been taxed. The Legislature shall provide by law for an annual tax sufficient, with other sources of revenue, to defray the estimated ordinary expenses of the State for each fiscal year. For the purpose of paying the State debt, if any there be, the Legislature shall provide for levying a tax annually, sufficient to pay the Annual tax. annual interest, and principal of such debt, within twenty years from the final passage of the law creating the debt.

taxation.

Sec. 3. The Legislature shall provide by law a Assessment and uniform and equal rate of assessment and taxation on all property in the State, according to its value in money, and shall prescribe by general law such regulations as shall secure a just valuation for taxation of all property; so that every person and corporation shall pay a tax in proportion to the value of his, her or its property; Provided, That a deduction of debts from credits may be authorized; Provided further, That the Exemptions. property of the United States, of the State, counties, cities, towns, school districts, municipal corporations and public libraries, lots with the buildings thereon used exclusively for either religious worship or charitable purposes, and places of burial not held or used for private or corporate benefit, shall be exempt from taxation. Ditches, canals, and flumes owned and used by individuals or corporations for irrigating lands owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purpose.

taxed.

Sec. 4. All mines and mining claims, both placer Mines to be and rock in place, containing or bearing gold, silver, copper, lead, coal or other valuable mineral deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground, or some part thereof, of such mine or claim, is used for other than mining purposes, and has a separate and independent value for such other purposes; in which case said surface ground, or any part thereof, so used for other than mining purposes, shall be taxed at its value for such other purposes, as provided by law; and all the machinery used in mining, and all property and surface improvements upon or appurtenant to mines and mining claims, which have a value separate and independent of such mines Net proceeds of or mining claims, and the net annual proceeds of all mines to be

taxed.

Counties and

cities must levy

and collect taxes.

Statement of receipts and disbursements

must be published annually.

tax rate.

mines and mining claims, shall be taxed as provided by law.

Sec. 5. The Legislature shall not impose taxes for the purpose of any county, city, town or other municipal corporation, but may, by law, vest in the corporate authorities thereof, respectively, the power to assess and collect taxes for all purposes of such corporation.

Sec. 6. An accurate statement of the receipts and expenditures of the public moneys, shall be published annually in such a manner as the Legislature may provide.

Sec. 7. The rate of taxation on property, for State Limitation on purposes, shall never exceed eight mills on each dollar of valuation; and whenever the taxable property within the State shall amount to $200,000,000, the rate shall not exceed five mills on each dollar of valuation; and whenever the taxable property within the State shall amount to $300,000,000, the rate shall never thereafter exceed four mills on each dollar of valuation; unless a proposition to increase such rate, specifying the rate proposed, and the time during which the same shall be levied, be first submitted to a vote of such of the qualified electors of the State as, in the year next preceding such election, shall have paid a property tax assessed to them within the State, and the majority of those voting thereon shall vote in favor thereof, in such manner as may be provided by law.

Making profit

Sec. 8. The making of profit out of public moneys, or using the same for any purpose not authorized by out of public law, by any public officer, shall be deemed a felony, and shall be punished as provided by law, but part of such punishment shall be disqualification to hold public office.

moneys prohibited.

limited.

Sec. 9. No appropriation shall be made, or any Appropriations expenditure authorized by the Legislature, whereby the expenditure of the State, during any fiscal year. shall exceed the total tax then provided for by law, and applicable for such appropriation or expenditure, unless the Legislature making such appropriation, shall provide for levying a sufficient tax, not exceeding the rates allowed in section 7 of this article, to pay such appropriation or expenditure within such fiscal year. This provision shall not apply to appropriations or expenditures to suppress insurrections, defend the

State, or assist in defending the United States in time of war.

liable to

Sec. 10. All corporations or persons in this State, All property or doing business herein, shall be subject to taxation taxation. for State, county, school, municipal or other purposes, on the real and personal property owned or used by them within the territorial limits of the authority levying the tax.

Equalization..

Sec. 11. Until otherwise provided by law, there State Board of shall be a State Board of Equalization, consisting of the Governor, State Auditor, State Treasurer, Secretary of State, and Attorney General; also, in each county in this State, a county board of equalization, consisting of the board of county commissioners of said county. The duty of the State Board of Equalization shall be to adjust and equalize the valuation of the real and personal property among the several counties of the State. The duty of the county board of equalization County board shall be to adjust and equalize the valuation of the real of equalization. and personal property within their respective counties. Each board shall also perform such other duties as may be prescribed by law.

license or mort

Sec. 12. Nothing in this Constitution shall be stamp, income, construed to prevent the Legislature from providing a gage tax. stamp tax, or a tax based on income, occupation, licenses, franchises, or mortgages.

