to take effect upon the approval of any other authority than the general assembly, except, as otherwise provided in this constitution (art. II, sec. 26). (c) Excise taxes.

On and after November 11, 1936, no excise tax shall bet levied or collected upon the sale or purchase of food for human consumption off the premises where sold (art. XII, sec. 12, amended 1936).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.-Taxes on land and improvements are to be taxed by uniform rule according to value. No property to be taxed in excess of one percent of value. Exemptions provided:

No property taxed according to value, shall be so taxed in excess of one percent of its true value in money for all state and local purposes, but laws may be passed authorizing additional taxes to be levied outside of such limitation, either when approved by at least a majority of the electors of the taxing district voting on such proposition, or when provided for by the charter of a municipal corporation. Land and improvements thereon shall be taxed by uniform rule according to value. All bonds outstanding on the first day of January, 1913, of the State of Ohio or of any city, village, hamlet, county or township in this state, or which have been issued in behalf of the public schools of Ohio and the means of instruction in connection therewith, which bonds were outstanding on the first day of January, 1913, and all bonds issued for the world war compensation fund, shall be exempt from taxation, and, without limiting the general power subjcet to the provisions of Article I of this constitution, to determine the subjects and methods of taxation or exemptions therefrom, general laws may be passed to exempt burying grounds, public school houses, houses used exclusively for public worship, institutions used exclusively for charitable purposes, and public property used exclusively for any public purpose, but all such laws shall be subject to alteration or repeal; and the value of all property so exempted shall, from time to time, be ascertained and published as may be directed by law (art XII, sec. 2, amended 1933).

(b) Rate limitation exception.-The following prior tax levies are not subject to the one percent limitation: (1) For sinking fund or retirement of bonds; (2) for the purposes of the conservancy and sanitary districts; (3) tax levies authorized by vote of the electors of any political subdivisions of the State; (4) tax levies provided for by the charter of a municipal corporation. These exceptions were provided for in the measure submitting the above constitutional amendment for approval.

(c) Corporate property.-Corporate property is subject to taxation the same as that of individuals:

The property of corporations, now existing or hereafter created, shall forever be subject to taxation, the same as the property of individuals (art. XIII, sec. 4).

as,

(d) School taxes.—

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The General Assembly shall make such provisions, by taxation, or otherwise, will secure a thorough and efficient system of common schools throughout the state (art. VI, sec. 2). (e) Compensation for war veterans.-By an amendment to the constitution (1921), a bond issue of $25,000,000 was authorized, exempt from taxation, to provide a compensation fund for world war veterans, and an annual tax, in addition to all other taxes, was required to be levied for the retirement of said bonds and to pay administrative expenses of the fund (art. VIII, sec. 2a).

(f) Taxes for sinking fund.—A sinking fund shall be provided for the payment of the public debt, said fund to consist of the income of public works and stocks owned by the State and such sum as may be required to be raised by taxation:

The faith of the state being pledged for the payment of its public debt, in order to provide therefor, there shall be created a sinking fund, which shall be sufficient to pay the acquiring interest on such debt, and, annually, to reduce the principal thereof, by a sum not less than one hundred thousand dollars, increased yearly, and each and every year, by compounding, at the rate of six per cent per annum. The said sinking fund shall consist, of the net annual income of the public works and stocks owned by the state, of any other funds or resources that are, or may be, provided by law, and such further sum, to be raised by taxation, as may be required for the purposes aforesaid (art. VIII, sec. 7).

(g) Exemptions.—(1) Forest reserves and natural resources:

Laws may be passed to encourage forestry, and to that end areas devoted exclusively to forestry may be exempted, in whole or in part, from taxation. Laws may also be passed to provide for converting into forests reserves such lands or parts of lands as have been or may be forfeited to the State, and to authorize the acquiring of other lands for that purpose; also, to provide for the conservation of the natural resources of the State (art. II, sec. 36).

