15,000, $5. Street car companies and durmmiy railroads-cities of 35,000 inhabitants or over, per mile, $8; 25,0)%) to 35,000, per mile, $6; 10,00%) to 20,000, per mile, $3; under 10,00%), per mile, $1.30. Expiess or parcel cars-counties of over 50,000 inhfabitants, $50; tinder 50,000, $25. Skating rinks-cities of 20,000 itihahitants or ovei', $30: 10,000 to 20,000, $15; 5,000 to 10,000, $10; under 5,000, $51; outside cities, $5. Theaters —cities of 40,000 inhabitants or over, $200; 20,000 to 40,000, $100; 1-0,000 to 20,000, $50; 3,000 to 10,M01), $25; 3,000 to 5,000, $15; tinder 3,000, $10; counties outside cities, $50. Turnpikes per tollgate-toll both xvays, counties of 50,000 inhabitants or over, $5O; 30,000 to 50,000, $40; cinder 30,000, $12; companies increasing tolls,. per gate, $2,50. Undertakers-cities of.50,000 indiabitants or over, $30; 20,000 to 50,000, $30; 10,000 to 20,000, $20; 6,000 to 10,000, $10; under 6,000, $5; counties outside cities, $5. Variety theaters, $200. Warehouses, elevators, and storage rooms-cities of 8,000 inhabitants or over, $50; vunder 8,000, $25; 8,00%) or over (paying tax as cotunussion nuerchamits) $25; under 8,000 (payinig tax as commission aterchants), $155; counties over 30,000 ocutside cities, $25. Water companies9 —cities of 50,000 inhabitants or ox'er, $800; 33,000 to 50,000, $600: 20,000 to 33,000, $400; 6,000 to 20,000, $100; under 6,000, $25. VI. Transfer tax. On all transfers of realty there is levied a state tax of $1 per $1,000 of consideration (which is not to be less than the value of the, property). This tax on land sales is held to be not a, privilege bnt a specific tax. VII. Litttgatw-n. The following taxes are, to be chuaMrged to loser in hill of costs: Each suit in laxw or equfity in court of record, $2-.50, each indictienut or presentiiicit, $5; appeal to supreme court inl ermiinal cases xxhcre defendant tinsumec'eSsfuol, $7.30; appeals from (.circuit or cliamcery to supreme court, $5; appeal from justice of the peace, $2.50. It. FEES. Secreitary of state.-Recoording dounestic charter, $10; certified copy. thou estuc, charter, $10; certified copy foreign charter, $20; abstract, forcign cluitrter, $20; tiling foreign chiarter, $20; filing articles of conusolidathoul (iii addition to tax), $25: filimig articles of agreeniemt hbetxween corpo'atfooti~s, $23; charter or certificate of municipal corp)oratiomts, $50; corn ullissiout of notary public, $3:3 commuission of commilissioner of deeds, $10: commuinissiu of appointee of governor, $5; charters of incorporation, not I16 emmndlepower imleaidt~esceit, light, 6%) volts pier hour. TAXATION AND REVENUE SYSTEMS-TENNESSEE. 795 for religious or educational purposes, $25: foreign corporations, filing charter', $100 (insuranc ctomanips Is may tdeduct f'ees to insurance comfmissionier). Foreign corporations on fiilmng charter, for privilege )of entering state pay to the secr1etary of stat 100. (Insurance companies may deduct fees paid insurance conimnissioner.) Charter tax on granting of chlarters or aimendmentl s is one-tenth of 1 per centc upon the capital stohck fixed or the increase. Tlis is to be collected iby the secretary of state as ia privilege tax. Co(rporations for literary o ieigious purposes arc exept. Consolidation of comlpaie.,, hy transfer, lease, or otlherwise, is slbject to a tax of orne-tenth of' 1 p)cr cent on the capital stocl: of 1,t1 1 c(omilpanies, whiclh is to be collected )y the secretary of state as a privilege tax. Insurance cilloissiorne.- -..Doesic utnal or assessment fire insurance l —filiing copy of chairter, etc., $15: filing annual statement, $10. Other coipa nies- fil ing copty of ch(tarter, $30) annual stat(lement, life, $25: annual statemnent, other tihan life, $15: certiticate to agent, $2. COU)NTY REVENUES. A. TAXES. I. The general property tax. 1. Base — The property included and the assessment al1nd equalization thereof are the same for county taxes as for state. 2. Rate ---. The several county cocourts are authorized to levy an annual county tax on every $100 of taxable property, 'not exceeding 30 cents on $100, and exclusive of the tax for public roads, pikes, schools, and interest on the county debts and of the taxes for other special purposes. 3. CollectionSame as for state taxes. II. Poll tax. Same as the state 1poll tax. IIll and IV. Inheritance tax and corporationr taxes. Threre are e no county inheritance or corporation taxes. V. Business taxes and licenses. Each county is authorized to levy a privilege tax upion metrchants and upon other occupations declare( to be privileges, not exceeding in amount tlmat levied bv the state, for state purposes. TIle impl),sitiol of a privilege tax is not to be construedt as an exemption from an ad valorem tax unless so specially proviled. Marriasge licenses (to be used for school purposes), $1. MUNICIPALt REVENUES. A. TAXES. I. The gqeneral property tax. 1. Base —. The property inchluded and the assessnmen a 'ld elqualization thereof are thie same for municipal taxation as for state. 2. Rate. — Municipalities of over 20.000 inhahitants, 15 mills on the dollar: 12,X000 to 20000, 12- mills on the dollar: 5,000 to 12,0(X), 10 mills on the dollar: under 5,700(1. 7 mills ii tlhe dollar. 3. Collection --- The collection is the samtie as for state, except that munitcipal corporations halvinz p)mower under their charter to collect their owni taxes,)t, p1roperty, privileges, and polls mnay plrovi(le lierelfoir by. ordlinance. II. Poll tax. The mnti(ticipatl p)(ll tax is not to exee(ld $1, and the same ratio betweien the am(ount of the 1p)(1l tax and11 the rate on plroplerty is to b)e observe(d as iii siate taxation. III an(d IV. litheritatte tax a rId cor1po'at!.ion ttixfhs. Thelre are no inheritance or corporation taxes. V. Business taxes a nd lice ases. Each tmunicipality is authlorized to levy the same "uprivilege taxes'' as the state and county. TAXING D)ISTRIi(CT REV.ENUES. The several towns, cities, or communities in the state, the popullation of which does not, exceed 30,000 and the charters of incorporation of which have been repealed or shall hereafter be repealed or abolished, are created taxing districts, to be styled taxing districts of the'secon(t class (and known by the name of the town or city at the time the corporation b)ectame extinct). After the debts of the taxingl districts have been compromised with the creditors, the cominissioners may b)y ordinance levy taxes upon all property taxable for state purposes and 1)pon all privileges and polls, to defray tlhe expenses and pay the compromised (el)bts. A tax of $1 on every $100 is levied on property and one on merchants equal to the state tax. ScIHOOL {REVENU ES. The interest on the pIerlnanent school fund and other state school m ioneys is app)ortione(t by the comptroller among the several counties according to their school population. ]bhe state po11 tax gtoes to the public schools in the district where collected, and the state tax of 1~ mills on the dtollar assessed( oi1 all property is paid over to the comunty trutistee in the county where collected for distributionto tho tl school districts. In addition. when the income fronm lihe state fund and othier soutrc(es is not suficient to ke(,ep u1p a public school for five Ionths in thle year, countris may levy on p)rope)ty, )polls, and( privileg(es enoughl to keep them uip six ionths, but suchl tax is nIot t XC(t to excee the enir siate tax. MuniciIpal corporations lmay valso iimpose an additional tax. 796 WEALTH, DBT, DAND TAXATION. TEXAS.1 Texas depends primarily upon the general property tax for state, county, and local revenues. rhere is an elaborate system of " occupation " taxes (,on various lines of business, incorporation and franil:lise taxes 011 corpoprations, and some special taxes,on the gross receipts of transportation and insuraince' (comlpanies. These taxes are in addition to tlie g('lera 1t, poperty tax. There are also state, county, arnld il nici'iplal poll taxes, but no inheritance tax. cONsTITUTImONAL PrO )VIsi ),,xs. Axt'IiLE Viii. SEC. 1. Taxation shall he equal tand 1uniifolm. All property ill this state, whether ownled biv Ialltral pI)erson.,s,)r.rpIot,, at iolsi, 0tler thanl mliunicipal, shall be taxed ill proportion to its value, w}hich shall he ascertained ais imay ie provided b law. The lh legislature Iiiay inlipose a poll tax. It maiiyx a lso impiose cc'Iupation taxes, b,,{, h ltot l lip naturail pIersons and upon corporationis otlier ithai n mnmicipal, doing anry business in this stalt(. It nmaiy also tax inc0omes of hloth natural perisons and corporatliors othe'r llhan ll unicipal, except that pi)ers('ls engaged in Imechllanical and aigricultura-1l pursuits shall neveier lie required to pay a'n occlupation tax: I,'oridcd, That two lundred and tifty dollars' worth of household and kitchen furniture belonging to eac1h famnily in this state shall be exeimpt from taxation: Aid pro tided/t/rth/r, That the occupation tax levied b'y any 'counrity, city, (or town for any year oun persons or corporations pursuing anyv profession or busiiness shall inot exceed onehalf of the tax levied by the state for the same period o(n such profession or business. SEc. 2. All occupation taxes shall be equal and uniform upon tlhe same chlass of subjects within the limnits of the authority levying the tax, but the leghishitture may by general laws exenimpt. from) taxation public propertxy used for public purposes; ac(tual places of religiouis worship; places of lburial not hlield for private or corporate profit' all buildings used exc lusively and owned by persons or assoiationis of persons for school purposes (anrid tihe necessary furniture of all schools), and institutions of purely pIublic charity; and all laws exemptinTg piroperty from taxation other than the property above mentioned sluall he void. SEC. 3. Taxes shall be levied and collected by general laws and for public purposes o(rly. Sic. 4. T1le i)ow'er to tax corporations and corporate property shall not beII surrer(!ered or suspended by act of the legislature b!y any coitract or grant to wlhichl the state shall be a piartly. Sic{. 5. All property of railr'oad companies of whatever description lying or be(iing wit.1 ill the limits of any city or incorporatledl toil wvithin this state slall bealir its proportionate share of muniicipail taxation, and if any such l )rohi er'ty sriall not have been heret.ofore rendered, the alltho(ities of thie city or tovwnl withlin xvhichl it lies shall have power to req'(uire its rendition iand collec't ithe usual imiunicipal tax thereon, as onil other prol)erty lying within sidl Iuiin cii pihlit vy. SEC. 6. (Nio ironexy sliall be dIrivawl from the treiasury but ill pursuallllce of specific approlpriatioris:iiade hv law: nor shall any aplpropriatioln of 111money 1e made for 1 lling'i{' t'ermi tIli txxv) years, except by the first legislature to assellble unde1ii lr tils colist iii o t i.) Sr,,'. S. All property of ratilroad coriliaiies shlall )e assessed and the taxes (ollec(ted in the several ('counties ii which,i said property is situated. inrcludin' so muh(ll of the roadbed and fixt i,, uas sshall lbe in each couitxy. Tlic roiling stock may be assessed in gr(ss in the co.nrit where tlhe principail ollic, oft tlie compainy is located, aiid the c'iunty tax p)aid uponl it I hlis (icompilati)on is derived mainly froil i ti ile fi(lxing souirces' Savle{'s iArii(tated( ('ivil Statutes (of t lie' State of Texas. Savles 1and Savyles': Tlw (Giliert Book (Compativy, St. Louis. Mo., S)S. Sulpplemelnit to 'Sles's Anliotaited Civil Staitits, 1S97 tIo 1901). W. WV. I lerrol: ' lie i( i l[ertt Book ( 'oaypa Iy, St Li is, Mo. 1(. 1 ]X)3. shall l)e apportioned iby the comptroller, in proportion to the distanice suchrI r oad / ary uc t hrough ay ty, aImionil tire several counties thrio'ug} l Whi.lch tile road Ipasses as a part of their tax assets. SEc. 9. Tlie state tax on property, exclusive of the tax necessary to pay thie pnublic debt and of tile taxes provided for the benefit of public free sch'iools, shall never exceed tllirtv-five cenIts on the oille hunlldred( dollaris valiuaition; and no county, city, or tiow sliall levy more thanl txwentyfive cents for city or cluntyv r pur'poses, ane d not to exceed fifteen cents for roads and,bridges on the one hundred dollars valuation, exceptp for tlie l)payent of debts incurred prior to tle adoph)tion of the amendment, Septlembi'ier twenty-five, ann:o domllini eighteen hIundltl ed arnd eighty-' three: and for tlhie erection of public hbuilditngs, streets, sewers, waterworks, anid otther permanent. improvernments, not to oexceed twenty-five cents on tlie one hundred dollars valuation in any one year, and except as, is in this comst itution oitlherwise provided' and the lehgis.lature mtay:lso authoriirize an additional annual ad vahloren tax to I(:be ixleed and cioljec'ed('(t for the further maintenanll ce otf ipubllic roads: Piro'ided, That a miiajor'ity iof the qualified property taxpaying voters of tihe county, viot inrg at an election to be li held for that purpose, shlall vote suchl tax, not to exceed fifteer cents on tihe one hundred dollars valuatiorl of tliie property subject to taxat ion in such outrnty. And tiie legislat.ure may pass locali laws for tlie maintenance of public roads and higlhways withouitt tile local notice required for special or local laws. SE:c. 10). The legislature shall have no power to release thlie inhabitants of, or piroperty in, anIy county, city, or town from the payment of taxes levied for state or county purposes, unless in case of great public calamity in any such county, city, or town, whon such release may be made by a vote of two-thirds of each house of the legislature. SEC. 11. All property, whether owned by persons or corporations, shiall be assessed for taxation and the taxes paid in the county where situated, hut the legislaturic mnay by a two-thirds vote authorize tle ptayment of taxes of nonresidents of counties to b)e made at the office of the comptroller of public accounts. And all lands and othiler property not rendered for taxation by the owner thereof shall he assessed at its fair value by the proper officer. SEC. 12. All property subject to taxation in and owned by residents (of unorganized counties, sliall be assessed and the taxes thereon paid in the counties to which such unorglanized counties shall he attached for judicial purposes; and lands lying in aind owned by nonresidents of unorganized counties, and lands lying in the territory not laid oil' into counties, shall be assessed and the taxes thereon collected at thIe office of tihe comptroller of the state. SEc. 13. (Provision for tax salehs and redemption.) SEC. 14. (Election of county assessor for a two-year term.) SEC. 15. (Taxes on land to bie a lien thereon.) SEc. 16. (Sheriff to be co'llector of taxes for tlle county, except in counties having over ten tlhousanid inhabitants, when a colhlector is to be elected.) SEC. 17. The s)pecitication of the objects and subjects of taxation shall tinot deprive the legislature of the power to require other subjects or objects to ibe taxlXed, in such ]niinoer as nmay bhe consiistent with tihe principIles of taxation fixed in this constitution. Saic. 18. The legislature shall provide for equalizing, as ne'ar ais may be, th-, valuation of all prloperty sul)ject to or rendered for t axation (the culnit xcommissioners' court to constitute' a board of eqlualization); and ln:v also) provide for the classilication of all lands and titlo's. SiE(c. 19. Farm products in tle handls of thIe pr)oduer and t'amily supi)i's for home and failrm use anr' exe'pt froim all taxation until othe'rwise directed li)v a two-thirds vi )te of aill tlhe miimbiers 'Ilect( t)o hoth houses of ti' legislhature. ARTICLE III. Si:<.. tS. Thie legislantnmu', sihal nrot haxe (lie right to levy taxes or il|mpose 1uin'(1,ns upon the peol'e, exc'ept to raise reve('lne' sufficieintt for tli( ieo'nuniuIl aidministratiol ()f the gioveir'nment, in wxhich iiay hobe includedh the ft'l(lowing p)11rpos)(-es: TAXATION AND) REVENUE SYSTEMS —TEXAS. 797 The payment of all interest upon the bonded debt of the state. The erection and repairs of public buildings. The benefit of the sinking fund, which shall not be more than two per centuml of the public debt; and for the pavnyent of the present floating debt of the state, including matured bonds, for tie payment of which the sinking fund is inadequate. Tlle support of public schools, in which shall be included colleges and universities established by tlle state; and tlhe maintenance and support of the agriculltural and mechanical collgees of Texas. The paymient of the cost of assessing and collecting tle revenue; and tlhe payment of all officers, agents, and employees of the state government, and all incidental expenses connelcted therewith with reference to tlieir valuet in the several countieas. The support of the blind asylum, tilne dlef and dunmb asylum1, and the insane asylum, the state cemetery, and( tle public l)oulndss tof thle state. Tlhe enforcement of quarantine regulations on the coast of Texas. The protection of the frontier. ARTICLIE XI. SEC. 4. Cities and towns having a population of ten thlousand inhabitants or less * * * mn le vy, asses a lnd collect an annual tax to defray the current expenses of their local governme-ntt, but sluch tax shalll never exceed for any one year one-fourth of one per (cent, and shall Ibe collectible in current money. And all license anlld occupat ion taxes levied, and all fines, forfeitures, penalties, and other duies accruing to cities and towns, shall be collectible only in c(urrent money. Sic. *. Cities havingnmore than ten thlousand inhabitants mal * * * levy, assess, and collect such taxes as miay be authorized h)y law, but no tax for any purl)ose shall ever be lawful 0for any one year which shall exceed two and one-lhalf per cent of the taxablle property of such city: and no debt shall ever be created v)y anyv (ity uil(ess tt tlhe saile timle prov(ision be made to assess and collect annutlly a suffii(ent sum tI py t() ja tlie inte('st thereon and create a sinking fund (if at least two per ce(it thereon,. SEC. 6. Cournties, cities, atid towns are a(uthotriz(d, in suIIch mod()(e as mi.ay now or may hereafter be provided by law, to levy, assess, aiid c(llect the( taxes necessary to pay the ilnterest aind provide a silking fund t(o satisfy any indebtedness heretofore legally mladel and un(dertakeni; ibut I1ll such taxes slall bet assessed ad a collected separatily froTmi that levi(ed, asse(ssid(l, and collected for ciu rent expenses of 1municipal government, at ni sliall, when levied, specify in tlie act of levying the )II iurpose therefor. 111(1 suchl taxes imay be paid in the co()tpoi))s, ()nds, or )tll'er indebte('(uless for tlie paymeniit of which such tax may nhave b(ee levied. SE(. 7. (All coiuntties and citie(s bordering o()i t(e coast of tlie Gulf )f Mexico are hereby autliornized, upon( a vot(te of twio-thlir(is of the taxpayers therein (to bei ascertain'ed as maxy be pro vid((ld by la.w), to l'evy and collect such tax for construction) of sea walls, }1renakwacers, (' sanitary purpos(s as may be) autthorized by law.) S:EC. S. (The prop)(erty vof co(iuities, cities, and towns hIl( for publlic purposes is exempt from taxation.) SE. I). The legislature nimayconstitute any city or to>wnii a separate and independenit school district. And when tlhe citizenls oi any city or i town have a chlarter, autblorizing t(ie city autlhorities t) levy atld (')ollIct a tax fuor tlie supl)ortt and ilaintienance of a ipublic instit cition of le('arning, suclh tax may ht(ereafter be levied and collectedl, if, It ll (lctin held'l f(rI that. purpose, two-thirds of tlhe taxpayers of such] city )or t)own shall vote for such tax. OFFICERS. The officets most directlyx concerned xv itl taxation are: (1) Town amnd city assessors, I.lected (every two v(in's. (2) Town and citv collectors, elected every two -years. (la) County massess(or, -lectecd by the coun ity for a term of4 two y'ar's. (2a) County collehctor, (el(cted for two years in c(iuti(s with a population of over 10,0()00 in others.q thie sherilff is ex oficio (collectIr. (3) County board of equalization, composed of the co(mmissioners' court of the county. (4) Comptroller of publlic accounts. (5) Board of equalization for uniorganized counties, consisting of the governor, attorney-general, and secretary of state. STATE REVENUIES. A. TAXES. I. The general proper ty tfa. 1. Basea. The jproperty 'itcludcd (aTi( ceremp)t. —Al property, real, personal, or mixed, exceptI sIuh as is expressly exemnlted, is subjectt to taxnltionl. (1) "Real propertyv, for purposes of ttaxat ion is (onstlrued ( to include tlhe land itself, and all buildings, structures, and ilmlllpr()emlx ents or other fixtures thereon, and all righits andl privileges nipp, r'tainilg tlhereto(, and all mines, minerals, quarries, and fossils in and uhder thel, sam,,i. (2) " Persional propertyl' iecluides all goods, chltltt(ls, anild telr'ts, and aill moneys, credits, and l,(bonls o()wned bIy c(itizens of tlhe st ate. wlhetl ler tihe same )be ino.() out of the state all ships b)elongin toc iilllablitanlts if registered in tile state, whllether at h1omI)' ()r abluroad, atid all i1capIital il\tvest ed thereinl all Ioi()nevs at inter''est withlin (rl without the st.at(e d11i to tlie (owner\\ al)bove wh llat lic pays intericst fo(, and 1 ill otlier cldebts duie ()v\er am)(l a})ove al person 's ilndebt(edssd ll,luli ( lic stock and securituies: al l stock in co('rlorations (except Inational tainks) out of tlhe stlate (iwned(1 1) resit (denlts all les miial estate (of iloneyel cotlrporatiolls, ' whether tlle omwners thelreof are residellts or nollonrsid-llt,;ts the iilcollme of iian anntluity, vunle-ss t(lh caplita;l (of suca (iitnnuity be tiax(ed wit}hin tIhes stalte: all shiaires iii aniy natiotm]l bm)ankI all impll)rove)llmeits ) l}aI lmdi title tio w}hilch is still vested in tlme state or in any ri:ilIr()lad (o mpmtlllv, oir whlich 11aIve beell exemll)ted fromli taxxaltion for tlie })belleti ()f 111i (, )yl)()l p tiol wl()hose proper)(l t is not suIbject to tlie samie Iod(e anlill mille )tf taxatioi as otler propt)erty. (3) Exelmptions, itn addition) to pli )ic properit, Ir-(: Public s(ichools, collI(ees, aticieindmiets, and all endl ( mic)x llent ()f ilstiitutionls f Im learnigi nlt)t used with n viewx t I p)roftit, bltI lels(elhl(ld i-st atl.s el(tl1 u(lller l any college or university ' re nollt exempt ceme(' t cri(es inmstit ltionlls olf pu blic (charit v fire engines s and Ilirsesm Illrket ho()use's ) Ilic libraries-s holsetlhold furniirt;e of thie value ()tf $250 )er ftamlily; antl all amn111mul pensions granted b) the state. 1). Assessm.ent. ---In gen>eral thlere is but one assessmelnt, ma(le a.1ntimally b1y tlie co-unty asessessors, w ichl forms the )basis of slate and(l clutli ty taxes. All property is assessed aus (f Janutary 1, at its true a.ld( ftll value, whichlI is tl 1)( pri(e tI (ltt (!01l be obttailied( for it at a private sale -whetre thle p)r()l)er(t is situated(. The taxpayer states to) tl(e.tssess(or ile list a.nd value of lis p)rop)erty, and tle assessor is reqluitied( to swear thle owner that the ive(lt:i;ry (con(:taills at true, full, and complete list of all lhis taxatble pl )rl()erty. Tlwe valuation as re(nderled iM tlhe list of the taxpayer is to,a( c(rtaimn ext ent b)i(dinig ) upon tlie assessor, and if hle is not sa.tisfiedl, lie must refer his estimllate to tie b}oard of eq(lIaliziatioll of t]ie xcounty an(d inot ifv the t a lxplayer. hl (c r( ar (' criimi1al penlalties prei(si l(bed for failure to list, ilbut not foir misst.atemen(ts,,f v'aluie. Provision is muah I('m the assessm.1ent oif b)ack tax('es fI'm'r I)r'l(l\-is Vyears ini whiicih properl)( ('t v s ic)lpe)d being" tmidr(il ()or assussd(l. C(red(its iare massisse(.-d u)l f()I thle ba imlance *Ib mi)x',- ii 1(,e(bidiess., blit no deduction is.: i ail)wid fr i ns ll irance premimil, I<ls oi )r subscrip)ti,1on to capitmll st(ock o(r,1belleviolence. Proper(Itx'y o)wie'(ld by residents nd(l li(mated ill ui()rganize(i coulities is to be l assessedi by tlie assessor of the (ci ( ty to which( it is attached for judiciull )lirposcs. Lands of nonre(l'side(i-lts lx igl' i l unorganlized counties mie Iar le }) ssessed bv) the com(tl)pt rollehr of public atc( 1ou1ts. The }))iar(l of ((iuallizatiolln for ths is prtoerty coiss of tlie govermnor, tle attolrneygeneral, and (lhe sec-retary of state. The pro(perty iof co(rl)orations is assessed tlle samoe as other pIropertvy, in accordance with the constituitional requireminent. T]here are in addition, however, various splecial corporation taxes. But shares of 798 WEALTH, DEBT, AND TAXATION. capital stock of corporations which are taxed on their capital andl property need not be listed. National banks are assessed on their real estate, and their sllares are assessed to the individual holder thereof. All tlhe property, both real and personal, of a state bank is subject to taxation. Bank officers must make a sworn statement of shareholders and t(1 eir holdings and shares must also be listed by the shareholder. Shares atlr tilxed(, 1however, only for the difference between the actual (asl value and the proportionate amount per share at which its real estate is assessed. Deposits are deducted from assets. The railroad track and all the property of railro(ads tthat is located in organized counties, except the rolling stock, is to be assessed in the counties and incorporated towns and cities, like t(he Itlolerty of individuals. But all railroad property, including the roadled, in unorganized counties, must be listed'with the comlptroller of pulblic accounts. Rolling stock is assessed bly the assessor of the co(lulty in whlich the company's principal office is located. The assessillent is tilen revised by the board of equalization of that county andti aportioned by the comnptroller of pub.lic accounts to tflle several 0ou1llties ill proportion to the distance that the road runs there.in, aindl listed oll tlie assessment roll as other personal property. (Collectors of taxes of coiunties, cities, and towns a re anuthorized to make up a sutpplemneiltal, roll of unlisted property whicl they discover during collection, and tilhy receive a commission of 4 per cent on property so assessed. Assessors are similarly comllpensated by comnmissions, one-half paid by tIle state and one-hallf by tHle county. c. Equalization. —The county b(oard s of equalization correct errors in the assessment lists and equalize the valuations between individuals. They can only act onl matters of valuation, and the valuation fixed by themt is final. There is no state board of equlalization and no central or supervisory power for the enforceiment of uniform valuation between the counties. 2. RateThe rate for general purposes is fixed by statute f1t 16' cents on 8100 cash value ofl taxable property. The rate fixed for schools is 18 cents on $100 caslh v ll of all taxable property. 