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(c) Purposes for which taxes may be imposed. Except as otherwise provided in this constitution, no tax or assessment shall be levied or collected, or debts contracted by municipal corporations, except in pursuance of law, for public purposes specified by law; nor shall money raised by taxation, loan, or assessment for one purpose ever be diverted to any other (art. X, sec. 2).

TENNESSEE

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1870, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

The legislative power is vested in the general assembly (art. II, sec. 3).

2. LEGISLATIVE LIMITATIONS

Special privileges and immunities are prohibited. Corporations must be created by general laws:

The legislature shall have no power to suspend any general law for the benefit of any particular individual, nor to pass any law for the benefit of individuals inconsistent with the general laws of the land; nor to pass any law granting to any individual or individuals, rights, privileges, immunity (immunities) or exceptions other than such as may be, by the same law extended to any member of the community, who may be able to bring himself within the provisions of such law. No corporation shall be created or its powers increased or diminished by special laws, but the general assembly shall provide by general laws for the organization of all corporations, hereafter created, which laws may, at any time, be altered or repealed, and no such alteration or repeal shall interfere with or divest rights which have become vested (art. XI, sec. 8).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.—All property shall be taxed according to its value so that taxes shall be equal and uniform. Privilege, poll, and income taxes on stocks and bonds not taxed ad valorem are authorized. Exemptions from taxation of certain property is authorized:

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 product 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 the 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 by him 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 bonds that are not taxed ad valorem. All male citizens of this state over the

age of twenty-one years, except such persons as may be exempted by law on account of age or other infirmity shall be liable to a poll tax of not less than fifty cents nor more than one dollar per annum. Nor shall any county or corporation levy a poll tax exceeding the amount levied by the state (art. II, sec. 28).

(6) School taxes.— The legislature is required to provide for a common school system; State poll taxes are appropriated for educational purposes (art. XI, sec. 12).

(c) Exemptions.-(1) General: Public property, that used for religious, charitable, and educational purposes, and certain personal property is exempted (art. II, sec. 28, par. B 1-a).

(2) Homestead exemptions: A homestead exemption up to the value of $1,000 is exempted from sale under legal process. The exemption does not apply as to taxes or purchase money (art. XI, sec. 11).

(3) Articles made from domestic products: Articles manufactured of the produce of the State may not be taxed other than to pay inspection fees.

No article manufactured of the produce of this state shall be taxed otherwise than to pay inspection fees (art. II, sec. 30).

2. INCOME TAXES

A tax on the net earnings of corporations is imposed. A tax on income from stocks and bonds is authorized. (See B-1-a; a constitutional amendment is pending.)

3. DEATH TAXES

Inheritance and estate taxes are imposed.

4, FRANCHISE TAXES

Franchise taxes are imposed.

5. LICENSE TAXES

License taxes are imposed by the State, counties, and municipalities. (See par. B-1 (a).)

6. POLL TAXES

Poll taxes are imposed by the State, counties, and municipalities. (See par. B-1 (a).)

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

Counties and incorporated towns may be authorized to impose taxes for corporate purposes, all property to be taxed according to its value as is provided for State taxation:

The general assembly shall have power to authorize the several counties and incorporated towns in this state to impose taxes for county and corporation purposes, respectively, in such manner as shall be prescribed by law, and all property shall be taxed according to its value, upon the principles established in regard to state taxation (art. II, sec. 29).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

Incorporated towns may be authorized to levy taxes for corporation purposes. (See par. C-1.)

TEXAS

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1876, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

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(a) The legislative power is vested in the Legislature (art. III, sec. 1).

(6) The right to levy taxes is restricted to raising of revenue for the economical administration of the government:

The Legislature shall not have the right to levy taxes or impose burdens upon the people, except to raise revenue sufficient for the economical administration of the government

(art. III, sec. 48). (Among the purposes mentioned are retirement of the State debt and support of public schools and State institutions.)

(c) Specification of the subjects of taxation shall not deprive the legislature of the power to tax other subjects:

The specification of the objects and subjects of taxation shall not deprive the Legislature of the power to require other subjects or objects to be taxed in such manner as may be, consistent with the principles of taxation fixed in this Constitution (art. VIII, sec. 17).

2. LEGISLATIVE LIMITATIONS

(a) Special privileges and immunities are prohibited:

and no irrevocable or uncontrollable grant of special privileges or immunities, shall be made; but all privileges and franchises granted by the Legislature, or created under its authority shall be subject to the control thereof (art. I, sec. 17).

(6) The legislature shall not pass local or special laws in the following cases : Regulating the affairs of counties, cities, towns, wards, or school districts; incorporating cities, towns, or villages, or changing their charters; changing the law of descent or succession; exempting property from taxation:

And in all other cases where a general law can be made applicable, no local or special law shall be enacted; provided, that nothing herein contained shall be construed to prohibit the Legislature from passing special laws for the preservation of the game and fish of this State in certain localities (art. III, sec. 56).

