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cincts, school districts, or other municipalities; changing the law of descent: Granting to any corporation, association, or individual any special or exclusive privileges, immunity, or franchise whatever

(art. III, sec. 18).. (6) The legislature may not impose taxes upon municipalities for corporate purposes:

Private property shall not be liable to be taken or sold for the payment of the corporate debts of municipal corporations. The legislature shall not impose taxes upon municipal corporations, or the inhabitants or property thereof, for corporate purposes. (Art. VIII, sec. 7).

3. ALIEN PROPERTY RIGHTS

(See Par. B-A-3)

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Valuation and uniformity.—(1) Taxes shall be levied by valuation, uniformly and proportionately upon tangible property and franchises. Taxes, uniform as to class, may be levied by valuation upon all other property. Taxes, other than property, may be authorized:

The necessary revenue of the state and its governmental subdivisions shall be raised by taxation in such manner as the legislature may direct; but taxes shall be levied by valuation uniformly and proportionately upon all tangible property and franchises, and taxes uniform as to class may be levied by valuation upon all other property. Taxes, other than property taxes, may be authorized by law.

(art. VIII, sec. 1; amended 1920). (2) A tax commissioner is provided for by an amendment of 1920, who, with the Governor, secretary of state, State auditor, and State treasurer, shall equalize assessments of property:

A tax commissioner shall be appointed by the governor with the advice and consent of the senate. He shall have jurisdiction over the administration of the revenue laws of the state, and together with the governor, secretary of state, state auditor, and state treasurer shall have power to review and equalize assessments of property for taxation within the state. He shall have such other powers and perform such other duties as the legislature may provide (art IV, sec. 28).

(3) There shall be no discrimination as to property rights between citizens of the United States, but as to aliens such rights may be regulated by law:

There shall be no discrimination between citizens of the United States in respect to the acquisition, ownership, possession, enjoyment, or descent of property (art. I, sec. 25; amended).

(6) Exemptions.—The constitution provides that the following property shall be exempt from taxation:

The property of the state and its governmental subdivisions shall be exempt from taxation. The legislature by general law may exempt property owned by and used exclusively for agricultural and horticultural societies, and property owned and used exclusively for educational, religious, charitable or cemetery purposes, when such property is not owned or used for financial gain or profit (to either the owner or user). Household goods of the value of two hundred dollars ($200.00) to each family shall be exempt from taxation.

(art. VIII, sec. 2).

2. INCOME TAXES

Income taxes are imposed.
See art. VIII, sec. 1, paragraph B-1-a.

3. DEATH TAXES

An inheritance tax is imposed, as in an estate tax, to absorb the tax levied under the Federal Revenue Act of 1926 (art. VIII, sec. 1; see par. B-1-a).

4. FRANCHISE TAXES

Franchise taxes are imposed (art. VIII, sec. 1; see par. B-1-a).

5. LICENSE TAXES

License taxes are imposed. Amendment of 1934 authorizes licensing and regulation of wagering on horse racing:

The Legislature shall not authorize any games of chance, lottery or gift enterprise; but nothing in this section shall be construed to prohibit the enactment of laws providing for the licensing and regulation of wagering on the results of horse races by the parimutuel or certificate method, when conducted by licensees within the race track enclosure at licensed horse race meetings (art. III, sec. 24).

6. POLL TAXES

Poll taxes are imposed (art. VIII, sec. 1; see B-1-a).

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

(a) Revenue for county government.-The revenue necessary for governmental subdivisions of the State shall be raised as the legislature may direct (art VIII, sec. 1; see par. B-1-a).

(6) Limitation of assessments.-Counties may not assess taxes which in the aggregate shall exceed 50 cents per hundred dollars actual valuation, unless authorized by a vote of the people of such county:

County authorities shall never assess taxes the aggregate of which shall exceed fifty cents per one hundred dollars actual valuation as determined by the assessment rolls, except for the payment of indebtedness existing at the .adoption hereof, unless authorized by a vote of the people of the county (art. VIII, sec. 5).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

(a) Revenue for municipal government.—The legislature shall direct as to the manner of raising municipal revenue (art. VIII, sec. 1; see par. B-1-a).

(6) Special assessments.—Cities, towns, and villages may be vested with power to make local.improvements by special assessment

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or by special taxation of property benefited. For other corporate purposes, municipalities may be vested to levy taxes:

The legislature may vest the corporate authorities of cities, towns, and villages with power to make local improvements by special assessments, or by special taxation of property benefited. For all other corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes, but such taxes shall be uniform in respect to persons and property within the jurisdiction of the body imposing the same (art. VIII, sec. 6).

