Chapter CVII: Section 31

109. Can the Clerks of the Courts inferior to the Supreme Court appeal? Section 32.

110. Is section 33 obsolete?

ARTICLE V.

REVENUES AND TAXATION.

1. What is another name for "capitation tax"? Answer--"Poll tax."

2. Is the General Assembly bound to levy such tax? Section 1.

3. On whom must it be levied? Section 1.

4. To what amount must it be equal? Section 1.

5. What is the maximum capitation tax under this section? Section 1.

6. What is the maximum property tax? Answer--Sixty-six and two- thirds cents on the one hundred dollars valuation.

7. What is the object of the "equation of taxes"? Answer--To protect property from excessive taxation by those owning no property, and vice versa.

8. Who can exempt from capitation tax, and for what reason? Section 1.

9. To what purpose must the capitation tax be applied? Section 2.

10. What is the maximum amount which can be applied to the support of the poor? Section 2.

11. How must property be taxed? Section 3.

12. What has the General Assembly power to tax without being compelled to do so? Section 3.

13. Can the income of a farmer from his lands be taxed? Section 3.

14. What provisions in regard to contracting new debts? Section 4.

15. Is the special tax to be levied when the bonds of the State are at par? Section 4.

16. Supposing the bonds are not at par, in what cases are the special taxes not required? Section 4.

17. What is necessary before the General Assembly can give or lend the credit of the State to individuals or corporations? Section 4.

18. What exception to the general rule? Section 4.

19. Does it require a majority of all the qualified voters to sanction such loan? Section 4.

20. Can the General Assembly take stock in a corporation and pay for the same by bonds of the State accepted at par? Section 4. (The Supreme Court says they cannot).

21. What property the General Assembly cannot tax? Section 5.

22. What property does the General Assembly have power to exempt to an unlimited extent? Section 5.

23. What property to a limited amount only? Section 5.

24. What is the limit? Section 5.

25. In what mode are county taxes to be levied? Section 5.

26. What is the limit of county taxation, for general purposes? Section 6

27. Supposing the county desires to exceed this limit for a special purpose? Section 6.

28. What must be observed in levying tax acts, i.e., "Revenue Acts"? Section 7.

29. Can tax money raised for one purpose be used for another?