3. WIFE'S SEPARATE ESTATE

All property, both real and personal, of the wife, owned or claimed by her before marriage, and that acquired afterward by gift, devise, or descent, shall be her separate property; and laws shall be passed more clearly defining the rights of the wife, in relation as well to her separate property as that held in common with her husband. Laws shall also be passed providing for the registration of the wife's separate property (art. XVI, sec. 15).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Equality and valuation.—(1) All property, other than municipal, shall be taxed in proportion to its value. Occupation and income taxes may be imposed. Household and kitchen furniture to the value of $250 of each family is exempt from taxation:

All property in this State, whether owned by natural persons or corporations, other than municipal, shall be taxed in proportion to its value, which shall be ascertained as may be provided by law. The Legislature may impose a poll tax. It may also impose occupation taxes, both upon natural persons and lipon corporations, other than municipal, doing any business in this State. It may also tax incomes of both natural persons and corporations other than municipal, except that persons engaged in mechanical and agricultural pursuits shall never be required to pay an occupation tax: Provided, That two hundred and fifty dollars worth of household and kitchen furniture, belonging to each family in this State, shall be exempt from taxation, and provided further that the occupation tax levied by any county, city or town for any year on persons or corporations pursuing any profession or business, shall not exceed one-half of the tax levied by the State for the same period on such profession or business (art. VIII, sec. 1).

(2) The legislature shall provide for equalizing the valuation of all taxable property and may provide for the classification of all lands with reference to value:

The Legislature shall provide for equalizing, as near as may be, the valuation of all property subject to or rendered for taxation (The County Commissioners' Court to constitute a board of equalization) and may also provide for the classification of all lands with reference to their value in the several counties (art. VIII, sec. 18).

(3) All property taxes shall be assessed and collected in the county where the property is situated. Property not returned for taxation shall be assessed at its fair value:

All property, whether owned by persons or corporations shall be assessed for taxation, and the taxes paid in the county where situated, but the Legislature may, by a two-thirds vote, authorize the payment of taxes of non-residents of counties to be made at the office of the Comptroller of Public Accounts. And all lands and other property not rendered for taxation by the owner thereof shall be assessed at its fair value by the proper officer (art. VIII, sec. 11). (6) School taxes.

in addition thereto, there shall be levied and collected an annual ad valorem State tax of such an amount not to exceed thirty-five cents on the one hundred ($100.00) dollars valuation, as with the available school fund arising from all other sources, will be sufficient to maintain and support the public schools of this State for a period of not les sthan six months in each year

(art. VII, sec. 3). (c) Taxation of Corporate property.

The power to tax corporations and corporate property shall not be surrendered or suspended

(art. VIII, sec. 4). (d) T'ax for soldiers' and sailors' pensions.

There is hereby levied in addition to all other taxes heretofore permitted by the Constitution of Texas, a State ad valorem tax on property of seven ($.07) cents on the one hundred ($100) dollars valuation for the purpose of creating a special fund for the payment of pensions for services in the Confederate Army and Navy, frontier organizations and the militia of the State of Texas, and for the widows of such soldiers serving in said armies, navies, organizations or militia ; provided that the Legislature may reduce the tax rate

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herein levied, and provided further, that the provisions of this section shall not be construed so as to prevent the grant of aid in cases of public calamity (art. III, sec. 51).

(e) Rate limitation.The State tax on property, exclusive of the tax necessary to pay the public debt, and of the taxes provided for the benefit of public free schools, shall never exceed thirty-five cents on the one hundred dollars valuation

(art. VIII, sec. 9).

(f) Exemptions.—The constitution provides the following tax exemptions:

(1) The property, of counties and municipalities, owned only for public purposes and devoted exclusively to the use and benefit of the public, shall be exempt from taxation (art. XI, sec. 9).

(2) Farm products in the hands of the producer and family supplies:

Farm products in the hands of the producer, and family supplies for home and farm use, are exempt from all taxation until otherwise directed by a twothirds vote of the members elect to both houses of the Legislature (art. VIII, sec. 19).

(3) $3,000 of the assessed taxable value of all residence homesteads, and $250 household goods:

Three Thousand Dollars ($3,000.00) of the assessed taxable value of all residence homesteads as now defined by law shall be exempt from all taxation for State purposes; nothing herein shall apply within those counties and other political subdivisions now receiving any remission of State taxes, but upon the expiration of such period of remission this section shall become applicable within such counties and political subdivisions (art. VIII, sec. 1-a, amended; art. VIII, sec. 1). (See Par. B-1-a (1).)

(4) The legislature may exempt the following property from taxation:

but the Legislature may, by general law., exempt from taxation public property used for public purposes; actual places of religious worship, property owned by a church or by a strictly religious society for the exclusive use as a dwelling place for the ministry of such church or religious society, and which yields no revenue

places of burial not held for private or corporate profit; all buildings used exclusively and owned by persons or associations of persons for school purposes and the necessary furniture of all schools and property used exclusively and reasonably necessary in conducting any association engaged in promoting the religious, educational, and physical development of boys, girls, young men or young women operating under a State or National organization of like character; the endowment funds of such insti. tutions of learning and religion not used with a view to profit; and when the same are invested in bonds or mortgages, or in land or other property which has been and shall hereafter be bought in by such institutions under foreclosure sales made to satisfy or protect such bonds or mortgages, that such exemption of such land and property shall continue only for two years after the purchase of the same at such sale by such institutions and no longer, and institutions of purely public charity; and all laws exempting property from taxation other than the property above mentioned shall be null and void (art. VIII, sec. 2; amended 1930).

(5) Agricultural or grazing school lands owned by counties are subject to taxation except for State purposes :

All agriculture or grazing school land mentioned in Section 6 of this Article owned by any county shall be subject to taxation except for State purposes to the same extent as lands privately owned (art. VII, sec. 6a).

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2. INCOME TAXES

No income tax is imposed (art. VIII, sec. 1).

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