porate powers or privileges; for authorizing the apportionment of any part of the school fund; and for incorporating any town or village or to amend the charter thereof (art. II, sec. 28).

(b) No irrevocable franchise, privilege, or immunity may be granted. Special privileges or immunities are prohibited.

No law granting irrevocably any privilege, franchise, or immunity, shall be I passed by the Legislature.

No law shall be passed granting to any citizen, class of citizens, or corporation other than municipal, privileges or immunities which upon the same terms shall not equally belong to all citizens, or corporations (art. I, secs. 8 and 12).

3. PROPERTY RIGHTS OF ALIENS

The ownership of lands in the State by aliens is prohibited, except. in certain specified cases:

The ownership of lands by aliens, other than those who in good faith have declared their intention to become citizens of the United States, is prohibited in this State, except where acquired by inheritance, under mortgage or in good faith in the ordinary course of justice in the collection of debts; and all conveyances of lands hereafter made to any alien directly or in trust for such alien shall be void; Provided, That the provisions of this section shall not apply to lands containing valuable deposits of minerals, metals, iron, coal, or fire clay, and the necessary land for mills and machinery to be used in the development. thereof and the manufacture of the products therefrom. Every corporation, the majority of the capital stock of which is owned by aliens, shall be considered an alien for the purposes of this prohibition (art. II, sec. 33).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.-All taxes shall be uniform upon the same class of property. "Property" includes both tangibles and intangibles. Real estate constitutes one class. Lands devoted to reforestation and mines and mineral lands may be taxed by a yield or ad valorem tax, or both:

The power of taxation shall never be suspended, surrendered or contracted away. All taxes shall be uniform upon the same class of property within the territorial limits levying the tax and shall be levied and collected for public purposes only. The word "property" as used herein shall mean and include every thing, whether tangible or intangible, subject to ownership. All real estate shall constitute one class; Provided, That the Legislature may tax mines and mineral resources and lands devoted to reforestation by either a yield tax or an ad valorem tax at such rate as it may fix, or by both ** * * (art. VII, sec. 1, as amended 1930).

(b) School taxes.-(1) A common school fund is provided, which shall remain permanent and may not be reduced. The legislature may increase it, however:

*

* The Legislature may make further provisions for enlarging said fund. The interest accruing on said fund, together with all revenue derived therefrom and from lands and other property devoted to the common school fund, shall be exclusively applied to the current use of the common schools (art. IX, sec. 3).

(2) Provision shall be made for systems of public schools, free from sectarian control (art. XXVI, sec. 4).

(c) Rate limitation.

Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the State, county, school district, road district, and city

or town shall not in any year exceed forty mills on the dollar of assessed valuation, which assessed valuation shall be fifty per cent of the true and fair value of any such property in money; and the levy by the State shall not exceed two mills to be exclusively for the support of the University of Washington, Washington State College, and the Normal Schools of the State; the levy by any county shall not exceed ten mills including the levy for the county school fund, the levy by or for any school district shall not exceed ten mills, the levy for any road district shall not exceed three mills, and the levy by any city or town shall not exceed fifteen mills: Provided, That nothing herein shall limit port district levies otherwise than as provided by existing law, nor limit the power of any county to levy taxes at the rate provided by law for any taxing district other than a school district or road district, where such taxing district includes less than the whole county: Provided, further, That the limitations imposed by this section shall not prevent the levy of additional taxes, not in excess of five mills per annum and without anticipation of delinquencies in payment of taxes, in an amount equal to the interest and principal payable in the next succeeding year on general obligation bonds, outstanding at the time of the taking effect of this act, issued by or through the agency of the State, or any county, city, town, or school district, nor the levy of additional taxes to pay interest on or towards the reduction at the rate provided by statute, of the principal of county, city, town, or school district warrants outstanding on December 8, 1932; but the millage limitation of this proviso with respect to general obligation bonds shall not apply to any taxing district in which a larger levy is necessary in order to prevent the impairment of the obligation of contracts: Provided, further, That any county, school district, road district, city, or town shall have the power to levy taxes at a rate in excess of the rate specified in this act, when authorized so to do by the electors of such county, school district, city or town by a three-fifths majority of those voting on the proposition at a special election to be held in the year in which the levy is made, and not oftener than once in such, in the manner provided by law for holding elections (Initiative measure adopted Nov. 3, 1936).

*

(d) Exemptions.-(1) The legislature may exempt property from taxation by general laws. Property of the United States, the State, and all political divisions thereof, credits secured by property actually taxed in the State, not exceeding the value of such property, shall be, and personal property to the amount of $300 for each head of a family, may be, exempted from taxation (art. VII, sec. 1).

(2) The legislature shall protect by law from forced sale a certain portion of the homestead and other property of all heads of families (art. XIX, sec. 1).

2. INCOME TAXES

No income tax is imposed.

3. DEATH TAXES

An inheritance and an estate tax are imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed.

5. LICENSE TAXES

License taxes are imposed by the State and municipalities.

Poll taxes are imposed.

6. POLL TAXES

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

(a) The legislature may not impose taxes upon counties, cities, towns, or other municipal corporations for local purposes but may vest the corporate authorities thereof with authority so to do:

The Legislature shall have no power to impose taxes upon counties, cities, towns, or other municipal corporations, or upon the inhabitants or property thereof, for county, city, town, or other municipal purposes, but may, by general laws, vest in the corporate authorities thereof, the power to assess and collect taxes for such purposes (art. XI, sec. 12).

(b) Rate limitation.-(See par. B-1-c.)

