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 the Whole

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Document introduced in:

Session 5986: 1889-09-24 00:00:00

The Committee further considered the article on Corporations other than Municipal. The article on Taxation and Revenue was taken up.

Document View (with components):

Taxation and Revenue [Substitute for Files No. 7, 26, 27, 41, 54 and 55, Committee of the Whole]

Shown with amendment 'None' (e734298)

There are 2 proposed amendments related to this document on which decisions have not been taken.

Section 1. All lands and improvements thereon in the state shall be listed for assessment, valued for taxation and assessed separately.[+e678507]

Section 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.[+e678512]

Section 3. [+e678513]All mines and min[+e679332]Each section of coal land, accord[+e678513 -e679332]ing [+e678513]claims[+e679332]to United States survey, in the state,[+e678513 -e679332] from which [+e678513]gold, silve[+e679332]coal is being mined fo[+e678513 -e679332]r [+e678513]more th[+e678513 -e679332]an[+e678513]d[+e679332] [+e678513]o[+e679332]th[+e678513]er p[+e679332]re[+e678513]cious metals, soda, saline,[+e679332]e months in each[+e678513 -e679332] c[+e678513]o[+e679332]al[+e678513], mineral oil, or o[+e679332]endar year, toge[+e678513 -e679332]ther [+e678513]valuable deposits, as are or may be[+e679332]with the machinery and oth[+e678513 -e679332];[+e679497]e[+e678513 -e679497]r[+e678513 -e679332] pro[+e678513]duce[+e679332],[+e679497]d, shall be fax[+e679332]perty us[+e678513 -e679332]ed in [+e678513]addition to the surface i[+e679332]the mining of said coal, s[+e678513 -e679332]hall be exempt fro[+e678513 -e679497]ve[+e679332 -e679497]m assessment[+e678513 -e679497]s,[+e679332 -e679497] and taxa[+e678513 -e679497] 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 [+e679770]and charitable [+e679781]institutions, the payment of the state debt and the interest thereon.[+e679770]tion [+e678513 -e679497]lieu of t[+e679332 -e679497] 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.[+e679800]axes on the la[+e679332 -e679497] No incorporated city or town shall levy a tax to exceed [+e679835]eight[+e679840]six[+e679835 -e679840] mills on the dollar, in any one year, except for the payment of its public debt and the interest thereon.[+e679835]nds, on[+e679332 -e679497]exce[+e678513 -e679497] No school dist[+e679847 -e679850] 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.[+e680661]rict shall levy[+e679847 -e679850] The making of profit, directly or indirectly, out of state, county, city, town or school district money[+e680689] or other public fund[+e734100], 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.[+e680689] a tax to excee[+e679847 -e679850] There shall be a state board composed of the state auditor, treasurer and secretary[+e680703] of state[+e680706].[+e680703]d three mills on the dollar, in any one year,[+e679847 -e679850] All property, except as [+e734458]hereinafter [+e734458 -e734440]in this [+e734458]se[+e734458 -e734440]c[+e734458]ti[+e734458 -e734440]onstitution other­w[+e734458] 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 franch[+e734458 -e734440]ise[+e734458],[+e734458 -e734440] provid[+e734458]adway, roadb[+e734458 -e734440]ed, sh[+e734458]rails and rolling stock and [+e734458 -e734440]all be uniformly assessed for tax[+e734458]other property used in the oper[+e734458 -e734440]ation[+e734458] of all railroads[+e734458 -e734440], and [+e734458]o[+e734458 -e734440]the legisl[+e734458]r common carriers operated in this st[+e734458 -e734440]ature shall prescribe such regul[+e734458]be assessed by the state board of equaliz[+e734458 -e734440]ation[+e734458] at their actual value and [+e734458 -e734440]s[+e734458]uch[+e734458 -e734440] as[+e734458]sessed valuation[+e734458 -e734440] shall secure a just valuation[+e734458]be apportioned to the counties, cities, towns, townships, and districts in which said roads are located as a basis[+e734458 -e734440] for taxation of all[+e734458]such[+e734458 -e734440] property, real and personal[+e734458]in proportion to the number of miles of railway laid in such counties, cities, towns, townships and districts[+e734458 -e734440].[+e734458] The duties of the state board shall be as follows: [+e734445], towit: [+e734445 -e734438]

[+e734445]

To fix a valuation each year for the assessment of live stock and to n[+e734445]m[+e734445 -e734438]otify the several county boards of equalization of the rate so fixed at least ten (10) days before the day[+e734445]te[+e734445 -e734438] fixed for be­ginning assessments; [+e734445],[+e734445 -e734438] [+e734445]

