- Event type: CREATE
Wyoming State Constitutional Convention 1889
The Wyoming Constitution Convention began September 2, 1889 without the authorization from an enabling act. The articles were individually voted on, creating the final Constitution of Wyoming on September 30, 1889. It was later ratified on November 5, 1889.
Committee of Revision and Adjustment
Also referred to as Committee No. 19
To see the full record of a committee, click on the corresponding committee on the map below.
Session 7984: 1889-09-28 00:00:00
The committee was referred every finalized article which they compiled and into the complete Constitution of the state of Wyoming which was referred back to the convention for final debate.
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ARTICLE No. XIV (Taxation and Revenue)
ARTICLE No. XIV.
TAXATION AND REVENUE.
Section 1. All lands and improvements thereon 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. All mines and mining claims from which gold, silver and other precious metals, soda, saline, coal, mineral oil or other valuable deposit, is or may be produced, shall be taxed in addition to the surface improvements, and in lieu of taxes on the lands, on the gross product thereof, as may be prescribed by law; provided, that the product of all mines shall be taxed in proportion to the Value thereof.
Sec. 4. 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.
Sec. 5. 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 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. 6. 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.
Sec. 7. All money belonging to the state, or to any county, city, town, village or other subdivision therein, except as herein otherwise provided, shall, whenever practicable, be deposited in a national bank or banks, or in a bank or banks incorporated under the laws of this state; provided that the bank or banks 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. 8. The making of profit, directly or indirectly, out of state, county, city, town or school district money or other public fund, 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. 9. There shall be a state board, composed of the state auditor, treasurer and secretary of state.
Sec. 10. The duties of the state board shall be as follows: To fix a valuation each year for the assessment of live stock and to notify the several county boards of equalization of the rate so fixed at least ten (10) days before the day fixed for beginning assessments; to assess at their actual value the franchises, roadway, roadbed, rails and rolling stock and all other property used in the operation of all railroads and other common carriers, except machine shops, rolling mills and hotels in this state; such assessed valuation shall be apportioned to the counties in which said roads and common carriers are located, as a basis for taxation of such property; provided, that the assessment so made shall not apply to incorporated towns and cities. Said board shall also have power to equalize the valuation on all property in the several counties for the state revenue and such other duties as may be prescribed by law.
Sec. 11. All property, except as in this constitution otherwise provided, shall be uniformly assessed for taxation, and the legislature shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal.
Sec. 12. 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 by general law provide.
Sec. 13. 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. 14. 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.
Decisions yet to be taken
- ARTICLE No. XIV (Taxation and Revenue) (introduced on 1889-09-28 00:00:00 - CREATE - e727201) [This document]
Document Timeline
- ARTICLE No. XIV (Taxation and Revenue) (introduced on 1889-09-28 00:00:00 - CREATE - e727201) [This document] [view current proposal at this moment]