3. CollectionIn general, taxes for the state and county are collected by the county tax collector. T axes are due the 1st, of October, aned the tax collector or his deputies attemd at, app)inted places to receive pa)ymenet. Taxes are (lelintlueunt the last day of December, and forced collections are to legin thereafter by levy an1i sale of personal tpr()tperty, but, if no such property is foun(d, a list of deli(qlu(ien(t land(s and lots is to be made up bv March 31, tlie sale of whichl:is advertised alnd enforced by suit. All (irope)lrty is thus liable for taxes andt may be levied on ai(l s)old1, an1d taxes on real property are a lien thereon, whlichl is suplerior to assignmenti, attiachiment, inheritance, or devise. If any person fails to,) pay his taxes by Jantiuary 31, a pen(talty of 10 per cent ou(m ti(, enttire amount of suclt taxs acc:rues, to be paild propol)Itio)ia ntely to state and Taxes ()n lands of nonresidents in uno(rg.mized(l (counties aire to l)e paid at tlie oflice of tlie comptroller of pub)li accout(ilts, who may enforce collectionl. Speciall lr(ovisi(ons are 1mtade fotr thle assessmrlct andl colllectiion of back taxes on l1ands not renldered or assessed since 1S7)0. (Collectors are clomlIensated lty commissions.s o(n tIle tIalmlunts collected. II. Poll tax. Every nale person between the ages of 21 and 60 years, resident within the state on January 1, is required to pay an annual poll tax of $1.50, $1 being for the benefit of free schools and 50 cents for general revenue purposes. Indians not taxed, and insane, blind, and (leaf and dumb persons, andl those who' have lost one hand or foot, are exempted. III. Inheritance tax. There is no tax upon inheritance. IV. Corporation taxes. Corporations are, in general, taxe(d under the property tax above described. There are, in addition, the followi ng so-called ' occupation " taxes: Railroads and steamboat lines pay the state a tax of 1 per cent on their gross receipts from all their passenger traffic within tlte state. hills tax is collected b)y tie comptroller for state purposes. (ounty and municipal taxes on such receipts are not a:uthorized. Express companies pay a tax of 1 per cent of their gross receipts within the state to the state treasurer. Upon failure to lmake tle required report and payment there is a. forfeit of $25 per day. Street car companiles are required to pay $2 per mile of track. Sleeping, pt.alace, or dining car companies pay a tax of 2t per cent of their gross receipts from a1ll passenger travel originating in and ending in this state, but no "oeculpation" tax in addition to property taxes is to be levied by any county, city, or town on said companies. This tax is collected by the state treasurer. A fine of $100 may b)e imposed for failure to make due report and a forfeit of $25 for each day the report and payment are delayed. These companies also pay to thle state a tax of one-fourth (f 1 per cent on the value of their capital stock in use in the state, based on reports to the comptroller, being that proportion of the whole capital stock, after deducting the amount invested in real estate, manufacturing plant, llmaterials, 1an(d properties other than sleeping, ) palice, and dining cars and equipmelnts, as the miles in the state bear to tihe total mileage. Telegraph companies pay 1 cent on every full-rate message sent within tlie state a1nd onle-hallif thailt for aniy message less than a full-rate one. The tax, based on tlhe swor stateme:t (of the chief manIlget, is to be paid quarterly to the comptroller. Railroad messages for running trains and for company use and messages sent oln official business by officers of tlhe United States are exenipt; messages, 1also, are exempt from any county or municipal tax. Telephone companies are to pay an annual tax of 25 cents on each telephone in use by the company in the state, but no other "occupation" tax is to be levied by any county, city, or town. This tax is to be paid to the state treasurer. Any comu)rpany failing to make reports on paymentl forfeits to the state as a penalty the sum of $200. Every life insurance comnlpiny and life atnd accident insurance company is required to pily an111 an(ial1 tax of 2 per cent; every fire insurance company, one-half of 1 per cent; and eachl Ilarinle, health, live stock, guarantee, or accident ipsur anl e company, 1 per cent on the gross Ipreniull receipts in tlhe stltite reported to the commissioner of insurance Ion sworn statements. Pav'llent is mI:lde to t!le state treasuirer. No ic'('p)ation tax is to )be levied b)y oal ty c( tytown, (Ir city (n such co(llpanlies. (1las companies, electric light colipanies, and waterworks comipanies itl cities withl a populaltiol of 10,000 or more are required to pay 1a tax of i:5; in cities with a population of less than 10t,000, $20. xEvery domestic corp()ration chartered previously to May 15, 1897, is I relllired to pay to( the secretary ()f state an annual franchise tax of $10 I dlMay 1. EIvery domestic corporation cthartered after May 15, 1897, is required to I)ay an annual franchise tax of $10, but if the authorized capital is over -5)0,(X)0 and less thni $100,000, $20; from $100,000 to $200,000, $30:,(ve.r $20)0,000, $50. TAXATION AND REVENUE SYSTE41MS-TEXAS.79 799 Foreign corporations,authorized to do business in the stite priy tire following franchise taxes: On capital of $25, 00() or less, $25: from $2.5, )(ft) to $1.00,000, $ 100; over $ 100,000, $100; for each..ddition.ii $10,000 over $100000, $1. Failure to pay forfeits, the right to do business iii the state, and $5 for each month's delaly. Exenmpt from- the franchise tax aire corporations for religious worship, for agricultural fairs and the encouragenment of agriculture, for educational puirposes anid public charity, and cemeteries riot for private profit. V. Buasiness taxres- antd licenses,. There is an elaborate system of taxes on occupations, or priv-iege taxes, levied on every person, firm, comipany, or association of persons puirsuingr certain occupations, on every such occupation or separate establishment: Foot peddlers, $.5; peddlers with one horse or pair of oxen, $7.50; two horses or two pails of ox ii $lt) peddlers with sailboats, $10 for' each county in which they peddle. Peddlers of (locks, agricultural implements, cooking stoves, wagons, carriages, etc., washing machines and churns, $250 iii ac h county. P~eddllers of patent mnedicine!s, $100. This tax does not apply t~o agents of wholesale dealers. Auctioneers, $10 per year; toll bridges, $7 per year; shrip brokers, $10 per year; commissionu 111(n, $10 per year: land ageiits, $5 per year; attorneys, $5 per year; traveling phy sicians, $50 per year; traveling (dentists, $5 per year; local physicians, $5 per year; sluooting gdlleries, in eachl county, $30 per annumn; kiiife, cane(, arid dloll rtieks, $25 per annumi; billiard tables (used for profit.), $20 per annumn pools onl horse races, $5 per day; nine or tenl pili alleys, $100 per annumar hobbvhorses or flying jennies, $15 pet annum. Theaters —citie of under I,50() inlmhaitanits, $1 per day; 1,500 to 3,000, $2 per day; 3,000 to 5 Ot)0, $3 per day; 5,000 to 10,000, $4 per day; 1.0,000 or over, $5 prr day. Opera houses and theaters pay an annual occupation tacx of $25. Merchants-annual purchases amounting to less than $2,000, $3 per year; $2,000 to $15),000, $6 per year; $5,000 to $10,000, $12 per year; $10,000 to $15,000, $20 per year; $1.5O0t) to $25,000), $25 per year; $25,000 to $50,000, $60 per year; $50,000 to $l1t),OWt, $125 pur year; $1,50,000 to $250,000, $1,50 per year; $250,000 to $500,00t1, $200 per year; $500,000 to $750,000, $250 per year; $ 750,00t) and over, $3M.t per year. Merchants removing fromn jlace, to place and oflering for sale banikrupt stock,'' fire scale,'' etc, —first inoorth, $100; subsequenit months, eCachi, $20; if business is to continuesix mouths,$lt); If businessis to continue twelve mlonths, in addition to $100, the suni required of reguilar mierchants. Fortune tellers, clairvoyants, and iriesinerists, for each county, $lt) per annuim; brokers and bankers, $50; photograph galleries, $10; circuses-admission $1 for exhibition, $250; adimission 75 cents for exhibition, $200; admission 50 cents for exhibition, $100. Mtenageries, mulseumlis, side shows, $10; acrobatic shows, $lt)' sleight offlhand, $2.5; dIog fights, $500: cockpits, $50; concerts, $2: livery stahbles -per stall1, $30; per hack, $30. NV;agon yards, $5; insurance adjusters and 'agent~s, aninu al tax, $5; local insurance agents, $5; local insurance ageutfs, industrial life companies, $2;, lightning rod agents.-t~o state, $100; to county, $50; dealers-to state, $36: to (outriy, $18. Cotton brokers — city of 10)00( inhabitants 'cued over, $.35; less than 10,0(), $18. Pawnibrokers, $150; cotton, wool, or bride bouyers, $lt); sewing roar-limle ag(,l-enis — lu) state, $15; to (count'r, $7. Loan agents-to state, $1;-0: t~o (ouility, $15. Credit agencies (rio corirtx, e(ty or- town tax), $30t) sk~at hgI, rink-s, $2.5; baseball parks, iii toxwus of 5) 00 inhalbitantls or inure, $2.5: steam latn dries, $10; ice dealders —city of 20,00t) inhabitant's or 10Non $50); 10,0(XX) to 20,000,$30: StI-),0to10Ot)000$2N): less tha-n 5),0(0), $1t. iPace tracks1 mie, $0()I ure-ic-hlf rmile, $50. Grain elevattors -acit ove 100,000 bushels, $,'0: caaiy50,00) t~o 100,0(X) buishls(, $25. Phonoiugraphs, etc., where fee is chaerger, $25; kinetoscopes, c-itrrnatogyraplrs, $25; panoramnas-state, $10: county, $2. IDealers hi cut t~otscevl oil, $2.5; exhibitions fur sale of mnedicines —to strite, $50; per (xliilbit~ioii, to the, counlty, $2.,50. ('rnomissioin inerchianits-cit~y of 10,000 inhabitants or over, $50; less thani 10,00(, $2.5. Cigarette dealers, $10 per annlum. Liquors-retail (lenders, selling, ini quanttiso1galn r lss $300; wholesale dealers, selfl~ IIg inn qianitit irs of.1 galloni or more, $300; dealers selling malt liquors excluiv-Nely-, $50; derders selling on prescription ii_: local option districts, $2tt0. These taxes are to be paid nuot less thani three miouths before the occupation begins:,- all arrearages of trixes mire a. lieni ripon nil the stock and fixtures used i n the business which rmax- Is foreclosed by sale. 13. FEES. Secretary of state.-Charters and arriidendiets if railroads-, tc-legraph lines, and street railways, recording oe tt)tt)capital, $t1l0; for eachi adlditional $100,000 of capital, $25; elhrrters rind amnrrdrments of ecirporations for religious, beiievolen-t., charitribl,cdra irrltr air-, ftine arts, innocent sports, and public, cemuetei-y uirpose, $10; c-orporatioris for other purposes, $25; for caccli addoitiomia $l0,tt() of Caipital after the first., $5;: comm-issionis, officiad (cerrt~iticates, r'emlission of tinles, $1; charters of channel and (lock corporations, $10(t: foreign corplorat ions, capital stock loss than $100,000, $25; $ltX)(,OO to $500,()t0, $54): $50t),00tl to $1,000,000, $200. (Coimunissoicme~r of insurance.-Filing charter of insurance comrparix-, $25; amirair stateineit or certificate, $20); certificate of authority, $1; valuinig policies of life inisurancee comprunies, for eachi $1,000,000 of insrrrance, $10. IDitfreit. 1 )otards.-D(-nitists —ilceiise, $2-; certificate, $10; phiarua.cists. examinationi and registratimu, $5,-: 1)1hysicians, exam-iniation, $15. COUNTY REV ENUES. A. TAXES. T. The general property tax. 1. BaseThe property includled anid thie m-ethods of assessnient anid of equalization are the samne for county as for state taxes. 2. Rate - Th~e commissioners' couirts of thme several rorintiies hav-e power to levy fun- cruunit~y revenue Purlpoise' at tax of rine-fourthi of 1 per- cent ad valor-em; for roads and br-idlges, i5 emits on echcl $100); for the payinient oif debts, erection of public, bii lohiigs, raiid other- p-rniatient improvemen-ts, 25 cent's urn each Vl(W; imtprov~emenits of public roads, 1.5 cenits; and for free prbiciir schools firni school buildinigs by vote of tire taxpayers, 20 Dents onl ercic $100. Same, as fcor state taxes. II. Poll tax. No county is to levy more than '2.5 cents as a poll tax for county iiii )ses. Persons stlbject to the, tax are the same as fop state, poll taxes. III and IV. Iit~heritan-c ta~x artd corporatwon taxes,,. Tllhere are, no iuheritance or sp)ecial coirpoiatiuii taxes form the comintv. \T BtSisntess taxes,~ arnd licentses~. C'oin in is~sjmicie rs courts of the severtal cou)inties have, in WIWner1, the power to le'vy ome-itmtlf the occupationl atx levied b)y the state uport all oc(.-upatiorns not slpetii.1 ee pted nor provi(le(l for otihirwise, and inceludinig the sale of liquors. 800 WEALTH, DEBT, AND TAXATION. MUNICIPAL REVENUES. A. TAXES. I. The genferal propert( tax. 1. Base -. Tl'e property, real and p)ersonal, within the municipality, subject to taxation by the laws of the state, may be taxed by cities and towns. The city council has power to provide by ordinance for ilite assessment thereof. There are Iunicipal boards of equalization. 2. RateThe city council or board of aldermen (of any city or town has power to levy a tax, not exceediing onefourth of I per cent on tile asessed value: also 25 cents on each $100 for implrovements and bulldiillgs. 3. CUollectionCollection is to be p)rovide(d for byr or(dinance. There are statutory provisions also analogous to those for collection of state and county taxes. II. Poll tax. Cities may levy ant annual poll tax ioit to exceed $1 on every nale inllabitant over the agre of 21 years (idiots andl lunatics excepted) who is a, resident thereof. All m:ales not exempt are required to work on the roads in rural districts or, in lieu thereof, to pay $3 per anmlnum. III and IV. Inh eritamnce tax a nd corporatio to axes. T'here are no municipal inheritance or si)ecial corporation taxes. V. Business taxes and licenses. The mayor and board of aldermen of any incorporated town or city may levy one-half of the occupation tax levied by the state on all occupations not specially exempted nor otherwise provided for, and they have the same power to levy taxes on occupations and the sale of liquors as the county commissioners' court. ScHOOL REVENUES. The constitution provides that one-fourth of the revenue derived from the state occupation taxes and a poll tax of $1 are to be set apart annually for the support of public free schools; and in addition there is to be levied an annual ad valorem state tax of not to exceed 20 cents on $100 sufficient, with the available school fund arising from other sources, to support free public schools for not less than six months in each year. Counties are to b)e subdivided into school districts, and tle commissioners' courts of the several counties may levy a slecial tax of not to exceed 20 cents on $100, providedl it is authorized by vote of the taxpayers of the district. The constitution establishes a permanent school fund froml the p)rocee(s of the sale of public land and from othler sources, and the interest derived therefrom and the school taxes make up the available school fundl, which is appf)ortioned to the several counties of the state according to the school population of each. A H.1 TUtah depends primarily upon the gener:l property tax for state, county, andl municipal revenues. There:are, however, an inheritance tax, bot 1) (direct anld collateral, and a system of fees for imlcorporaltio and on insurance compnanies, llbut no special corpol)ration taxes except on insurance companies. Poll taxes and( licenses are used as a source of county and tuunicipial revelluies. CONSTITUTIONAL PROVISIONS. ARTICLE XII I. SEC. 1. The fiscal year shall 1,ein on the 1st day of Januatry, t1nless changed by the legislature. SEC. 2. All piroperty. i~ tle statc nolt exempt under the laws of the United States or under this constitution stall be taxed in proportion to) its value, to be ascertainedl as provitl hv lawb. T'he word Ipropecrty," as used in this article, is heeb (Ireby lard t4) inc'ld( moneys, credits, honds, stocks, franchises, and all matters and th ings (real, personal, and mixed) capa)ble of private ownership but this slall 4not lbe so construed as to ' Tlhis coipilation is derived mainly from tic1 following sources: The l: tvised Statutes of the State of Utahi, it force Janttariv 1, 1898. Published bdy a ntlority of the legisature,' by Iichard W. Young, Grant Smith, and Vdilliiam A. Lee,( Code Cominissionvers: State Journal Comnpany, Lincoln, Nebr., printers, I S9S. Laws of Utah, 1S99: Tribune Job Printing ('oCnptllanv. Salt Lake City, Utah. Laws of Utah, 1901: The Deseret News, Salt Lake City, Utah. authorize the taxation of tlIe stocks of any company or corporation, when the property of such com ( company or oration represented by such stock has been taxed. The le4islatture shall 'provide by law for an anmnal tax sufficient, witli othlier sources of revenue, to defray the estimated ordinary expenses of tlie state for eac.h fiscal year. For tlie purpose of paying the state debt, if anI tlhere be, the legislature shall provide for levying a tax annually, sfhicient to lpay the annual interest and principal of such debt within twenty years from the final passage of the law creating the debt. SEC. 3. The legislature shall p)rovide by law a uniform and equal rate of assessment and taxation on all propertV in the state, according to its value in money, and shall prescribe Iby general law such regulations as shall secure a just valt fuor taxation r taxation of all property; so that every 'perslon and corporation slall pay a tax in proportion to the value of his, oIr, or its property: Proc'ide/, That a deduction of debts from credits Iimav be authorized' Provihdl ftrther, That the property of the United St ates, of t he state, count ies, cities, towns, school districts, municipal c(orpiorations and public libraries, lots witl thlie buildings thereon used exc. ltsively for either religious wlrsliip or charitable purposes, and pla'cs of burial not hleld or Ised for private or corporate benefit, shall be exilnept from taxation. )iltches, canals, and flumes owned and used Ibv individuals or corporations for irrigating lands owned by such indivitluals or corporations. ori tli individual members thereof, shall not be s'!parattely taxed so long as ti hel shall be owned and used exclusively for S1( 1. 4. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineIral deposits, after purchase thereof from the United States, shall be taxed at, the price paid the United States therefor, unless the surface TAXATION AND REVENUE SYSTEMS-I UTAT. 801 ground or some part thereof of such mine or claim is used for other than mining purposes, and has a separate and independent value for suclh other purposes, in whiclN cIase said surface ground, or ary part therleof, so used for other thanl rrlinig purposes, slhall he taxsed at its value for suchl otlher pu''rposes as providecd by law, tand all the mIachinery used iIn mining,, and a1ll property and surlface inlprovements up)oll, o1r,)purtlenant to, ililnes and la1ininlCg claiims, which Ihave a value sel)arate and independent of suchl mines or mIiiniing cillaims, Iland thle l let a11llulll Ipr1ceeds of all minles andll mliaiing claimls, sliall be ttaxed ats provided by law. SE. 5. The legislatulre sllall nol(t imlpose txes o t laxe e l)e Ppoi(se of a nyI county, city, town, or otiler muniicipal corporadtion, ilut. may Vby law vest in the corporate autilorities thereof, respectively, itle power)( to assess and collect taxes for a1ll pir)P0oss of sl(,1c (or)porati.(n. SEC. 7. The rate of t.xation (oll ) property, for state ptill)pose, s11all never' exceed eight mills oni eaclI dollar o(f valiuationl: 1ad whenever t tle I taxla1le )property within the state sh1all amiotenit t) tw o Ilhunded rlillion dollars, the rate slall not exceed live nllills () eacll dolllar of valuationl; land whenever the taxable property ill tile state sllall amount to thre(e hiuiidred million dollars, the rate shllal neverl tlereafter exceed four Inills on each dollar of vialuationl, uniless;a lproposition to increase suc ll rate, specifying thte Iate p)roosed and tlhei tinle during whichl tlhe samie sliall be levied, be first submitted to a vote of such of ite piualified electors of the state as, in the year next preceding such e1lection, shall liave paidc a property tax assessed to them within tihe state, andl the m1ajority of those voting thereon shall vote in favor thereof in such manner as may be I)rIovided by law. SEC. 10. All corporations or persons in tllis state, or doing business therein, sliall be subject to taxation for state, cou.nty, school, mun11licipall, or other purposes on the real and personal property owned or ulse(d b)y them within the territorial limits of the authority levying tlhe tax. SEC. 11. Until otherwise provided by law, there sllall be a state lboardi of equalization, consisting of thle governor, state auditor, state treasurer1, secretary of state, and attorney-general; also, in each county of this state a county board of equalization, consisting of tlhe board of county commissioners of said county. The duty of the state l)oard of equalization shall be to adjust and equalize the valuation of the real 1and personal property among the several counties of thle state. Tlhe duty of ( the county board of equalization shall be to adjust and equalize thl valuation of the real and personal property within th eir respective counties. Each board shall also perform such other du+;es 1as nlay be( prescribed by law. SEC. 12. Nothling in this constitution shall be construed to prevent the legislature from providing a stamlip tax, orl a tax based on incomlle, occupation, licenses, franchises, or llortgagCs. ARTIC('IE 11 1. Ordinance * * * the lands beelonging to) citizens of tlle United States residing withoul t this statei shlall never )e ttx(ll at a tiglr a te than the lands belonging to residenlts of this sta:t'e; noi sloall tlaxs i)e imposed by tilis state oI lands or proterfty hlerein b,(llof)iigr to (or whicli may hereafter be put'rchlased by tl(e Un ited States Ir rIse(rved fotIr its use': uit Ilotihinlg in this ordinance shall ) lpreclude tlie stalte firol ' taxing, as othier lands a're taxedh, aillv laids owIed o(r hlelld 1vy am 1Itdian i wilo has severed his tril.hbal relitions and l( as o(li)taiedI( tit I hi(ere{t o, unlet oss ex pt act of ( grss antiilfg til'e sallle. O('FFC(' S. Tie officers 1most diriectl c(ncerned( withl taxation are: (1) Town 1board( of e(lua'lizatiol, (coptl)os(d (of tlhe bo't(d of' tlrustees. (2) (City coti(il, Xwhich aC(ts ls blail (i f e(qiallizat ion i)n cit ie of tI 'e third class. (3) (Cout tv assessors, lc(ted(1 fol)r a t( erx of two yXl ars. (4) County treastrIer. (lected(l for two yvears, wlo) tl o11,(t s lax'es. (5) ('()untv board of '(lqualizati.on, colpl)os(ed of the o('t)r(d )of co4unt (Coil 11 iss oIlte Is. (6) State ioardcl of equalizaltio11 of f0)our 1lellI'bers, appointed by)(it(l thel governor for 'a t erni of four vearls. STATE REVENUES. A. TAX ES. I. The general pr) o) rtI ta.r. 1. Basea. IT7e Iproperty inchllld ( 0o exempt.-All i)roperty in the state, not exempl)t Iby Ilaw, is to be taxed in proportioll to its valet'. P't)op)(el'r i1'ltd(Its iloneys, credits, boinds, stocks f all {i lier t atters, real, ersl, eail, l, ix'ed, c('al)aill' of private owllership}; bl)t tihe stocks o(f a (')r1111)11y o()I ('(r1')orat io(1, whicl is t axed( onl tlie property replr)'sc-nted by tlie stock, are not to be) ttaxed. (1) "lReal estat(^, i 'ludel s t l4,s )e p)ssessio)n, (claim to, owXe1rsihil) of, or rigiht t1 laInd; all ine I is N, ierals nd, a d qu arri e (,l s1 i ant t dII Xir l I ( ld: itll tilmber blonginghti t)o indlivi(dllals ()1r c()rloratiols 1and gro )'win g o) tlie lads of() tlhe stlate o thie Unlited Stlites, and all t ights and privilegoers ap1))'rt.1aining tl(hercto(' i)mprovemenls, builh(ings, a1d ltixtures ()on land, wheth:er tiltl(, las been acqu(llir(ed (or 11()t. (2) 'I'Personal p)roperty" incilde((1,s everytlhing that is thea subj('ect of (on)I('rship n(lt included witllin tlie' anllinig of tit' tem t'rs "'real (state"' an1( " improvementts. (3) Exenlmptions, in addition to ipulth lic lpropert, 'are: Public lilraries; chlurches; cemete'tries not hleld fo(r plrivate () (or corpo(rat' benetit; property used fo)r charitabl)]e purposes; and ditclies, a1, ls, and flumes used for irrigating lands of tlhe owners. b. Assessimeat.. —There is in general one assessment list for state, county, andm municipal purposes. The assessment is made annually b)v the county assessor on the basis of sworn statements, which hle may require the taxpayers to furnish, in regard to the amount and value of their property on tlie first Monday of February. Any person, after (leitand by tlie assessor, refusing to make tlie sworn statem:ent as to his p)rloperty or to appear and be examine(d, forfeits to the assessor $100 for each refusal and lo)ses his st anlding before the county com()missionlers t(o secure a1 reduction( of llis assessmeit. All taxable )prop)erty is to )'e assessed( at its full cash value, t}he almount at: which thie property would be t aken in payment o)f a just d(ebt (ldue from a solvent I1and( and imp-rovementls 1thereol ar, (i) )(e ass(,ss(,(d separately. Bank st(ock, sta(te a41nd nalionll.m is to be ass(ess.d w(here tlie bank is located, o( ) the11( Iasis (f n verifie('d stat('11m1'1t I)5 tll', casilier. IReaIl estate is aiss(ess(d to ( thle b)a1k<11 an tilto ibe',)olrti11a11 valu, is dedtc(ted il ltieo Ias(ssl(SSen't (of the stock. Thie 1)bank is to )ay thi tl, ax and has tl lilln n11 the shares thierlf'l''. Thel' shlar.s ltf 11a1 ti()nal b}nks ni)t iIn Utah atll I iot su ject () to taxat i(o. Pr'ivate banke0i l rs, br)(,kers, aid(1 foreign banks l ar1,e ',sso,4('sed (I time Iav irage' )bala)(nce of cr(dil s ()ve1 r liail iliti s for t llXie i(ety,dag precedl((t ing t4he v-,rified state e(t o(f thIe (_'ond:itioii l (of tlie( busiles,;s reji'red(!. IEv(erv i)'rs))on is e, titled( to d(educt 1r Ilo te1(' gro(ss:t)ou)tnlt of cre(dits tle amo'ulnt o) 1f allb fide delbts o()wig b)v hin11. ExcpA,)t insurance )pre4,m 1ium notel(,s, lpi)ai(l subscripti) s t itions o i tlli(),r soc()(iety, (or to the capi(tl sltock of any co((rl)poration),:Ifdl surlty-sthipI oblligations. TIle c(allitpal stock alInd frallchljil.s ()t'f corp)I) ll iolls arIe to bi(l list((d and taxed(l w (here t rincipal of()t li(ce, i ws lIce(1. Bl t tle sto(,ks (of any (,0ompa)1y oXr ' C(rtpo raltin i wili(ch is lLaxed(l (ol the propert1 y repIresentled by tile st(o,]k c kare 11ot to be taxed. All pr operty antd franchlis(es, x((ept tlIose( (derive(d f(rom) thte tnited Stiat(s. owne(,(l )by railroa(:, street ltrailway, X I, cdepot, telegrn)ph, iand telepho)()e compai'()lc)i(s ret' tlo be) as11(sse(d1 bIv tl(hI state board of equallizati(o. Tle assessmenlit ()of telgralph and telephlione lines, righti of way, 939-07- 51 802 WEALTH, DEBT, AND TAXATION. track, and othlier real property is apportioned in proportion to1 tflie value thereof in eachll county: t(hat of the rolling stock and franchises, according to mileage by the unit rule. The board of county commissioners apportions t(he assssIsment to the several cities, towns, schlools, roads, or other taxing districts. Mines are assessed on their gross yield of mineral (iuring the year on the Ihasis of verified statements by the producer, of whichl tlie record is kept in a special assessment book for mines. T!i assessment is apportioneod to the county in which the mines are sitluated. Improvements, buildings, erections, structures, and lmachinery or mines or mining claims which have a value independlent of such mine, or supplies used in mnills, reduction works, or mines are to be assessed as other property. All stock brought into the state )yv nonresidents to bel gratzed for more than twenty days and all stock driven from one c)unty t]o another for the purpose of being grazed is ttransient stock. lihe tax on transient stock owned by residents is to be paid in thle ('county where, owned and apportioned among tlhe countlics where the st ock lhas ranged. When the stock is brought into tlle state, nonresidents pay the regular annual tax as on property permanently located in the state. c. Equalzation. "-Jlie county boardt of equalization equalizes betweein individuals an(ld may abate the taxes of any insane, idiotic, infirm, or in(ligent Ierson to an amount not exceeding $10, may enter omitted property, and correct false or incomplete assessments. The state board of equalization equalizes the valuation between the several counties, and may add or deduct from the valuation of all such property or of certain classes of such property in order to raise or reduce it to its full value in money. 2. RateThe board of equalization d(letermines the rate of state tax, which, after allowing 1.0 per cent of the proceeds for delinquencies and cost of collection, must be sufficient to raise the revenue required. This rate, however, as limited by the constitution, is never to exceed S mills on each dollar of valuation; whenever tlie taxable property in the stat-e amounts to $200,000,000, the rate is not to exceed 5 mills, and whenever it amounts to $300,000,000, is not to exceed 4 mills, unless by vote of the electors of tlle state who pay a property tax. The rattc levied for general state purposes in the fiscal years of 190)1 and.19)2 was 5 mills onl the do1llar, or such portion as tlie },oar(l of equalizat ion slouldl fin(d necessary to raise $550,000 for eactl year. The (list rict scl'ool tax otf 83 mills on tlhe dollar is a state tax on all the taxable properly i i the state. 3. Collectio Collection is ad(te by t he countty treasurer, and notice of the amount oft tax oaft tf tl ie tie and place where payable is to be given lIv mail to the taxpayers. Taxes on personal p)roperttv are a lien on the real property of the owner; those on real )prtperty, on the property assessed; and those on iitlroveinents, on the land and improvements, thouglh asse'ssedl to others than the owners of tlie real estate; and t lie several liens attach as of the first Monday in February. 'axes fall due on the first Mon(lay of September and(1 biecome delinquent on the 15th of November. I)elinquent taxes on per sonal property, except when real estate is liable therefor, may be collected by seizure and sale. The delinquent tax list is published and the real property is sold on the third Monday in December. Taxes on railroads and street railway, depot, telegraph, and telephone companies assessed by the state iboard of equalization are colleeted ii tlie same manner as other taxes; but for taxes on car colnpanics thlie secretary of the state board of equalization is made collector and remnits to the state treasurer and to the county, city, town, school, and other taxing districts the sums which he collects. lie is authorized to eniorce collection after the manner of the county treasurer. II. Poll tax. There is no state poll tax. (See County revenues.) 