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(6) The power of initiative and referendum is extended to municipalities. (See par. A-1-a.)

(c) Towns are required to support and maintain public schools (art. VIII).

MARYLAND

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1867, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

The general assembly shall have power to pass all laws necessary. The power of initiative and referendum is reserved (art. III, sec. 56, and art. XVI).

2. LEGISLATIVE LIMITATIONS

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(a) The general assembly shall pass no special law: For extending the time for the collection of taxes,

*. And the General Assembly shall pass no special law for any case for which provision has been made by an existing general law

(art. III, sec. 33). (6) Corporations, other than municipal, must be formed under general laws:

Corporations may be formed under general laws, but shall not be created by special act, except for municipal purposes and except in cases where no general laws exist, providing for the creation of corporations of the same general character as the corporation proposed to be created, and any act of incorpcration passed in violation of this section shall be void ;

provided, nothing herein contained shall be construed to extend to banks or the incorporation thereof;

(art. III, sec. 48).

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3. WIFE'S SEPARATE ESTATE

The property of the wife shall be protected from the debts of her husband (art. 3, sec. 43).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.—Uniform rules are required for separate assessments of land and classifications of improvements on land and personal property. Fines, duties, or taxes may be imposed :

That the levying of taxes by the poll is grievous and oppressive and ought to be prohibited; that paupers ought not to be assessed for the support of the government; that the General Assembly shall, by uniform rules, provide for separate assessment of land and classification and sub-classifications of improvements on land and personal property, as it may deem proper; and all taxes thereafter provided to be levied by the State for the support of the general State Government, aná by the counties and by the City of Baltimore for their respective purposes, shall be uniform as to land within the taxing district, and uniform within the class or sub-class of improvements on land and personal property which the respective taxing powers may have directed to be subjected to the tax levy; yet fines, duties, or taxes may properly and justly be imposed, or laid with a political view for the good government and benefit of the community (declaration of rights, art. XV, as amended 1915).

(6) Personal property.Personal property of residents of the State shall be taxed in the city or county of which they are bona fide residents. Goods and chattels, permanently located, shall be taxed where so located:

The perscnal property of residents of this State shall be subject to taxation in the county or city where the resident bona fide resides for the greater part of the year for which the tax may or shall be levied, and not elsewhere, except goods and chattels permanently located, which shall be taxed in the city or county where they are so located, but the General Assembly may by law provide for the taxation of mortgages upon property in this State and the debts secured thereby in the county or city where such property is situated (art. III, sec. 51).

2. INCOME TAX

An income tax is imposed. An income-tax amendment to the constitution is now pending.

3. DEATH TAXES

An inheritance and estate tax is imposed.

4. FRANCHISES

Franchise taxes are imposed. (See par. B-1-a.)

5. LICENSES

License taxes, State and municipal, are imposed. (See par. B-1-a.)

6. POLL TAX

By the declaration of rights, article XV, as amended, poll taxes are condemned. (See par. B-1-a-(1).)

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

(a) Taxes for counties and municipalities shall be uniform as to land and improvements thereon. The legislature may authorize other fines, duties, or taxes. (See par. B-1-a.)

(6) By an amendment to the constitution (1915), provision was made for the granting of charters to the city of Baltimore and to counties of the State (under certain conditions), and the legislature was authorized to grant express powers to them, the law making powers of said city and counties to be vested in an elective legislative body with full powers to enact local laws (art. XV-A).

D. SPECIFIC PROVISIONS (MUNICIPALITIES) The same general power is given the legislature as to authorizing taxation by municipalities as is given as to counties. They must have express statutory power, which they cannot exceed. (See par. C-1-a and b.)

MASSACHUSETTS

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1780, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

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(a) The legislative department is vested in the General Court of Massachusetts:

The department of legislation shall be formed by two branches, a Senate and House of Representatives ;

and shall be styled, The General Court of Massachusetts (pt. 2, ch. 1, art. 1).

(b) While legislative power continues vested in the general court, the power of initiative and referendum was reserved to the people by an amendment ratified November 5, 1918:

Legislative power shall continue to be vested in the general court; but the people reserve to themselves the popular initiative, which is the power of a specified number of voters to submit constitutional amendments and laws to the people for approval or rejection; and the popular referendum, which is the power of a specified number of voters to submit laws, enacted by the general court, to the people for their ratification or rejection.

(art. XLVIII, amendment).

NOTE.—The provisions of the article exclude from its operation certain specified initiative and referendum measures and also direct that "if a law approved by the people is not repealed, the General Court shall raise by taxation or otherwise, and shall appropriate such money as may be necessary to carry such law into effect” (art. XLVIII, amendment adopted Nov. 5, 1918).

