The General Assembly may levy a capitation tax on every male inhabitant of the State over twenty-one and under fifty years of age, which said tax shall not exceed two dollars, and cities and towns may levy a capitation tax which shall not exceed one dollar. No other capitation tax shall be levied. The commissioners of the several counties and of the cities and towns may exempt from the capitation tax any special cases on account of poverty or infirmity (art. V, sec. 1, amended 1920).

(b) Proceeds of capitation taxes are to be applied to education and support of the poor (art. V, sec. 2).

C & D. SPECIFIC PROVISIONS (COUNTIES AND MUNICIPALITIES):

NOTE. The North Carolina Constitution (article VII) under the caption "Municipal Corporations" includes counties, cities, and all political subdivisions, and the constitutional provisions herein quoted will apply to the respective subdivisions as mentioned therein.

1. PROPERTY TAXES

(a) Each county shall have five commissioners who shall divide the counties into districts, called townships, which shall have corporate powers for local government. Each township shall have a board of trustees who shall, under the supervision of the commissioners, control taxes and finances (art. VII, secs. 1, 2, 3, 4, 5).

(b) The trustees of townships shall assess the taxable property therein:

The township board of trustees shall assess the taxable property of their townships and make return to the county commissioners for revision, as may be prescribed by law. The clerk shall be, ex officio, treasurer of the township (art. VII, sec. 6).

(c) County commissioners are empowered to levy taxes and to have control over the finances of the county:

It shall be the duty of the commissioners to exercise a general supervision and control of the penal and charitable institutions, schools, roads, bridges, levying of taxes and finances of the county, as may be prescribed by law (art. VII, Sec. 2).

2. LIMITATION OF TAXING AUTHORITY

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(a) No county, city, or other municipal corporation shall levy any tax except for the necessary expenses thereof without the consent of the voters therein:

No county, city, town, or other municipal corporation shall contract any debt, pledge its faith or loan its credit, nor shall any tax be levied or collected by any officers of the same except for the necessary expenses thereof, unless by a vote of the majority of the qualified voters therein (art. VII, sec. 7).

(b) The general assembly is given power to modify, change, or abrogate any provisions of article VII, except section 7 (taxes for necessary expenses), section 9 (since repealed), and section 11 (now 10, appointment of justices of the peace):

The general assembly shall have full power by statute to modify, change, or abrogate any and all of the provisions of this article, and substitute others in their place, except sections seven, nine, and thirteen (art. VII, sec. 14).

(c) For rate limitation, see article V, section 6, Paragraph B-1-d.

NORTH DAKOTA

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1889, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative power is vested in a legislative assembly, and the power of initiative and referendum is reserved to the people (art. II, sec. 25, as amended).

(b) The legislature is empowered to pass all laws to enforce the constitution.

The legislative assembly shall pass all laws necessary to carry into effect the provisions of this constitution (art. II, sec. 68).

(c) The legislature is required to pass laws necessary to enforce the taxing provisions of the constitution.

The legislative assembly shall pass all laws necessary to carry out the provisions of this article (revenue and taxation, art. XI, sec. 181).

2. LEGISLATIVE LIMITATIONS

(a) The taxing power may not be surrendered.

The power of taxation shall never be surrendered or suspended by any grant or contract to which the State or any county or other municipal corporation shall be a party (art. XI, sec. 178).

(b) Special privileges or immunities are prohibited:

No special privileges or immunities shall ever be granted which may not be altered, revoked, or repealed by the legislative assembly; nor shall any citizen or class of citizens be granted privileges or immunities which upon the same terms shall not be granted to all citizens (art. I, sec. 20).

(c) The legislature is prohibited from passing special or local laws in the following cases: Regulating county or township affairs; changing the law of descent; for assessment or collection of taxes; exempting property from taxation; and incorporation of cities, towns, or villages (art. II, sec. 69).

