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(2) Counties may levy a special tax, not to exceed 25 cents on each $100' valuation for road and bridge purposes:

In addition to taxes authorized to be levied for county purposes under and by virtue of section 11, article X, of the Constitution of this State, the county court in the several counties of this State not under township organization, and the township board of directors in the several counties under township organization, may, in their discretion, levy and collect, in the same manner as State and county taxes are collected, a special tax not exceeding twenty-five cents on each $100 valuation, to be used for road and bridge purposes, but for no other purposes whatever ;

(art. X, sec. 22).


The general assembly may provide for township organization, and assessment and collection of revenue by county officers may then be dispensed with:

The General Assembly may provide, by general law, for township organization, under which any county may organize whenever a majority of the legal voters of such county, voting upon that proposition, at any general election, shall so determine; and whenever any county shall adopt township organization, so much of this Constitution as provides for the management of county affairs, and the assessment and collection of revenue by county officers, in conflict with such general law for township organization, may be dispensed with, and the business of said county, and the local concerns of the several townships therein, may be transacted in such manner as may be prescribed by law:

(art. IX, sec. 8).


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(a) Power to tax.—Municipalities may be authorized to assess and collect taxes for local purposes, and taxes may be levied upon all subjects and objects (art. X, secs. 1, 10, and 11; see par. C-1-a).

(6) Rate limitations.The rate of property taxation for local purposes and for school purposes are fixed according to population:

For city and town purposes the annual rate on property in cities and towns having thirty thousand inhabitants or more shall not, in the aggregate, exceed one hundred cents on the one hundred dollars valuation; having less than thirty thousand and over ten thousand, 60 cents ;

having less than ten thousand and more than one thousand, fifty cents; and in towns having one thousand inhabitants, or less, said rate shall not exceed twenty-five cents on the hundred dollars valuation. For school purposes in districts composed of cities which have one hundred thousand inhabitants or more, the annual rate on property shall not exceed sixty cents on the hundred dollars valuation and in other districts forty cents on the hundred dollars valuation: Provided, The aforesaid annual rates for school purposes may be increased, in districts formed of cities and towns, to an amount not to exceed one dollar on the hundred dollars valuation, and in other districts to an amount not to exceed sixty-five cents on the hundred dollars valuation, on the condition that a majority of the voters who are taxpayers

vote for said increase. For the purpose of erecting public buildings in counties, cities, or school districts, the rate of taxation herein limited may be increased when the rate of such increase an the purpose for which it is intended shall have been su to a vote of the people, and two-thirds of the qualified voters of such county, city, or school district, voting at such election, shall vote therefor

(art. X, sec. 11).


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(a) Cities and towns may be organized and classified under general laws, the powers of each class to be defined :

The General Assembly shall provide, by general laws, for the organization and classification of cities and towns. The number of such classes shall not exceed four; and the power of each class shall be defined by general laws, so that all such municipal corporations of the same class shall possess the same powers and be subject to the same restrictions. The General Assembly shall also make provisions, by general law, whereby any city, town, or village, existing hy virtue of any special or local law, may elect to become subject to, and be governed by, the general laws relating to such corporations (art. IX, sec. 7).

(b) City and county governments may be consolidated in counties having a city therein of over 100,000 inhabitants:

In all counties having a city therein containing over one hundred thousand inhabitants, the city and county government thereof may be consolidated in such manner as may be provided by law (art. IX, sec. 15).

(c) The city and county of St. Louis.-(1) Special provisions are made as to the city and county of St. Louis (art. IX, secs. 20 to 26, inclusive).

(2) The city of St. Louis is permitted to levy taxes, in addition to the rate prescribed for other cities, a rate not exceeding that which would be allowed for county purposes:

That the City of St. Louis may levy for municipal purposes, in addi. tion to the municipal rate of taxation above provided, a rate not exceeding the rate which would be allowed for county purposes if said city were part of a county (art. X, sec. 11).


The word "town" in the constitution shall be construed to mean city or village, as the case may be, according to the classification (schedule, sec. 3).


Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1889, as amended)



The legislative authority of the State is vested in a legislative assembly, and the power of initiative and referendum is reserved, with certain exceptions (art. V, sec. 1).


(a) Local or special laws may not be passed in the following





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regulating county or township affairs

chartering banks, insurance companies, and loan and trust companies

changing the law of descent; granting to any corporation, association, or individual the right to lay down railroad tracks, or any special or exclusive privilege, immunity, or franchise whatever

for the assessment or collection of taxes exempting property from taxation

In all other cases where a general law can be made applicable no special law shall be enacted (art. V, sec. 26).

(6) Certain municipal powers may not be delegated : The legislative assembly shall not delegate to any special commission, private corporation, or association any power to make. supervise, or interfere with any municipal improvement, money, property, or effects

or to levy taxes, or to perform any municipal function whatever (art. V, sec. 36).


Aliens and denizens shall have the same right as citizens to acquire, purchase, possess, enjoy, convey, transmit, and inherit mines and mining property, and milling, reduction, concentrating, and other works, and real property necessary for or connected with the business of mining and treating ores and minerals;

(art. III, sec. 25).


(See par. B-3-d)



(a) Uniformity and valuation.—(1) Uniformity of rates and assessments are required:

The necessary revenue for the support and maintenance of the State shall be provided by the Legislative Assembly, which shall levy a uniform rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property, except that specially provided for in this article. The Legislative Assembly may also impose a license tax, both upon persons and upon corporations doing business in the State (art. XII, sec. 1).

(2) Taxes to be collected by general laws:

Taxes shall be levied and collected by general laws and for public purposes only. They shall be uniform upon the same class of subjects within the territorial limits of the authority ying the tax (art. XII, sec. 11).

