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C. SPECIFIC PROVISIONS (COUNTIES)

Rate limitation.

1. PROPERTY TAXES

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 time 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 the vote of the people of the county and have received three-fifths of all the votes cast for and against it (art. X, sec. 7; see also art. X, sec. 1, par. B-1-c).

2. COUNTY ORGANIZATION

County organization is provided for (art. IX).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

Cities, towns, and villages may be authorized to assess taxes for corporate purposes, such taxes to be uniform with respect to persons and property:

The Legislature may, by law, authorize the corporate authorities of cities, towns, and villages, for corporate purposes, to assess and collect taxes; but such taxes shall be uniform with respect to persons and property within the jurisdiction of the authority imposing the same (art. X, sec. 9).

2. CLASSIFICATION OF MUNICIPALITIES AND HOME RULE

No local or special law shall hereafter be passed incorporating cities, towns, or villages or amending their charters. The legislature shall provide by general laws for the incorporation and government of cities, towns, and villages and shall classify such municipal corporations, upon the basis of population, into not less than two nor more than five classes. Such general laws shall restrict the powers of such cities, towns, and villages to borrow money and contract debts, and shall limit the rate of taxes for municipal purposes, in accordance with section one, article ten, of the constitution of the State of West Virginia. Under such general laws, the electors of each municipal corporation, wherein the population exceeds two thousand, shall have power and authority to frame, adopt, and amend the charter of such corporation, or to amend an existing charter thereof, and, through its legally constituted authority, may pass all laws and ordinances relating to its municipal affairs, provided that any such charter or amendment thereto, and any such law or ordinance so adopted shall be invalid and void if inconsistent or in conflict with this constitution, or the general laws of the State then in effect, or thereafter from time to time enacted (art. VI, amended 1935 by adding a new section).

WISCONSIN

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1848, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative power is vested in a senate and assembly (art. IV, sec. 1).

(b) The legislature shall provide for an annual tax for the expenses of the State:

The Legislature shall provide for an annual tax sufficient to defray the estimated expenses of the State for each year; and whenever the expenses of any year shall exceed the income, the Legislature shall provide for levying a tax for the ensuing year, sufficient, with other sources of income, to pay the deficiency as well as the estimated expenses of such ensuing year (art. VIII, sec. 5).

(c) A tax is imposed on civil suits in municipal, inferior or circuit courts:

The legislature shall impose a tax on all civil suits commenced or prosecuted in the municipal, inferior, or circuit courts, which shall constitute a fund to be applied toward the payment of the salary of judges (art. VII, sec. 18).

2. LEGISLATIVE LIMITATIONS

(a) Enactment of special or private laws prohibited in certain

cases:

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The legislature is prohibited from enacting any special or private laws in the following cases: * 6th. For assessment or collection of taxes or for extending the time for the collection thereof. 7th. For granting cerporate powers or privileges, except to cities. * * 9th. For incorporating any city, town, or village, or to amend the charter thereof (art. IV, sec. 31).

(b) Corporations.—

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Corporations without banking powers or privileges may be formed under general laws, but shall not be created by special act, except for municipal purposes (art. XI, sec. 1).

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3. PROPERTY RIGHTS OF RESIDENT ALIENS

Equal property rights are guaranteed to resident aliens and citi

zens.

No distinction shall ever be made by law between resident aliens and citizens, in reference to the possession, enjoyment, or descent of property (art. I, sec. 15).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.—Taxation shall be uniform: Taxes may be levied upon property classified as to forest and mineral lands; a severance tax thereon may be imposed. Graduated and progressive taxes may be imposed on incomes, privileges, and occupations, and exemptions may be provided:

The rule of taxation shall be uniform, and taxes shall be levied upon such property with such classification as to forests and minerals, including or separate or severed from the land, as the legislature shall prescribe. Taxes may also be imposed on incomes, privileges, and occupations, which taxes may be graduated and progressive, and reasonable exemptions may be provided (art. VIII, sec. 1, amended).

(b) School taxes.

The Legislature shall provide by law for the establishment of district schools * * *; and such schools shall be free and without charge for tuition * * *; and no sectarian instruction shall be allowed therein (art. X, sec. 3; see art. X, sec. 4 for town and city school taxes, par. D-1-b).

2. INCOME TAXES

An income tax on individuals and corporations is imposed (art. VIII, sec. 1).

3. DEATH TAXES

An inheritance and an estate tax is imposed. A gift tax is also imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed (art. VIII, sec. 1).

Power is given for the enactment of a general banking law for the supervision of banking business (art. XI, sec. 4).

5. LICENSE TAXES

License taxes are imposed by the State and by municipalities in some instances (art. VIII, sec. 1).

No poll tax is imposed.

6. POLL TAXES

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

The legislature may confer powers of local, legislative and administrative character upon county boards of supervisors:

The Legislature may confer upon the boards of supervisors of the several counties of the State such powers of a local, legislative, and administrative character as they shall from time to time prescribe (art. IV, sec. 22).