(2) Bond issue for compensation of veterans: Bonds of an issue of $25,000,000, authorized for compensation of World War veterans, are exempted from taxation (art. VIII, sec. 2a).

(3) Public, religious, charitable, etc., property: Exemptions are also provided for public property, that used for religious and charitable purposes and burying grounds (art. XII, sec. 2, par. B-1-a).

2. INCOME TAXES

(a) Income taxes are imposed :

Laws may be passed providing for the taxation of incomes, and such taxation may be either uniform or graduated, and may be applied to such incomes as may be designated by law; but a part of each annual income not exceeding three thousand dollars may be exempt from such taxation (art. XII, sec. 8).

(b) By an amendment (1930), not less than 50 percent of income taxes shall be returned to the taxing district in which the tax originated:

Not less than fifty per centum of the income and inheritance taxes that may be collected by the state shall be returned to the county, school district, city, village, or township in which said income or inheritance tax originates, or to any of the same, as may be provided by law (art. XII, sec. 9).

3. DEATH TAXES

(a) Inheritance and estate taxes are imposed:

Laws may be passed providing for the taxation of the right to receive, or to succeed to, estates, and such taxation may be uniform or it may be so graduated as to tax at a higher rate the right to receive, or to succeed to, estates of larger value than to estates of smaller value. Such tax may also be levied at different rates upon collateral and direct inheritances, and a portion of each estate not exceeding twenty thousand dollars may be exempt from such taxation ('art. XII, sec. 7).

(b) Not less than 50 percent of the inheritance tax shall be returned to the taxing district where same originated. (See par. B-2-b.)

4. FRANCHISE TAXES

Franchise taxes are imposed:

Laws may be passed providing for excise and franchise taxes and for the imposition of taxes upon the production of coal, oil, gas, and other minerals (art. XIII, sec. 3, and art. XII, sec. 10).

No poll tax shall ever be levied in this State, or service required, which may be commuted in money or other thing of value (art. XII, sec. 1).

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

The commissioners of counties and township trustees have powers of local taxation:

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 (art. X, sec. 7).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

(a) The organization of cities and villages shall be provided for by general law, and their powers of assessment and taxation shall be limited by the general assembly:

The general assembly shall provide for the organization of cities, and incorporated villages, by general laws, and restrict their power of taxation, assessment, borrowing money, contracting debts and loaning their credit, so as to prevent the abuse of such power (art. XIII, sec. 6).

(b) Municipalities may assess property benefited by a public improvement, not in excess of the benefits conferred by such improve

ments:

Any municipality appropriating private property for a public improvement may provide money therefore (therefor) in part by assessments upon benefited property not in excess of the special benefits conferred upon such property by the improvements. Said assessments, however, upon all the abutting, adjacent, and other property in the district benefited shall in no case be levied for more than fifty per centum of the cost of such appropriation (art. XVIII, sec. 11).

(c) The legislature may limit the power of municipalities to levy taxes:

Laws may be passed to limit the power of municipalities to levy taxes and incur debts form local purposes * * * (art. XVIII, sec. 13).

2. POWERS OF LOCAL GOVERNMENT

(a) Municipalitie are given authority to exercise all powers of local self-government and to enforce regulations not in conflict with. general laws:

Municipalities shall have authority to exercise all powers of local selfgovernment and to adopt and enforce within their limits such local police, sanitary and other similar regulations, as are not in conflict with general laws (art. XVIII, sec. 3).

(b) The initiative and referendum powers may be exercised by the people of each municipality:

or

The initiative and referendum powers are hereby reserved to the people of each municipality on all questions which such municipalities may now hereafter be authorized by law to control by legislative action; such powers shall be exercised in the manner now or hereafter provided by law (art. II, sec. 1f).

3. CLASSIFICATION OF MUNICIPALITIES

(a) Municipalities are classified into cities and villages according to population (art. XVIII, sec. 1).

(b) General laws shall be passed to provide for the incorporation of cities and villages (art. XVIII, sec. 2).

