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Assessment and Taxation

The following constitutional provisions were proposed by individual delegates or committees and after consideration by the Convention were rejected.

(g) ASSESSMENT AND TAXATION.

1. Assessment and Taxation of Property. - Sec 41. The General Assembly shall provide by law a uniform rule of assessment and taxation, and shall prescribe such regulations as will secure a just valuation, for taxation, of all property both real and personal, excepting only such for municipal, educational, charitable, or religious purposes, as may be specially exempted by law. Rejected (p. 516).

2. Enforcement of Payment of Taxes. - Sec. 1. Hereafter no purchaser of any land or town lot, at any sale of lands or town lots for taxes due to this State, or any county, or any incorporated town or city within the same, or at any sale for taxes, levies or assessments authorized by the laws of this State, or any ordinance, or by-law of any town or municipal corporation thereon, shall be entitled to a deed for any land or town-lots so purchased, until he or she shall have complied with the following conditions, to-wit: Such purchaser shall cause to be served by the sheriff or other proper officer, a written notice of such purchase, on every person in possession or occupancy of such land or town lot, at least three months before the expiration of the time of redemption on such sale, in which notice, he shall distinctly set forth when he purchased such land or own lot a particular description thereof, so as to clearly identify the same, the amount of the tax, per centum and costs necessary to redeem the same, and when the time of such redemption will expire; and in like manner he shall cause to be served on the person or persons in whose name or names such land or town lot shall have been listed for taxation a similar written notice, if such person or persons do not reside therein, then such purchaser shall cause such notice to be published in some newspaper printed in such county, and if no newspaper be published therein, then in the newspaper published in this State nearest to the county in which such land or town lot is stated; which notice shall be published for three weeks successively, the last of which shall be at least three months previous to the expiration of the time of redemption; in which notice such purchaser shall furthermore state, unless the same shall be redeemed within the time limited for the redemption thereof, or for other good cause shown to the contrary, he will make a motion to the circuit court of the county in which such land or town lot is situate at the next ensuing term thereof, for an order directing the proper officer to execute to him a deed for such land or town lot, according to the provisions of the statutes in such cases made and provided. Such purchaser, before he shall be entitled to an order for a deed in such case, shall adduce to such court satisfactory proof of his having become the purchaser of such land or town lot for the taxes due thereon, and at the same time shall produce and file his certificate of purchase, together with the proof of his having given the notice and complied with the preliminary conditions herein, before purchased, and shall moreover file his affidavit to the same effect. Of all of which several matters, the court shall cause a record to be made in the order book of such court, and shall also cause the same to be filed among the record of said court, to be carefully preserved by the clerk thereof, and thereupon, unless good cause be shown to the contrary, cause an order to be made directing the proper officer to execute to such purchaser a deed accordingly, for such land to town lot, which shall have the effect thenceforth to vest the said purchaser with a good valid and indefeasible legal title to such land or town lot. And it shall be the further duty of such court, upon a awarding a deed to such purchaser as aforesaid, to enter up an order or decree directing such purchaser to pay into the clerk's office of said court, on or before the first day of the next term of sad court, a sum which shall be equal to twenty per cent on the amount of the value of the land or lot so purchased, to be ascertained by recurrence to the assessment to the same, where last listed for taxation, which order or decree shall from the date thereof, operate as a lien on the said land or town lot as against said purchaser, or any alienee until satisfied, and if not, said decree may be enforced by execution against said land or town lot in whosoever hands or possession the same may be; which money, when collected, shall be applied to the benefit of common schools within the township wherein the said land or town lot is situated: Provided, however, That both the said purchasers, as well as the original owner of said land or town lot, or other person having an interest therein, shall be at liberty to take an appeal, or sue out a writ of error to the Supreme Court, for the purpose of reviewing the order of the circuit court in awarding a deed in such case (p. 395). Reported by a select committee appointed to ascertain the best method of enforcing the payment of taxes. Laid on the table (p. 801).

3. Prohibiting Poll or Capitation Tax. - Section 1. No poll or capitation tax shall hereafter be levied for State or county proposes (p. 277). Reported by a select committee on November 21. Laid on the table by a vote of 109-18 (p. 790).