State, except for the support of educational and charitable institutions, and payment of the State debt:

For state revenue, there shall be levied annually a tax not to exceed four mills on the dollar of the assessed valuation of the property in the state except for the support of state educational and charitable institutions, the payment of the state debt and the interest thereon (art. XV, sec. 4).

(e) Exemptions.-(1) Public, charitable, religious property, etc.: The property of the United States, the state, counties, cities, towns, school districts, municipal corporations and public libraries, lots with the buildings thereon used exclusively for religious worship, church parsonages, public cemeteries, shall be exempt from taxation, and such other property, as the legislature may be general law provide (art. XV, sec. 12).

(2) Homesteads:

* * *

A homestead as provided by law shall be exempted from forced sale under any process of law but no property from sales, for taxes or for payment of obligations contracted for the purchase of said premises, or for the erection of improvements thereon (art. XIX).

2. INCOME TAXES

An income tax is imposed on corporations.

3. DEATH TAXES

An inheritance tax is imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed.

5. LICENSE TAXES

License taxes are imposed.

6. POLL TAXES

Poll taxes are imposed (art. XV, sec. 5).

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

Except for the payment of county debts, the annual levy for county revenue shall not exceed 12 mills on the dollar. Per capita school tax:

For county revenue, there shall be levied annually a tax not to exceed twelve mills on the dollar for all purposes including general school tax, exclusive of state revenue, except for the payment of its public debt and the interest thereAn additional tax of two dollars for each person between the ages of twenty-one years and fifty years, inclusive, shall be annually levied for county school purposes (art. XV, sec. 5).

on.

2. TOWNSHIP ORGANIZATION

The legislature may provide for a system of township organization to be adopted by any county upon a majority vote of the citizens thereof (art. XII, sec. 4).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

(a) The legislature shall restrict the powers of municipalities as to taxation and indebtedness:

The legislature shall restrict the powers of such corporations to levy taxes and assessments, to borrow money and contract debts so as to prevent the abuse of such power, and 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 (art. XIII, sec. 3).

(b) Rate limitations.-Municipal corporations may not levy taxes in any one year to exceed 8 mills on the dollar, except for payment of their public debt:

No incorporated city or town shall levy a tax to exceed eight mills on the dollar in any one year, except for the payment of its public debt and the interest thereon (art. XV, sec. 6).

2. ORGANIZATION

Provision shall be made for organization and classification of municipal corporations. Powers of each class are to be defined:

The legislature shall provide by general laws for the organization and classification of municipal corporations. The number of such classes shall not exceed four (4), and the powers of each class shall be defined by general laws, so that no such corporation shall have any powers or be subject to any restrictions other than all corporations of the same class. Cities and towns now existing under special charters or the general laws of the territory may abandon such charter and reorganize under the general laws of the state (art. XIII, sec. 1).

APPENDIX

STATE CONSTITUTIONAL AMENDMENTS WHICH RELATE DIRECTLY OR INDIRECTLY TO SOCIAL SECURITY OR PUBLIC WELFARE

California.-In 1933 the State of California established an emergency relief commission and authorized a bond issue in what is known as the Unemployment Relief Bond Act of 1933. A special session of the legislature in 1934 submitted a constitutional amendment to authorize an appropriation of $24,000,000 and the issuance of bonds therefor, the appropriation to be expended for "relief of hardship and destitution due to and caused by unemployment," and the moneys expended prior to July 1, 1933, to be grants by the State without repayment by any grantee. The amendment provided for a relief commission and an administrator, the commission and administrator to take over the powers and duties prescribed in the abovementioned Unemployment Relief Bond Act of 1933. The amendment also provided for the appointment of county and city relief committees. Section (d) thereof provided:

(d) If, when and during such time as funds are provided or made available by the United States government or any department, officer or agency thereof for relief of hardship and destitution due to and caused by unemployment in this State, when added to the moneys hereby appropriated or otherwise provided by the State and made available for such purposes are or will, in the opinion of the Governor, be sufficient for relief of hardship and destitution due to and caused by unemployment in this State, the Governor may authorize the expenditure of such moneys for the purpose authorized by the United States government or its department, officer, or agency designated for that purpose in cooperation with the State Relief Administrator and the State Relief Commission, such moneys to be expended in accordance with the laws of the State of California.

and section (j) provided:

(j) Whenever the United States government or any officer or agency thereof shall provide pensions or other aid for the aged, cooperation by the State therewith and therein is hereby authorized in such manner and to such extent as may be provided by law from funds other than funds provided for in subdivisions (a) and (e) of this section. Nothing contained in this subdivision (j) repeals, amends, or modifies the Old Age Security Act of the State of California in any manner or in any respect whatsoever, and the power of the Legislature in this regard shall be the same in every respect as if this amendment to the Constitution had not been adopted (art. XI, sec. 10; adopted Nov. 6, 1934).

Colorado.-Authorizes establishment of an old-age pension fund. Provides to set aside and allocate to this fund 85 percent of the net income derived from specified excise taxes and license taxes and also from taxes and licenses of whatever kind upon all malt, vinous, or spiritous liquor; and all income from certain inheritance taxes and incorporation fees, and all unexpended money in any fund of the State, or political subdivision, previously allocated to the payment of an old-age pension fund (art. XXIV; adopted Nov. 3, 1936).