2. COUNTY GOVERNMENT

One uniform system of town and county government shall be established:

The Legislature shall establish but one system of town and county government, which shall be as nearly uniform as practicable (art. IV, sec. 23).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

(a) Power to tax.-Cities and villages are empowered to determine their local affairs. An annual direct tax must be imposed for the retirement of any debt which may be created:

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Cities and villages organized pursuant to state law are hereby empowered, to determine their local affairs and government, subject only to this constitution and to such enactments of the legislature of statewide concern as shall with uniformity affect every city or every village. * Any county, city, town, village, school district, or other municipal corporation incurring any indebtedness as aforesaid shall provide for the collection of a direct annual tax sufficient to pay the interest on such debt as it falls due, and also to pay and discharge the principal thereof (art. XI, sec. 3, amended).

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(b) School taxes.-Each town and city shall be required to raise by an annual tax a sum for support of common schools therein, to be not less than one-half the amount received from the school fund:

Each town and city shall be required to raise by tax, annually for the support of common schools therein, a sum not less than one-half the amount received by such town or city, respectively, for school purposes from the income of the school fund (art. X, sec. 4).

WYOMING

Constitutional Provisions Relating to Taxation as of June 30, 1937 (Constitution of 1890, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

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

2. LEGISLATIVE LIMITATIONS

(a) Local or special laws are prohibited in the following cases: * * regulating county or township affairs; incorporation of cities,. towns, or villages; * chartering banks, insurance companies, and loan and trust companies; * * * granting any special or exclusive privilege, immunity, or franchise whatever, or amending existing charter for such pur* for the assessment or collection of taxes; pose; * *. extending the time for the collection of taxes * * * exempting property from taxation; * * * (art. III, sec. 27).

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(b) Delegation of certain powers prohibited.

The legislature shall not delegate to any special Commissioner, private corporation or association, any power to make, supervise, or interfere with any municipal improvement, moneys, or effects ** to levy taxes or to perform any municipal function whatever (art. III, sec. 37).

*

(c) Surrender of taxing power prohibited.—

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. XV, sec. 14).

3. ALIEN PROPERTY RIGHTS

No distinction shall ever be made by law between resident aliens and citizens as to the possession, taxation, enjoyment, and descent of property (art. I, sec. 29).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation. (1) All property, except as is provided in the constitution, shall be assessed uniformly at a just valuation:

All property, except as in this constitution otherwise provided, shall be uniformly assessed for taxation, and the legislature shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal (art. XV, sec. 11).

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All taxation shall be equal and uniform (art. I, sec. 28).

(3) Lands and improvements thereon shall be valued and taxed separately:

All lands and improvements thereon shall be listed for assessment, valued for taxation, and assessed separately (art. XV, sec. 1).

(4) Idle coal lands shall be assessed and taxed according to value: All coal lands in the state from which coal is not being mined shall be listed for assessment, valued for taxation, and assessed according to value (art. XV, sec. 2).

(5) Mines and mining claims, in addition to surface improvements, shall be taxed on the gross product in proportion to the value thereof:

Al mines and mining claims from which gold, silver, and other precious metals, soda, saline, coal, mineral oil or other valuable deposit, is or may be produced shall be taxed in addition to the surface improvements, and in lieu of taxes on the lands, on the gross product thereof, as may be prescribed by law: Provided, That the product of all mines shall be taxed in proportion to the value thereof (art. XV, sec. 3).

(6) Provision is made for a State board of equalization among the duties of which is to equalize the valuation of all property in the several counties for State revenue:

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The duties of the state board shall be as follows: To fix a valuation each year for the assessment of live stock and to notify the several county boards of equalization of the rate so fixed to assess at their actual value the franchises, roadway, roadbed, rails and rolling stock and all other property, used in the operation of all railroads and other common carriers, except machine shops, rolling mills and hotels in this state; such assessed valuation shall be apportioned to the counties in which said roads and common carriers are located, as a basis for taxation of such property: Provided, That the assessment so made shall not apply to incorporated towns and cities. Said board shall also have power to equalize the valuation on all property in the several counties for the state revenue and such other duties as may be prescribed by law (art. XV, sec. 10).

(7) Lands of citizens residing without the State shall not be taxed at a higher rate than those belonging to residents of the State:

* * * that the lands belonging to citizens of the United States residing without this state shall never be taxed at a higher rate than the lands belonging to residents of this state; * * (ordinances, sec. 3).

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(b) School taxes. The legislature shall provide for a system of public instruction and provide by taxation or otherwise to create and maintain a thorough and efficient system of public schools (art. VII, secs. 1 and 9).

(c.) Corporations. Corporations must be organized under general law. The legislature is given full power of regulation over business corporations:

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The legislature shall provide for the organization of corporations by general law. * All powers and franchises of corporations are derived from the people and are granted by their agent, the government, for the public good and general welfare, and the right and duty of the state to control and regulate them for these purposes is hereby declared. The power, rights, and privileges of any and all corporations may be forfeited by willful neglect or abuse thereof. The police power of the state is supreme over all corporations as well as individuals (art. X, secs. 1 and 2; see also art. XV, sec. 15, par B 1 a 6).

(d) Rate limitation.-The annual tax for State revenue shall not exceed 4 mills on the dollar of the assessed value of property in the

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