Sec. 1. All lands and improvements thereon in the state shall be listed for assessment, valued for taxation and assessed separately.

Sec. 2. 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.

Sec. 3. Each section of coal land, according to United States survey, in the state, from which coal is being mined for more than three months in each calendar year, together with the machinery and other property used in the mining of said coal, shall be exempt from assessment and taxation except as follows, viz.

For each ton of coal mined therefrom, there shall be paid to the state, for state revenue, not less than one nor more than one and one-half cents, and for each ton of coal mined therefrom there shall be paid to the county within which such land is located, for county revenue, not less than one-half nor more than one cent, and such tax shall be paid whether or not the title to the land, from which such coal was mined, has been procured.

Sec. 4. Each section of coal land, according to United States survey, in the state, from which coal is not being mined for more than three months in each calendar year shall be listed for assessment, valued for taxation and assessed according to its value, and also, for each ton of coal mined therefrom there shall be paid to the state, for state revenue, not less than one nor more than one and one-half cents, and for each ton of coal mined therefrom there shall be paid to the county within which such land is located, for county revenue, not less than one-half nor more than one cent, and such tax on coal shall be paid whether or not the title to the land, from which such coal was mined, has been procured.

Sec. 5. All mines and mining claims, bearing gold, silver and other precious metals, soda, saline, oil and other valuable deposits, may be taxed, in addition to the surface improvements thereof, are the gross product as provided by law:

Provided, that the lands, upon which such mines and mining claims are located shall be exempt from taxation for a period of ten years next after the adoption of this constitution, and thereafter maybe taxed as provided by law.

Sec. 6. For state revenue, there shall be levied annually 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 institutions, the payment of the state debt and the interest thereon.

Sec. 7. For country revenue there shall be levied annually 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 thereon. An 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.

Sec. 8. No incorporated city or town shall levy a tax to exceed six mills on the dollar, in any one year, except for the payment of its public debt and the interest thereon.

Sec. 9. No school district shall levy a tax to exceed three mills on the dollar, in any one year, except for the payment of its public debt and the interest thereon.

Sec. 10. All money belonging to the state, or to any county, city, town, village or other subdivision therein, shall, whenever practicable, be deposited in a National bank or a bank incorporated under the laws of this state; provided that the bank in which such money is deposited shall furnish security to be approved as provided by law, and shall also pay a reasonable rate of interest thereon. Such interest shall accrue to the fund from which it is derived.

Sec. 11. The making of profit, directly or indirectly, out of state, county, city, town or school district money, or using the same for any purpose not authorized by law, by any public officer, shall be deemed a felony, and shall be punished as provided by law.

Sec. 12. There shall be a state board composed of the state auditor, treasurer and secretary.

Sec. 13. The duties of the state board shall be as follows, towit:

To fix a valuation each year for the assessment of live stock and to motify the several county boards of equalization of the rate so fixed at least ten days before the date fixed for beginning assessments,

To value and assess all property in the state belonging to mailway and telegraph companies and to motify each county board of equalization of the value and assessment of such property in such county, before the date set for the first meeting of such county board, and

To equalize the valuation on all property in the several counties for the state revenue.

Sec. 14. All property, except as hereinafter in this section provided, shall be assessed in the county, city, township, town, village or district in which it is situated, in the manner prescribed by law. The franchise, roadway, roadbed, rails and rolling stock and all other property used in the operation of all railroads, and other common carriers operated in this state shall be assessed by the state board of equalization at their actual value and such assessed valuation shall be apportioned to the counties, cities, towns, townships, and districts in which said roads are located as a basis for taxation of such property, in proportion to the number of miles of railway laid in such counties, cities, towns, townships and districts.

Sec. 15. The property of the United States, the state, counties, cities, towns, school-districts, municipal corporations and public libraries shall be exempt from taxation; and other property as may be used exclusively for agricultural fairs or educational institutions, places for actual religions 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, except as otherwise provided in this constitution.

Sec. 16. No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied.

Sec. 17. The Legislative Assembly shall pass all laws necessary to carry out the provisions of this article.

Sec. 18. 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.

PUBLIC INDEBTEDNESS

Sec. 1 The State of Wyoming shall not in any manner, create any indebtedness exceeding on per centum on the assessed value of the taxable property in the state as shown by the last general assessment for taxation preceeding; except to suppress insurrection or to provide for the public defense.

Sec. 2 No debt shall, in any manner, be created in the state of Wyoming unless the proposition to create such debt shall have been submitted to a vote of the people, and by them approved: except to suppress insurrection, or to provide for the public defense.

Sec. 3 No County in the State of Wyoming shall, in any manner, create any indebtedness exceeding two per centum on the assessed value of the taxable property in such county as shown by the last general assessment, preceding it. Provided, however, that any county, city, town, village or any other sub-division thereof, in the state of Wyoming, may bond its public debt, existing at the time of the adoption of this constitution, in any sum not exceeding four per centum on the assessed value of the taxable property in such county, city, town, village, or other sub-division, as shown by the last general assessment for taxation.

Sec 4 No debt shall, in any manner, be created by any county or sub-division thereof, or any city, town or village or any sub-division thereof, in the state of Wyoming unless the proposition to create such debt shall have been submitted to a vote of the people thereof and by them approved.

Sec. 5 No city, town or village, or any sub-division thereof, or any sub-divisions of any county of the state of Wyoming shall, in any manner, create any indebtedness exceeding two per centum on the assessed value of the taxable property therein: Provided, however, that any city, town or village may be authorized to create an additional indebtedness not exceeding four per centum on the assessed value of the taxable property therein as shown by the last preceding general assessment, for the purpose of building water works and sewerage therein.

Sec 6 Neither the state nor any county, city, township, town, school district or any other political subdivision shall loan or give its credit or make donations to or in aid of any individual, association or corporation, except for necessary support of the poor, nor subscribe to or become the owner of the capital stock of any association or corporation, nor shall the state engage in any work of internal improvement unless authorized by a two-thirds vote of the people.

Sec 7 No money shall be paid out of the state treasury except upon appropriation by law and on warrant drawn by the proper officer and no bills, claims, accounts or demands against the state, or any county or other political subdivision. shall be audited, allowed or paid until a full itemized statement in writing, verified by affidavit, shall be filed with the officer or officers, whose duty it may be to audit the same.

Sec. 8 No bond or evidence of indebtedness of the state shall be valid unless the same shall have indorsed thereon a certificate, signed by the Auditor and Secretary of State that the bond or evidence of debt is issued pursuant to law and is within the debt limit. No bond or evidence of debt of any county. or bond of any township or other political subdivision shall be valid unless the same have endorsed thereon a certificate signed by the county auditor, or other officer authorized by law to sign such certificate, stating that said bond, or evidence of debt, is issued pursuant to law and is within the debt limit.

• Taxation and Revenue [Substitute for Files No. 7, 26, 27, 41, 54 and 55, Committee on Taxation, Revenue and Public Debts] (introduced on 1889-09-17 10:00:00 - CREATE - e664399) [This document] [view current proposal at this moment]
  • None (introduced on 1889-09-17 10:00:00 - REPORT_PROPOSAL - e664406) [view current proposal at this moment]