[+e734445]

t[+e734445]T[+e734445 -e734438]o assess at their actual value the fran­chises, roadway, roadbed, rails and rolling stock and[+e734445]d assess[+e734445 -e734438] all other property used in the operation of all railroads[+e734445]state belonging to mailway[+e734445 -e734438] and other[+e734445]telegraph[+e734445 -e734438] com­mon carriers[+e734445], except machine shops, rolling mills and hotels[+e734451] in this state; such assessed valuation shall be apportioned to the[+e734445]panies and to motify each[+e734445 -e734438] counties in which said roads and common carriers are lo­cated, as a basis for taxation[+e734445]y board of equalization of the value and assessment[+e734445 -e734438] of such property; provided, that[+e734445] in such county, before[+e734445 -e734438] the assessment so mad[+e734445]date set for th[+e734445 -e734438]e [+e734445]fir[+e734445 -e734438]shall not apply to incorporated towns and cities[+e734445] and school districts[+e734445 -e734451]; [+e734445]

[+e734445]

Said[+e734445]meeting of such county[+e734445 -e734438] board shall also have power t[+e734445], and [+e734445 -e734438]

[+e734445 -e734438]

T[+e734445 -e734438]o equalize the valuation on all property in the several counties for the state revenue[+e734445], and such other duties as may[+e734445 -e734438] and such other duties as may be prescribed by law[+e734454] be prescribed by law[+e734445 -e734438].[+e734445] 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,[+e680745] church parsonages,[+e681057] hospitals and p[+e680745]ublic cemeteries[+e681091]laces of burial not used or held for private or corporate profit[+e680745 -e681091], and institutions of purely public charity may be exempt from taxation, e[+e680745] 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.[+e681156]xcept as otherw[+e680745] The Legislative Assembly shall pass all laws necessary to carry out the provisions of this article.[+e681163]ise provided in[+e680745] 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.[+e734245] this constitution.[+e680745] except for the pa[+e679847 -e679850] 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.[+e734247]yment of its p[+e679847 -e679850] No debt [+e734272]in excess of the taxes for the current year [+e734281]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.[+e734272]ublic debt and[+e679847 -e679850] 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.[+e734288] the interest [+e679847 -e679850] No debt [+e734291]in excess of the taxes for the current year [+e734292]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.[+e734291]thereon.[+e679847 -e679850]pt as f[+e678513 -e679497]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 [+e734297]se[+e734309]w[+e734297]er[+e734309]a[+e734297]ge [+e734309]t[+e734297]h[+e734309]er[+e734297]ein. Debts contracted for supplying water to any such city or town ar[+e734309] works and sewerag[+e734297 -e734309]e [+e734297]exempted from [+e734309]the[+e734297] ope[+e734309]r[+e734297]ation of this s[+e734309]e[+e734297]ct[+e734309] 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[+e734312]. The state shall not[+e734314], nor shall the state[+e734312 -e734314] engage in any work of internal improvement unless authorized by a two-thirds vote of the [+e734312] 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.[+e734317]people.[+e734312]i[+e734297]o[+e734309]n.[+e734297]oll[+e678513 -e679497] 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.[+e734319]ows, viz. [+e678513 -e679497]

For each ton of coal mined the[+e678513 -e679497] gross product[+e679332 -e679497]refrom, there[+e678513 -e679497]of as may[+e679332 -e679497] shall be p[+e678513 -e679497]rescribed by law, provided th[+e679332 -e679497]aid to the state, for[+e678513 -e679497] [+e678513 -e679332]s[+e678513 -e679497]t[+e678513 -e679332]at[+e678513] th[+e679332]e [+e678513]product of all mines shall be taxed in proportion to the value thereof[+e679332]revenue, not less than one nor more than one and one-half cents[+e678513 -e679332], and [+e678513]provided further, that the output[+e679332]for each ton[+e678513 -e679332] of coal mine[+e678513]s[+e679332]d therefrom there[+e678513 -e679332] shall be [+e678513]taxe[+e679332]pai[+e678513 -e679332]d [+e678513]a[+e679332]t[+e678513] n[+e679332]o[+e678513]t less[+e679332] th[+e678513]an on[+e679332]e c[+e678513]ent per ton for state purposes on each ton of coal mined, and[+e679332]ounty within which such land is located, for county revenue,[+e678513 -e679332] not less than one-half [+e678513]nor more th[+e678513 -e679332]a[+e678513]n one[+e678513 -e679332] cent[+e678513] per ton for county purposes on[+e679332], and such tax shall be paid whether or not the title to[+e678513 -e679332] the [+e678513]land, from which [+e678513 -e679332]s[+e678513]uch coal w[+e678513 -e679332]a[+e678513]s [+e678513 -e679332]m[+e678513]in[+e678513 -e679332]e[+e678513]d, has been[+e678513 -e679332] pro[+e678513]duct[+e679332]cured[+e678513 -e679332]. [+e678513]

Section 4.

Section 5.

Section 6.

Section 7.

Section 8.

Section 9.

Section 10.

Section 11.

Section 12.

Section 13.

Section 14.

Section 15.

Section 16.

Section 17.

Section 18.

PUBLIC INDEBTEDNESS

Section 1.

Section 2.

Section 3.

Section 4.

Section 5.

Section 6.

Section 7.

Section 8.

Decisions yet to be taken

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