11II. Inheritance tax. All property in excess of $10,000 within the juris(diction of the state, whether belonging to inhabitants or not, passing by will, descent, or transfer, taking effect after death, is subject to a tax of 5 per cent of its value. The tax is a lien on the estate and is to be paid to the state treasurer by the executor within fifteen months. IV. Corporation taxes. In general, corporations are taxed under the general property tax. Every insurance company doing business in the state is required to pay annually a tax of I I per cent on thle gross premium receipts collected from policy holders in the state, less the gross amount of the property tax paid for general state purposes. There is a penalty of $100 a (lay for delay in making the required,statement or in making payment. V. Business taxes and licenses. These taxes are left to the counties and municipalities. B. FEES. Secretary of state. —Filing original ori certified copies of articles of incorporation, per $1,000 of capital stock, 25 cents (these fees apply to foreign and domestic corporations; same fees charged for amendments increasing the capital stock): filing other amendments to articles, $5; certificate of incorporation, $5; recording official bonds, $2; commissions )y governor, $5; filing trade-mark, $3: filing notice appointment of agent, $5: filing notice, removal of place of business, $5; annual statement, insuranrce company, $25; annual tax, insurance company, $2; renewal certificate authority, insurance agent, $2: renewal certificate authority, insurance company, $5; filing list of autihorized attorneys for each insurance company, $1,' preparing annud al a)stract of each insurance company and certifying tile same, $5; annual statement, building and loan association, $5; annual statement, certilied copy, $2; certificate of authority, $3; filing aind certifying private hanker's preliminary statement, $25; quarterly st:atement of each bank, $5; filing acceptance of provisions of constitution biy corporations and issuing certificate, $3; warrant of arrest or retuisitioun of other states, $5: filing papers generally, $5: copies of ialwers, per folio, 15 cents; recording, per folio, 20 cents. ''lle state auditor, the clerk of the suplreme court, and the,board of laird commissioners cllarge certain fees. hank examiners for cxamination of banks, loan, trust, and guaranty associiattions or iisurance c()mpatnies receive $15 per day. lDentists, examination, 5. Pharmacists —certificate, $3; examination, $5: renewal of registration, $2. Physicians and surgeons, ex allillintioll, $15. TAXATION AND REVENUE SYSTEMS-UTAH. 803 COUNTY REVENUES. A. TAXES. I. Tlhe general property tax. 1. Base — The property included and the assessment and equalization thereof are the same for county as for state taxes. 2. RateThe board of county commissioners was authorized to levy for the fiscal years of 1901 and 1.902 an ad valoreml tax not to exceed 5 mills on the dollar for general purposes and one not to exceed 4 mills on the dollar for county school purposes. 3. CollectionCollection of county as for state taxes is made by the county treasurer. II. Poll tax. There is an annual road poll tax upon every man over 21 and under -50 years of age who is not physically incapacitated for work. Honorably d(ischarged soldiers, sailors, or marines and firemen and militiamen are exempt. The tax may be paid by two days' work of eight hours each, or, in lieu thereof, by a money payment of $3. All money collected in lieu of labor, except such as is collected by incorporated cities and towns, is paid into the county treasury to be expended on the p)ublic highways. Collection is made by the road supervisor of the road district. III and IV. Inheritance tax and corporation taxes. There are no county inheritance or corporation taxes. V. Business taxes and licenses. The board of county commissioners has power to license, for purposes of regulation and revenue, all and every kind of business transacted in the county a:nd all shows, exhibitions, and lawful games carried on therein outside the limits of incorporated cities; to fix the rate of said license tax; and to provide for the collection thereof. The board also has power to grant licenses and franchises for toll roads when the expense of such roads is too great for the county. Liquor licenses, outside of cities and towns, are granted l1b the boards of county colmmissioners at a rate of not less than $4(0 p)er year. 1MUN ICIPAI: REVENUES. A. TAXES. 1. The general property tax. 1. BaseThe property included and the assessmtent and equalization thereof are the same for city andl town taxes as for state and county. The city councils in cities of the third class and the boards of trustees in towns act as boards of equalization so far as concerns the general municipalt taxes. 2. RateThe city council of eachll city or the board of trustees of each town determines the rate of the general city or town tax. In towns tlhe limlit is,one-half of 1 per cent. 3. CollectionThe collection, as for state anld c()unty taxes, is by the county treasurer, except in cities of the third class, where it is by the city treasurer, and in towns, xwhere it is by the clerk. II. Poll tax. In incorporated cities and towns poll taxes are collected and expended fo(r highway purposes, as prescribed by ordinance, similarly to the county poll tax. III and IV. Inheritance tax anld corporation taxes. There are no municil)al inheritance or corporation taxes. V. Business taxes and licenses. In cities the city council determines the amount, terms, and manner of issuing license for hawking, peddling, pawnbrokerage, employment gencies, the keeping of ordinaries, theatrical and other exhibitions, shows and amusements, and the business conducted by ticket scalpers, d istillers, brewers, money changers, brokers, banks, express companies, laundries cken, storekeepers, and the various lines of business. The city council lias power to license the liquor traffic for tlhe municipal year and to determine the iamount to be paid for such license. No further license is to be require(d by the county. The rate of such license tax is to be not less tlan $40() per year. In towns tlhe board of trustees has similar powers in respect to liquor and other licenses. SC('OO), lREVENUES. The constitution: establishes a school fund, which is apportioned to counties, froml tle proceeds of the sale of public lands granted by tlhe United States and from other sources. The county commnissioners, at tle time of the annual levy of other counlty taxes, levy a tax not to exceed 4 mills on a valuation of $1. The county sllt)eriint endent apportions the state and county school funds to the school districts of tle county accordling to thle number of schoo)l (ciklldren over 6 an-d Ilnder IS years of age. Special school taxes miay be votedl inl th districts to plurchase school sites, to erect lbu)ildlilns, or to p)ay current exlpenses, in alny sum not to exceed 2 per cent of all taxable property, on the basis of the county assessment. They are collected ats state and county taxes. 804 WEALTH, I)BT, AND TAXATI(N. VERM: ONT.1 Vermol(lts revellue system is that of a colmbinued general pr)l)perty anlld poll tax, supplenmelted for statie purposes Iy a8 series of special corporatiion tLaXes an(l an il:llritllalce tax. The general i)roperty tiax is in the itimil adtlmitistered by the townls, antd eacltll t)owl is lield resp)onsibtle in its corporate capacity' for its share of state anll county taxes. The peculiar feature of the Vermnl it systremn is the "grand list." This was origilally a list o(f ')ols, property, occupations, and incomems, (eacl ittlem bilng 'set in the list,' at an arbitrary valuationl, the (I(lendeavo(r beilng male by tlese arl)itralry vallues to( rel)lreset tll relative "faculty"' or allility to pay taxes arisinrg from each itemn. Eventually the enrleeavor wa:s malllde to bring these arbitrary vallues inlto sonme relation to ac(tual values. In so loing incomer's alld the valuati(ons of different oc;cupations were dropped and plolls and property retained. Polls are given an arbitrary value of $2 each], auld only 1 per cent of te ap)l)raised value of property is p)ut in the list. The rlate is expressed as so many cents on each dollar in the "'gran( list," or as so many (doll(ars and cents and per cenit, the latter being an inaccurate expression having reference to the fact: that only 1 per cent of property is set in the list. A rate of $1.50 on each $1 in the "grand list" is therefore the same as a poll tax of $3 and a tax o.n property at the rate of $1.50 on each $100 of the true value of the property, or 15 mills on the dollar. CONSTITUTIO(NAL PROVISIONS. CHIAPTEt 1, ARTI('CLE IX. That every member of society at!h a riglit to be iprot(ct(ed in the enjoy)yment of life, liberty, and prop)erty, and therefore is boind(l to (oontributte his proportion towa ds the expense of that protectio) and yield his personal service, when necessary, or an equivalent thereto, bl t 11t) part of aolv personr'i)s property can be justly taken from hitm or applied to put-1 lic uses wilt lout his owil conselIt o)I that of the represenitaltive bo(yl of free11(n1', nllr i('ian any man who is conscientiously scru pu lous of belarig iarls be justly co(mlpelled thereto, if lhe will pay such cquivalent: * * * and previous to any law being made to raise a tax, the purpose' for which it is t)o be raised ought ito appear evidentri toi the legislature to be of more service tol the (omunlnity than tiem money would be if JIt collected. ('iCHAPI''tt 11. SEa(c. 9. ( )Prov;(des t!tot Ith' (liloirii, ord'(tilalily a lajomrity, muIlllst l: two(-t hirds of the rep[res ntat i ves: t l pass a bill to raise:t slate tax.) ( )"F'ICEi'S. I'l't( o(ticers IIlost directly (co.(cerl(ed: with t axationt are: (1) riPl liste rs, tree, f(our, r' live, elected ath tlhe anlllall town 'meetilg ill echl town. (2) Telb collector of taxes, oun, if the town so orders, elected annually at town nimeeting in (eachl to)wn. If the towrn does in(t or'(er the election of i' tax collector, taxes are co(llecteld ib tl:he constable. (3) For unorganizted towns and gores (soblrante), a conllmissioner in each c(ounity, wlho is lister and collector, appointed biennially by the i gOv(''o.()I'. (4) Tlie board of civil autlority, composed of the town clerk, selecti1 l, tnd justices, togetler with the listers, constitutes a board for the ab l llenielt of town taxes. (3) T'lhe c(ommlissioner of state taxes, whlo administers t!re state taxes on (or')olra:t ions, appointed biennially by the governor. STATE REVENE tS. A. TAXES. I tand II. The geineral property and poll tax. Ti l Ipoll tax constitutes ant integral part of the general property tax and can not be described separately. Polls are "set in the list" at $2 each, that is, given a valllation of $200 as though property. 1. Basea. The property and polls included and exempt.-The base is the so-called "grand list" composed of (a) the polls of all male inhabitants of the state over 21 and -under 70 years of age, except disabled soldiers of the war of the rebellion, paupers, and members of the state militia and of fire companies if their towns so vote, which polls are "set in the list" at the arbitrary value of $2 each; (b) 1 per cent of the value in money on the 1st day of April in the year of their assessment of all real and personal estates, except such as are specially exempt. (I) "Real estate" is not specially defined for purposes of taxation, but engines and boilers, except railway and steamboat, are "set in the list" as real estate. When property is nmortgaged, tlIe miortgagor is treated as the owner until after foreclosure. (2) "Personal estates" are not specially defined for purposes of taxation, but perpetual or redeemable leases are "set in the list " at a sum of which the rent is 6 per cent. (3) Exemptions, in addition to all public property, are: Real estate of posts of Grand Army of the Republic; shares of stock in foreign corporations elsewhere taxed; personirl estate situated and taxed in another state; railroad stock; real estate of any railroad for first eight years of o)peration; money loaned to towns, etc., at not over 3 per cent; all estates for public, pious, or c'iaritalle luses; public arid free circulating libraries; llands leased by towns for educational pur)poses, andl lands ovwned or leased b)y colleg('es, acadeniies, or' for the support of the gospel; land(ss of agricultural societies used for fairs; norrmal schools; cemeteries; Ituseliold furniture of every person to $.5)(X) wearing apparel; private r11od prof(ssional libraries: mectran(ics' arnd farmers' tools; family provisil's for one vear; pouiltry to $20( one watc}h, one organ or piano; s1 eel), cattle, horses, a(nd swinle, not over 4 monthls (ld, atd hay arind >ro)dlu(ce to winter out tlIe sto(ck' and for eachl person o)nie wag)'onl, one sleih,litand hatrness for samie.(, not over $100. Manufacturinig establishmilieints (except )puili), lumthber, and ci[trci()'al), (quarries, nd r( ines if aiouir(t, invested exceed(s $1,(0XX) ay be exempted for ten years from ''Iiir'tm'cement of bu)siriess; unoccupied farms reclaimed*( Imiy be ex-, I('It (t for five years. 'lere are also sonte exemptiolns by legislative cont )1t ()t mo entioned( i1i tlre statutes, sucli as a part of thle property of:'crt io lp)ersons e connected( wit}h institutions of learrninrg. l Ttli folltowilng po:lls liari exellpt: Actuial poo'r and persons applying therefor wil,) served inl war ' of rebellion. 11h1is clio)trilalltio(nl is derivct ii n.iuly froim tle folhlowimig sour ces: Tihe V erf ll:t Stut oitrct cif S91. The Session Law 1 S96, l 1)S, 1), an 1902. So11me assist aill(c was tlso obit ailed( fromn ll istory of Taxat ion illn ermoIt, l 1y l Frederick A. Wood, C( olumbiit Collhe, New Yor(k, S91-t. TAXATION AND REVENUE SYSTEMS —VERMOT. 805 b. Assessment. —This is called "listing." The valuations refer strictly to April 1 in each year. Only 1 per cent of all property is "set in the list." Real estate is listed or appraised quadrennially (1898, 1902), the listing being completed by the first Tuesday in July, except in towns of 5,000 or more inhabitants, and in these by the fourth Tuesday in July. Buildings not having more than ten acres of land, mills, factories, stores, forges, furnaces, mines, and quarries are listed as first-class real estate; all other, and particularly farml buildings, as seconrd-class real estate. Real estate of railroads not used in operating the road is listed as other real estate. The quadrennial appraisal is corrected annually for alterations only. Each taxpayer is required to furnish the listers a sworn inventory of his property subject to taxation, but the appraisal is made b)y the listers. The appraisal is to be " at such sum as they would appraise the same in payment of a just debt due from a solvent debtor." Listers deduct from the appraised value of the personal estate of each taxpayer a sum equal to the excess, if any, of debts owing by the taxpayer over the aggregate amount of his United States bonds and other stocks and bonds exempt from taxation, and the amount of his deposits in all savings banks in the state not exceeding $1,500 (made $2,000 in 1902), and take 1 per cent of the balance as the list of I)ersonal estate of such taxpayer. But no deduction of debts is allowed unless the name of the creditor is stated. Willfully omitting to make, swear to, and deliver an inventory or delivering a false inventory renders the taxpayer liable to double appraisal and deprives him of his right to have a hearing before the board of abatements. False statements as to deposits ill excess of $1,500 ($2,000) work forfeiture of the excess, an(l deposits in the name of another person to evade taxation are also forfeited. Savings banks are required to make return of the names and ad ldresses of depositors, if any, withl deposits in excess of $1,50X) ($2,(XX)), and the amount of such individual excess. Shares of stock in corporations, except those taxed,by the state (see IV, Corporation taxes), are to be set in the list like other personal estate to the owner, in the town where lhe resides, if he resides in the state; otherwise, in the town whlre the corporation las its Iplace of business. c. TEqualization.-There is no "equalization," so called, between individuals, but between April 25 and May 12 the board'of abatements hears persons aggrieved by their appraisals, and may correct the list. 2. RateThe rate, usually expressed in cents on each dollar of the grand list, is fixed and levied for state and county purposes by the general assembly. There is a regilar levy of 5 cents on the dollar for sclhools and 5 cents on the dollar for higlhways. 3. Collection --- State and county taxes are collected by the constables or town collectors of taxes on warrants issued by the state or conlty t reasurers, but those of unorganlizel towns and gores (sobrante), by the conmmissioner. Taxes are a liell on any plroplerty, and those on polls and personal property may be collected by seizure of real estate. Taxes are due on six (ays' notice and may then be collected byl distraint and sale, and if the taxpayer has no property, tle mnay be imprisoned. D)istraint may be Jnade at. anyl t ime up to six years from the issue of the warrant. Towns are held liable as c(orporations for their shares of state taxes, and the goods alln c h.ttels of any inhabitants may be seized ly tl he sheriff for such taxes. Owners of goods thus seized lhave recourse, however, against the town with 12 )perI cent interest. II. Poll tax. The poll tax is incorporated with the general pro)perty tax. (See State revenues, I and II.) III. Inheritance tax. All property within the jurisdiction of this state, and any interest therein, whether belonging to inllthaitants of this state or not, which passes by inheritance (or gift other than to the fat;er, inother, husband, wife, lineal (lescendant, adolpted child, the wife or widow of a soli, husband of a daughter, or to charitable, educational, or religious societies whose property is exell)t, is subject to a tax of 5 per cent. But estates of less than $2,000 c lear valte are exelmnlpt. (Tlls law was amended in 1905.) IV. Corporation taxes. The classes of co(rl)orationls descri)bed below are not taxable on tile "grand( list," or Iunder the general property tax. Some of tlhein are taxalble on their property or, at their option, on gross receipts, bult when taxable on their propertty, tle rate is fixed a:Lnd the (machinery for assessment an(l collect ion is so differenlt fromn that generally used that they are set here as special taxes. A state tax for tle payment of state expenses is assessed uilpon tile prop)erty, busiiless, or corporate franchises (of this state) (struck out in 1902) of railroad, insurance, guaranty, express, telegraph, telephone, steamboat, car alnd transportation companies, sleeping car comnpanies, mnortgage, loan or investment companies, and othleri corplorations and persons, as specified below, and the corporations or persons so taxed are not taxable on thle "grand list." These taxes are administered by the co(m)lissioner of state taxes. ta;ilro(ads m Ia at their option pay either a tax of sevcn-tentlls of 1 per cen-t on their property in tlle state appraisled f tiye unit rull on a mileage basis, or a. tax of 2l per cent (ion leeir groTss eattlillngs similarly appraised by the unit rule on a mile.age basis. The same provisions apply to stea:tmoat, car, and transport(ation comlparnies (1902). Telephone companies pay 3 per cent onr gross earnings in the state or (since 1902) 40 cents each onr the average numtber of transmitters, antd 30 cents per mile of wire. Telegraph companies may, at tiheir option, pay either 60 cents per mile of poles and one wire and 40 cents per mile for each additional wire or 3 per cent of gross earnings in the state. 806 WEALTH, DEBT, AND TAXATION. Sleeping and palace car companies pay 5 per cent of their gross earnings in the state. Express companies pay 1 per cent of gross receipts from business done in the state. Steam.boat, car, aind transportation coinpanies pay at ttheir option either seven-tenlths of 1 per cent on property and franchises, or 2 per cent of entire,gross earnings. (Made 2~ per cent in 19f02.) Insurance and guaranty companies pay 2 per centI per annum on gross amount of premiums and assessments collected, less return premniumns, dividends to policy holders, and reinsurance with domestic comnpanies. Life insurance companies, domnestic, pay in additioin I per cent on the surplus above the necessary reserve at 4 per cent,,hut may deduct the value of real estate locally taxed. Savings banks and trust companies pay seven-tenths of 1 per cent on the average amount of deposits and accuimulations, less not over 10 per cent of their assets when invested in United States bonds, the assessed valuation of real estate locally taxed, and also the amount, if any, of individual deposits in excess of $1,500 each, listed to tl}e depositors in towns of this state welre sclh depositors 'reside. These taxes are payable in semiannual installments. Building and investment conmpanies and agents for the same pay 1 per cent uporn tlihe aggregate amount of moneys received to be loaned without the state aind upon the aggregate amount of bonds, mortgages, choses in action, and securities negotiated, unless tlvy return the nmaei and address of the person for whom the investment was mlade, in which case the tax is assessed to lliml. V. Business taxes and licenses. Every foreign( corploration and every domestic corporation taving capital stock or deposit of $50,00)0 or less, pays an anInual license tax of $10; for each $50,000 or fraction thereof over $50,000, $5, butt- no tax exceeds $,50; to sell fertilizers, annually, $100; itinerant veindors, state license, annual, $25 -B. FEES. By the insurance commissioners.-lor a state license or renewal thereof to foreign insurance corporations, $5; for license to( an insurance agent for foreign compalies, annually, $2; for license to, insurance broker, or renewMl, annually, $10; for tiling charter, $30); fwr filing annual statiiielnti, $20. By the board of dental examliners.-For examinati(,ll and license, $5. By the state board of pharmacy.-For examination and license, $5. COUN'T'Y REVENUES. A. TAXES. I. The qcerd l p)roperty an(ld poll tax. 1. Bais The )Ipro1 'irty incll(ude(1 allnd the lnethod of assessing polls with )prop(Irlty, Is well Ias the mnethod of tassessment and of eqdualizatlion, have been described! t undit, r state revenues. 2. Rate-.,e. rate for couinty pUp'l)ovscs is determined by tire legislature. 3. CollectionTaxes for the couInty are co(llec(ted by the local tax collecttoris as are other tatxes. II. Poll tax. The poill tax is incorporatetd with the general prop erty tax. I i i I i I i i I i i I I I i i Ii I i i i ii Ii II i i 11 i t III and IV. Inheritance tax and corporation taxes. There are no county inheritance or corporation taxes. V. Business taxes and licenses. Peddlers- -on foot, annually, $15; with a horse or horses, or by railroad, annually, $30; selling watches, jewelry, or patent imedicines, annually, $60. Paid to county treasurers, remitted to state treasurers, and reapportioned among the counties on basis of population. MUNICIPAL REVENUES. A. TAXES. I. The general property and poll tax. I. Base --- ——. The property and polls included and the method of assessement and of equalization are the same as for state taxes. 2. Rate --- The proper legislative authorities of the towns, school districts, incorporated villages, and cities may lcrvv taxes and determine the rates of municipal taxatioun. This is usually done in town meeting. The selectmen must levy a highway tax of 20 cents on the dollar. 3. Collection — Local taxes are collected as state taxes. II. Poll tax. The poll tax is incorporated with the general property tax. III and IV. Inheritance tax and corporation~, taxes. There are no municipal inheritance or corporation taxes. V. Business taxes andi licenses. Itinerant vendors are taxed an amount equal to the sum which would be produced if the rate of state and local taxes for the year was levied upon the goods of such vendors as appraised by the listers. Dogs, in towns: For a male or spayed female, 81; for' a female, $4. Selectmen may license and tax circuses for two days' exhibition not more thani $100 nor less thani $60; menageries, $50 to $10. SCHOOL RI{:VENUES. The funds deposited )by the United States were apportioned among the towns in proportion to the population and are to et) invested by the school trustees, the interest being used to support the schools. The " Huntingto n fund" is, ]however, held by the state, and 6 per cent interest apportioned among the The state levies an annual tax of 5 cents on each dollatr on the grand list for schools, the proceeds being divided among the towns in proportion to the number ot legal schools. (A legal school is one kept twentysix weeks by a registered teacher.) The selectmen have control usually of the town sct(hool fund, consisting of the investments for schools, a11(i are also to appropriate annually for school purposes a sum not exceeding one-half nor less than oneliftt of the grand list of the town district and to assess a tax tlo meet such atpprop~riattion. TAXATION AND REVENUE SYSTEMS —VIRGINIA. VIRGINIA.1 807 The revenue laws of Virginia underwent extensive revision in 1903, pursuant to the new constitution, which went into effect July 10, 1902. This compilation relates as strictly as may be to the fiscal year of 1902, for which the assessment refers to February 1, 1902, and collection is made betweenl July 1 and December 1, and therefore is concerned with the new provisions in but a few instances. In 1902, in addition to the general property tax, there were poll and income taxes, a system of license taxes designed to tax various lines of business that could not readily be reached( by the ad valorem system, taxes on suits, wills, administrations, deeds, and seals, corporation taxes on transportation, buildinigr and loan, and insurance companies, and a collateral inheritance tax. The constitution of 1902 and the act of April 16,1903, extend the tax systemn most colmpl)rebensively. The tax on incomes, the tax on collateral inheritances, and other taxes are continued. There was introduced an elaborate system of fees on the charters of transportation, transmission, and other compl)anies, annual registration fees on all corporations, and an annual state franchise tax graduated( accor(linig to cal)ital. A systern of taxation for railroads, street railways, and canals is established b)y the constitution, to remain in force till January 1, 191.3, after which (late it Imay )be altered by the legislature. Whenever a franchlise tax is impnosed on a domestic corporatiotn, or whelniver all the capital of a domestic corporation is taxed, its shares of stock are exempt. CONSTITUTI(O) NAL 1PROI()V ISIONS. (1S6;9.) ARUITICLE X. SEC. 1. Taxation, except as rhereinafter provid(ed, wl|hether imposed by the state, county, or corporate bodies, shall be' equal and uniform, and all property, both real 'and personal, shall )be taxed in proportionl to its value, to) be ascertained as prescribed )by law. No one species of property, from which a talx ima'y be collected, slhall,be taxeld ligher ' tlan any other species of propert y of equlal value. SEC. 2. No tax shall be imposed on iany of the citizens of thlis st:ate for the privilege of taking or clatching oysters from their natural beds with tongs in the waters thereof; but the amount tof sales:,of oysters so taken by any citizen in any one year may be taxed at. a rite not exceeding the rate of taxation inmp)osed upon any other specie(s dof property. SEc. 3. The legislature may exempt all Iroperty u'sed exclusively for state, county,,municipall, benevolent, clharitable, (dtmatlioidl, and religious purposes. I This conmpilation is derived mainly from tlhe following sources: The Code of Virginia, approved Mayv 21, 1887. Published iy James I. Goode, Richmond, Va., 1887. General Laws of Virginia. J. G. Pollard. 1887-1S94. Containing an act approved March 6, 1890. Supplement to the Code of Virginia. J. G. Pollardl. 