158

Florida.-Requires the respective counties of the State to provide. for aged, infirm, and unfortunate who have claim upon the sympathy of society; but provides also that a general State law may be enacted to provide for a uniform State-wide system for such benefits and to appropriate money therefor (art. XIII, sec. 3; adopted Nov. 3, 1936).

Georgia.-Authorizes the levy of taxes for and provision to be made for old-age assistance to aged persons in need, to the needy blind, to dependent children, and for other welfare benefits (par. 1, sec. 1, art. 7; adopted June 8, 1937).

Authorizes the counties of the State to levy a tax for the same purposes as stated in paragraph next above (par. 2, sec. 6, art. 7; adopted June 8, 1937).

Kansas.-Authorizes the respective counties of the State to provide for those inhabitants who, "by reason of age, infirmity, or other misfortune, may have claims upon the sympathy and aid of society, and provides that the State may participate financially in such aid and supervise and control the administration thereof (art. 7, sec. 4; adopted Nov. 3, 1936).

Authority is also given for the State to provide for unemployment compensation and contributary old-age benefits, and to tax employers and employees therefor. No direct ad valorem tax, however, may be laid on real or personal property for the above-mentioned purposes (art. 7, sec. 5; adopted Nov. 3, 1936).

Kentucky.

The general assembly shall prescribe such laws as may be necessary for the granting and paying of old persons an annuity or pension (sec. 244a; adopted Nov. 3, 1936).

Louisiana. The legislature is authorized to establish a system of economic security and social welfare, which may provide financial assistance to aged needy individuals over the age of 65 years; for unemployment compensation; for the aid and welfare of mothers and children, which may include financial assistance; the promotion of health, care, and treatment of crippled children, and for those in such condition as may lead to crippling; for protection and care of homeless, dependent, and neglected children and those in danger of becoming delinquent. Financial assistance to the needy blind is also

authorized.

The legislature is empowered to levy, and to authorize the parochial and municipal corporations to levy taxes and licenses and impose charges and contributions to raise funds to carry the foregoing provisions into effect; and with respect to unemployment compensation, levies may be made retroactive as to wages paid after December 31, 1935; provided no ad valorem property tax shall be levied in excess of the existing constitutional limitations. Provisions are also made for issuance of bonds or other evidences of indebtedness to raise funds for the purposes hereinabove set out (art. XVIII, sec. 7; adopted Nov. 3, 1936).

Missouri. The general assembly may grant or authorize the granting of, pensions to the deserving blind. The assembly shall cause an annual tax of not less than one-half of 1 cent and not more than 3 cents on the hundred dollar valuation of the taxable property in the State to provide a fund for the foregoing purposes. The as

sembly is also authorized to grant, or authorize the granting of, pensions to persons over 70 years of age (a pending amendment reduces the age limit to 65 years) who are incapacitated from earning a livelihood and are without means of support (art. IV, sec. 47, as amended Nov. 3, 1936).

Nevada. To enable the State of Nevada, through legislative acts, to participate financially with the Federal Government in providing old-age pensions, the following constitutional provision was repealed on November 3, 1936:

The respective Counties of the State shall provide, as may be prescribed by law, for those inhabitants who, by reason of age and infirmity, or misfortune, may have claim upon the sympathy and aid of society (art. XIII, sec. 3).

Oklahoma. In 1935 a proposed amendment to article V of the constitution, relating to old-age pensions, was rejected, and an initiated measure on the same subject, adopted at a special election September 1935, was subsequently declared unconstitutional by the State supreme court in February 1936.

A constitutional amendment was again submitted authorizing legislation "for the relief and care of needy aged persons who are unable to provide for themselves, and other needy persons who, on account of immature age, physical infirmity, disability, or other cause are unable to provide or care for themselves." A department of public welfare, to be under control of a public welfare commission, was created for administration of legislation provisions, and it was provided that legislation under the authority of the amendment adopted contemporaneously with the adoption of the amendment "shall have the same form and effect as if same had been initiated and adopted subsequent to the adoption of this amendment” (art. XIV; adopted July 7, 1936). Pennsylvania.

No appropriations shall be made for charitable, educational, or benevolent purposes to any person or community nor to any denominational or sectarian institution, corporation, or association; Provided, that appropriations may be made for pensions or gratuities for military services and to blind persons twenty-one years of age and upwards and for assistance to mothers having dependent children and to aged persons without adequate means of support (art. III, sec. 18; adopted Nov. 2, 1937).

South Carolina. The general assembly is authorized to provide for the care of or extend financial assistance to needy dependent children under the age of 16 who would otherwise be deprived of support and care, and to persons who are blind, and to needy individuals who have attained the age of 65 years and who, by reason of age or other infirmities, are unable to support themselves and would otherwise suffer; that any adult person making application for such assistance must show that he or she has been a resident in the State of South Carolina for at least 5 of the last 9 years, and had resided therein continuously for 1 year immediately preceding the date of such application, but that no individual aided under this provision shall receive more than thirty dollars ($30.00) per month from any public funds (art. 3, sec. 32; adopted Nov. 3, 1936).

Texas. The legislature is given the power to provide for assistance to the needy blind over 21 years of age and for payment of not to exceed $15 per month to such persons. And provision is made for acceptance from the Government of the United States of financial