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owners, and of all ship builders or owners doing business in this state or having a port therein; provided, that this act shall not apply to property owned by railroad companies, their lands and other property; and upon the property of either or any of such companies or owners a tax, as uniform as reasonably may be with the taxes imposed upon similar property in said state, or upon the earnings thereof within this state, but may be graded or progressive, or both, and in providing for such tax, or in providing for ascertaining the just and true value of such property, it shall be competent for the legislature, in either or all of such cases, to impose such tax, upon any or all property thereof within this state, and in either case by taking as the basis of such imposition the proportionate business, earnings, mileage or quantity of production or property now or hereafter existing of any such companies, persons or owners, transacted or existing in this state, in relation to the entire business, mileage or quantity of production or property of such companies, persons or owners as aforesaid; or in such other manner, or by such other method, as the legislature may determine; but the proceeds of such taxes upon mining property shall be distributed between the state and the various political subdivisions thereof wherein the same is situated, in the same proportion as the proceeds of taxes upon real property are distributed; provided further, that nothing in this act contained shall operate to authorize the assessment or taxation of any farm land or ordinary business blocks or property owned by any such corporation, person, firm or company except in the manner provided by the ordinary methods of taxation.".

Voted upon at the general election held November third (3d), eighteen hundred and ninety-six (1896), and adopted by a vote of 163,694 in favor of said amendment, and a vote of 42,922 against the same.

Proclamation of the vote issued by the governor December twentyniath (29th), 1896.


YEAR 1896.

Taxing R. R. lands.

An act relating to the taxation of certain lands owned by railroad companies in this state, and repealing law's and parts of laws relating to the taxation of the same, and to provide for the submission of this act to the people of this state for their approval or rejection.

Be it enacted by the Legislature of the state of Minne


What lands taxed.

Repealing clause.

SECTION 1. All lands in this state heretofore or hereafter granted by the state of Minnesota, or the United States, or the territory of Minnesota to any railroad company shall be assessed and taxed as other lands are taxed in this state, except such parts of said lands as are held, used or occupied for right of way, gravel pits, sidetracks, depots and all buildings and structures which are necessarily used in the actual management and operation of the railroads of said companies.

Provided, that said railroad companies shall continue to pay taxes into the state treasury upon their gross earnings in the same manner and in the same amount as now provided by law. And that nothing in this act contained shall be construed to repeal said laws except in so far as the same relate to the tax upon said lands.

SEC. 2. Such portion or portions of any act or acts, general or special, of the state or territory of Minnesota heretofore enacted, which provides or attempts to provide for any exemption of lands hereby declared taxable, from taxation, or for any other method of taxing said last mentioned lands different from the method of taxing other lands in this state, or which are in any manner inconsistent with the provisions of this act, are hereby repealed.

Sec. 3. If this act shall be held to be void so far as it applies to the lands of any particular railroad company in this state, it shall not be ground for declaring it void or inapplicable to any other company not similarly situated.

Declared adopted and ratified December 22nd, 1896. 235,585 votes for, and 29,530 against said proposition.

If so, not so, therefore.

bridge fund.

An act to appropriate the income derived from the in- Road anda vestments in the internal improvement land fund to the internal improvement or road and bridge fund.

Be it enacted by the Legislature of the state of Minne


land fund transferred.

SECTION 1. That the income derived from all in vest- Income from

internal imments now in the internal improvement land fund, provement or that may hereafter accrue to said fund from sales of to land or otherwise, be and the same is hereby set aside and appropriated to the internal improvement, or road and bridge fund.

Sec. 2. The moneys hereby appropriated shall be How used. used only for making public roads and building bridges on public roads within this state, in such amounts and in the manner as the legislature of the state may direct.

SEC. 3. Nothing in this act contained shall operate Exceptions. to affect or abrogate the right of any person to have his claim or claims adjusted and settled, as provided by chapters one (1) and seventy-one (71), general laws, extra session eighteen hundred and eighty-one (1881), or to revive any claim heretofore barred or extinguished by the provisions of any law of this state; but every valid claim shall, when approved, be paid as now provided by law.

Declared adopted and ratified December 22nd, 1896. 152,765 votes for, and 28,991 against said proposition.

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