1S87-1898: Richmond, Va., 1898. Session Laws, 1899-1900, 1901. The Tax Laws of Virginia, 1900, published by the, auditor of public accounts, with amendment down to 1902. The Code of Virginia, as amended, to adjournment of the general assembly, 1904. J. G. Pollard. SEC. 4. The general:ssembly may levy a tax on inco incomes in excess of six hundred dollars petr annummn and up, n tle following licenses, viz: Tlie sale of ardent spirits, the!atrical and circus companies, menageries, jugglers, itinerant peddlers, andl;11 other slmws and exhibitions for which an entrance fee is required; commission imeriachlntts, persons selling by sample, brokers and ptawnbrokl)l'rs, and ill ot'll'r busiiness which can not Ibe reached by the ad valorem system. Tl capital invested in till busiIness operations shall be assessed and t axe(l as othelr liroperty. Assesstnent upon all stock shall be according, t th m:rket value tllhereof. SEC. 5. The general assembly may levy a tax, not exceeding moe dollar per annum, on every male citizen whlo his attaiiwd the age of twenty-one years, which shall be applied exclusivelv in aid of public free schools, and counties anid corporations shall have pomwer lto impose a capitation tax not exceeding fifty cents per 'tuum fomr -,il purpeoss. SEC. 6. Thle general assemblly, slall provide foir a, reassc~ssinIt of the real estate of this state io tis stat e in the year 1869, or as soon thereafter as p)racticable, and every fifth year tlerea'fter (1899) (1904): provided, in aimaking such assessment no land shall Is assessed above o(r below its value. SEC. 16. Every law which inmposes, continues, or levies a tax slhall (distinctlv state the tax and thce object to wlhich it is to be applied, and it slhall not be sutlicient to refer to any otlher law to fix such tax or or bject. SEC. 20). No( other 1or' greater anlmoiint of tax or revenue shall at any tinme l)e levied than may be required for the necessary expenses (of the governiient or to play the existing imidebtedness of the state. (1902.) The constitu(tioln of 1902 was framed b)y at convention whaich assemlbledh in Iichlnmoldl, June 1'2, 1901. The instrument was l)roclaimed by the convention, June 6, 1902, and b)ecamre operative,,July 10, 1902. AiTICLE('i XHIL. SEC. 168. All priperl y, except as leriiiafte:r l)rovided, slIall he taxed all taxes, whether state, local, (or municilpal, slhall be munifom upon the samne class of subjects within the territorial limits of the authority levying the tax, amind sall be levied(l and 'o(llect ed tuder general laws. SC. 1(69. Except as!lereinafteir iprovid(lei, all assessments of real estate and tangtible p:Iersona prloperty sh]all lbe at thlIeir fair market. value, to be asce.rtailned as presc'ibeld bylv la:w. Tile g(enera,:l assenmbilv mavy allow a lower rate of t axationi to bell mpos(ed for a period of yveuars by a city or towi upoi)n land a((dded to its corporate limitis tliai is imposed on simiIilar property witmhii its linmits at the time such l(d is amidd(ied. Nothing ill this coinstititio(n sliall I)preveii(t thle ge(neral assembly, aifter thie first day of January, nine(tee(( hlumdre('l (d n( lirteei(n, fro() se(greigat ing for the purposes oft ta xation tlie several kin i(ls aid classes of plrope rty, so as to specify and(1 d(etermi'iie ipio wihat su lject s statie t'axes and upon what subjects local taxes i a'y Ibe levie(d. SEc. 170(. The ge,,ra Il assembln 1v aiiv levy ' a tax on inmcomeis in excess of six hundre(d dolla irs s pei'r,anium: ita' y levy:a license tax upon any businress which( can not ihe' reica'led blv tIle ad valorem system,:and m)(I )y impose state f'railchise taxes,.i 1d1 il inmpo"sing a franchise lax nayIv, in its disc'retiioi, make tie smie:e in lieu of taxes upon (otlr rl onrt(, in wholue or iii parit, of at (ramisportaitioii, industrial, o(r coummoie.cia cor:porationl. Whieneveir u frialchise tax slia 11 be imposed pl a o1) rp m '()rti.on (doing )usiness in thiis s(tate, or'whieneyvr all tl.ie: capl)it a l. o\ muvever invested, of a corpora.tion ii ciirereid undl er thdlm wlsh i if this sa i slimall le taxed, the. shares of stock issued by any such ciohriporatioi shai]l not be furthlier taxed(. No -it iir (town shall impose any tax or a'i(sssisent upon. abuttinig lanidownees for street or other l pumlli Ii o'u iimprovements except for matking adi imnproving the walkways )po(m tlhen-existing streets and improving mn1 h paving the exist iig alleys, iand for either the construction or for thie use of sewers, and the same wheti imposed shall nriot be in excess of the peculiar benefits resulting therefrom to such abutting landowners. Except in cities and towns no such taxes or assessmenits for local public improvenments shall be imposed on abutting landowners. SEC. 171. The general assembly shall provide for a reassessment of real estate in thie yemr nineteen hundred and five and. every fifth year 808 WEALTH, DEBT, AND TAXATION. thereafter, except thait of railway and canal corporations, which, after January the first, nineteen hundred and thirteen, may be assessed as the general assembly tmy provide. SEC. 172. The general assembly shall provide for the special and separate assessment of:all coal and other mineral land, but until sulch special assessment is mlade such land shall be assessed under existing laws. SEC. 173. The general assembly shall levy a state capitation tax of, and not exceeding, one dollar and fifty cents per annum on every male resident, of the state not less than twenty-one years of age, except those pensioned by this state for military services, (one dollar of which shall be applied exclusively in aid of the public free schools, in proportion to the school population, and the residue shall tbe returned and paid by the state into the treasury of the county or city in wch it. was collected, to be appropriated by the proper colunty or city authorities to such county or city purposes as they shall respectively determiner; bult said capitation tax shall not be a lien upon, nor collected by legal process from, the personal property which may be exempt from levy or distress under the poor debtor's law. The general assembly may authorize the board of supervisors of any county or till council of ay cit or town to levy an additional capitation tax not exceeding one dollar per rannum on every such resident within its limits, which shall be applied in aid of the public schools of such counl 1ty, cityr, or town, nor for such other county, city, or town purposes as they shall determine. SEc. 174. After tllis constitution shall be in force, no statute of limitations shall run against any claim of the state for taxes upon any property; nor shall the failure to assess property for taxation defeat a subsequent assessment for and collection of taxes for any preceding year or years, unless suchll property shall have passed to a bona fide purchaser for value, without notice; in which latter case the property shall be assessed for taxation against stich purchaser from the date of his purcliase. SEC. 176. Tihe state corporation commission shlall anmnually ascertain and assess, at the time hereafter amentioned, and in the manner required of the board of public works, by the law in force on January the first, nineteen hundred and two, the value of the roadbed, and other real estate, rolling stock, and all other personal property whatsoever (except its franchise and the nontaxable shares of stock issued lv other corporations) in this state of each railway corporation, whatever its motive power, now or hereafter liable for taxation upon such property; the canal bed and other real (state, the boats and all other personal property whatsoever (except its franchise and the nontaxable shares of stock issued by other corporations) in this state, of each canal corporation empowered to colnduct transportation; and such property shall he taxed for state, county, city, town, and district purposes in the same manner as authorized by said law, at such rates of taxation as may be) imposed by them, respectively, from time to time, upon the real estate aind personal property of natural persons: Provided, That no tax shall be, laid upon the net income of such corporations. SEc. 177. Each such railway or canal corporation, including also alny such as is Cexempt from taxation as to its works, visiblle property, or profits, sit.all also pay an annual state franchise tax equal to one per centurm upon t e gross receilpts hereafter specified in section one hundred and seventy-eiglht for the privilege of exercising its franchises in this state, which, witth tlle t'axes provided for in section one hurndred and seventy-six, shliall be in liet of all other taxes or license charges whatsoever upon the f rainclise.s of such corporation, the shares of stock issued by it, and upon its pro)perty assessed under section one hundred and seventy-six: Provilded, That notling herein contained shall exempt such corporation from the annual fee required I)y section one hundred and fiftyseven of this constitution, or from assessiments for street and other public local improvem(ents authorized b)y section one hunidred and seventy: And provided further, That nothing herein c(ontained shall annul or interfere with or prevent any contract or agreementt by ordinance between street railway corporations and municipialities as to compensation for the use of tlle streets or alleys of such municipalities by such railway corporations. SEC. 17S. Thle amount of such franchise tax shlll tlie equal to one per centum of t:he gross transportation receipts of such corporations for the year ending June the thirtieth of each year, to be ascertained by the state corporation commission, in the following manner: (a) When the road or canal of the corporation lies wholly within this state, the tax shall be equal to one per ceintull of the entire gross transportation receipts of such corporation. (b) When the road or canal of the corporation lies partly within and partly without this state, or is operated as a part of a line or system extending beyond this state, the tax slIall be equal to one per centunI of the gross transportation receipts earne(l within this state, to be determined as follows: By ascertaining the average gross transportation receipts per mile over its whole extent within and without this state and multiplying the result by the number of miles operated within this state: Provided, That from the sum so ascertained there may be a reasonable deduction because of any excess of value of the terminal facilities or other similar advantages in other states over similar facilities or advantages in tills state. SEC. 179. (Reports required of corporations to the state corporation commission to form basis of assessment of property and franchise taxes.) SEC. 180. (Application by corporations for relief from the assessment.) SEC. 181. (Taxation of corporations as stated in sections 176 to 180, inclusive, to remain fixed from January 1, 1903, to January 1, 1913, and thereafter until modified by the general assembly.) SEC. 182. (Taxation of shares of stock of trust or security companies and incorporated banks.) SEC. 183. (Exemption.) SEc. 186. (Collection and disposition of state revenue.) SEC. 188. (Limit of tax or revenue.) SEC. 189. (Rate of taxation.) ARTICLE XII. SEC. 157. (Fees from corporations.) ARTICL.E IX. SEC. 136. (Local school taxes.) ARTICLE X. SECS. 134-5. (School funds.) ARTICLE IV. SEC. 50. (Enactment of tax laws.) ARTICLE II. SEC. 21. (Payment of state poll taxes tas a condition of voting.) OFFICERS. The officers most directly concerned with taxation are: (1) Assessors, specially appointed by the county, corporation, and hiustings courts of the several counties and cities of the state by the first of January in 1890, and every fifth year thereafter, to assess lands and improvements thereon. One is appointed for each district in which there is a commissioner of the revenue. (2) Commissioners of the revenue, elected in cities and counties for a term of two years. (3) City treasurer, elected for a term of three years, wilo acts as collector in the city. (4) County treasurer, elected for a term of four years, who is collector of taxes for the comnty. (5) Auditor of public accounts, elected for two years. (6) Board of public works, consisting of the governor, auditor, and treasurer of the cornmmonwealth, which formerly (before 1902) assessed railroads, and performed certain other duties connected with taxation. (7) By the constitution of 1902 there was established a state corporation commission, composed of three members appointed by the governor for six years, to take the place of the board of public works. STATE 1REVENUES. IREFATORy NOTE.-There is a special classification of taxes provided for in the revenue laws of Virginia. That classificatioin has not been adopted in the following analysis, because it seemed to be somewhat TAXATION AND REVENUE SYSTEIMS-VEIRGINIA. 809 desirable to present the tax system in the same form as that for thle other states. But as the classification used in the laws may throw some light upon the working of the system, and specially upon the relation (of the different parts one to the other, an abstract of it is here presentedl: 1. Taxes on lands and lots. 2. Taxable subjects: Schedule A.-Male inhabitants, white and colored, poll tax. Schedule B. —Personal estate (in goods and chattels). Schedule C.-Choses in atction, moneys, credits, and capital, also toll bridges. Schedule D. —Incones. 3. On business and other subjects, to.wit, on wills and administrations, on deeds, on suits, on seals, on banks, on insurance companies, on railroad and canal companies, on sleeping car and similar companies, on express companies, and on telegraph and telephone companies. 4. Licenses: Schedule A.-Merchants, etc. (See more complete list under licenses in the general analysis, below.) Schedule B.-Repealed. Schedule C.-Inns, restaurants, etc, Schedule D.-Theaters and amusements, etc. Schedule F.-Attorneys at law, etc. A. TAXES. I. The general property tax. 1. Base I a. The property incl uded and ixempt.-All real estate and improvements, and all personal estate situated within the commonwealth, arid the moneys and credits of persons residing therein wherever situated, except as specially exempted, are to be taxed. (1) and (2) Real and personal property are not specially defined for purposes of taxation. (3) Exemptions, in addition to public property, are: Bonds of the state issued since 1882; churches; parsonages; cemeteries, public and private; property of educational institutions and of deaf and dumb, blind, lunatic, and orphan asylums; the real estate of tlhe Ladies' Mt. Vernon Association, and of thle Norfolk county ferries, so long as used for a highway; free libraries; pro)erty devoted to charitable and benevolent purposes; property of fire coimpanies; pu}lic libraries, and property of ministers of the gospel and of seminaries of learning; tlhe personal property of religious societies and charital)le institutions; the King's Daughters' Hospital, of Portsmouth, Va.; and the IHome for Friendless Children, of Chesterfield county, Va. b. Assessment.-There is but one assessment for the purpose of state and county taxation, and in cities and towns the assessment of real estate for municipal taxation is to be the same as that for the state. The con- stitution of 1902 makes this provision as to personal property also. The general assessment of lands throughout the state is made every five years, the assessment on which the taxes were extended in the fiscal year of 1902 being that of 1900. Assessors are appointed especially for this purpose in the counties and cities of the state, and are required forthwith to assess the cash value of each tract an(t lot of land and the improvements thereon, and to note whether the owner is white or colored. The annual land book or list of the taxable real estate is made by the cormmissioners of the revenue in the several counties and cities, who ascertain to whom the real estate is chargeable with taxes as of February 1 in each year. The value of lands and lots as ascertained by the assessor is not to be changed except on account of iin provements. Each commnis.siooner takes with him the last land book and requires every person charged to swear to, tlhe correctness of the entry of his land and to state trallsflers tanld oinissions, which information is verified by tle rec(ords. Lists of (leeds and lands devised and juidglments are supplied the conmmissioner by clerks of colrt and registers of tle land office. Tracts of land in (ounties and town lots are taxed separately. The comlllissioner is to assess tlie value or the increase in value of 1ay bulilding or inclosure of the value of $100 and upward not already assessed and is to deduct for similar reducttion inl value. Personal property is assessed annually as of Fel)rlary 1 by the colnm issioners of the revenue ill the several counties, districts, and cities. Every persol imust fill out lists under oath of all his personal estate, moneys, credits, and capital, with the value thereof, under penalty of $30 to $1,000. The commnissioner, upon his own view or upon information derived from sworn interrogatories answered by the taxpayer, is to assess a fair cash valuation and to make up personal property books containing lists of persons and personal property, separate books being made up for white and colored persons, and on the assessments in these books the various levies are extended. D)isagree mlents are to be referred to arbitration. 1)ebts due by the taxpayer to others lmay be deducted fronl the amiountt of moneys, credits, and capital. No tax is to be assessed upon the capital of anty bank, state or national, but the real estate is to be assessed as that of individuals. Tlhe stockholders are assessed ald taxed on the tmarket value of their shares of stock at the same rate as o(ther ioneyed capital in the hands of individuals residing in tIhe state,and no deduction is imade for real estate taxed to the bank. The bank is required to pay into the state treasury the tax on the shares by June 1. If such tax be not paid within thirty days from the assessment, the cashier of the bank failing to mnake payment and his sureties are liable for tlhe same and 20 per cent penalty in addition. Certain quasi public corporations are assessed by a state board. The board of public works assesses thle property of railroad and canal companies oil tlIe basis of an elaborate report by such comipanies. A comlpany failing to make tlIe report or to pay the tax assessed ulpoe its property is to be iimmitediately assessed under thle direction of the auditor of public accounts, who rates the real estate and rolling stock at $20,000 per ntile amid assesses a fair valuation of all their other property upon his own view, or upoln such information as he may obtain. Railroads owned by mining, lutiber, and like coml)pamnies which transport passengers arid freight for persons other than m {lie owiers are to be assessed by tle board of public works; all other property of such companies not used in operating the railroad mmust be assessed by tie commissioner of tlie revenue in the counties and cities whiere located. The rolling stock of foreign corporatiotns doing business in the state is to be assessed on the average amitoutint of such property habitually used in the state. Tlhe secretary of the board of public works, after the assessment of these railroad and canal com(panies, imiakes an apportionmnient or statement of valuation to counties, cities, and school districts of property situated thereinl upon which taxes may be levied. Stocks, bonds, and securities of domtiestic companies in excess of their indebtedness, within or without the state, are for the purposes of the 810 WEALTH, DEBT, AND TAXATION. act to be. considered at the principal offiec of the company in this state. Express compjanies and steamship and steamboat comp~anies for the transportation of passengers or freight are assessed by the beard of publie works on the basis of reports,, similarly to railroads. In ease of failure to report or to paty the tax assessed on property or license tax limposed by the board, the property is to be assessed under direction of the auditor of pnhlic accounts, anid a penalty of 20 per eent is added to the tax. Puilirrall, sleepting, pa~laee, or dining car- companies and stleami ferry com1panies are slimilarly assessed on the proportion of the Cap~ital stock invested and used in the State. Telegrapli anid telephonie companies are assessed on tlhe basis of reports to the auditor of public accounts for line anid wires,~ located in the state by the commissioner of the revenue of the counity or, corporation where the chief office is located. Property is ats!sessed where loeated. A comnpany failing to mrake a report is to be assessed1 by rcating each mile11 of telegraph or telephone line at $125 foi out wi re,and $25 for eIach additional wire per mrile, anid by ascertaining the valuie of other property as that of individuals. There is also a fine UnlposedI of $50() to $2,000. O)ysters are assessed as personal lproperty by the inispeetors of oysters annually on the 1st (lay of Octobser. The assessors 'are eojipensated at- the rate of $2 per day, and the commissioners of revenue byv c~ommissions and fees. c. JEqialization.,-There, is Ito equalization, strictly interpret(1I(,~, of any p~art of the anssessm-ent. But the assessors of counties andl citie's mIeet for conisultation with a view to equalizing the assessment of lands in their respective counties, (listricts, and( corpjoration~s. Persons feelingr themselves aggrrieve(l byv any en-try i11 the EWA( 1)00k or' personal properity book mafy, within one year, apply for relief to the court in whinch the, commrissioner gave tbond. The. attorney for the cornmon(lwealth defe-nds the ap~plic ation.. thle ctiurt, may ordler the assessmient corrected and the mloneyr refunded or the treasurer restrain e( front ('011cc.t ing.r Itedress fromn erroneous assessments of (ounityV and( of local taxes is to be had in the country or corporation coui rt. XY 'Iiilroia d or cDatial eoinplaniy, e Ixpress 01- tra 11)o)01 itI oil (o0llipany steamsips stearnboat, or sleeping cur coiniianV 01. ani St eani11 frrty company aggrieved by the wzsessnierit byv tb(. statrd of poieAC workIs maty alpply for redress, to tbe ( iI(nitf c10(111 of t~ln (Iit'N of ffichinorld. Noti( of fi application is to be giveni t~he boaird of plibilic Norks, anld the attorine for the eominioriwealth, foi- the ity of Ricnhinotd defenlIls the aipplvatit 101 The nanunal rate (iii real estate is fixed lbv statute ait 30 ( eats on every $100 oif assessed valnie for I lie support of the state o~veri'iietit., tirid 10 cents for till suipport of'p bi free schools; onl tarigible liersoritl property and oii choses Mi tietti0, mionievs, credits and1( 1apitasl, toil toll b~ridges, turnpikes, and ferries Ilhe rates are the Samfe. 3. (loilectiom State, (.county, and city taxes are collected by the counttt ttntd cityltreasurers. ties"re (htie andl payab)le on Ju l 1, and the treasurer,tittenAIl~s in eachte inaoisterial (listrnet by appointmnenat to receive them. After 1)ecemiber 1, it, is his duty toi call1 for taxes that,- rernain unpaid and to collect them by (listrtess of goods and chattels or grarnishirient, an d 1 if theore is, fo unid no0 pro perty liable to dis tress, lie is to ret urn lists of (lelinquent taxes, which are then enforced byNI salle of lands. The lien of the state on land for taxes is paramount to that of the counties, cities, and towns, and all liens attach December 13 in the year in which the taxes are assessed. Taxes on oysters are collected Iby the oyster inspectors; they are, due onl Septemiber 1 in each year. Collection officers are paid for their services commissions similar to those, allowed the commissioners of the, revenue for assessing the, taxes. II. Poll taxr. All male, persons, white and colored, over the age of 21 years pay a capitation tax of $1 for public free school purposes. The tax is a lien -upon real estate. III. Intheri'tance tax. When any estate within the state of any (decedlent passes, by will or descent, to any other person than the grantifatlier, grandmiother, father, mnother, husband, wife, brother, sister, or lineal (lescendant of such (lecedlent, the estate so passing is subject to a tax of 5 per cent. Exemptions are, all property to be used for state, county, munuicipal, b)euevolent, charitable, educational, amd religions purposes. Irl addition to thie genernal property tax, railroad and canal Companies pay anl incorie tax (if I per cent per arirl-um, 1which income is ascertained by dductng heostof Perat ion firnm theamount received. There is also a tax for expenses of the railroad commissioner, not to exceed $400 pil annum, to lie bornie by the several railroad companies operating in thie state according, to their gross income. This tax is to be apportioned by the auditor of public account~s. Pullman, sleeping, palace, (it dining car coinpan~ies are taxed onl tlleir capital stock, ba~sed 01n that 1iroportiofl wfiiicii is inivested aiid used in N irgiriia d(eterinaied Iy the, unit rule fromt the cashi value of the shares eonlstitlutillg th eut ine caipital stock. Thie rate is 30 cents per $100 for the state arnd 10 (cuts for sehioo~ls. Steamnship (omnpaniis anl car- 111d transportation cornipanies, except express, pily anl incomie tax of' 1 p)er (seat 1101 anmiml on itet earnings inl excess (if $600. (liii prop~erty is also taxed at the regular property rate.) Mutual insitranee companies tranisactring butsiness In not more fihan fortr count ils arid fiat ernal ordersa(Ii exen~tilp. V. Basiiaes, taxes U itd lice it 8M A large inumber of liceense taxes are levied ai-nnually for State lptirPoses. MferchIants paN license taxes for thie priv-ilege of transacting htusiness ItI the state, t~o lie graduated] by tue amnount (if purchiases during the il)eiiodl, repsirten, tinder oathi to d ie corniissioiter (if the revenue. lPirechiases uil to $1,000, $5; $1,000 to $2,000, $10; $2,000) to $50,000, It0 cents on1 A10 -ve $ 0 00t),10 t ents, onl excess, per $1 00. Tili's license tax -is ini lieu of iil taxes for statte puiiPhses on capital wtit iiali en iploved in the loisitiess,as st-ock iii trade. Ti'e Capiit al stok of inrcrearit il corporations is not. to be taxed if the liceneanotint s to as muci tis t li tax on capital stock. liiodconi1panies whtieli sell mineral or forest products aire to be hixedl as othrer rierehiant 5, IPrivile'e '111( liceense t axes oni corporations (fannual) ELxpress ((irmpanies, inl adi(litioni to the gerleral property tax, pay for thec ilriv-ile(e (if do(ing bumsiniess betweenl points wvitltin the state, where the m1ileage is 200) nub s or less, $~21-50: 200 to 1000 miiles, $1,250; 1,000 to 1,(110 odeis, $2 000: 1,500 mliles or over, $2,750. Telegra p11)t comI-panies pay ita license tax foir the privilege of operating, per miile if wire. in the statel, $2: also 2 per ceiit of gross earnings on state, l)usiiess. TAXATION AND REVENUE SYSTEMS VIRGNIMA. 811 Telephone companies, license tax-6OO phones or less, per phone, 50,cents; 600 to 1,000 phones, per phone, 75 cents; 1,0(X) to 2,000 phones, per phone,, $1; 2,000 phones,, or over, per phone, $1.50. Building and loan associations-license, specific tax, capital $25,000, $50; $25,000 to $50,000, $75; $50,00() to $100,000, $100; $100,000 to $1.50,000, $1.25; $150,000 to $200,000, $1-50; $200,000 to $350,000, $17'5; $400,000, $250 (with $50 for each additional $100,000). Nonresident companies pay upon capital invested in this state, and the shares are not taxable. On comnparnes doing business on the, purely mnutual plan, confining their business to the city or county where organized, the tax is $50, t~o be levied only where the principal office of the company is located. Insurance companies, surety comipan~ies, an(1 every mutual aid society, mnutual benefit, guarantee, accident, lplate glass, steami boiler, assessmerit,security, mnarine, United Blrethren, live stock, travelers comypanYv, and all liko companies, iii addition to the general property tax, pay a specific license tax of $200 for the privilege of doing business in the state. In addition they are to pay 1 per, centi upon the gross amount of all assessments, premniumi-s, duies, and fees derived from business in theI state. In the, ease of atSSessm1ent companies these taxes are in lieu of all other taxes. Cormmission merchants, $50; when commissions exceed $1,000, $60;for ea-ch $1,000 in excess of $2,000, $10 extra; also, in addition, the amount to lbe p~aid by liquor mrerchants aend stock brokers, if dealing in those lines. The specific tax oni a. live stock company is $iOO0, and there is a forfeit of 5 pci cenit for' every month in default. Peddiers-oni foot, $250; otherwise, $300; lightning rod peddlers-, $20; sale of patent rights, except by the patentee, $25. Agents-land agents, $10 and one-eighth of 1 per cenit on amount of salies: if In a town of 2.O0t) to 3,000 inhabitanlts, $10 additional; 3,000 to 4,000, $20: l,00() to 5,000, $30; over~ 5,000O, $40 adlditional: hook agents. $10. Fertilizers, $20: less than 1(X) tons, '$10 in one county;: additional counties, $5 each; but when tax on capit'al is $30 there, is no license tax. Ama f ion sabes general aucetioneers, $ )0 (if city of 5,000 irnlnhitaints or over, $2 additional per, 1,000 inhabitamnts, but maximum is $1 30; also oat foumtli of 1. per cent of sales peryear); real estate auctioneers, $50 (if city of 5,000 inhabitants or over, $1.00; also one-fouirth of 1 per cent of sales; for 1)1ivilege Ot nlegotiatinig loains on re ml (state(, $100 adlditioral)i tubac(co aim t ioiers, $25; cities of 1.5,00(1 inhabitants, $50. JIunk dealers,$50 caitnvassing,for junk d~(ealer-ts, $25; retaimlers of tob~acci), $.5; (-onnuon rieir, $5, ship brokers, $50; stock lbrokers, $100 (fowiis of 5,000 to 10,000 ntilembitants, $WM for each oflicin). IPmivtine bankers ---capita'l $5,000 or under, $5() Over $5 000 to $10,000, $0:$10,000 to $20,000, $15r0; $2(0,000 to $30,000, $150 anld $5 for each.W$1M00( ovei $:30,000). Pawnbrokers, $25:cotimiiierciral and arid towns, over 10,0(0 Hiinabitants; also 20 per cenit on thie facve valuie of all coiiloiis sold (tax-receivable coupons fromt bonids of'stafte of Vimginia.). Private entertainment House, $5 (ailso.5 per cenlt on tble ainimiia I rentir over$100); boardinghouise, $5 (also 1. per- cent on tme aniiual reiit; over $100); eatfing( honise, $25; rental value lper annunim is $1 Of) to $1,000, 3 per cent addlit-iona-l; $1,000 to $2,000,5uper cent add~itiona.,l. Blowlinig saloonls, $25, am1 $10 for- each alley over on-e; billi-ard saloons., 51, an "'ld $25 for fia bles o)vero one; bagatelle saloon $lt), aend $15) for tablies, (INe on1e: theaters each performnance, $3: by week,.