German language, and accepted by three-fifths of the qualified voters of such city, voting at a general or special election, and not otherwise; but such charter 'shall always be in harmony with and subject to the constitution and laws of the state. S 17. It shall be a feature of all such charters that they shall provide, among other things, for a mayor or chief magistrate, and two houses of legislation, one of which at least shall be elected by general ticket; and in submitting any such charter or amendment thereto to the qualified voters of such city, any, alternative section or article may be presented for the choice of the voters, and may be voted on separately, and accepted or rejected separately, without prejudice to other articles or sections of the charter or any amendment thereto. Okla. A 18, S 3a. Any city containing a population of more than two thousand inhabitants may frame a charter for its own government, consistent with and subject to the constitution and laws of this state, by causing a board of freeholders, composed of two from each ward, who shall be qualified electors of said city, to be elected by the qualified electors of said city, at any general or special election, whose duty it shall be within ninety days after such election, to prepare and propose a charter for such city, which shall be signed in duplicate by the members of such board or a majority of them, and returned, one copy of said charter to the chief executive officer of such city, and the other to the register of deeds of the county in which said city shall be situated. Such proposed charter shall then be published in one or more newspapers published and of general circulation within said city, for at least twenty-one days, if in a daily paper, or in three consecutive issues, if in a weekly paper, and the first publication shall be made within twenty days after the completion of the charter; and within thirty days, and not earlier than twenty days after such publication, it shall be submitted to the qualified electors of said city at a general or special election, and if a majority of such qualified electors voting thereon shall ratify the same, it shall thereafter be submitted to the governor for his approval, and the governor shall approve the same if it shall not be in conflict with the constitution and laws of this state. Upon such approval it shall become the organic law of such city and supersede any existing charter and all amendments thereof and all ordinances inconsistent with it. A copy of such charter, certified by the chief executive officer, and authenticated by the seal of such city, setting forth the submission of such charter to the electors and its ratification by them, shall, after the approval of such charter by the governor, be made in dup licate and deposited, one in the office of the secretary of state, and the other, after being recorded in the office of said register of deeds, shall be deposited in the archives of the city; and thereafter all courts shall take judicial notice of said charter. The charter so ratified may be amended by proposals therefor, submitted by the legislative authority of the city to the qualified electors thereof (or by petition as hereinafter provided) at a general or special election, and ratified by a majority of the qualified electors voting thereon, and approved by the governor as herein provided for the approval of the charter. S 3b. An election of such board of freeholders may be called at any time by the legislative authority of any such city, and such election shall be called by the chief executive officer of any such city within ten days after there shall have been filed. with him a petition demanding the same, signed by a number of qualified electors residing within such city, equal to twentyfive per centum of the total number of votes cast at the next preceding general municipal election; and such election shal! be held not later than thirty days after the call therefor. At such election a vote shall be taken upon the question of whether or not further proceedings toward adopting a charter shall be had in pursuance to the call, and unless a majority of the qualified electors voting thereon shall vote to proceed further, no further proceeding shall be had, and all proceedings up to that time shall be of no effect Mich. A 8, S 20. The legislature shall provide by a general law for the incorporation of cities, and by a general law for the incorporation of villages; such general laws shall limit their rate of taxation for