(d) In all cases where a general law can be made applicable, no special law shall be enacted:

In all other cases where a general law can be made applicable, no special law shall be enacted; nor shall the legislative assembly indirectly enact such special or local law by the partial repeal of a general law, but laws repealing local or special acts may be passed (art. II, sec. 70).

(e) All laws of a general nature shall have a uniform operation (art. I, sec. 11).

3. WIFE'S SEPARATE ESTATE

A wife's separate estate is provided for, and her separate property is not liable for the debts of her husband (art. XVII, sec. 213).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Equality and valuation.—(1) Taxes are required to be uniform upon the same class of property, including franchises. The legisla

ture may exempt personal property from taxation, and certain other property named in this section shall be exempt:

Taxes shall be uniform upon the same class of property, including franchises within the territorial limits of the authority levying the tax. The legislature may by law exempt any or all classes of personal property from taxation and within the meaning of this section, fixtures, buildings, and improvements of every character, whatsoever, upon land shall be deemed personal property. The property of the United States and of the state, county, and municipal corporations and property used exclusively for schools, religious, cemetery, charitable, or other public purposes shall be exempt from taxation. Except as restricted by this article, the legislature may provide for raising revenue and fixing the situs of all property for the purpose of taxation. Provided that all taxes and exemptions in force when this amendment is adopted shall remain in force until otherwise provided by statute (art. XI, sec. 176, as amended by art. 29 of amendments).

(2) Lands belonging to citizens of the United States residing without the State of North Dakota shall not be taxed at a higher rate than the lands belonging to residents of the State (art. XVI, sec. 203). (b) Taxation of grain.

The legislature may further provide that grain grown within the State and held therein in elevators, warehouses, and granaries may be taxed at a fixed rate (sec. 176, amendment 7).

(c) Tax to indemnify for damage to growing crops.

The legislature may by law provide for the levy and collection of an acreage tax on lands within the state in addition to the limitations specified in section 174 in Article 11 of the Constitution. The proceeds of such tax shall be used to indemnify the owners of growing crops against damages by hail, provided that lands used exclusively for public roads, rights of way of common carriers, mining, manufacturing, or pasturage may be exempt from such tax (amendment to sec. 177, art. XI).

(d) Tax for payment of bond issues.-Every law authorizing a bond issue shall provide for an annual tax sufficient to pay interest thereon and for retirement of the bonds within thirty years from date of issue (art. XII, sec. 182, amended by art. 31 of amendments).

(e) Assessment of property.—(1) Taxable property shall be assessed in the county or other political subdivision where situated, except property of certain public service corporations, which shall be assessed by the state board of equalization :

All taxable property except as hereinafter in this section provided, shall be assessed in the county, city, township, village, or district in which it is situated, in the manner prescribed by law. The property, including franchises of all railroads operated in this state, and of all express companies, freight line companies, dining car companies, sleeping car companies, car equipment companies, or private car line companies, telegraph or telephone companies, the property of any person, firm, or corporation used for the purpose of furnishing electric light, heat or power, or in distributing the same for public use, and the property of any other corporation, firm, or individual now or hereafter operating in this state, and used directly or indirectly in the carrying of persons, property, or messages, shall be assessed by the State Board of Equalization in a manner prescribed by such state board or commission as may be provided by law. But should any railroad allow any portion of its railway to be used for any purpose other than the operation of a railroad thereon, such portion of its railway, while so used shall be assessed in a manner provided for the assessment of other real property (art. XI, sec. 179, as amended).

(2) Improvements on land shall be assessed as provided in sec. 179, article XI. (See par. B-1-e-(1)):

All improvements on land shall be assessed in accordance with section 179, but plowing shall not be considered as an improvement or add to the value of the land for the purpose of assessment (art. XI, sec. 177).

91655-38--8

(f) Exemptions.—(1) Constitutional exemptions (public property) Property of the United States, and of the counties and municipal corporations, and property used exclusively for schools, religious, cemetery, charitable, or other public purposes is exempt from taxation (art. XI, sec. 176, as amended).