$10; shows, c'ircuses,,d Iiinl enageries, p)Cr day, $20; in cities of 1 (XX) to 10,(X)0 inhabidtants, $1tX), rilso( 0" jier cenlt oinli the, gross recintipts iii addnitiomi tin thre specific tax mer-o ons $l) public, roonis, $20); skating riinks, $5 to $10 per quarter. At toriieys-atlaw-liceirsed less than five- years, $1.5; licensed over fiv~e years,'S 25 (provided that, no attorney whose receipts aire less than $,50) psr annumiii need pay over$1.5). S,~pec(ial licenlse to suie tliestatt~eor it~s oflicersfor recovery vof money for coupons tendered as taxes, $250. Physiciants, siiigeons, aind dentists —licensed for less thami five yeais, $10; licenised foir over f~ive years, $15; in cities over 5,0() inhabitants, $2.5, provided thint when receipts are le~ssthan $500 (per-annuminlicense tax is $10. LDaguerrean and photograph artists aiid their agents, $10; cities, 2,0(X) to 10,000 inhabitantsa $30; Ar"nf 1,000 CU to20000 il.4;oe 20,000, $50; fr- eac aditina county, $5. Stallions and j ackasses for letting to mar-es, $1 0; agents for renting houses, $30; in towns less than 2,000 inhiabitants,S10. Labor agents, $25. Storage aiid imipounding house, $25; city of 5,000 inhabitants or over, $50. Yards anidwagoiiyards,. 10 (onilyvincases whiere coinipensation of owner is inur thian $50 p)(r year): livery stables, $15:I- cit ies over 2,000 inhabitants, 8,25, and 50 cents for every stall therein; bJack drivers, $10; baggage~wa-goi, $5 for eachic~onve~yance. Sewing machine agents, $200 to manufacturers-; canvassers, $220; machine agents, $15,. and $10 in other counties. Liquior lileuse-wolmoesale of all kinds, $3.50: malt liquors only, $150;O retail of all k~inds —poprrlation 1,000 or less, $75; over 1,000, $12.5; malt liquors only., iii townms less than 5,000, $30; privileg~e of keeping a barroomn-populat ion less thami lO0t), $75, arid also 15 per~ cent of the rental value of the rooms uised: population 1,000 and over, $125 anid15 per cenito00ithie renital. Restauranits-, towns, of 2(100 or. less, $75; over 2,00)0, $12.5 (also 8 per cents of the remit at value oif the house anid fuirniture up to $1,000 of such armual value..J 1,0tO0 to 42,000, 5 per cent oii t~re excess, abovein $2,000, 3 Per cemit): inns, sa"Ume as for re"tammralnts. Hloldemrs of one( class of liquor or restaurant license may ob.tain the othiers b~y paym~emnt. Of one-half of the specific sum requmired. Malt. l(iquor saloon, couinty or towns less than I 000, $40; sample liquor ineivhmants, $3.50; cities over 1,000, $60 (above lamounts in lient of all taxes upon ca-pilal actually emuploved, except, manufacturers-, (listillers, and reefctifiem's) -, vecMNanntifaci~tturers whim) mash arid (listill —it) b)ushe~ls orless per day, $30: 10 tin 20 bushels per day, $50: 20 to 30) bnishels per (lay, $75; 30 to 45 buishels pr dlay, $12.5; 45 to 775 bushels per (day, $200t: 75 to 100 bushels pei daiy, $250; l1t) to 1St) bushels per day, $30): 1.50 to 200 bushiels per day, $400; 201) to 2350 bushels per day, $4.50): 2,50 to 300 buisliels, pr (lay, $.500: onl each 1(10 bushels per (lay imi excess of "0tI SO mmlt usespr(a (muanufactuirer miay sell at thie factory wxit bout, furmthem licemise). D~istillers of hiian~dy —ovcr 410) gallons andr dimstillerv run only three months, $10; thrice to six months,, $20; over six niromifhis, SrO. lrcivwries, $50. D.og's —comnmmmissiuner of thre re'vemnie InaV license (logs, wbicl hi will then be dcemmed personanl property, omie (b0in" $1: for- each additional dlog, 5(1 cents; special taxes on dogs mu v be imposed by cities muid counlties. Denalers In cast-uhf clothing, inl Accomac andl Northiamptomn counties, p)er nannumnr, $25; dealers in us~t ohs and cartridges in Accoiiiii and Northampton counties, per annuma,,,10. Slot MoaChrinVs, each, per annum. $2.50. VI. Income tax. inicoines ill excess of $600, wNhether received or merely tine wvithin the yeair prece(i ing the I st of F'ebruary, are to be ascertaineI byv the cti-mmnissioner of the revenue. "T ncomle' incIlues all rents,,., salaries, interest upon notes, stocks, bonds, or other securities not otherwvise tttxed, ofte~ntdSttites or any other state, corporation, firin, or individual, less the interest (tue an(1plai(I by the owvner during the year; the amount of all prenmiu~r Is on g(rd~l silver, or coupons; the amounit of sales of live stock- and mecat of all1 kinds, less the value thereof at the timie of thie assessmen-t of lire samie; providled, tlie smid value has heretofore been ita'xel ats cap~ital; the amount of sales of wood, buf Ier, cheese, hay, tobtacco, grain, 01r other vegreitible, itg~ricitraor other lprodulction, growii or prIodlted~ by staidi 1)peron providedl, that the amiount` derinVed by the p~rodItcer from the- sale of any agiml rlproduc. tion dutring the preceding year, whietlj ferlte same wxas grrowli or produtce(d during the(~ precd'(igyer0 nt, is to be assessed and taxedl as incmivie; rtll other gains an d. profits derived from any sonurce whault'soever, and-l the shares of the gains and. profits of all comnpanies, whethler incorporated. or partnership), of any person who wou-)Ild b~e entitledl to the, samne if divided, whether said p)rofits have been ohivioled or not. 812 WEALTH, DEBT, AND TAXATION. Deductions from income, in addition to the sum of $600, are: All losses sustained during the year; all losses incurred in trade; all sums actually paid for labor, ditches, fences, taxes, and rents; all fertilizers, and all clover or other seed purchased and used by any person who cultivates land, except sums paid out for improvemnents, new buildings, and betterments made to increase the value of property or estate; and provided further, that only one deduction of $600 is to be made from the aggregate income of alny family, except that guardians may make a separate deduction of $600 in favor of each ward out of the income coming to said ward. This tax is at the rate of 1 per cent, and is collected as the general property tax, except that the tax on salaries of officers of the state, payable at the treasury, is collected at the time that the salary is audited and paid. VII. Tax on wills and administrations. The probate of every will or grant of administration, where the legal situs of estate for taxation is in the state, of estates of $1,000 or less, is taxed $1; every additional $100, 10 cents additional. VIII. Tax on deeds and contracts. On every recorded deed, and every contract relating to real estate and personal property, recorded, 50 cents; consideration or value of property $8300 to $1,000, $1; over $1,000, per $100, 10 cents additional. Deed of release, 50 cents. Deeds of trust and mortgage are taxed on the amount of the obligation secured; railroad mortgages and those of other internal improvement companies are taxed )upon stuch pro>portion of the consideration as the portion of the line, property, and works of such company in this state bears to the whole property conveyed by deed. Deeds of partition, 50 cents. IX. Tax on suits. lUpon any original suit, except a suit in chancery, in ai circuit or corporation court, or removed thereto from the justice's court, where amount does not exceed $500, there is a tax of $1; when debt or demand for (damaiges exceeds $500, the additional tax per $100 is 10 cents. Upon every appeal, writ of error, or supersedeas in a circuit court there shall be a tax of $3; in the supreme court of appeals the tax is $6; and the nonpayment of these taxes for thirty days from granting the appeal is cause for dismissal. Upon every chancery suit originating in a corporation or circuit court the tax is i1.50. Upon every writ of mandallmus the tax is $3. The payment of these taxes is a condition precedent to the issuling of any writ or (docket, recording deeds or wills, or to granting letters of administration. The clerks receive a commission of 5 per cent for collection. B. FEES. (See Taxes: VII, VIII, and IX, above.) Secretary of the commonwealth. —Issuing charter of corporation, $1; tax on seals-seal of state, $2; seal of courts and notaries, $1. There are also small fees for filing papers, copies thereof, etc. By the act of April 16, 1903, corporations must pay: (1) Fees on charters-(a) Domestic or foreign corporations operating a public service line or road of any kind are required to pay a fee on the granting or the extension of the charter, or obtaining a license to do business in the state, according to capital, graduated from $25 on $5,000 up to $5,000 on $90,000,000; (b) all other corporations pay a fee of $10 on $50,000, with an additional fee of 20 cents for each $1,000 in excess of $50,000. (2) Fees for registration-An annual fee, domestic and foreign, graduated according to capital of $5 on $15,000 up. (3) Annual state franchise tax-In addition to charter fees, taxes on property, income, and receipts and registration, every corporation must pay a fee of from $10 to $200, according to capital. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment and equalization are the same for county as for state purposes. 2. RateThe rate is fixed by the board of supervisors; but for roads it is not to exceed 15 cents upon every $100, nor for schools 10 cents. 3. CollectionIn the same manner as for state taxes. II. Poll tax. The board of supervisors of the county may levy a capitation tax not to exceed 50 cents on all male persons over 21 years of age. III, IV, and V. Inheritance tax, corporation taxes, and business taxes and licenses. There are no such taxes or licenses for county purposes. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment are the same for municipal as for state taxation. Manufacturing establishments are, however, sometimes exempted for a period of years from municipal taxes. 2. Rate — The council levies so much as is, in its opinion, necessatry to meet all sums chargeable to the town or city. 3. CollectionSame as for state taxes. TAXATION AND REVENUE SYSTEMS-WASH INGTON. 813 I. Poll tax. The council may levy poll taxes on all niale persons over 21 years of age. III and IV. Inhheritance tax and corporation taxes. No such taxes are used Ty the municipalities. V. Business taxes and licenses. In addition to the state tax on businesses, the council of any city or town may require a local license and impose a tax. They may also tax tihe privilege of keeping for hire any wheeled( carriage. S CHO) OL RI{ E V ENUTE S. Thel schools are a(ldmlinistered accordling to school districts, which are subdivisions of the cities and counties. State school funds.-'The state funds applicable to public free school purposes are apportioned to the counties and cities of the state separately. These funds embrace the annual interest on the literary fund, consisting of the proceeds of the sale of public lands donated by Coingress, eschleated property, fines, etc., the capitation tax tnot exceeding $1 on every nale citizen over 21 years of age, and a tax of 10 cents on $100 of assessed valuation of Iproperty. These taxes are kept separate from othler state revenue. C(ount/ school board of slll)ervisors levies upon property in the comunty for county sclhool purtposes a tax of not to exceed 10 celts on the dollar of valuation. IDistrict school leivy/.-The )board of supervisors of the county levies a tax for district schlool Ilrl)oses nIot to exceed 10 cents on $100 of assessed value thlerein. litn icipal levies. —The council may raise, by lrolerty and capitation taxes, which are not to exced 3 mills on the dollar nor 50 cents per poll, moneys for tthe support of public schools within the municipality. WASHINGTON.1 Washington depends almost entirely upon the general property tax for state, county, and lmunicipal revenues. There are, however, poll taxes, levied in districts for streets and roads, and an inheritance on both lineal and collateral transfers. No special corporation taxes are levied, except a small one on franchises and one on insurance premiums. CONSTITUTIONAL PROVISIONS. ARTICLE VII. SEC. 1. All property in tlhe state, not exempt under the laws of the United States, or under this constitution, shall be taxed in 1proportion to its value, to be ascertained as provided by law. The legislature shall provide by law for an annual tax sufficient, with other sources of revenue,l to defray the estimated ordinary expenses of the state for eaclh fiscal year. And for the purpose of paying the state debt, if there be any, 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 tlhe law creating the debt. SEC. 2. The legislature shall provide by law a uniform an(d equal ratte of assessment and taxation on all I))operty in the state, accortding to its value in 1money, and shall prescrilbe such regulations hiS gireneral Iaw, ias shiall secure a just. valuation for taxation of all property, so tlat every i person anud corporation sliall pay a tax in proportion to 1lit value of his, h1er, or its property) Pr0ovided, That a tleduction iof (le)ts from credits may be authorize(l: Prolided, fo rther, That thle property (of tlle United States, and of tlie state, countics, scl1o1ol districts, 'and o~th(ler 1n1mnicipal corI'porations, and such1 ot(ler )ro perty is the legislatuire ianxy by general laws provide, slall (e exempt from taxation: (And puroia d. flrther, That the legislatuire sliall hlave plowevr, iyv ap)propriate legrislatio1, to exei1pnl)t personal properlty to tlie amloult of three liundredl (tllars (S3)0.(00)) for eachl head of a,I aily lia)ble to assessment and tatxati)1 undeill' tll' provisions of tlle laws of this st'tlie of whichl tlile individual is tille actulal and bona, fide owner as amended in 1902.) 1 This comlpilatioln is derived mainlvy fromn Pierce's (ode, a compilation of all the laws in force ii tile state (of Wasliington, incIlding tlle regular and extraordinary session of 1901i compiled b)y Franik Pierce: Seattle. Wash., 1902. SEC'. 3. The legislature shall provide by general law for the assessing and levying of taxes on all corporationi proI(elrty as nealr as may be by tile same methods as are provided for tlhe assessing and levving of taxes on individual property. SEC. 4.. Tle power to tax corporations anld corporate property shall not be surrendered or suspended by any contract or grant to which the state shall be a party. SEC. 5. No tax shall be levied except in pursuance of law; and every law imposing a tax shall state distinctly the olbject of the same, to which only it shall be applied. SEC. 6. All taxes levied and collected for state purposes shall be paid in money only into the state treasury. SEC. 7. An accurate statemenit of the receipts and expenditures of the public moneys shall be published annually in such manner as the 'legislature may provide. SEc. 8. Whenever the expenses of any fiscal year shall exceed the income, the legislature umay provide for levying a tax for the ensuing fiscal year, sufficienit, witli other sources of inconme, to pay thie deficiency, as well as tlie estimated expenses of tile enlsuing fiscal year. SEC. 9. Thie legislature may vest the corporate authlorities of cities, towns, and villages xwitli power to make local irml-provellents by special assessment, or by special taxation of property bellnefited. For all corporate purposes, all inuiiicilpal (orporationIs lmay Ibe vested with authority to assess a(nd collect taxes, anid such taxes silall be uniform in respect to persons and property witlhin tlie jurisdiction of tile body levying tlhe same. ARTIC'lclE xi. Sic. 9. No county, nor thi inlahabitants theremof, nor tlie prlorIity thereiin, s1all te Irelease(l or discliarged from its or. thleir 'proplr tilate shlare of taxes to Ile levied for state ilurp(oses, nor sliall colillit tioni for suclh taxes be auttIiorized in alty form whiatever. SEc. 12. Tl' legislatlure slall hlave no power to, i1s)(11'e ttaxes tpl)on cou(llties, cirics,,townils, r othelr nmuiu.ic)al Co(rlPnIt inlls. oI' 11u)po tlt' inlIa)bitants (,r piroeCrty thereof, for county, cit,, tow, or (t/cr imuni(cipal lpurp)oses, }tm mnday, by general laws, vest in th, c'()r)()rate authlorities tllhereof r tll Ip 'o assess and collect taxes for s'uci1 pu'Iposes. A i; TlIoL: II. SEc. 2S. (This section proihiis. tihe l gislaltre fromn enactinig lany special or private laws foIr lassessen'it or collectioln of taxes or for extenldiIng tlie tinwe fio',r ('c)llecthio)n t Ierlle(c If.) 814 WEALTH, DEBT, AND TAXATION. ARTICLE XXVI. (This article provides that lands belonging to citizens of the United States residing without the limits of the state shall never be taxed at a higher rate than the lands belonging to residents thereof, and that Indians owning lands il severalty are to be taxed, unless their land is exempted by grant.) OFFICERS. The officers most directly concerned with taxation are: (1) The county assessor, elected for two years. (2) The county treasurer, elected for two years. (3) County board of equalization, composed of the thllree county commissioners, elected biennially. (4) State board of equalization, composed of the secretary of state, the commissioner of public lands, and the auditor of state. (Since 1905 also the three members of state tax commission.) (5) City assessors and collectors, elected for one year. (In cities of the second class only.) (6) An advisory state tax commission of three lmenibers (created by legislature in 1905). STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included and exem pt.-All property now existing, or that is createdl or brought into the state, is subject to taxation, except as expressly exempted. (1) "Realty," for the purposes of taxation, includes the land and all structures and fixtures thereon, and rights and privileges appertaining thereto. (2) "Personalty,' for the purposes of taxation, includes all goods, chattels, moneys, stocks; all improvements upon lands the fee of which is still in thie state or the United States, or in any railroad company; credits, whether secured or not, but subject to deductions of debts. Gas and water mains laid in roads, streets, and alleys shall be held to be personal property. Ships registered in any United States custom-house in tie state, used in trade with other states and counties, are not deemed property within the state nor sulbject to taxation. (3) Exemnptions, in addition to public property, are: Cemeteries; churches whose seats are free; free public libraries; charitable and benevolent institlutions; ships in construction and tmaterials tllereof; personal property of heads of families up to $3(K); fire engines, irmplements, and buildinlgs of fire companies; fruit trees, not nursery stock, for four years after being transplanted in orchard form. b. Assessment. — In general, there is but one complete assessment roll for state, county, and municipal taxes, the county being the unit, and the assessment is madle with reference to March 1. Real property is assessed bienniallly in the even-numbered years, the list and valuationl b;einlg made by the assessor, )bit corrections are made annutally. Personalty is assessed annually on the basis of a detailed list made by the taxpayer under oath. The assessor, however, fixes the "true and fair" value, which is that which the property would bring at private sale. The penalty for failure to furnish a list or for a false list is $10 to $2,000. The real and personal property of corporations are by the constitution to be assessed as that of individuals. There is no assessment or apportionment of railroad property by state authorities, but the assessment is made bv local assessors of railroad track and rolling stock in the counties in the proportion that the main track in the county bears to the whole length in the state. Bank stock is assessed to the owners in the town where the bank is located, whether the owner is there resident or not, a proportionate part of the value of real estate of the bank being deducted. The bank is made responsible for payment of the taxes. Itinerant merchants are required to notify the county assessor, and to pay a tax assessed at the rate assessed for state, county, and local purposes upon their stock in trade. c. Equalization.-The county board of equalization equalizes between individuals and corrects the county roll, and it may adjust the valuation of a class or classes of property. The state board of equalization equalizes between counties according to classes of property to ascertain the just proportion due for state purposes from the several counties. 2. Rate — The state board of equalization apportions the amount of tax for state purposes among the several counties in proportion to the valuation as equalized by the board. It is the duty of the county auditor to fix the rates necessary to raise the amount so apportioned and to place the same on the tax rolls of the county. The maximum tax for state purposes is 3 mills on the dollar of the property valuation of the entire state. 3. CollectionIn general, all taxes for state, county, municipal, school, road, and other purposes are extended upon the tax books of the county, and the county treasurer is the receiver and collector. Taxes on real estate are a lien on the property from the assessment day, March 1, and are due May 31, after which date they become delinquent and 15 per cent interest is charged. If, however, they are paid before March 15 a rebate of 3 per cent is allowed, or, if one-half is paid before May 31, the rest may go over until November 30. Taxes on personal property are a lien, on all real and personal property, after the first Monday in February, the day on which they become due. If they are not paid within 30 days after notice, the county treasurer mnay distrain the goods and chattels. 1I. Poll tax. There is no state poll tax. III. Inheritance tax. All property within the jurisdiction of the state, whether belonging to inhabitants or not, passing by transfer which takes effect at death, is subject to this t.lx at tlhe following rates: (1) )On all sums above the first $10,000, where the same passes to the fatlher, Inother, husband, wife, lineal descendant, adopted child or his lineal descendant, 1 per cent. (2) (n all sums not exc((eeding the first $50,000 whicll passes to col lateral heirs to and including the third degree of relationlship, 3 per cent, and to collateral heirs beyond the third degree or to strangers to the blood, 6 per cent. TAXATION AND REVENUE SYSTEMS-WASTIINGTON. 8145 (3) On all sumis above the. first, $50,000, and not exceeding $100,000, to collateral heirs of the third degree, 41 per cent ';to collateral heirs beyond the third degree aind strangers to the, blood, 9 per cent. (4) Ott t1.11 suni iii excess of the first $1.00,000 to collateral heirs of the thirdl degree, (1) per cent; to collateral heirs heyond the third degree and strangers, t~o the blood, 12 per cent. IV. (Corporatiom, taxes. On domestic and foreign corportations having capital stock th-ere is an annual franchise tax ini the forin of a licenrse fee, of $10I. This tax (loes niot apply to corporations not for pecuniary profit., nor to such insurance companies as pay an animnial licentse. Other thian the general property tax, there are no corporation taxes, except on insurance, comipaniies. Insurance corinpaniies are charged $10 aninually for a certificate of authority, and in adlditiol1 mnust payT a Jpretniuln tax of2 per cent on the excess of premniumi-s collected over losses 1)ai~lI in the state. V. Busiwess taxes, and lircenses. Insurance agenit-tire, per annual, $2;: marine, per annumi, 50 cents; commission merchant, per annum, $5. Fishermian's license —semnes, tralps, wheels, monthly, $2.50 to $50; packerls license, per sea-son, $104? to $1,000 (new canneries pay a license of $250 until their piack is deicnitely known); packers and dealers, annual fee, $2.50; hutnters, residents, $1; hunters, nonresidents, $10; milk wagons, per annum, $1;, sale. of milk at, a stand, per atnnumln, $1: peddlers of medicines, per mnonth, $1 to $25; pilots, issue Of license, per annum, $5 (aend 5 per cent on his charges); owners of coal1 mincs, 4 mills per ton sold or used. Licenses for selling intoxicating liquors at retail are issued by the mayor and common council (If cities and incorporatcel towns, and by county commissioners for territory outside (of the limnits of incorporated towns. The license, fee can not lbe less, thanr $300 nor more than $lMOt annually. Ten per cent of all licenses are paid to tile state. The balance, of city licenses is paid to the general city treasury. Of county license receipts, 35 per cent goes to the couinty school fund and.55 per cent to the general county fund. B1. FEES. By secretary of state.-Filing articles (of incorporation (If foreign anold domestic corporations, $1; supplemental articles, $10; medicine, lraetice, (-exanlination fee, $50; dentistry, practice, examination fee, $2,5. By commissioner of insurance. Filing articles (If incorporation, $25; issuing (ertificate (If authority annually, $10; filing annul statement, $10;- agent's license, $2. COUNTY REVENUES. A. TAXES. I. The, genteralj property t(ix. 1. BaseThie p)roperty inc~lud(ed and the. assessmenit and equalizatioii are the samne for the county taxes as for thie state. 2.Ra te --- The county, taxes are levie(1 by tte..outylt' (OI1-tiflissioners. Thle. tax for thre p)ayinent of cotunty indlebtedlness is not to eXC~eed 5Mills on the (lollair; that for current expense, (S mills:- the schiool tax, S mills: the r'oadi tax, 5 miills; the lbri(lge tax, 3 mills. All taxes,, are -oirn puted at the aggregate rate per cent tinder thie htead of consolidated ftax, andl the county treasurer distributes to the different funds pro rata. after collection. 3. ColWlectiotn Collection of coun-ty taxes is matde by the county treasurer, as are State and( town sbip taxes-. IT, Ill, and IV. Poll ((itx, uithritlance tlax., and corporatwton taxes,. The (counties levyvno p(IH, linlierit,nice. or special corporation taxes. (See mun11icipal( 1)(11 tax, pagre 816.) V. Thtsi-ries~s taxes and licenses (nnw) I lawkers (If goods, per annuniii (limit), $25: biII ard tables mtuIdo howling atlleys (limiit,),$25: ferr-ies (Iimiit.),$lt~ol$100. TLAquo1rs, WI(IlestalO, Illquan tities over I gaIlloni $100- groce(r'l, tol sell bleer, $100. slaloon's (at disereti(In), $300 to $1,000. Ciaets-eal $1 0 wxholesa~le, $25. (See a~lso stalte reOVenue, With reference to licenises t(I retail nt oxicating liquors (saloons).) AMU-NICIPAL REVENUES. Tue dlivisions of local grovernment aire: Cities of four classes ----(I) those havin~g over 20,000 inhabitants,(2 10,000 to 20,000 ninhabitanit's, (13) 1,500 to 1-0,000 inhabitants, (4):300 to 1,500 inhiabitants; townships, where such orcyanization is tad~opted lby the county, embracing that lportion O~ thle county outside of incoriporated cities and toxnNi-s; sch~ool. (istricts; and road (listricts. A. TA xES. I. The, general property tax. I. Base --- The property included andl thie methods of assessment are, in general, the samie as for state taxes, with certain local peculiarities im lroce(hirte. In (.cities of the first class that portion of the coun11ty assessment roll emnlbracing persons andl lrolperty sulbject to taxation in the c~ityv constitutes also the roll for the city. Cities of the second, third,,anId fouirth classes muay have, inidependent, rolls mnade 1)y (city assessors to conform, as niearly as, p)ossibe to the (olinlt roll. The township assessor performs the same (duties as thie county assessor. The, cities app}oinit clomninittees, of their city couincils, to equalize or assist the couinty board in equalizationi. 2.RateIn cities the, city counicil fixes the rate for iininiicipal. revemmes, With various restrictions; in cities oilier than of the first class thec inaxiimuin rate is 1 0 mills. In towvnsbilps taxes are levied by thie electors iii town mieetinigs, subject to certain restrictionls. hii road districts the electors inay- levy, by vote, a t~ax of fromn 1 to( 10 m1ills on- the- doll"ar,.:3. ollection ---Collection is, in gTeneral, the samne as for state an(d coun11ty taxes. InI cities of the firSt, third, and fouirth (lasses thie couinty t reasutrer is ex, officio "ollector of the city taxes. Cities. of th4 sco1 lcls 'havew thirl OWnI 816 WEALTH, DEBT, AND TAXATION. collectors. D)elinquent taxes are enforced by the samne procedure as (lelinqueieft county andl state taxes. Road district taxes mnay Ibe paid in labor. 11. Poll tax. Every muale. person over 21 aud under 50 yevars of age residimig otitside, the liunts, of an incorp)orated city or town -for six mnonths or more, is requfired t o pay, by Mlarch I in each yCearl, a roadl poll tatx of S2. hii praclice, this is a County 1)011 tax-, receipts thierefromi~ Jeing' mnchtided with those of the county. Cities and towns mnay levy an aninual st rvet p~ohl tax not exceedming$2 in cities of the third1 class, or $';4 ii-i cities of the fourth class. These taixes acre ptayable nM labor in lieuL of money. 