2. COUNTY GOVERNMENT

The legislature is required to establish a uniform system of county government and may provide for township organization. In such cases, assessment and collection of revenue, and the county business and local affairs of the townships shall be provided for by general laws (art. XI, sec. 4).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

(a) Municipal corporations may be vested with taxing power for corporate purposes (par. C-1-a) and for local improvements by special assessment or special taxation of property benefited:

The 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 corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes and such taxes shall be uniform in respect to persons and property within the jurisdiction of the body levying the same (art. VII, sec. 9).

(b) Rate limitation.—(See par. B–1–c.)

2. ORGANIZATION OF MUNICIPALITIES

The legislature shall provide for organization and classification of municipalities in proportion to population by general law. Those of 20,000 or more inhabitants may frame a charter for their own government (art. XI, sec. 10).

WEST VIRGINIA

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1872, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative power of the State is vested in the senate and house of delegates (art. VI, sec. 1).

(b) Power as to taxation.-(1):

The power of taxation of the Legislature shall extend to provisions for the payment of the State debt, and interest thereon, the support of free schools, and the payment of the annual estimated expenses of the State; but whenever any deficiency in the revenue shall exist in any year, it shall, at the regular session thereof held next after the deficiency occurs levy a tax for the ensuing year, sufficient with other sources of income to meet such deficiency, as well as the estimated expenses of such year (art. X, sec. 5).

(2) Authority to tax privileges, franchises, and incomes:

The legislature shall have authority to tax privileges, franchises, and incomes of persons and corporations and to classify and graduate the tax on all incomes according to the amount thereof and to exempt from taxation, incomes below a minimum to be fixed from time to time, and such revenues as may be derived from such tax may be appropriated as the legislature may provide (art. X, sec. 1; amended).

2. LEGISLATIVE LIMITATIONS

Local or special laws may not be passed regulating or changing county or district affairs or incorporating cities, towns, or villages or changing the laws of descent; and in no case shall a special act be passed where a general law would be proper and can be made applicable (art VI, sec. 39; see par. D-2).

3. WIFE'S SEPARATE ESTATE

The Legislature shall pass such laws as may be necessary to protect the property of married women from the debts, liabilities, and control of their husbands (art. VI, sec. 49).

4. RESIDENT ALIENS

No distinction shall be made between resident aliens and citizens, as to the acquisition, tenure, disposition or descent of property (art. II, sec. 5).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.-Subject to exceptions named, taxation is required to be uniform on taxable property in proportion to its value. Classification of property is authorized:

Subject to the exceptions in this section contained, taxation shall be equal and uniform throughout the State, and all property, both real and personal, shall be taxed in proportion to its value to be ascertained as directed by law. No one species of property from which a tax may be collected shall be taxed higher than other species of property of equal value * * * (art. X, sec. 1, as amended 1932).

(b) Highway bond tax.-By amendment to the constitution in 1920, a bond issue not to exceed $50,000,000 for a system of State highways was authorized. In 1928 another amendment authorized an additional bond issue of $15,000,000. In each case, a tax is required to be levied for the retirement of the bonds.

(c) Rate limitations.

* * * except that the aggregate of taxes assessed in any one year upon personal property employed exclusively in agriculture, including horticulture and grazing, products of agriculture as above defined, including live stock,

91655-38--11

while owned by the producer, and money, notes, bonds, bills and accounts receivable, stocks and other similar intangible personal property shall not exceed fifty cents on each one hundred dollars of value thereon and upon all property owned, used, and occupied by the owner thereof exclusively for residential purposes and upon farms occupied and cultivated by their owners or bona fide tenants one dollar; and upon all other property situated outside of municipalities, one dollar and fifty cents; and upon all other such property situated within municipalities, two dollars; and the legislature shall further provide by general law, for increasing the maximum rates, authorized to be fixed, by the different levying bodies upon all classes of property, by submitting the question to the voters of the taxing units affected, but no increase shall be effective unless at least sixty per cent of the qualified voters shall favor such increase, and such increase shall not continue for a longer period than three years at any one time, and shall never exceed by more than fifty per cent the maximum rate herein provided and prescribed by law; and the revenue derived from this source shall be apportioned by the legislature among the levying units of the State in proportion to the levy laid in said units upon real and other personal property. After the year 1933, the rate of State tax upon property shall not exceed one cent upon the hundred dollars valuation, except to pay the principal and interest of bonded indebtedness of the State now existing (art. X, sec. 1, amended 1932).

(d) Exemptions.—(1) General:

* but property used for educational, literary, scientific, religious, or charitable purposes, all cemeteries, public property, the personal property, including live stock, employed exclusively in agriculture as above defined and the products of agriculture as so defined while owned by the producers may by law be exempted from taxation; household goods to the value of two hundred dollars shall be exempted from taxation (art. X, sec. 1, amended).

(2) Homesteads:

Any husband or parent, residing in this State, or the infant children of deceased parents, may hold a homestead of the value of one thousand dollars, and personal property to the value of two hundred dollars, exempt from forced sale subject to such regulations as shall be prescribed by law. Provided, That such homestead exemption shall in no wise affect debts or liabilities existing at the time of the adoption of this Constitution: and Provided further, That no property shall be exempt from sale for taxes due thereon, or for the payment of purchase money due upon said property, or for debts contracted for the erection of improvements thereon (art. VI, sec 48).

2. INCOME TAXES

An income tax is imposed (art. X, sec. 1; see par. A−1–b−(2).)

3. DEATH TAXES

An inheritance and an estate tax is imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed (See par. A-1-b-(2).)

5. LICENSE TAXES

License taxes are imposed. (See par. A-1-b-(2).)

6. POLL TAXES

An annual poll tax of $1 is provided for:

The Legislature shall levy an annual capitation tax of one dollar upon each male inhabitant of the State who has attained the age of twenty-one years, which shall be annually appropriated to the support of free schools. Persons afflicted with bodily infirmity may be exempted from this tax (art. X, sec. 2).