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  1. Overview: Arizona Constitutional Convention (1910) [2023 Edition]
  2. Full Record: Arizona Constitutional Convention (1910) [2023 Edition]
  3. Committee:Committee on Public Debt, Revenue and Taxation
  4. Session: 1910-11-03 14:00:00
  5. Event type: CREATE_FROM

Arizona Constitutional Convention (1910) [2023 Edition]

Committee on Public Debt, Revenue and Taxation

A standing committee for constitution making.

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Document introduced in:

Session 16024: 1910-11-03 14:00:00

The Committee receives Proposition Number 147.

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Proposition Number 147 - Taxation

There are 0 proposed amendments related to this document on which decisions have not been taken.

A PROPOSITION

No. 147.

Introduced by Fred L. Ingraham of Yuma County.

A Proposition Relative to Taxation.

IT IS HEREBY PROPOSED:

Section 1. The power of taxation shall never be surrendered suspended or contracted away. All general property taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax. All taxes shall be levied and collected for public purposed only.

Sec. 2. The foregoing section shall not be construed to prevent the law-making power from levying and they shall have authority to levy the following taxes; taxes requiring the payment of a percentage of the gross or the net earnings of railroads, mines, or corporations; also graduated income taxes, affecting the incomes of corporations or individuals, and providing for the exemption of small incomes from all taxation, and a higher rate of taxation for larger incomes than for smaller incomes; also graduated inheritance taxes, affecting estates and inheritances probated in Arizona or that part thereof which shall be probated in Arizona, providing for the exemption of small inheritances from all taxation, and a higher rate of taxation for larger inheritances than for smaller inheritances; also license taxes and occupation taxes, requiring a license and the payment of a fee for engaging in and carrying on occupations, businesses or professions; also taxes upon franchises; also taxes upon corporations for their charters, or the right to undertake or continue business in this State; also excise taxes, collected by stamp law, or otherwise.

Sec. 3. But one assessment of property for the purposes of general property taxation shall be made in each year and such assessment shall be used by the State and by every municipality and sub-division thereof as a basis for all general property taxes during that year.

Sec. 4. For the purpose of making such assessment the State Treasurer shall appoint State assessors to serve in each County, who shall not be residents of such County. The State assessor for any County and the County assessor for said such County shall jointly make the assessment referred to in section three hereof of all taxable property in such County. Each State assessor may, when convenient, serve in more than one county. The assessment so made for each county by the State assessor and County Assessor jointly, shall be equalized by the State Board of Equalization.

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