ARTICLE XIV.

PUBLIC DEBT.

limitation on..

SECTION 1. To meet casual deficits or failures in Public debt, revenue, and for necessary expenditures for public purposes, including the erection of public buildings, and for the payment of all Territorial indebtedness assumed by the State, the State may contract debts, not exceeding in the aggregate at any one time, the sum of $200,000 over and above the amount of the Territorial indebtedness assumed by the State. But when the said Territorial indebtedness shall have been paid, the State shall never contract any indebtedness, except as in the next section provided in excess of the sum of $200,000, and all moneys arising from loans herein authorized, shall be applied solely to the purposes for which they were obtained.

invasion, etc.

Sec. 2. The State may contract debts to repel inDebt to repel vasion, suppress insurrection, or to defend the State in war, but the money arising from the contracting of such debts shall be applied solely to the purpose for which it was obtained.

ties, cities, etc., limitation on.

Sec. 3. No debt in excess of the taxes for the curDebts of coun- rent year shall be created by any county or subdivision thereof, or by any school district therein, or by any city, town or village, or any subdivision thereof in this State; unless the proposition to create such debt, shall have been submitted to a vote of such qualified electors as shall have paid a property tax therein, in the year preceding such election, and a majority of those voting thereon shall have voted in favor of incurring such debt.

Same.

Borrowed

money must be used only for purposes of loan.

Sec. 4. When authorized to create indebtedness as provided in section 3 of this article, no county shall become indebted to an amount, including existing indebtedness, exceeding 2 per centum. No city, town, school district, or other municipal corporation shall become indebted to an amount, including existing indebtedness, exceeding 4 per centum of the value of taxable property therein, the value to be ascertained by the last assessment for State and county purposes, previous to the incurring of such indebtedness; except that in incorporated cities the assessment shall be taken from the last assessment for city purposes; Provided, That no part of the indebtedness allowed in this section, shall be incurred for other than strictly county, city, town, or school district purposes; Provided, further, That any city or town when authorized as provided in section 3 of this article, may be .allowed to incur a larger indebtedness, not exceeding 4 per centum additional for supplying such city or town with water, artificial light or sewers, when the works for supplying such water, light and sewers shall be owned and controlled by the municipality.

Sec. 5. All moneys borrowed by, or on behalf of the State, or any legal subdivision thereof, shall be used solely for the purpose specified in the law authorizing the loan.

Sec. 6.

The State shall not assume the debt, or State shall not any part thereof, of any county, city, town or school

Sec. 7. Nothing in this article shall be so conLimitations of strued as to impair or add to the obligation of any debt

this article.

heretofore contracted, in accordance with the laws of Utah Territory, by any county, city, town or school district, or to prevent the contracting of any debt, or the issuing of bonds therefor, in accordance with said laws, upon any proposition for that purpose, which, according to said laws, may have been submitted to a vote of the qualified electors of any county, city, town or school district before the day on which this Constitution takes effect.

ARTICLE XV.

MILITIA.

SECTION 1. The militia shall consist of all able- Militia. bodied male inhabitants of the State, between the ages of eighteen and forty-five years, except such as are exempt by law.

and equipment

Sec. 2. The Legislature shall provide by law for Organization the organization, equipment, and discipline of the mili- of. tia, which shall conform as nearly as practicable to the regulations for the government of the armies of the United States.

ARTICLE XVI.

LABOR.

to be protected.

SECTION 1. The rights of labor shall have just Rights of labor protection through laws calculated to promote the industrial welfare of the State.

Sec. 2. The Legislature shall provide by law, for Board of labor a board of labor, conciliation and arbitration which conciliation. shall fairly represent the interests of both capital and labor. The board shall perform duties, and receive compensation as prescribed by law.

Sec. 3. The Legislature shall prohibit:

(1) The employment of women, or of children under the age of fourteen years, in underground mines. (2) The contracting of convict labor.

(3) The labor of convicts outside prison grounds, except on public works under the direct control of the State.

Legislature must prohibit.