111 andi IV. Inheritaiwe tax and corporatien? taxes. There are no inheritance or special corporation taxes for Inunicip~alities. V. Business taxes~ atd licenses. The city councils of cities and towns miay license, for purposes of regulation and revenue, all and every kind of buisiness, inciudino' the sale of intoxicatingliquors. Dog license, per annumn, not to exceed $2: liquor licenses, per annumLII, $300 to $1,000 (10 per cent must be paid to the state); billiard tables, not, to exceed $25 each. SCHOOL REVENUES. The, constitution prescribes a permanent school fund., (ierivedl fromi various sources, the income of which is to be applied to the currenit use of the common sch~ools. Am~iong, themi is 35 per cent of the county liquor licenses. A state tax is to be levied by thie state board of equalization, which, with the income from the pernmanent fund, is to m1ake uip $10 for each child of school age; 1)114 the tax is not to exceed 15 mills on the dollar. The couties levy a school tax of S mills. A (listrict school tax miay be levied by time board of (directors of the district, not to exceed 10 mills on the dollar-. No tax exceedinig 5 miflls can be levied wvithout a vote of the electors of the district. WEST VIRGINIA.' West Virginia depends primarily on the general property tax for state, county, and municipal puirposes. There are, b)esides, a collateral inheritance tax, a system of annual license or franchise taxes on corporations, including insurance, telegraph, and express companies, and license taxes on various acts, businesses, and occupations. The poll tax is devoted to the school fund. In 1,904 and 1905 the entire revenue law of the state was revised. The changes made at that timre have not been included in this compilation. CONSTITUTIONAL PROVISIONS. ARTICLE X. SEC. 1. Taxation shall be equal land uniform tbroughout. the state, andIall prlmnpety, 1)oth real aind persotial, shall be taxed it, pr-oportion to its Value' to ble ascerltainlel as directedI by law. No one species of p~rop)erty from which a tax maty b~e collected shiall he taxedl higlo 'r thiau anyv other- species of pr-operty of equal value: hut itwoperty used foi. (incati nalier V scie tific r eligiouis or charitable purposes, all (crulet cries, and public, I)tr0 pertV ala1N, ly law, lbe exemnpted fi 0)1 ta~x don, The leg~islature sha,11ll hve power, to tax, by unilformi nid ( qual laws, all priivileges and franichise~s of perisons anid (orilorationis SEC. 2. The legisl at))re sh al vY v an arlirlal C apit ation t ix of onfe dollar upon ei.ich mllale i~~hta~ of thn s~tate Whlo Ills ittaiiiiid thn ag~e of twerlty-one years, which shall he ilImmlally appr-opriat(ed to the suipporit of free 5(1)0015'.1Persorls 'afflict id~ wit It hoddYllvfirlhit)1 mkIV he exeullltedl fromt the tax. Sic0. The lpower of taxaltion of the legIshi tire shall ext~endl to provisionis for the pvinrierit of, the srit e (debt, 01)114 in (lest thereon, t~n' Supp~or't. of fiee Scho~ols anld the paymuent of the 1))) m)al (stmirlated e1xlln'ses of the state;, hut whenever- ativ defilciencv in the r-evenule smlial exist inl anyv year it shall1, ant the reg-ular. Ssesio)) thlereof h~eld riwxt laft (I the deficiency IThis comaralaition is derived m uinlv fromt the followvi rig4 son. ices: The Code of West. Virginia, our-thI editim01, as amend~ed. to ar)(I inchidinig the year' h599. Compiled by Johnl A. Worth. Published by MaNilt Tribune. Book Room, Clitiirleston, M.100. Acts (If West Virg inia, Regular Sessionl 1 90i The Tr'libunle Company, Charleston, 1901. occurs, levy a tax for the ensuing year sufficient, with the other sources of income, to mneet sucl) deficiency, as well as the estimated expenses of such year. SEC. 7. County authorities shall never assess taxes in any one year the aggregate of which shall exceed ninety-five. cents per one hundred dollars valuation, except for the support of free schools; payment of indebtedness existing at the, tim(e of the adoption of this constitution and for the payment of any indebtedness, with the interest thereon, created under the, succeeding section, unless such assessment, with all questions involving the increase of such aggregate, shall have been submitted to tile vote of the p~eople of thle county aild have received three-fifths of all tile votes cast for and against it. SEC. 8. (No county, city, school district, or m-unicipal. corporation mnay become indebted to an amount (exceeding five per cent of thle assessed valuation of the property in such civil division, nor without providing for a direct annual tax sufficient to pay annually the interest on tile debt and the principal thereof within thirty-f ouryer. SEC. 9. The, legislature may, by law, lluthorize the corporate authorities of cities, towns, and villages, for (corporate lpurposes, to assess and collect taxes; but such taxes shall be uniform with respect to persons arind property within the jurisdiction of the authority imposing, the sein1e. OFFICERS. Pile officers most directly concerned wvith taxation i(-re: (1) Assessor~s in townls, cities, and villages, who are elected for one )2) Sei-eanit, who is elect e(I forI one year, and is collector of taxes for own's, citie's, or villages. 3)( Corrt y assessors, AlO)) ar e lected forit term (If four years. 14) Sh1 r ill, Wh'o is elected for a term (If four vears. and who acts as fiax collector for the countyv. (5) County court., comipos.ed of thlree conimissiorlers, elected for a terra1 of six vears. (ii Tb board of public works, consisting (of the, go verilor, the attorn v g elthe superinit('ndlelt of fiee schoo~ls, the audlitor, and tile tre-asurer~, togrether with tlIn secretary (If state ex officio, forms a state board( of aissessmyenit. (7) A st at(' board of equaliization, authorized by tile legislature at eaich (lecerniial )Issessrment of real estate. TAXATION AND' REVENUE SYSTEMS-WEST VIRGINIA. 817 STATE REVENUES. A. TAXES. I. The general property tax. 1. Basea. The property included and exempt.-All property in the state is subject to taxation, unless specially exempted. (1) "Real property" includes all interest in land and its appurte(2) "'Personal property" includes all fixtures attached to land, if not included in the valuatioln of land; all things of value, movable and tangible, which are the subjects of ownership; and money, credits, and i.vestments. All personal property belonging to residents of the state, wlether situated in or out of the state, and all personal property in the state, although owned by perisons residing out of the state, is subject to taxation. But personal property permanently located in another state, where it is subject to taxation, is not to be taxed here. (3) Property exempted, in addition to public property, includes: Churches and( parsonages, cemeteries, libraries; property used for educational, charitable, and benevolent purposes; fire companies; the products and increase in number of live stock and the produce of mines, salt wells, and oil wells, and all such: manufactured articles and products of mechanical skill and labor produced within the state during the year preceding the 1st day of January and relainiing unsold on that (lay an(d in the possession of the producer. b. Assessmeant. —There is, in general, but one assessment for state, county, and municipal purposes. The county is the assessment district, except that certain counties are divided into two districts with an assessor elected for each. The assessment refers to the< 1st of April. The land books of the county are to be made out when ordered by the legislature, usually (t:Cennially, by the clerk of the county court. Chlanies of ownership or of value are entered annually )by t1ih clerk on the basis of information obtailned( b-y the assessors, who take with thert the land books of the )precedil ni year and require each taxpayer unller oatll to state whether his land is correctly entered. Values are, however, determinned by the assessors. There is a penalty of $50 on taxpayers failing to give the reqttired| informatioin. Every person of full age and sound mindi is r(equiredl to I]ist tlie )personal property belonging to hiiii aid make a valuation (]ierio(.f u1nder oath. Any personi may refuse to value any >(-personal prol)ert v listed iiby hinim if he exhibits the sanme to tile assessor, who mi-ust tllcrl11,)pon asse5ss the valcue thereof. Disagreement between, flie owner and the assessori i'I re'iaird Io th l fair cash value of any personal property may be refer'('re to hwo discre(et voters, onTe to 1)e c]hos0en by eachll, and their decision ir to' t. (oif na umpire cho( senby theom is final. Mortgages or deeds of trust to secc're a debt or il bilil v rc atss(ess(ed to thie niortgagor 11until the Irtgagee oir tmrustee 1akes pos-w,.sesion, after whlichl he is deemed tlt, owner. (1ers0onal piroperty (0ogage'(I r ()hI l(ledged is likewise assesseil to l11e pIarty who lhas ps ()sssioIn. In listing c'reits or' i nvestments (ie debts owned.s,prileipli debtor maty be deductced, bult il no thiose folr whllich theli taxpavyr. is liabl]' Inrn'lv as suirety, indorser, ()ir giiarantor, 1 1le(ss tlie principa.l bI i11ol(vent. Investnments al(d (credits 111arc o) bi ritedi at tflcir mlarke.t v\iI111. Thel real estate of corl)porati)ls is assesseld 'as that ()of idlividuals. The actual value of the capital inivesteid ii) the 01u5sinness, exc.lusivie o(f real estate,, is estili.mated Iby takiing tihe aggrgfate valle (If t le p)e'rsona']l prolpert of the company and d r(leucting from credits and ilnvesst ment( s the amount. they owe. When the property, stock, or capital of any company is assessed to the company, no person owning any share or interest therein is to b)e assessed on such shares. Toll bridges and ferries are assessed at ten times their annual value for purposes of taxation. Railroad bridges on wxiich a separate toll or fare is charged are also assessemd at ten tiiimes their annual value. Railroad coompanies, iixclutiiig streetl railroads, sleeping, parlor, and dining car companies, and freiglt-line and (t eluilpment companies are taxed upon the general property valuationi. Property used in the operation of the road is assessed by tlie board of public works of the state on the basis of elaborate returnls by tie railroad. Property not used in operationi of the railroad, but owneld by it, is assessed like property of individuals. The assessliment of t]he' state oi)()ard is apportioned to the courties, anrd by the coutities to thfu munimcipalitivs. The valie of the capital used in trade or businiess o(f merchliants and firms not incorporated is assessed on tlie basis of elaborate sp(ecial returns. Banks are assessed on capital employed. Debts may be, dlediucted from moneys and c:redits only. c. LquaI'lzation.-T.h county court hears comnplaints as to the assessment and equalizes between individuals. There is an appeal to tie circuit court of the county. Railroads may also 'appeal to the circuit court from the assessment of thle b)oard of public works. The prosecut(ing attorney represents tlhe interest of the state in such appeals. There is no state b)oard( of equalizatioin antl no equalization. between coun:ti('s, except. as provideld )y the legislature in tihe case of tlte decennial assessment of real estate. 2. ate --- The rate for state purposes, in every year for whlich a different rate is not plrescribed, is 25 (e,(,ts o) e(,very $100 valutation for general state purpose(s, and 10 cents on sucti valuattion for the sll)pp)ort (,f free schools. 3. Colhlection. --- —--- Bot}h statte and counm)ty t axes are cofllected bv the sheriff of tlhe county, or by collet(rs al))ppointe(td bv tlihe auditor. rTaxes are a lien on real estate from, April 1, the assessmnent day, atnd re! e illan(d p)ayabl(le on tlhe Ist day of August,, and become (le dlinquent, on tlie 1st da'v of November. A discount of 2_ per cent is allowed for payment before that d(ate. l)e:liqe ent taxes may be collected by (listraint of persona) l pro)perty, by gallrnis]iinent of t ne oor op)rol)erly in thle hand(s of another, and by sale of landls b)y i he siheriff. Taxes assess(ed ()ii raIil roa(s, 11 )t h staite anl d I locl, a re co(hctll ted IIv t l.ie state m(' lditior, a'Iil d it' (deiliuel( t () t 20()11 of Ja 11', J ry. ar e t1e c(()llect'edb t)y Ile sIlr.ir wvit)i,mi p,11et.y of 1() 1pe)r 'ceit. '1'e( stneril' or c('ollectr' is compel),nsated by fi.es oi. (f o I hef Ii xes (.collect e(. II. Poll tax. The assessor is to list for tIaxation ' all m1ale persons over 21 yeuars of age residing in his district (on April 1 The rate of tIlIe tax is $ I ) ('r yea t'r. I[I. lInhl tacri. rnce txIc. All 1)(property passing bIy will, de(ls('set, or trantsfer,.aknlig efect! afteIr (leath, except to t he fathe(,r, mno(her, husblland, child, 0or lineal ldescendantt of thlie grantor, where tlhe est.ate so passing is valued at, n)ot less than 932-07 — 52 818 WEALTH, I)-EBT, AND TAXATION. $1,000, is subject to an inheritance tax of 21 per cent on every $100 of iclear value. The tax is collected by the clerk of the county court. IV. Corporation taxes. In addition to the general property tax certain taxes are levied on corporations: Corporations incorporated and having their principal place of business in tile state (termed resident corporations) are relquired to pay an annual license tax as follows, according to'capital stock: $10,(X) or less, $10; over $10,000 to $25,00, $125,00, 5,000 to $50,000, $20; $50,000 to $100,000, $25; $10,00,000 to $1,00),000, $25 plus 5 cents on each $1,000 in excess of $100,000; $1,000,000 and over, $70 plus $10 on each $1,000,000 in excess of $1,000,000. Domestic corporations which are nonresident are required to pay an annual license tax as follows, according to capital stock: $25,000 or less, $20; over $25,000 to $100,000, $50; $100,000 to $1,()00,000, $50 and 40 cents on each $1,000 in excess of $100,000; $1,000,000 to $2,000,000, $410 and 30 cents on every $1,0(X) in excess of $1,000,(X)000; $2,000,000 to $3,000,000, $710 and 25 cents on every $1,000 in excess of $2,000,000; $3,000,000 to $4,000,0, $910 and 10 cents on every $1,000 in excess of $3,000,000; $4,000,000 and over, $1,010 and $50 on each $1,000,000 in excess of $4,000,000. Foreign corporations on complying with certain conditions are entitled to the rate of " resident" corporataons, according to the proportion of their capital stock which is represented by the property owned and used in this state, when the value of the property amounts to at least $5,000. In no case is the license tax to be less than $100. This tax does not apply to foreign insurance, telegraph, telephone, or express companies, for which an annual license tax is specially provided. Corporations chartered for educational, literary, agricultural, scientific, religious, or charitable purposes, and cemeteries and lodges, not incorporated for profit to the stockholders, are exemlpt. Domestic insurance, express, telegraph, and telephone companies are taxed as other corporations. V. Business taxes and licenses. The state requires licenses for various acts, occupations, and businesses, to be issued by the coliunty court of the place in which the same are to be carried on, except in incorporated cities, villages, or towns, in which cases the license is to be issued by the council thereof. It is the duty of the assessor to ascertain from time to time all persons in his district from whom state licenses are required; but it is also the (Iduty of every person to apply to the assessor and cause himself to be properly listed and licensed. The following taxes are levied annually unless otherwise stated: Permit for goods sold at auction, $2 on each $)100 valua.tion of goods s offered, when the sallie are not assessed as thie capital used in trade (or business by merchantts. I lawkers and peddlers —without a horse, $100: with one horse, $1.50; with two horses, $200. Traveling 'salesmen of sewing machines, $10; of lightning rods, $50; of organs and musical instrumients, $20. Shooting galleries, $25; theaters and opera housesin cities of 20,000 inhabitants or over, $20 per week, $10() per year: 10,000 to 20,(00), $15 per week, $75 per year; under 10,000, $10 per week, $25 per year. Circus, for each exhibition, $50; circus and menagerie, $75; merry-go-round, $25 per week; side shows, $10 per exhibition; ten-cent shows, $20 per week. Tax on state seal, $1. Cigarettes, retail dealer, $10; wholesale dealer, $50). I otel, tavern, or restaurant, 3 per cent of the -yearly value of the premises occupied. Druggists, $10, in addition to all other taxes. Bowling alleys for public use, $40 for first alley, $15 each additional alley; billiard table, $75 for first table, $25 for each additional table; bagatelle table, $25 for first table, i $10 for each additional table. Roller skating rinks for public resortcities of 10,000 inlhbitants or more, $100; 5,000 to 10,0)0, $50; below 5,000, $25. Auctioneers, $5, with $2 tdditional for every 1,000 inhabitants of the town. Stock brokers, $.50; money brokers, $100; pawnbrokers, $100. Sale of patent rights, $10. Licenses of distilleries and breweries —annual capacity 25,000 barrels, $5.50; 15,000 to 25,000 barrels, $350; 5,000 to 15,000 barrels, $200; 1,000 to 5,000 barrels, $125; up to 1,000 barrels, $50. Sale of liquors-at retail, $350; in theaters, $150; wholesale, $350; apple and peach brandy by distiller (5 gallons or over at a sale), $100. No license for the sale of intoxicating liquors in incorporated city, town, or village may be granted by the county court without the consent of the authorities of such city, town, or village. B. FEES. The clerk of county court receives from corporations for issue of certificate of incorporation, $1; for original declaration, 50 cents. The secretary of state receives small fees for issuing commissions, for copies of papers, etc. The auditor receives fees from insurance companies-for examination of statements, $10; for certificate of authority, $5. COUNTY REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the assessment thereof are the same for county as for state purposes. 2. RateThe levy is made by the county court, and the rate is limited to 95 cents per $100, except for schools and the payment of debt existing at time of adoption of the constitution and of certain special debts. This rate, however, may be increased by a three-fifths vote of the electors voting in a special election therefor. 3. Collection — Collection is made by the sheriff at the same time and in the same manner as that of, the state taxes. Taxpayers may apply to the county court for relief against county levies improperly charged. The sheriff receives a commission of 5 per cent on county levies unless the county court prescribes a diflerent conipensation. II, III, and IV. Poll tax, inheritance tax, and corporation taxes. There are no poll, inheritance, or corporation taxes for the county. V. Business taxes and licenses. The county court in counties where the dog tax is adopted by vote of the people is annually to levy a license tax on dogs listed by the assessor of 50 cents on males and $1 on females. Hunter's license, nonresidents, $25. MUNICIPAL REVENUES. A. TAXES. 1. The general property tax. 1. Base(. The property included and exempt.-The property included is the same as for state taxation, and in addition dogs are included. TAXATION AND REVENUE SYSTEMS-WISCONSIN. 819 b. Assessment. —Municipalities with a population of over 10,000 may make an assessment of their own substantially in the manner and form of that made by the assessor of the county. The assessor is also to list the dogs and their owners. c. Equalization.-There is no provision for equalization. 2. RateTaxes are to be levied by the council, the rate being limited not to exceed $1 on every $100 valuation. 3. CollectionCollection is made by the sergeant in a manner analogous to that for state taxes. II, III, and IV. Poll tax, inheritance tax, and corporation taxes. There are no poll, inheritance, or corporation taxes for cities, towns, and villages. V. Business taxes and licenses. The council may require a city, town, or village license for anything for which a state license is required, but liquor licenses are under the control of the state. MAGISTERIAL DISTRICTS. Each county is laid off into districts, not less than three nor more than ten in number, as nearly equal as may be in territory and population. District taxes, based oni the county assessment, are levied for the use of the school fund, the building fund, and the opening, constructing, and repairing of roads and bridges. District taxes are collected by the sheriff of the county in the samlle manner as the state and county taxes are collected. Road taxes, based on the county assessment, are levied according to districts by the county court. The taxpayer may work out his road tax. The county court may also levy, for road purposes, a poll tax of $1 on every male inhabitant over 21 and under 50 years of age. ScHOOL REVENUES. The constitution provides a permaneit "school fund " and the interest on this fund, the revenue from the state tax of 10 cents on every $100 valuation, the proceeds from all forfeitures, confiscations, and fines, and from the annual capitation tax are set apart as the general school fund and distributed to the several counties in proportion to the school population. The county superintendents then apportion the shares of their respective counties to the school districts. Every ragisterial district of the county is a school district. For a building fund the board of education of the district is to levy a tax annually on the first Monday in July on the property taxable for state and county purposes in the district, the tax not to exceed the rate of 40 cents on every $100 of the state and county assessment; and for the support of primary schools, it is to levy one not to exceed 50 cents on every $100. Provision is made for a special additional levy of 30 cents. WISCONSIN.1 Wisconsin depends principally upon the general property tax for state, county, and municipal revenues. There is a system of license fees so called, consisting of taxes on gross receipts levied on quasi public corporations and insurance companies, which are in lieu of ad valorem taxes. The inheritance tax was adopted in 1899, but declared unconstitutional in 1902 (March), and the poll tax is a local road tax only. CONSTITUTIONAL PROVISIONS. ARTICLE VIII. SEC. 1. The rule of taxation shall be uniform, and taxes shall be levied upon such property as the legislature shall prescribne. SEC. 5. The legislature shall provide for an annual tax sufficient to defray the estimated expenses of the state for eacll year and whenever the expenses of any year shall exceed the income the legislature shall provide for levying a tax for the ensuing year, sllficient, with other sources of income, to pay the deficiency as well as thl' esltiated expenses of such ensuing year. SEC. 6. (Taxes a re to be provided for in laws authllloizing creation of public debts by the state which will pay the principlal and interest within five years.) SEC. 8. (Any law which imposes, continues, or renews a tax must be passed by yeas and nays in a house of which three-fifths of all the imembers elected are required to constitute a quorum.) ARTICLE VJI. SEC. 18. The legislature shall impose a tax on all civil suits commenced or prosecuted in tlhe municipal, inferior, or circuit courts, wh]ich shall constitute a fund to be applied toward the payment of the salary of judges. ARTICLE IV. SEC. 31. The legislature is prohibited from enacting any special or private laws in the following (cases: * * * 6th. For assessmlent or collection of taxes, or for extending tlhe time for collection tllereof. ARTICLE X. SEC. 4. Each town and city shall le required to raise by tax, annually, for the support of colrion schllools therein, a sullt not less than onehalf the amolunt received by such town or city, respectively, for school purposes from the income of tlh school fulld. ARTICLE X I. SEC. 3. (Municipal corporations are to be restricted by the legislature in their power of taxation, assessllent, aind contracting debts. Any county, city, town, village, schlool district, or other municipal corporation incurring any indebted ness'must, before or at the time of doing so, provide for the collection of a direct annual tax sufficient to pay the interest on the debt as it falls due and also the principal within twenty years.) 1This compilation is derived mainlv from the following sources:.Wisconsin Statutes of 1898, edited iy Arthur L. Santlorn and John R. Berrvman: Madison, Wis., 1898. Laws of Wisconsin, sessions of 1899, 1.01: Madison, Wis., 1899, 1901. 820 WEALTH, DEBT, AND TAXATION. OFFICERS. The officers most directly concerned with taxation are: (1) The town, city, and village assessors, elected for one year. (2) The town, city, and village treasurers, who act as collectors, eleeted for one year. (3) The board of review, in towns, composed of the supervisors, clerk, and assessor; in cities, of the -nayor, clerk, and assessor; in villages, of the president, clerk, and assessor. (4) The county clerk, elected for two years. (5) The county board, composed of supervisors, elected annually from cities and towns. (6) The county supervisor of assessments, elected every three years by the county board, except in Buffalo county, to overssee local assessors (office created in 1901). (7) The state tax commrission, cotmposedl of the tax commrissioner and two assistants, appointed b1'y the gover'or for ten years.' In 1901 this commlission was Inad(le a statce Iloard of assessmenllt. (8) A state board of assessessment, comlosed of tim stale tax comrmlission, assesses the p)roperty of express copalllnies, sleepling car cormpanies, freight-line corrpanies, arlt cquiplmerlt (comrpaIieis. STA:rE RIEVlEN UES. A. T'AX ES. I. The general property tax. 1. BaIse — a. The property included and exempt.-All property in the state except such as is exempted is subject to taxation. (1) "Real property" includes not only the land itself, linbut all buildings, fixtures, improvemnents, rights, and p)rivileges appertaining tlhereto, all swamp arid overflowed lands contracted for sale by any county board, and all public lands sold and not pIatented, withoutt regard to any balance of purchase money. (2) "Personal property ' includes toll bridges, sawed logs, timbl)er and lumber, either upon land or afloat; steamboats 'and ships at home or abroaid; buildings upon leased lands, if not assessed with tlhe lands ferryboats, including their franchises; ice, cut and stored; all debts d(lle from solvent del)tors, whether on account, note, (ontract, 1)(nd, mortgage, or otiler seculrity'; and all goods, wares, and effects lhaving any real or mlarketalle value not included in the term " real p)roperty Ililprovenlents on homestead lands of settlers onl the puiblic, do(iain are to b)e assesssed as personal property. All pr(loperty, iiicluding real estate, owned or used lby persons or corporatiois eingaged in suppllying mlinicipalities with water, eleclric ligIt, and gas is treated( as l)ersonal property. (3) Exemp)ti(ms, in addlition to public property, are: Personal propert y owned by an' religious, sciefic, litliterarJ, or )ienevolent association, andl tle real property necessatry for location eand convenience,of buildings of same, not., exc(eding then acres; tle' lands of a cliartered college or uiniversity inot (exce(ldilg forty acres; p'arsoiiages; public libraries: state or county agriicult-ludral s)ci(ties; fire (engines, buildings, a(nd gro(iunds (f organized fire ((coi)iai(n; l ies he pro'tpry of Indians who are n1ot citizenls, exceJ)t lands h1(l I.d b tlhlim Iy purchase; (ceTiteries: pensions: wearing apparel, family po()rtraits, private libraries, and housellh(ol f'ur'itullre not exceeding $21)() in value: growing crops; prov isions a 1d fiuel sulfficient to sustaill a familyn for six monthhs; the 1IIome of the 1Frien)(less in Milwlukee; fair groundls: tree Ielts; )public parks: 111onu111me11t gro(lds-: arniorlies; zinl( prolducig plaltis for three years; thie 1Tun11nr s(ocieties; capital s ltock, installlmcntls paid in, and securities of any Intitual savings tfund or loa and building a'ssociatioron p)ublic art garlleries; c(apital stock of ce'rtait c('ooperati\ve societies: widet-tired walgorns andr w\ide-gaulge siigts;personal p)(, ort o1f (ertain trust or' annuity corporations; Milwaukee Orphan Asylum; plants of beet sugar refineries for five years from April 2, 1897; plank or toll roads; boulevards and pleasure grounds held in trust for cities; Lawrence Institute of Wisconsin. b. Assessment.