(3) By an amendment (1922), a board of equalization was provided for the State and each county, to adjust and equalize the valuation of taxable property (art. XII, sec. 15).

(6) Taxation of corporate property.-(1) Generally: Corporations shall be taxed for state, county, and all municipal purposes on all property owned or used by them:

The power to tax corporations or corporate property shall never be relinquished or suspended, and all corporations in this State, or doing business therein, shall be subject to taxation for state, county, school municipal, and other purposes, on real and personal property owned or used by them and not by this constitution exempted from taxation (art. XII, sec. 7).

(2) Railroad property: Franchise and property of railroads operated in more than one county are assessed and apportioned by the State board of equalization (art. XII, sec. 16).

(3) Mining property and machinery: All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineral deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground, or some part thereof, of such mine or claim, is used for other than mining purposes, and has a separate and independent value for such other purposes, in which case said surface ground, or any part thereof, so used for other than mining purposes, shall be taxed at its value for such other purposes, as provided by law; and all machinery used in mining, and all property and surface improvements upon or appurtenant to mines and mining claims which have a value separate and independent of such mines or mining claims, and the annual net proceeds of all mines and mining claims shall be taxed as provided by law (art. XII, sec. 3).

(c) Definition of property.-“Property” is defined as follows: The word property as used in this article is hereby declared to include moneys, credits, bonds, stocks, franchises, and all matters and things (real, personal and mixed) capable of private ownership, but this shall not be construed so as to authorize the taxation of the stocks of any company or corporation when the property of such company or corporation represented by such stocks is within the State and has been taxed (art. 12, sec. 17).

(d) Water rights. The use of water now or hereafter appropriated and rights of way for ditches, canals, reservoirs, etc., are held to be a public use (art. III, sec. 15).

(e) Rate limitation.-(1) By an amendment (1910), the rate of taxation for State purposes was limited on each dollar of valuation, as follows: To 212 mílls, and, when the value of taxable property shall reach $600,000,000, to 2 mills, unless a higher rate is authorized at a general election.

(2) In addition to the State levy, a special levy may be made annually on livestock, not to exceed 4 mills on the dollar for inspection and protection thereof (art. XII, sec. 9).

(f) School taxes.It shall be the duty of the legislative assembly to provide by taxation, or otherwise, sufficient means

to maintain a public free common school in each organized district in the State for at least three months in each year (art. XI, sec. 6).

(9) Exemptions.The property of the United States, the State, counties, cities, towns, school districts, municipal corporations, and public libraries shall be exempt from taxation; and such other property as may be used exclusively for agricultural and horticultural societies, for educational purposes, places of actual religious worship, hospitals and places of burial not used or held for private or corporate profit, and institutions of purely public charity may be exempt from taxation (art. XII, sec. 2).



An income tax is authorized for the purpose of replacing property taxes :

The Legislative Assembly may levy and collect taxes upon incomes of persons, firms, and corporations for the purpose of replacing property taxes. These income taxes may be graduated and progressive and shall be distributed to the public schools and to the State Government (art. XII, sec. 1 (a); amended 1934).


Both an inheritance and an estate tax is imposed.


Franchise taxes are imposed :

Dues from private corporations shall be secured by such means as may be prescribed by law (art. XV, sec. 19, and art. XII, sec. 1, par. B-l-a).


The imposition of license taxes on persons and corporations is authorized (art. XII, sec. 1; see par. B-1-a).


Poll taxes are imposed.



The legislature shall not levy taxes upon inhabitants or property in counties or municipalities for local purposes, but may invest the corporate authorities to levy taxes for such purposes (art. XII, sec. 4).


1. PROPERTY TAXES Powers to tax.-(1): Taxes for city, town, and school purpose may be levied on all subjects and objects of taxation, but the assessed valuation of any property shall not exceed the valuation of the same property for State and county purposes (art. XII, sec. 5).

(2) The legislature may invest municipalities with authority to levy taxes for local purposes (art. XII, sec. 4; see par. C-1).


Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1920, as amended)



The legislative authority of the State is vested in a unicameral legislature, subject to the people to propose laws, constitutional amendments, and to enact or reject same, independent of the legislature:

Commencing with the regular session of the Legislature to be held in January, nineteen hundred and thirty-seven, the legislative authority of the state shall be vested in a Legislature consisting of one chamber. The people reserve for themselves, however, the power to propose laws, and amendments to the constitution, and to enact or reject the same at the polls, independent of the Legislature, and also reserve power at their own option to approve or reject at the polls any act, item, section, or part of any act passed by the Legislature. All authority vested by the constitution or laws of the state in the Senate, House of Representatives, or joint session thereof, in so far as applicable, shall be and hereby is vested in said Legislature of one chamber. All provisions in the constitution and laws of the state relating to the Legislature, the Senate, the House of Representatives, joint sessions of the Senate and House of Representatives, Senator, or member of the House of Representatives, shall, in so far as said provisions are applicable, apply to and mean said Legislature of one chamber hereby created and the members thereof. All references to Clerk of Housc of Representatives or Secretary of Senate shall mean, when applicable, the Clerk of the Legislature of one chamber. All references to Speaker of the House of Representatives or temporary president of the Senate shall mean Speaker of the Legislature. Whenever any provision of the constitution requires submission of any matter to, or action by, the House of Representatives, the Senate, or joint session thereof, or the members of either body or both bodies, it shall after January first, nineteen hundred and thirty-seven, be construed to mean the Legislature herein provided for (art. III, sec. 1; amended 1934).


(a) Special or local laws may not be passed incorporating cities, towns, and villages, or changing or amending the charter of any town, city, or village; providing for the bonding of cities, towns, pre

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