municipal purposes, and restrict their powers of borrowing money and contracting debts. S 21. Under such general laws, the electors of each city and village shall have power and authority to frame, adopt and amend its charter, and, through its regularly constituted authority, to pass all laws and ordinances relating to its municipal concerns, subject to the constitution and general laws of this state. XIII. FINANCE AND TAXATION. OHIO A 12, S 4. The general assembly shall provide for raising revenue, sufficient to defray the expenses of the state, for each year, and also a sufficient sum to pay the interest on the state debt. (1) Similar provisions are found in the following states: Ariz. A 9, S 3; Ark. A 16, S 2; Colo. A 10, S 2; Fla. A 9, S 2; Ga. Michigan A 10, S 2. The legislature shall provide for an annual tax sufficient with other resources to pay the estimated expenses of the state government, the interest on any state debt and such deficiency as may occur in the resources. No Ohio provision. Arizona A 9, S 1. The power of taxation shall never be surrendered, suspended or contracted away. (1) Similar provisions: * * Ark. A 16, S 7; Cal. A 13, S 6; Ga. A 4, S 1; Par. 1; Idaho A 7, S 8; (2) Applies only to tax on corporations in the following states: No Ohio provision. Alabama A II, S 211. Cal. A 11, S 13; Colo. A 5, S 35; Ga. A 4, S 1, P. 1; Pa. A 3, S 20. Arizona A 9, S 6. Incorporated cities, towns and villages 5. 6. Not to be No release because of in Levy. Similar provisions: Colo. A 10, S 7; Ill. A 9, S 9; Mont. A 12, S 4; S. Dak. A 11, S 10; Idaho A 7, S 6. The legislature shall not impose taxes for the No Ohio provision. Colorado A 10, S 8. No county, city, town, or other municipal corporation, the inhabitants thereof, or the property therein, shall be released or discharged from their or its proportionate share of taxes to be levied for state purposes. (1) Similar provisions: Ill. A 9, S 6; Mo. A 4, S 51; Neb. A 9, S 4; N. M. A 8, S 6; Tex. New Mexico A 8, S 6. The legislature shall have no power (2) By irregularity in levy: Florida A 9, S 8. No person or corporation shall be relieved Irregularity by any court from the payment of any tax that may be illegal, or illegally or irregularly assessed, until he or it shall have paid such portion of his or its taxes as may be illegal and legally and regularly assessed. 1. By Uniform Rule. II. HOW TAX TO BE LEVIED. OHIO. A 12, S 2. Laws shall be passed, taxing by a uniform rule, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise; * (1) The following states have similar provisions: Ala. A 11, S 217; Ariz. A 9, S 1; Ark. A 16, S 5; Colo. A 10, S 3; Del. (2) Except on property paying a specific tax: Michigan A 10, S 3. The legislature shall provide by law for a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law. * * * (3) Except as to certain classes: Arkansas A 16, S 5. * * * Provided the general assembly shall have power, from time to time, to tax hawkers, peddlers, ferries, exhibitions and privileges in such a manner as may be deemed proper. Other states: * * Ill. A 9, S 1, (also persons or corporations also using franchises and privileges); Neb. A 9, S 1; Tenn. A 2, S 28. Ga. A 7, S 2, P 1; S. C. A 10, S 1. (4) May tax domestic animals that are destructive of other property: Michigan A 10, S 4. The legislature may by law impose specific taxes, which shall be uniform upon the classes upon which they operate. Ida. A 7, S 5; Ky. S 171; Mont. A 12, S 16; Okla. A 10, S 14; Tex. A 8, Idaho A 7, S 5. * * * duplicate taxation of property for 3. the same purpose during the same year, is hereby prohibited. OHIO A 12, S 5. No tax shall be levied, except in pursuance 4. of law; and every law imposing a tax, shall state, distinctly, the object of the same, to which only, it shall be applied. Similar provisions: Ala. A 9, S 3; Ariz. A 9, S 9; Ark. A 16, S 11; Colo. A 11, S 4, (law irrepealable until debt paid); Fla. A 9, S 3; Ga. A 7, S 4, P 1; Kan. A 114; Ky. S 171; Md. A 14; Mass. A 23, P 1; Mo. A 10, S 1; Mont. A 12, S 16; N. H. A 28, Pt. 1; N. C. A 1, S 23; N. Dak. A 11, S 175; Ore. A 9, S 3; S. Dak. A 11, S 80; Wash. A 7, S 5. No Ohio provision. Tax is to be levied only by consent of the people or their repre- La. A 224; Mass. A 1, S 23; Me. A 1, S 22; N. C. A 1, S 23; N. H. A 1, No Ohio provision. California A 13, S 2. Land, and the improvements thereon. shall be separately assessed. Cultivated and uncultivated land, of the same quality, and similarly situated shall be assessed at the same value. Wyo. A 15, S 1. |