NEW HAMPSHIRE

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1784, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative power of the State is vested in the general court (pt. 2, arts. 2 and 3).

(6) The general court has full power to enact all necessary laws for the benefit and welfare of the State and the government thereof:

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

and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and residents within, the said state; and upon all estates within the same; *: Provided, That the general court shall not authorize any town to loan or give its money or credit directly or indirectly for the benefit of any corporation having for its object a dividend of profits or in any way aid the same by taking its stock or bonds (pt. 2, art. 5).

(c) The legislature shall meet for redress of public grievances and for making laws for the public good (Bill of Rights, art. 31).

*

2. LEGISLATIVE LIMITATIONS

The only specific limitation is that no religious tax may be imposed (pt. 2, art. 83).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.-(1) Proportional and reasonable taxes for governmental expenses may be raised by taxation on polls, estates, and other classes of property:

The public charges of government, or any part thereof, may be raised by taxation upon polls, estates, and other classes of property, including franchises and property when passing by will or inheritance; and there shall be a valuation of the estates within the state taken anew once in every five years, at least, and as much oftener as the general court shall order (pt. 2, art. 6).

NOTE.—The present code of the state provides for a tax commission, a part of whose duty it is to equalize the valuation of the property in the several towns and cities to bring same to true market value.

(2) The bill of rights announces that every member of the community is bound to contribute his share in the expense of community protection:

Every member of the community has a right to be protected by it, in the enjoyment of his life, liberty, and property; he is therefore bound to contribute his share in the expense of such protection, and to yield his personal service when necessary, or an equivalent. But no part of a man's property shall be taken from him, or applied to public uses, without his own consent, or that of the representative body of the people

(Bill of Rights, art. 12).

2. INCOME TAXES

*

An income tax is imposed.

3. INHERITANCE TAXES

Inheritance taxes are authorized, and both inheritance and estate taxes are imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed.

5. LICENSE TAXES

License taxes are imposed.

6. POLL TAXES

Poll taxes are imposed. NOTE.—Part Second, Art. 6 (see par. B-1-a-(1)), seems authority for each of the above forms of taxes.

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

No taxes in counties or other political subdivisions may be levied except by authority of the legislature:

No subsidy, charge, tax, impost, or duty, shall be established, fixed, laid, or levied, under any pretext whatsoever, without the consent of the people, or their representatives in the legislature, or authority derived from that body (Bill of Rights, art. 28).

2. LOCAL GOVERNMENT

The constitution recognizes the rights of local self-government in the various political subdivisions of the State, in that it provides for the election of certain officers "by the inhabitants of the several towns in the several counties in the State according to the method now practiced” (art. 70); and article 30, referring to the “inhabitants of plantations and places unincorporated * who are or shall be required to assess taxes upon themselves toward the support of government, or shall be taxed therefor," and article 5 names certain authority the general court may not give to any town. Therefore, the general court's authority to enact laws delegating powers of local taxation to the political subdivisions of the State is clear, and they have no powers of taxation except such as is delegated to them.

D. SPECIFIO PROVISIONS (MUNICIPALITIES)

The remarks as to powers of taxation by counties (par. C) apply also to cities and towns and other political subdivisions of the State.

NEW JERSEY

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1844, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

The legislative power of the State is vested in a senate and general assembly (art. IV, sec. I) referred to in the constitution as the legislature.

2. LEGISLATIVE LIMITATIONS

(a) The legislature shall pass no private, local, or special laws in the following cases: Regulating the internal affairs of towns and counties, appointing local offices or commissions to regulate municipal affairs; Changing the law of descent; and Granting to any corporation, association or individual any exclusive privilege, immunity, or franchise whatever:

The Legislature shall pass general laws providing for the cases enumerated in this paragraph, and for all other cases which, in its judgment, may be provided for by general laws. The Legislature shall pass no special act conferring corporate powers, but they shall pass general laws under which corporations may be organized and corporate powers of every nature obtained, subject, nevertheless, to repeal or alteration at the will of the Legislature (art. IV, sec. VII, par. 11).

(6) No private, local, or special law may be enacted unless public notice thereof shall have been given:

No private, special, or local bill shall be passed unless public notice of the intention to apply therefor, and of the general object thereof, shall have been previously given the Legislature, at the next session after the adoption thereof;

(art. IV, sec. VII, par. 9).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.—Property shall be assessed by uniform rules, according to its true value:

Property shall be assessed for taxes under general laws and by uniform rules, according to its true value (art. IV, sec. VII, par. 12).

2. INCOME TAXES

No income tax is imposed.

3. DEATH TAXES

Both an inheritance and an estate tax is imposed.

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