OREGON

Constitutional Provisions Relating to Taxation as of June 30, 1937 (Constitution of 1857, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative authority is vested in the legislative assembly, the power of initiative and referendum being reserved to the people, and extended to political subdivisions as to local affairs (art. IV, sec. 1).

(b) Each house is given all powers necessary for a branch of the legislative department of a free and independent State (art. IV, sec. 17).

2. LEGISLATIVE LIMITATIONS

(a) No local or special laws may be passed in certain cases:

The Legislative Assembly may not pass local or special laws * * * for the assessment and collection of taxes for state, county, township, or road purposes for supporting common schools (art. IV, sec. 23).

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(b) Granting exclusive privileges or immunities is prohibited: No law shall be passed granting to any citizen or class of citizens, privileges or immunities which, upon the same terms, shall not equally belong to all citizens (art. I, sec. 20).

3. THE WIFE'S SEPARATE ESTATE

The property and pecuniary rights of every married woman, at the time of marriage, or afterward acquired by gift, devise, or inheritance, shall not be subject to the debts or contracts of the husband; and laws shall be passed providing for the registration of the wife's separate property (art. XV, sec. 5).

4. ALIEN PROPERTY RIGHTS

(a) White foreigners, resident of the State, shall enjoy the same property rights as native-born citizens:

White foreigners who are or may hereafter become residents of this state shall enjoy the same rights in respect to the possession, enjoyment, and

descent of property as native-born citizens. And the legislation assembly shall have power to restrain and regulate the immigration to this state of persons not qualified to become citizens of the United States (art. I, sec. 31).

(b) Article XV, section 8, provides Chinamen are not to hold real estate or work in mining claims. The section however appears to be inoperative.

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.-(1) Uniform rules of assessment and taxation are required: Taxes must be collected under general laws operating uniformly:

The legislative assembly shall, and the people through the initiative may, provide by law uniform rules of assessment and taxation. All taxes shall be levied and collected under general laws operating uniformly throughout the state (art. IX, sec. 1).

(2) Taxes may not be imposed without the consent of the people; taxation shall be uniform upon the same class of subjects:

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 uniform on the same class of subjects within the territorial limits of the authority levying the tax (art. I, sec. 32).

(b) School taxes.-The legislature shall provide by law for the establishment of a uniform and general system of common schools (art. VIII, sec. 3).

(c) Tax for deficiencies in revenue.-When expenses for any fiscal year exceed the income, a tax for the ensuing year shall be levied sufficient to pay same as well as for expenses for that year:

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 (art. IX, sec. 6).

(d) Tax for soldiers' bonus.—

There shall be levied each year, at the same time and in the same manner that other taxes are levied, a tax upon all property in the state of Oregon not exempt from taxation, not to exceed two mills on each dollar valuation, to provide for the payment of principal and interest of the bonds authorized to .be issued by this amendment. The two mills additional tax herein provided for is hereby specifically authorized and shall not be computed as a part of the revenue raised by taxation which is subject to the tax limitation of section 11, article XI, of the constitution of the state of Oregon, and said tax levy hereby authorized shall be in addition to all other taxes which may be levied according to law (art. XI-c, sec. 2).

(e) Limitation upon amount of revenue to be raised by taxation.Unless specially authorized by a majority of the legal voters voting upon the question neither the state nor any county, municipality, district, or body to which the power to levy a tax shall have been delegated shall in any year so exercise that power as to raise a greater amount of revenue for purposes other than the payment of bonded indebtedness or interest thereon than the total amount levied by it in the year immediately preceding for purposes other than the payment of bonded indebtedness or interest thereon plus six per centum thereof; Provided, whenever any new county, municipality, or other taxing district shall be created and shall include in whole or in part property theretofore included in another county, like municipality, or other taxing district, no greater amount of taxes shall be levied in the first year by either the old or the new county, municipality, or other taxing district upon any property included therein than the amount levied thereon in the preceding year by the county, municipality, or district in which it was then included plus six per centum thereof; provided