-The assessment or valuation of property is made by the local assessors in the towns, villages, and cities, and refers in the case of real estate to any date after May 1 and before the time of sitting of the board of review; in the case of personal property, except lumber, to the 1st (lay of May, and in the case of lumber, to April 1. A separate roll by counties is made up by the state board of assessment and is the basis of the apportionment of state taxes. (See Equalization.) Taxes may be assessed in cities, villages, and towns independent of the state assessment. Real and personal property is to be valued annually by the assessor, either from actual view or the best information available, at the full value that could be obtained at private sale. Taxpayers are required to make a statement under oath of the average amount of money, notes, bonds, mnortgages, or other securities held by them and the average amount of indebtedness to be deducted; and the net average valuation for the year ending May 1 is to be assessed for taxation. If the assessor has reason to believe that there is other property liable to taxation, he may add to the aggregate valuation of personal property such amount as lihe estimates to be just and equitable. The assessor has authority also to examine the taxpayer under oath as to personal property not required to be listed in his sworn statement of securities. Bank stock of state and national hanks is to be assessed where the bank is located. Banks must furnish tCle assessor with the names of stockholders, their addresses, and tIhe amounts held by them. The value of real estate owned by banks, exceptinrg thme bank building, is not deducted. Corporations, except when otherwise provided, are assessed on their property in the same manner as individuals. Stock in corporations so taxed is not assessed. The fixtures and appurtenances of waterworks and gas and electric light plants, and the franchises thereof, not owned by municipalities, are assessed together as a single item or unit where tlie principal place of business is located. The valuation is then apportioned to thle municipalities wliere the p)lant is situated. Since April 6, 1899, sleelping car companies and freight-line and equipment companies lhave beien taxed on their property. The assessment is mande by the state )ooard of assessment. " Sleeping car compary" includes dining, buffet, (chair, parlor, and palace car companies. i"roin the actual value of tlie entire amount of capital stock used in tlhe lbuisiness is deducted tle vtalue of real estate used out of the state; this lamount is then divided v t lihe total number of miles of railroad over whli('ch the cars are opertated, to obtain tie value per mile, which is then ltilil)lied by the numberl of miles over which tle cars aire run within tile stzate. Thle result is ta(ken as the actual value of tlIe property xwithlin thet statre subject to) taxation. A tax is then levied for thle use of tlie state, at the.iveiige rate of taxation, state and locatl consolidaited. Exprless collmpanlies aie( assessed by the state board of assessnment 1il)oi tHle actual value of, teir' prloperty operated in tlie state, in tile stllle iallinne('r as c(:'r' colmplanies are assessed. Up1 tf 19!0)3, a mortgage of real estate was deemed pelrsonal prop elty anIld li:able to taxatiiin according to its value, while the real (st atel, (',vered\ 1v t ie( moirtgage was malso liablef to taxation without TAXATION AND REVENUE SYSTEMS-WISCONSIN. 821 deduction on account of the mortgage. By the act of May 23, 1903, the mortgage is to be deemed an interest in the real estate and assessed as such where the land lies. At the option of the mortgagor both said interests may be assessed and taxed together, without separate valuation, to the mortgagor or occupant, the same as unencumbered real estate. The interest of the mortgagor is to be assessed only for such value as remains after deducting the interest assessed to the mortgagee. The exemption of credits on account of debts owing does not apply to mortgage credits assessed as an interest in real estate. Three cents per net ton of the registered tonnage of tie vessel may be paid in lieu of all other taxes,state or municipal. One-half is then paid to the county. c. Equalization. -The board of review of the towns and cities equalizes the assessment between individuals of the municipality and corrects the assessment roll. It can change not only the valuation of specific articles assessed, but also tie aggregate valuati9n of any kind or class of property. The county board equalizes between towns, cities, and villages in the county. The state board of assessment equalizes the assessment as between different counties, according to the relative values and in accordance with statistics of population, local valuation of property, and other data furnished by the secretary of state. The method is to make up a separate roll for the state by counties, the arbitrary valuation assigned each county being the basis for the apportionment of state taxes. 2. RateThe legislature is to provide for such an annual tax upon the aggregate valuation of the state as is sufficient to meet the estimated expenses of the state for each year, and the deficiency, if any, from the previous year. The sum to be raised is apportioned by the secretary of state amlonlg the several counties in proportion to the relative valuation of each county as determined by the state board. There is to be levied annually a state tax of 1 mill on the dollar to be appropriated to the common school fund income. (Changed in 1903 to seven-tenths of I mill.) 3. Collectio.. All taxes for state, county, school, and local purposes are collected by town or city treasurers. On May 1, taxes become a lien on the land upon which they are levied and upon the timber (cut from the land. Taxes are due January 31 and 5 per cent is remitted for voluntary payment before that date. The treasurer may collect by distraint and sale of goods and chattels, or may also bring an action to (ollect the tax on personal property and, after advertising such sale, he may sell on the third Tuesday in May any lands upon which taxes are delin(quent. II. Poll tax. There is no state poll tax. III. Inheritance tax. In 1899 an inheritance tax, direct and collateral, was imposed on personal l)ro)erty passing after death. It was enforced and taxes were collected under it until March 1, 1902, when it was declared unconstitutional on the ground that the exemption ($10,000) applied to the estates and not to the distributive shares. A new law was enacted in 1903. Under the former law all real estate was exempt; also $10,000 wortl of personal property in each estate. The rates were: In the case of property passing to the father, mother, husband, wife, child, brother, sister, wife or widow of a son, or tile husband of a daughter, adopted child, or lineal descen(dalt, 1 per cent; in all other cases, 5 per cent. IV. Corporation taxes. Since 1!903 railroads have bleen taxed on an ad valorem basis. In 19)02' tbley were taxedl upon their gross earnings, the tax beillg described as aan anniual license fee for operation within the state. Tilis tax exelmpts property utsedt ini opleration of the road froml fulrtler taxation, except for special assessmenits for local implrovemlents. The rate of tax, or license fee so-calledl, ws as follows: (a) Four per cent of tile gross earnilns of nall railroalds, except t)hos operated onl pil(' 01or pnto(n bridges, when their' annual ('arnings equal or exceed $3,0(00X) per mile of) oerated railroad. (l) Three and one-ihalf per ('et of t1he gross earnings of such railroads when the gross earnings equal or' exceed $2,50() anid are less than $3,(X) per mile. (c) Three per cenTt of tIe gross earnings of suchl riailroads when the gross earlnings are 1etwen$' $2,0()) and 2 $2,5)() per mille. (d) Five (dollars per mile on suchl railroads when tihe gross earnings are )etween $1,000( anl 81,5()X) pr mile, and, in add(ition, 2l per cent of their gross ear(nings wi'hen the earnillgs are in excess of $150(X) and under $2,0(X) per mile. (e) Five dollars p1)r mile o)n all railroads whose earnings are less than $1,,500) per mile. (ji) Two per cent of tlte gross earnings of all railroads which are op('rated on pil i'e or pont,((oo liidges. ()ne-half of the licelnse fee is to be paid at tiel time the license is issued and one-half by thel( 1tlh of August ill each year. F'or failure to obtain the licenlse the coliipallv is subjecl tto a pt)ernalty of $10,(X)0 aind the forfeiture of corporate rights. TIre money is paid into the general funds of the st.ate anid nlot, al)portiorled. Telegraph companies pay license fees for state lpurposes as follows: F(r a single wire, $1 per Irile; for the second wire, 50 cenits per mile; for the third wire, 25 cents per rrile'; and for c.(1ch additional wire 20 cents per rfil](c for every mile opierlate(d irn tlhe state. Payment is to be made by June' I i ll ea'c year:. (Thiis tax was Ichangelld in 1903 to an ad vafloreml tax.) Telepl)lone coi).laniies pay: anllll aul licen(se( fee uon gross earnings as followxs: Over $1(X)000, 3 per (cent; ulndler $100,(XX), 92} 1)pr 'cent. A penmalty of $5,(XX) arid forfeiitlure f (corlpol) te riglts is in p)osed for failure to obtailn tlhe lice(llse. (Amienrded inl 1x)05 to 4 p1er cent nrl gr'oss earnings over $1)00,0().) Street railroadrs pay to thle city or' village fro' i wlich thle franchise is derived license fees as follow's: Corl1)parnies wholos', gross casih receipts equal $8(X),(XX) )'pe'r annumllll pay 3 per cent'('it t lite first $S(X),(0X0 and 4 p)er cen(lt on tll alnolunts over $S(()t,((X). ('Com)panii(s wliose gross rec(i cpt s lar less tlan $SlX),(XX) pay 1) per c(Cnlt ont tlre tirst $250,(XX) and 23 per ('(ent ( ( all al(:unts over $250),(XX). | Tl e lattor tax apl)li(es also i elect''ri( light and po]-wi'r (o01 pl)aies (oper-; ated in cionnection with street railways. Al)portion(ient is to be nrade lbetweein difi'erent. municnlipalities a('c('rdiing t ti te nmit)(er of riles of track 1or feet of wire il (leach. llWhenl tle track extendls beyoind tihe limits of tlie plrilncipalll municilpality to a: t(twn olr village, t.let p)irincipal (town re''ivet's fr ('fvelry mlile tihrle' l)o)rtions (:f suchi fee to ()lne for the 822 WEALTH, DEBT, AND TAXATION. town or village merely touched by the road. Of these license fees the state receives 9 per cent, the county, 3 per cent, and the municipalities, 88 per cent, apportioned to wards and taxing districts. In 1905 the rate was made 5 per cent on gross receipts over $400,000 and 2} per cent when less. IFurther changes were made to take effect in 1908. Trust, annuity, and guaranty companies pay to the state treasurer as an annual(1 license fee the sum of $300 by the 1st of lMarch, and, in addition thereto, 2 per cent of their net annual income. This tax is in lieu of all taxes for any purpose except those upon real estate. The tax was made $500 and 3 per cent in 1905. Life insurance companies, except fraternal insurance societies, organized under the laws of the state, when they are not purely assessment companies, pay an annual license fee of 3 per cent on all premiums collected from residents of the state. All foreign life insurance companies, except fraternal societies and purely assessment companies, pay an annual license fee of $300 except when retaliatory taxes exceed $300, when the license fee shall be deducted therefrom. New rates to take effect in 1908 wtere fixed in 1905. A retaliatory increase of tax is laid on all foreign insurance companies on principles of reciprocity. Every other life insurance coimpany, domestic or foreign, except fraternal societies, and including assessment companies, pay an annual license fee of $300. These license fees are in lieu of all taxes except taxes on real estate. Marine insurance companies pay 2 per cent of the gross amount of premiums from business in the state. Fire and navigation insurance companies, except town, church, and mutual insurance companies, pay as license fee 2 per cent of the gross income. Casualty companies pay an annual license fee of 2 per cent of their gross premiums. Title guaranty companies, in lieu of all other taxes, pay the same license fees as fire insurance companies. Plank and toll roads are to pay as license fee 3 per cent of the gross receipts of such roads by the 1st of July each year. This is in lieu of all other taxes. A penalty of $500 is imposed for failure to make return or pay the license fee. Boom companies which operate structures in the waters of the state for handling logs pay license fees of 2 per cent of the gross earnings of the business. Local taxes on the property may be deducted from the license fees. V. Business taxes and licenses. The following annual taxes and licenses are levied: Peddlers-who carry goods themselves. $30; with one horse, $45; with two or more lhorses, $75. Transient mlerchants, $50; circuIses, sliows, etc., $100); side shows and curiosities, $20; dealers in bankrupt stock, $100 (held unconstitutional and amended in 190.5). B. FEES. Secretary of state. ---Filing articles of incorporation —corporations for manufacture of b)eet sugar and dairy products, $10; amendlents, $5; other corporations, $25; for each additional $1,(00 of capital stock over $25,(0), $1; amendlncents, $10) foreign corporations, filing articles, $25. Phlysicians-exallli:lnation,. $10: certificate to practice medicine, $5: pharl1acists ---registration, $5; renewal, $2; dentists-examination, $10; registration, a1nnual, $1. COUNTY ItVVENUES. A. TAXES. I. The gen1eral pIroperty tax. 1. Base ---'The plroperty included and the methods of assessment and equalization are the same for the county as I I i I i i I i i I i I i i I I I i i I i i I i i i I I i I I for the state. Equalization between the towns is peculiar to the county and is made by the county board to determine the true relative value of all the taxable property in each city, town, and village. The list of property so equalized is the basis of the county assessment. Towns aggrieved by the equalization made by the county board may appeal to the judge of the circuit court for the county to appoint three commissioners of equalization to review the action of the board. 2. RateThe county board determines the amount of tax to be levied for county purposes. There is a limit of 3 per cent on the total assessed valuation of the county, as fixed by the state board of equalization. The county tax and the state tax levied upon the county are apportioned among the several towns, cities, and villages by the county clerk. 3. Collection County taxes are collected, as are state and municipal taxes, by the town treasurer. II, III, IV, and V. Poll tax, inheritance tax, corporation taxes, and business taxes and licenses. Counties levy none of these. They receive, however, 3 per cent of the taxes on street railroads and electric light and power companies and 15 per cent of inheritance taxes collected by the county treasurer for the state. MUNICIPAL REVENUES. A. TAXES. I. The general property tax. 1. BaseThe property included and the methods of assessment and of equalization are practically the same as for state and county purposes. Local taxes are levied on the tax roll as corrected for the county without necessarily being corrected for state equalization. 2. RateIn towns the electors at town meeting may vote a tax for town purposes not to exceed 2~ per cent of the total assessed valuation of the town. In cities the common council levies the taxes for such sums as it considers necessary, provided that the tax levied for municipal purposes, the tax required to be levied for state, county, county school, and school district purposes, and the delinquent taxes for the preceding year do not excee(d 3 per cent of the assessed value of the property in the city. The county board determines the amount to be raised in each town for the support of common schools. 3. CollectionAMunicipal taxes are collected with the state and oulntya taxes by the town and city treasurers, as described above. TAXATION AND BEI-'VENUE SYSTEMS- WYOM.INGJ. 823 H1. Poll tax. Every male inhabitant between 21 and 50 years of age, with certain exemptions, is required to pay a hig-hwav poll tax of $1.50. III and IV. Inh~eritance tax and corporat'ioli taxes. There are no municipal inheritance or corporation taxes. V. Bus~ines,_s taxes a nd lice us~es. The following annual taxes anid lcens es 'Lre levied.: Peddlers, at rates f ixed by nmuicipal boards; de'ilers iii bankrupt stock, auction~s,,aid auctioneers, $10 t~o $300): (in addit ion, certain percentagyes are required") liquor license fees —townis having- within their bonndaries nio villages or cities of 500 inhabitants or inore $100; cities, villages, and aill other towns, $200. These fees in y be, increased by vote in towns having within their b)oundlaries no villaies or cities of 5(t) inhabitants or imore, to $250 or $400; in cities, villages, and all othier towns, to $350 or $500. SchooL, REVENUES. The constit t ion establishles t he school fn, derived fromn the proceed's of state lanlds granted by the United States and from vatriouis other sourices. The, inconme anld the-, proceeds of the staite talx of I miill are to be apportionie(l among the several cotuitities. Further apportionmnent is then made among- (le townis, clities, villages, awl districts. Ea-Ich to-wn an.d city is requinred to raise for the support of the commmio s(11001s a~ sum- not less than the aniount receivedI from'l thle School fund~. School districts mayi be formed byA thew towni and. city lboar(ls and taxes are assessedl as for townl ah)(l comity Plurloses. The amount-, not to exceed~ 5 per cenit of the p~roperty~ valuation, is to he vote(d by the, inihabitan-Its. of the, district.I WYOMING.1 Wyoming (Iraws her state revenues primarily from the general property tax. There is no state inheritanceetax,2 and there areno special taxes omi corporations except insurance companies. Counties draw also fromt poll and license taxes, while the, municipal revenues are drawn chiefly from the general property tax and business taxes and licenses. CONSTITUTIONAL PROVISIONS. ARTICLE XV. SEc. 1. All lands and inprovenients thereon shall be listed for assessment, valued for taxation and assessed separately. SEc, 2. All coal lands in the state fromn which coal is not being amied shall be listed for assessment, valued for ta~xation and assessed according to value. SEC. 3. All mnines and mining clainis from which gold, silver, and other precious metals, soda, saline, coal, mineral oil, or other valuable deposit, is or may Ibe produced shall be taxed in addition to surface improveInents, and in lieu (if taxes on the lands, on the gross product thereof, as may be prescribed by law: Prov~ided, That the product of aill Jmies shall be, taxed in proportion to the value. thereof. SEC. 4. For state revenue there shall be levied annuallv at tax not to exceed four mills on the dollar of the assessed valuation of (lie property in the state except, for the support of state educational and charitable institutionIs, tile payiment of the state debt and (lie interest thereon. SEC. 5. For county revenue there shall be levied ailnually at tax not to exceed twelve mills on the dollar for all purposes', including general school tax, exclusive of state revenue, except for the payment of its public, dlebt and the interest thereon. An adiditional tax of two dollars for each, person b~etween (lie ages of twenty-one, years anld fifty years, inclusive, shall he, annually levied for county school purpi~ses. SEC. 61. NO iW0'oae citv or tonshall levy a tax to exce ih iiills on (lie dollar ill imy onie year, except for the paviiieit of its public, debt, and (lie interest thereon. SEC. 9. Boar-d of equalization for state. There sliill be at state board, comp~osedl of the state auditor, treasrurer, and secret arv of state. 1 This (em pilation is derived mainly from (lie followingo sources: Revised Statutes of Wyoming, in force Decemiber 1, 1899. (Compiled by,J. A. Van Orsdel aiid Feniinore Chatterton, b-y atoiyo hit state legislature: (liaplin, Spofford & Mathison, Laraie, Wyo., 1899.' Laws of Wyoming, l19l Chaplin, Spofrord & Mathiison, Laramie, Wyo., 1,901. 2State inheritance tax liuw~ eiiacted in 1,903. SEC. 10. The duties of the state board shall,be as follows: To fix a v-aluation each year for the assessltint, (if live stock, and to notify (ilie seveial county boards of eqlualizaltioni of the rate so fixedl at least tcii days b)efore the day fixed for beginnimig assessmients; to assess ait their aetual value (lie franchises, roadway, roadbed, rails, arid rolling~ stock and all other property used in the operatioli of all] railroads and other, commiton carriers, except machine shops, rolling mrills, and hotels in this state; such assessedi valuation shall l-e rpportioned to (hem counties iii which such roads and coaiiiion carriers are located, as a hbasis *for taxation of such property: Provided, Tbat (lie assessiiient so made shall iiot apply to incorporated towns and cities. Said board shall also have power to equalize the valuation on all property in (lie several counties for (lie state revenue and such. other duties as may lie prescribedl lby law. SEC. 11. All property, except as in this constitution oithierwise provided, shall be uniformly assessed for taxation, and (lie legislature shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal. SEC. 12. The property of (lie, Unlited States, (lie state, counties, cities, towns, school districts, municipal corpor (ions, and pub~lic, libraries, lots with the buildings thereon used exclusively foir religious worship, church. parsonages, and public ceiineteries, shiiill hbe exeilpt, from taxation, alid such other property as (lie legislitrire, niiiy by general law provide.'3 SEc. 13. No tax shall be leviedl, except iii lursuaiice of law, and every law imposing a tax shall state distimietly (lie object of (lie same, to Which only it shall be applied. I SEe. 14. Thle power (if taxatiomi shall never be surrendeied or suspended by any grat or, c(ulitract toi Which the state or any county or other municipal corporatioli shall be at party. OFFICERS. The officers most directly concerned withi tax~ation are,: (1) Assessors (if imlcorlporatedl townis and( cities, ats p~roviilel hiy (looter and ordinance. (2) The towii and city treastirers, \v'llo are cx offheio collect~ors. (3) (ouinty atsse, r,(ri n eadih couintN, elected for two yearsi Sal S~ulisedluent, law (exempts c0l)oii or registere(l idi(Cd( st be(airing bonds, of tilie strate or any County, School dfistrict, or municipality of the state of Wyoiiing when owned by actual resident~s of (lie states provivded (hat the ownei shall list sa-me annually on the iussessnient, 5cliddulek d es(riliing naire arnd the amount, there-of, niiid shaldl Iinark oppoisite (hereto orr schedules (lie word "exenipt."' 'Assessors now appointed by the boa-rd of the couiitv omnirs'sboners, under law passedi subsequeiit to 1962, dilppoinrtments m~ade aminually. 824 WEALTH, DEBT, AND TAXATION. aries are graded according to total valuation as fixed by the state and county boards of equalization. (4) The county treasurer, one in each county, elected for two years, who is ex officio collector of taxes thereiTn. (5) County hoard of equalization, composed of the board of county commissioners. (6) State board of equalization, composed of the secretary of state, treasurer, and auditor. STATE REVENUES. A. TAXES. I. The general property! taUx. 1. Basea. The property included latd exemlpt. —All property, real and personal, not exempted by lawC is subject to taxation: (1) "Real property" includes land, possess5oiry claims, buildings and improvements, ferries, francltises, and toll bridvges. (2) "Personal property" includes (lomestic aninals and dogs, hank deIposits and specie, crldits, mortgages, stock and securities, annuities, and all otliher property notlt spec(ilied. (3) IExemptions, in addition to public property, are: Public libra"ries; churchlies; lparsonaglesl pu)bIic grounds antl ctemeteries; lire engines and station houses; household and kit li( n ' unrnit ui, heds, d,bedding, wearing apparel of every person, and the foodl provided for eacl family, not to exceed in all the value of $ l(0': property used in thle manufacture of beet sugar in the state for a period of Ien years where 75 per cent of the beets,are grown in the state; pensions, salaries, and payment for services expected to be rendered. Bly act of' Fcblruarv 1, JIM1, lands anid buildings used for schools, orphan asylums, oir hospitals, and lodge rooms of secret, benevolent, and charitable societies not. for p)rivate profit are exempt. b. Assessmnent.-In general, for state and county taxes there is but one assessment roll, of whicl the county is the unit. Cit ies and towns may lhave independent rolls. The county assessor lists all piersons in his county and assesses all property on the basis of schedules made out b1 the assessor or his dleptuties, but sworn to )y the owl er, an(l property is assesse(d at its full market value as of April 1, except as the valuation of such property is fixed or limited by the state board of eqlualizatiou. Anyone whlo refuses to take o(athi to his list and( it is found t hat such person did not list all his property, is to l)e assessed on. omnitted propertv at double the or(linary assessei.d value. The valuation at. which live stock is to b}e assesse(d is fixed by tlhe state boardt of e(qualization. Bona fide debts may ble deducted from credits, except notes given as pirlliumils (:f insurance, tunpait subsctripltins to institutions or societies, or unpaid subscriptions to captital st)ock. The assessment of railroads, express companies, telegraph and tileplhone lines, and car companies of all sorts, for state and county l)purposes, is tnmade vy the state board of eqlualization on the basis of statemnintts ntmade by the cotmpanies, and the assessmentt so made is appottioneil to the comnities on the basis of nileage in tll(e counties, where it is reapport iolnd to school districts by ttle coninty commilissionersS.Property not iise(d in c(onnection with the operation of the railroad or telegraph)l lines, such as,machine shops, rolling mills. and hotels, are assessed bv thie 'co)iutyv assessoris ats real estaate. 'lThe tassessnment rnatlde, tl(he Ioar(td f lequalization ldoes not apply to incorp(rated to(wns and cities, which at' left to fix teir o)wn valuation in accor(dance with the tieeds io t heii respectcIv iye( go()venimIents. Merchants are to list the average value of their capital during the year previous; commission merchants, the average monthly amount since the last assessment. Manufacturers are to list the average value of the raw materials in their hands. Capital stock of domestic companies, except banks, is not assessed for taxation. Capital stock of foreign companies doing business in the state, together with the accumulated surplus, not including real estate situated in any other state, is to be assessed to the company, and shareholders are not to be assessed therefor. Shares of stock in banks are assessed to the owners at their par value Mines are assessed on gross product in lieu of tax on lands. Personalty brought, driven, or coming into the state prior to the last day of the year which remains for a period of not less than thirty days is assessed l in the same manner as if it had been in the county at the time of the annual assessment. All live stock upon the open range, for the purpose of taxation, has its situs in the county wlherein is located the "l homre range.' If the lhome range" of any herd or brands of live stock is located in two or morei counties, the assessment is apportioned. Live stock is to be assessed where locatd on April 1, or if broulght into the state after that date, in tlhe county where first brought in. Tlhe owner of any live stock whlich is to be brouglt into the state is required to give 10 days' notice of the reimoval of the stock to the assessor of the counity into which the. stock is first to be broug)t, whlo may, if necessary, make up a suppleImental assessment roll. Thle penalty for failure to give notice to the assessor is a fine of ($50 to $500 or imprisonment for six months, or both. The owner of any live stock which Ihas been assessed must give notice of any removal from the co)unty, and a copy is transmitted to the county where the stock is to be taken and filed therein. The penalty for failure to give this notice is a forfeit of $10 to $100. c. Equatization.-The c ount y board of equalization equalizes between individuals, hears complaints on the assessments, adds omitted p)roperty and assesses the value thereof, and corrects the valuations in the assessmnent roll. The state board of equalization equalizes the valuation of real property amoncg the several counties and towns in the state, and adds to or deducts from the a|,gregate valuation of real p roperty in the county. 2. Rate --- The rate for state revenues, except for the support of state educational and chlaritable institutions, and for the payment of the state debt and the interest thereon, is limited, by thel constitution to 4 mills on the dollar, and the tax to be levied and collected by each county is at this rate unless at lower one is determnined by the state board of equalization. For maintenance of state institutiouns, the rates autliorized are: General hospital fund, one-eightlh of 1 mill on each ldollar; fund for the inisaine, one-half of 1 mill o(n each dollar; university tax, one-fourthi of 1 mill on each dollar; capital huilding, one-eighth of 1 mill on each dollar; charitable institutions, 1 mill on) each dollar: interest on state bonds and t(ax sufliviie)nt to pay saidt in(terest; extraordinary special levy 1902 for tlie Uiiniversity of Wyoming was five-tenths of 1 mill on the dollar. Special tax levies for 190(2 were as follows: Big ]h.rtn Hot Springs, state lands, irrigation and imlplrovement, one-tentlh lif 1 mill oin the dollar; giubernatorial resid(,n(ie, one-eiglhtli of I hill on1 the dollar; h)ospital for insane, one-eigIlth I (f 1 mill on tflhe dollar:; Itwlins penit ('ttiav, thlree-sixteenItIs o(f I mill on the dollar: [rUniversitv of Wy)1oming. ive-sixteentlhs of I mill on the dollar: Wyomning generall lospittal, on(e-eichth of 1 mill ton the dollar. In the case of live stock and personualt v remaining in the state more than thirty days and less than six iiontthis only one-half the tax of that upon other like property is levied. TAXATION AND REVENUE SYSTEMS-WVYOMING. 