(c) Full power is granted the general court to enact such laws and ordinances as they shall judge to be for the good and welfare and the government of the State and the support thereof:

And further, full power and authority are hereby given and granted to the general court, from time to time, to make, ordain, and establish all manner of wholesome and reasonable orders, laws, statutes, and ordinances, directions, and instructions, either with penalties or without; so as the same be not repugnant or contrary to this constitution, as they shall judge to be for the good and welfare of this commonwealth, and for the government and ordering thereof, and of the subjects of the same, and for the necessary support and defence of the government thereof;

and to impose and levy proportional and reason. able assessments, rates, and taxes upon all the inhabitants of, and persons resident, and estates lying within, the said commonwealth ; and also to impose and levy reasonable duties and excises upon any produce, goods, wares, merchandise, and commodities, whatsoever, brought into, produced, manufactured, or being within the same;

(pt. 2, ch. 1, sec. I, art. IV).

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2. LEGISLATIVE LIMITATIONS

Particular or exclusive privileges are forbidden:

No man, nor corporation, or association of men have any other title to obtain advantages, or particular and exclusive privileges, distinct from those of the community, than what arises from the consideration of services rendered to the public (pt. 1, art. VI).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

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(a) Equality and valuation.-(1) A valuation of estates is required to be made in order that assessments may be made with equality:

And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practiced, in order that such assessments may be made with equality, there shall be a valuation of estates within the commonwealth, taken anew once in every ten years at least, and as much oftener as the general court shall order (pt. 2, ch. 1, sec. I, art. IV).

(2) The legislature is authorized to levy proportional assessments and taxes upon property within the State (pt. 2, ch. 1, sec. 1, art. IV; see par. A-c).

(3) The right of protection and duty of contribution are correlative:

Each individual of the society has a right to be protected by it in the enjoyment of his life, liberty, and property, according to standing laws. He is obliged, consequently, to contribute his share to the expense of this protection ; to give his personal service, or an equivalent when necessary

(pt. 1, art. X).

(6) Taxation of wild lands.--The general court may prescribe such methods of taxation for wild and forest lands as will conserve the forest resources of the State:

Full power and authority are hereby given and granted to the general court to prescribe for wild or forest lands such methods of taxation as will develop and conserve the forest resources of the commonwealth (art. XLI, amended).

(c) Exemptions. The only specific provision as to exemptions is in the Income Tax Amendment. (See par. B-2).

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2. INCOME TAXES

Power is given the general court to levy a tax upon incomes:

Full power and authority are hereby given and granted to the general court to impose and levy a tax on income in the manner hereinafter provided. Such tax may be at different ·rates upon income derived from different classes of property, but shall be levied at a uniform rate throughout the commonwealth upon incomes derived from the same class of property. The general court may tax income not derived from property at a lower rate than income derived from property, and may grant reasonable exemptions and abatements. Any class of property the income from which is taxed under the provisions of this article may be exempted from the imposition and levying of proportional and reasonable assessments, rates, and taxes as at present authorized by the constitution. This article shall not be construed to limit the power of the general court to impose and levy reasonable duties and excises (art. XLIV; amendment adopted 1915).

3. DEATH TAXES

Inheritance and estate taxes are imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed, and every charter or franchise is subject to revocation:

Every charter, franchise or act of incorporation shall forever remain subject to revocation and amendment (amendment LIX, adopted November 1918; see also amendment XLIV.)

5. LICENSE TAXES

License taxes are imposed (see amendment XLIV).

6. POLL TAXES

Poll taxes are imposed, but no honorably discharged soldier or sailor shall be disqualified from voting because of failure to pay same:

No person having served in the army or navy of the United States in time of war, and having been honorably discharged from such service, if otherwise qualified to vote, shall be disqualified therefor on account of receiving or having received aid from any city or town, or because of the non-payment of a poll tax (amendment XXVIII, as amended by amendment XXXI, adopted 1890).

C. SPECIFIC PROVISIONS (COUNTIES)

Local government in counties and municipalities was recognized in Massachusetts prior to the adoption of its constitution and is acknowledged in the present instrument (sec. III of the Bill of Rights, amendments II, XXI, XXII, XLVI, XLVIII). County commissioners are in general charge of county affairs, and are authorized by the general court to levy county taxes to be apportioner and assessed on the several towns.

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

Power is given to provide for municipal or city governments, and to grant powers the general court deems necessary for the government thereof:

The general court shall have full power and authority to erect and constitute municipal or city governments, in any corporate town or towns in this commonwealth, and to grant to the inhabitants thereof such powers, privileges, and immunities, not repugrant to the constitution, as the general, court shall deem necessary or expedient for the regulation and government thereof, *

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Provided that no such government shall be erected or constituted in any town not containing twel thousand inhabitants

Nothing in this article shall prevent the General Court from establishing in any corporate town or towns in this Commonwealth containing more than six thousand inhabitants a form of town government

(art. II, amendment as amended by art. LXX, adopted 1926. See also par. C above).

MICHIGAN

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1909, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative power is vested in the Legislature, initiative and referendum being reserved.

(art. V, sec. 1).

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