(2) Legislative exemptions (personal property): Any or all classes of personal property, including fixtures, buildings, and improvements of every character, which are deemed personal property, may be exempted from taxation (art. XI, sec. 176, amended).

(3) Homestead exemptions, etc.:

* * *

The right of the debtor shall be recognized by wholesome laws, exempting from forced sale to all heads of families a homestead the value of which shall be limited * * * and a reasonable amount of personable property (art. XVII, sec. 208).

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(g) Rate limitations.-The legislature shall provide for raising revenue for State expenses, not to exceed in any one year 4 mills on the dollar of the valuation of taxable property in the State:

The legislative assembly shall provide for raising revenue sufficient to defray the expenses of the state for each year, not to exceed in any one year four (4) mills on the dollar of the assessed valuation of all taxable property in the state, to be ascertained by the last assessment made for state and county purposes, and also a sufficient sum to pay the interest on the state debt (art. XI, sec. 174).

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

(a) Powers of taxation.-Article X of the Constitution provides for county and township organization under legislative authority. The section recognizes the existing counties in the territory of the State. Regulation of county and township affairs must be by general laws. (See par. A-2-c.)

(b) Assessment of lands.-Lands shall be assessed in the county where situated (art. XI, sec. 179, par. B-1-e-(1)).

(c) Tax to retire debts.-Any county or other political subdivision must at the time or before incurring same levy an annual tax to pay the interest and the principal thereof (art. XII, sec. 184).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

(a) General laws are to be made for organization of municipal corporations, restricting their powers as to taxation and assessment:

The legislative assembly shall provide by general law for the organization of municipal corporations, restricting their powers as to levying taxes and assessments, borrowing money, and contracting debts; and money raised by taxation, loan, or assessment for any purpose shall not be diverted to any other purpose by authority of law (art. VI, sec. 130).

2. INCOME TAX

An income tax is imposed.

3. DEATH TAXES

An inheritance tax is imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed (art. XI, sec. 179, pars. B-1-a, and B-1-e-(1)).

5. LICENSE TAXES

License or occupational taxes are imposed.

6. POLL TAX

Authority is given for the imposition of a poll tax of not more than one dollar and fifty cents (art. XI, sec. 180).

OHIO

Constitutional Provisions Relating to Taxation as of June 30, 1937 (Constitution of 1851, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative power of the State is vested in a general assem-. bly, the people reserving the right of initiative and referendum (art. II, sec. 1).

(1) The reservation of initiative and referendum powers is extended to municipalities (art. II, sec. 1f).

(2) The initiative and referendum powers cannot be used to pass certain laws affecting taxes:

The powers defined herein as the "initiative" and "referendum" shall not be used to pass a law authorizing any classification of property for the purpose of levying different rates of taxation thereon or of authorizing the levy of any single tax on land or land values or land sites at a higher rate or by a different rule than is or may be applied to improvements thereon or to personal property (art. II, sec. 1e).

(3) Laws providing for tax levies, appropriations for the expenses of the State government and State institutions, and emergency laws necessary for the immediate preservation of the public peace, health, and safety not be subject to the referendum (art. II, sec. 1d).

(b) Taxes for State expenses and interest on State debt:

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shall

The General Assembly shall provide for raising revenue sufficient to defray the expenses of the State for each year, and also a sufficient sum to pay the interest on the State debt (art. XII, sec. 4).

2. LEGISLATIVE LIMITATIONS

(a) Special privileges or immunities may not be altered,

* * * and no special privileges or immunities shall ever be granted, that may not be altered, revoked, or repealed by the General Assembly (art. I, sec. 2).

(b) All laws of a general nature shall have a uniform operation, and no act, except such as relates to schools, can take effect upon the approval of any other authority than the general assembly:

All laws, of a general nature, shall have a uniform operation throughout the state; nor, shall any act, except such as relates to public schools, be passed