825 3. Collection Collection of state taxes is the same as that of countyr,.taxes. The county is liable to the state for the amount of tax levied f or state purposes, except erroneous assessments, and no credit is to be given to any county for any part other than that of such tax levy remaining uncollected. All state, county, and school district taxes are due and payable, without demand, after the third Monday in September, at the office of the county treasurer. After December 31 all UTnpaidl taxes are delinquent, and a penalty of 8 per cent is added and the whole draws interest at that rate. Tpaxes are a lien onl personal property assessed and on real property for 1)0th real alld personal taxes from IDecemnber.3 1. Delinqluent taxes are collectedl by distress and sale. II1 and 'IIF. JPoll tax and ~Irheritance tax. T]here is no state poii tax, anul there waNIs no iniheritance tax In 1 902), but ini 1 903 one was enact ed. IV. CoYJporationh tilxflS. Corporaltionis are, mn genieral, taxed undler thle grencrim p'rop(erty tax. I risti raiwe companies p)iy 2l1 per cent of the grloss pri iI umIs received fmliSins in the state on the basis of annual reports to thme insurance (soumulssionler, who collects the tax between, F~eIrnary I and lMarch 30 in eacwh year. insuranlce, comnpanies are subject to no other taxation exNCel)t taxes on real and personal property and such fees as are. imiposed as a, Cn(litioin precedlent, to the transaction of b)usiness Within the state. (Every insurance company is sub)ject to an additional tax of 2 per cent of premiumns received upon policies held iby resiolents which heave, become forfeited, but fraterna~l organizations are exempt.) V. Business, taxes- and licensees. Foreign building and loanI associations pa~y the state auditor $25; foreign life and accident insurance, assessment plan (insurance coinmission), $25. Ti. FE E S. Secrtaryof sateIncorporation fees, capital $5,00)0 or less, $5;I ve $5,000 to $100),000, $10; over $100SM0, $lt0 ihis 5 cenits additionial for eah 1 00) in vxeess (if $10t0f)00. niese fees are in full of all1 chargres for filing and recordiing articles of ineorpoiration Foreigii corporatinsfiling copies of c-harters (register of deeds), $1; foreign building and loan assoeiation, annul staterrent (auditors), $10tI; foreign life and accident insurance cornpanies, examination and first annul statement (insurance commission), $50; subsequent sta'temnents,.25: certif icate: of authority to agenits, $1; domestic, inisurancev e('Tipalli s, $St): filing arid examination oif first, app~licationi, $25; annun l statements,$ $1 certificate of aitliority ----cnfics of papers an(l. s( als, minor fees. Physicians and surgeons, examination, $; plarmac-ist, certificate, $3; examlinationI, $10; annual registration fee, $2:1 fovreign fraternal inlsniranjco, associat~iois-lermnit. to (10 busneiiss in shtate, $115): annual11 ic(port, $10. C )UINTY lIEVENUES,. 'A. TAXES. I. The qcepirl propertq tax. 1. Base — Time properly iileltl(ledl and the, assessment and equalization- thereof are the same for couintyV as for state lpurposes. 2. RateCounty taxes are levied by the county coiin iussioners, of which the aggregrate, including the general school tax, is limited. to 1,2 mnills on the dollar, exclusive of state revenue and the payment of the public debt and interest thereon. 3. ColiectionCollection is made by the c-ounty treasurer the same as for state taxes. II. Poll tax. a. General.-A tax of $2 is to be levied onl every person~ between the ages of 21 aiiad 50 years for country school purposes. It, is the (huty of thie assessor to list each and every person iiu his, cotunty. -ard pl taxes whei )m'pe'l assessed1 1ecotlle due aiud 1)a yalble on the delivery of the tax, list, to thie treacsurer. T11e polls of personis who ia-ve arrived at, thev age of 50 years tire exemnjt. I)elinquent 1p011 taxes maity be collected by thie sale of time taxlpayer's property. F~romi the proe'eds of suich a, sale the collector deducts the amiounit of the ftax anid '$1 as his fee, and returns the remiainider to the, ta(,xpayer. b). Road.-The county commi-issioniers mnay levy on men ~etwemi 1 an 50years of agre a special road tax of $2, which is to be collected aclordilmg to road districts, amid may be worked out,. Mlem-bers of fire companiiis and the state national guiardl are exemipt. III and IV. Ihte(rdai ace tax acurd car joratltor taxes. There are no counity inheritance or special corporation taxes. V. Bus-~iniess taxes a a~d fiee uses. L1-icenses are issued] by tite shieriff of each county as follows: Auctioneers, permaneit ly located, $60( per yea:; auictioiicers aind peddlers generally, $30(.) per11 year;, PawINhrokers, $25 per quarter'; iiitelligeiieoffice, =j 5 pe qatr; extbtos $10 to $53 per day: c.ircuses, $50 per day; gam'ing lic-ense-fain, mronte,, keno, rondo, lausquenet, roulette, vingt et uii, and props, $ iSO per (fuarter; Ibilliard table liceeise, not for priv te use, $5 pe( quar t(r ibowling ailley, $i() per quar11ter; gam on.icenseo $1, per~ annumn to nionre sideints, $-lt, gruides, $10. liojuor lcnses-Sal Within.5 mib s of a ohmiywa Station or~ town), city, or viilag(e, $300 p r aniiuni; other ases, $l1ti pci' tannuni; wholesalde dealers, 5175 pet- 'mium; car liquor fice*nse $10 per cam'. License taxes for liquor elirbillilard labiles, 'and gaunuig Withinl the corpora"Ite limits of any city, vi'llge, or town goto heIiiinuiiliciipiility. MUIiCIPAL REFVENUES. A. TA XES-. The property inicluded is thev samie for nmnicip-Al as f or slatte ttaxationl. In1corporattedI townis and)( c"ities 'But: all gamh11liiig wvas prohibited iii 1002. 826 WEALTH, DEBT, AND TAXATION. make their own assessment rolls, as provided by ordinance, and halve their own boards of equalization. In cities of the second class, 5,000 to 8,000 illabitants, the city assessment is taken by the city clerk from tie co-unty assessment roll. 2. Rate No incorporated city or town shall levy a tax to exceed 8 mills on the dollar, except for the payment of its public debt and interest thereon. 3. CollectionCollection is made by town and city treasurers in a manner similar to county collection. II. Poll tax. See County poll tax, above. III. Inheritance tax. There is no municipal inheritance tax. IV. Corporation taxes. Cities granting exclusive franchises for water or liglht, or any franchises for street railways, or electric or gas lighting or heating must contract to receive at least one-fifth of all the net earnings and revenues in excess of 6 per cent net profits upon tlhe capital actually invested, under such franchise. V. Business taxes and licenses. All taxes on licenses issued by the county for the sale of liquors, keeping billiard tables, and gaming, when the licensee carries on the business in the corporate limits of any incorporated town, city, or village is to be collected by the municipality and applied to the general revenue purposes thereof. Cities have power to raise revenue by collecting license taxes on any corporations or businesses within the limit of the city, including the sale of liquor. The license tax on dogs is from $1 to $3. Incorporated towns may license and tax dogs, hucksters, peddlers, pawnbrokers, exhibitions, shows, the sale of liquors, billiard tables, bowling alleys, games and gaming tables, drays, hacks and carriages, and other vehicles, as the town council may prescribe. Underwriters are required to pay to cities a duty or rate of 1 per cent upon the amount of all premiums. SCHOOL REVENUES. The county is subdivided by the county superintendent of schools into school districts, not to exceed twenty-five to a population of 10,000. The county assessor at the time of making the county assessmlent also assesses the property of the district. The board of county colmmissioners equalizes the assessmelnt of the several school districts. There is levied by the county conmmissioners at the time of the levy for county purposes the tax voted in the district, upon the district assessment, and that of railroad and telegraph property as made by the state board of equalization. Collection is made the same as for county taxes. The tax rate is limited to 10 mills on the dollar, and to 5 mills where the total valuation is over $3,000,000 or less than $200,000. Apportionment of school funds in the county treasury is made by the county superintendent as follows: $150 to each school district for the payment of teachers, and all moneys remaining pro rata in accordance with the number of pupils, except that all poll taxes collected for school purposes by the county treasurer are to be paid over to the school district in which they were collected. All fines and penalties under the general laws of the state belong to the public school fund of the respective counties. REVENUE SYSTEM OF PORTO RICO. Professor Plehn's compilation does not include any reference to the revenue laws of Porto Rico. A summary of these laws was given in Census Bulletin 24, prepared by lion. William F. Willoutghby, treasurer of the insular government. The most important paragraphs of that bulletin relating to the insular and municipal revenue systems of Porto Rico are here reproducled. In addition to the facts stated in these paragraphs mention should be miade of the fact that the insular government is in receipt of what are properly grants from the (:overnmlent of the United States, the moneys so granted being derived from the collection of custom duties. 'The present revenue systeml of Porto Rico differs very materially froml that which prevatiled before the American occupation. The extracts froml Bulletin 24 relate only to the " new" system introduced since the island carne tunder the control of the United States G(overnment: tRercnltt lawt.-Tlh new revenue1 law provided for five distinct taxes: (1) A general p)rperty tax upon real anld personal lpr(opertv in tle island; (2) a system of excise taxes upon liquors, tobacco, and certain other articles and upon certain documents; (3) an inheritance tax; (4) a tax upon surety and insurance companies; and (5) a special license tax upon foreign corporations doing business in the island. (General property tax.-The general property tax is similar in all essential respects to the general property tax as found in most of the states of the Union. All property, real and personal, not specially exempt by the law is assessed to its owner at its fair market value without regard to what might be its price at a forced sale. Every effort is made to carry out this provision of having the property valued at its full market value. The exelnptions are on a rather liberal scale. They include, in addition to public property, all property used exclusively for religious, charitable, educational, literary, and scientific purposes, ceireteries, professional tools, household furniture other than that in boarding and eating houses, wearing apparel and the like, growing crols and products of the land actually owned by and still in the hands of the producer, and all property of whatever description belonging to persons whose total property is assessed at less than $100. This latter exception is of especial importance, owing to the large number of persons in the island coming within its terms. Mortgages upon real estate are assessed as an interest in real estate to the mortgagee, and the mortgagor is allowed at correspl)to(ing (deduction from the assessment of tile property involved in all cases, except where an express covenant in writing exists TAXATION AND REVENUE SYSTE'MS-PORTO RICO. 827 between the mortgagor and mortgagee that the former shall pay the tax. In the assessment of personal property taxpayers are required to list all of their credits, from which they are allowed to deduct their bona fide debts, but in no case can the debts be set off against or deducted from the assessment of other property. Corporations are so far as practicable treated as individuals. They pay taxes upon real property in the districts in which it is located and upon the actual present value of their capital less the value of the real estate upon which they pay separately. In assessing the value of their capital the law requires that it shall in no case be less than the value of the capital stock plus the surplus and undivided earnings, or less than the market value of the real and personal property owned by the corporation in Porto Rico. In the case of railroad companies having their tracks in more than one municipality the value of the rolling stock and roadbed is apportioned to the different municipalities in proportion to the length of the roadbed in each. Assessment of taxes. —The provisions of the law relating to the machinery of assessment and the manner of its operation are particularly important. The entire work of assessing property is centralized in the hands of the insular treasurer. On tie occasion of the making of the first assessment, which was carried through in the spring and early summer of 1901, the island was divided into a large number of assessment districts, for each of which local assessors were appointed. The taxpayers in each district were required to make sworn returns of their taxable property to these assessors upon forms supplied them for that purpose. The assessors revised these returns where, in their opinion, the valuations fixed by the taxpayers were not satisfactory, and notified the persons interested of their action. From the decision of the assessor the taxpayers had a right to appeal to district boards of review and from them to the executive council as the final board of review. A supervisor of assessments acting under the treasurer had general charge of the whole work. In 1902 this system was changed in a number of important particulars. It was provided that the future work of revising assessments should be done by a small and select force of official assessors permanently attached to the treasury department instead of by a force temporarily employed for the work. The old system b)y which the action of assessors was passed in review, first by district boards and later by the executive council, was abolished, and in its place provision was made for a single board of review and equalization composed of the treasurer as chairman, the secretary and commissioner of the interior as ex officio members, and two other persons, natives of Porto Rico, to be appointed by the governor by and with the consent and approval of the executive council. This board not only passes upon all appeals made to it by taxpayers, but has the power to make on its own initiative such changes in the assessment of property as it deems proper. In all cases where it makes such changes, however, the owners of the property involved have to be informed of the proposed action and given an opportunity to present any facts or arguments that they may desire if they believe that their rights are injuriously affected. Collection of taxes.-As in the case of the assessment of property, the work of collecting the taxes due and enforcing the law in all particulars is concentrated in the hands of the treasurer. The revenue law as originally passed in 1901 provided for the division of the island into nine collection districts and the appointment by the treasurer of nine collectors and twenty-seven deputy collectors. The amending act made provision for nine collectors and fiftyone deputy collectors, so that practically each munmmicipal district of the island should have its own collector and deputy collector. No extra expense was occasioned, since at the same timne the forty-one agencies for the sale of internal revenue stamps were abolished and the duties connected with them imposed upon the collectors and deputy collectors of taxes. The proper performance of their i i i I i i I I duties by these officers is enforced through two traveling examiners attached to thle treasury department. The system for the enforcement of the payment of delinquent taxes is similar in most respects to that in force in the United States. Taxes are due and payable in two installments, July I and January 1 of each fiscal year. If not paid within sixty days they become delinquent, and a penalty in the form of interest at the rate of 1 per cent a month begins to run. Within thirty (lays after taxes become delinquent each collector and deputy collector must post a list of all delinquent taxpayers in his district, showing the amount of taxes due, accompanied by a notice stating that if the taxes are not paid within twenty days from its (late the property will be attached and sold. In thus proceeding agai nst delinquent taxpiayers the written order of the treasurer for the sale must in all cases be obtained. The effort must first be made to secure the amlount due through the sale of the personal property of the delinquent, and if this can not be done, then through the sale of a sufficient amount of his real estate. Property not sold to third parties is bid in in the name of the people of Porto Rico. The real estate so sold can be redeemed by the taxpayer at any time within ninety days after the sale upon the payment of all taxes, penalties, and costs. The rate of the tax was fixed at one-half of 1 per cent of the assessed value of the property, andl it was also provided that the municipalities might levy a further rate of not to exceed one-half of I per cent for the purpose of obtaining income for their local needs. The work of assessing properties began immediately after the passage of the law, but the paymient of taxes (lid not becomine due until July 1, 1901. Excise taxes.-The system of excise taxes that was established by the same law can be much more briefly {lescrib)ed, as it follows so closely that of the Federal Government in force in the United States. There are three schedules, known respectively as "Schedule A," "Schedule B3," and "Schedule C." Schedule A provides for the payment of specific duties on (listilled spirits, beers, wines, cigars, cigarettes, manufactured toblacco, matches, playing cards, and oleomargarine, and ad valorem duties on proprietary medicinal preparations, patent medicines, toilet articles, perfumlery, cosmetics, and arms and ammunition manufactured in, or ilmp)orted1 for consumption into, Porto Rico. Schedule B consists of a scale of license taxes imposed upon (lealers in, or importers of, thle articles enumerated in Schedule A. Schedule C imposes moderate documentary taxes on custom-house entries and notarial documents. The rates imposed b)y the original law were in somie cases increased somewhat by the amending act of 1902. Thus the rate onl wine and imalt liquors was raised from 15 to 21 cents a gallon, and the license taxes upon (lealers and importers were increased from 25 to 50 per ceht. The following statement shows the rate of these taxes as fixed ~by the amending law of 1902 and in force during the fiscal year 1902-3. ScI lF'I )IT'L..: A. 1. Rum and bay rum produiced in Porto Rico or imported from the United States, per gal lo l.............................................60 Rum iand bay rum imported froum foreign c(mntries, per gallo...... 1.00 Other distilled liquors, per gallo..................................... s. o0 2. Adulterated distille(d liquors, per gallon........................... 0. 40 3. W ines and beers, per galloi.......................................... 0.20 Cham pagnes, per gallont............................................... 100 4. Adulterated w mines and beers, per gall............................... 0.15 5-8. Cigars and (igarettes prodiced in lPorto 1ico or imported froml the United States: Not exceeding 3 poundlis per thousand in weight, per thousalnd.. 1. ( Exceeding 3 pounds per thousand in weight, per thollsailnd...... 1.1) Cigars anid cigarettes imported from foreign countries: Not exceeding 3 pounds per thousand in weiglit, per thousand.. 2. 00 Exceeding 3 pounids per thousaind in weight, per thousand...... 03. 0 9. Manufactured tobacco produi(ed in Porto Rico or imported from tte United States, other than cut plug (tauaco hitldo), per pound...... 0.05 Cut plug (taxbauo hiado), per lpou(d.................................. 02 Manufactured tobacco imported from foreign countries, per pound... 0.10 10. Playing cards, per pack.................................... 0.02 11. Medicinal preparations.............................. 5 per celt ad valoreli 12. Oleomargarine, per pound............................................. 0.10 13. Arms and ammunition............................. 25 per cen t ad valorem 14. Matches produced in Porto tico or impolmrted froni the United States, per hundred boxes (100 sticks per b)ox)............................. 0.15 Matches imported from foreigin (oumntries, per hundred boxes (100 sticks per box)...................................................... 0.30 828 WEALTH, DEBT, AND TAXATION. SCHEDULE B. 1. Wholesale dealers in distilled spirits, per annum................. 2. Wholesale dealers in fermented liquors, per annum................. 3. Retail liqlor dealers: First class, per annum......................................... Second class, per annulm........................................ Third class, per annum.......................................... 4. Wholesale dealers in tobacco, per annum............................ 5. Retail tobacco dealers: First class, per annum........................................ Secio d class, per annum........................................ Third class, per a nnum........................................... 6. Dealers in arms and ammunition, per annum................... SCHEDULE C. $100.00 48.00 28.00 16.00 8.00 48.00 20.00 10.00 6.00 24.00 1. Entries of imports from foreign countries, per copy.................00 2. Notarial instruments and documents of record, per copy.... $-0. 0 and $1.00 All articles exported froml Porto Rico tire exemlpt front the payment of excise taxes. For the enforcement of the law provision was made for a force of internal revenue agents having the salne general powers as revenue agents of the United States. The treasurer hlas the power to issue such regulations having the force of law as nmla l)e necessary for the proper enforcement of tlie laws. By the act of 1902 he was also empiowered to impose admlinistrative fines of not exceed(ing $10 in any one case for violati(ons of the law or his regulations. Cases of deliberate fraud are sent to the courts for prosecutio n. All excise taxes are paidt by the affixture of stamps. The receipts fromn the sale of such stamps are ill the first instance paid into the insular treasury. Of the sumt thusll realizedl the original act provi(led that until July 1, 1901, 50 per (cent, adll thereafter 15 per cent, should be pail to the mnunicipalities, It)eing apportioned( amlong thein according to population. Tlhe act of 19))02 clinged th is so that only 7.5 per cent should be so alpportion(ed1 duritg the fiscal year 1903:-4, and that thereafter such ptayxrients sliould be entirely discontinuedl, excise taxes thus being mad(le exc lusively a source of insular revenue. The system of excise taxes went into force upon the passage of the act, January 31, 1901. Ilhu'ritance ti.c..-The inhlwritllce tax is slightly progressive, varying in accordance with tihe relationship) of thle leirs andI thle value of thle inheritance. The first $f200 of any devise, anmI all 1propety passing t the wife, child, adopte(d c1iild, or granldclhiibl of the dteceased, is exempt; husbland and lineal descendlants not specifically exempt ptay 1 per c'nt and otilier leirs:1 per tent on inhleritances froin $200() to $5,000; 1.5 and 4.5 per cenrt, reslpectively, on fromI.5,000) to $20,000; 2 and 6 per cent, respectively, on from $20,000 to $50,000; and 3 and 9 per cent, respectively, on all over the latter atnount. t, on,0 8UtO ''f1 an(l instrance Cor()tirsCS. —Thi tax 11)upo)'n surety and insurance co(ipanies consists of, first, an annual tax of 3 per cent of the gross amount of all premiumls or (lues collected1 in Porto Ric; and, se(coid, a special staimp tax, pail by the aflixture of internal revenue stalmps as follows: For each,bornd or obligaition of the nature (of indemnity for loss, damage, or liability, and each bond, undertaking, Ior recognizance conditionte( for the performlance of the duties of any office or position issue(d or executed or received biy any surety (conipaMy, onle-lalf o)f 1 cent on el(lac $1 of tlhe amount of th1e preminin ctharegted; foir each policv of insurance instrinment, whereby any insur:inc(' is ila1tde uIpo)1n any life or lives, cents on ( eacl $100 ) of the atmount insuren; fir el('c 1 polii, y of in1surta(ce byi w}licl( itnsriiance is iimalte or reniewed u1)pon any p1roplerty of al n (desmri ption agaist s('rl 1)v sea i, firelilghtniirg, or (otlerwise, onl-hailf of I1 cent (o eactlt 81 (of tlhe imtioulit of tlhe premiulmi clIaIni (rgeif. Tlese corporations, 1tOl(esM tlhey lllave imllo}ey iliveste(l in P)oto Rico4, pay 10 genenal property tax. Tle lii liclise tax upon fiore(ign (.corp(i'ratiions is a st'pecific' a1timal tax (of $25 u1pon all su(l) c(rporal i()ons fir tlie. riglit to do l usiness iti the isla,nl. lt(c.ft o d'tSit.. - I I atiddition t t tix tse tc ixs, which c:tstitute its revenue system plroper, tliei insular government obltains a considerable income from its telegraph service, harbor dues, fees paid by corporations for the filing of papers in the secretary's office, fines, royalties on franchises, and interest on deposits. MUNICIPAL REVENUES. The local governments of Porto Rico are those of the 46 (formerly 66) municipalities. fn section 60 of the general laws of the island are found the provisions relating to the revenue of these municipalities. That section is as follows: SEc. 60.-That any municipality shall have power to derive its revenue from the following sources; and no taxes, imports, excises, other than those herein enumerated, shall be levied by a municipality unless expressly authorized by this act or by the laws of Porto Rico: (1) The incomes from municipal markets, slaughterhouses, cenmeteries, waterworks, gas works, or other property owned( by the muni(icipality. (2) The incomes from( any taxes apportioned to the municipality bv the laws of the island. (3) Tihe procee(ls of any tax on real and personal property situated within the municil)al district duly authorized by the legislative assenibly and not exempted by1. the laws of the United States nor by any ac't of the legislative asselmbly. (4) Such license taxes as may be authorized in pursuance of tlhe act entitled "An act to provile temporary revenue for the municipal districts of Porto lIico," approved January thl:irty-first, nineteen hundred and( one, which act is hereby continued in force from antd after June thirtieth, nineteen hun(dred and two, until repealed or modiiedl by act of thle legislative asseambly. (5) Fines inposed by )police and mimicipal (ciurts. (6) Fees for issuance of certificates of registration of cattle brands at the rates fixed in this act. (7) Charges for licenses for vehicles, b}oats, peddlers, blilliard tables, pawnbrokers, and river a(nd harbor ferries at thlle rates fixed ),y (iodinlance. (8) Charges for permits to place seats for hire or 1)(:ooths in publ)lic places. (9) Chlarges for permits for publlic ailuse(mrients an0d shlows. (10) Chuarges for dog licenses. (11) Chlarges for permnits for sewer lconnections. (12) Contingent receipts and interest 1on public funds. Tle revetnues accruing' to the miunicipalities under the provisions of paralgraph (2), are those whlich represent their share, or 50 per cent (of the insular excise taxes descri)bed above. Under the provisions of paragraph (3) there is levied for the benefit of the municipalities, a gieneral property tax of one-half of 1 per cent of the tassessecid valuation. In addition to this general levy 1111nd in accordIance wit}t the auth ority granted l)y general law, many niv tn iiciptalities levy special taxes for schools or for the p)aymleont of interest on the bonded ldeb)t; one, or b}oth. lthe license taxes,tnd permits authorized by parai gtral)hs (4), (7), (8), (:9), (10), and (11) tare similar to tlie }1lsiness and1( ot(ie' li(,ense( taxes levied and perlits issttoed by the cities (if the v'arious states of the An1eri1a1 Ution. The p(artietular businesses licensed ttiid t1e a,:tount of taxes co(llecte( in on(:ncl'tion therewitli vary s N(OilwxItt in the (lifierent nlunicipalities. 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