the consent of the people or their representatives in the General
Assembly.
[Sidenote: Subjects may by classified. Uniformity of taxes.]
[Sidenote: Proviso: income from property already taxed.]
[Sidenote: Separation of subjects.]
SEC. 2. The General Assembly may, consistent with natural justice and
equity, classify subjects of taxation; and all taxes shall be uniform
upon the same class of property within the territorial limits of the
authority levying the tax: _Provided_, that no income shall be taxed
when the property from which the income is derived is taxed; and,
consistent with natural justice and equity, the General Assembly may
separate subjects of taxation for State and local purposes.
[Sidenote: State tax on real estate if subjects be separate.]
SEC. 3. If the subjects of taxation be separated for State and local
purposes, in a manner not allowed by law immediately prior to the
adoption of this amendment, no part of the _ad valorem_ tax on real
estate, except the real estate of public service corporations, shall be
applied to State purposes.
[Sidenote: Power to tax not surrendered. Property exempted.]
[Sidenote: Property which may be exempted.]
SEC. 4. The power to tax shall not be surrendered, suspended, or
contracted away, but property belonging to the State, a county, or a
municipality shall be exempt from taxation; and the General Assembly may
exempt cemeteries, property held and used for educational, scientific,
literary, charitable, or religious purposes; and also personal property
of a natural person of a value not exceeding three hundred dollars
($300).
[Sidenote: Limit of rate for State and county purposes.]
[Sidenote: Limit of rate by cities and towns.]
[Sidenote: Proviso: debts heretofore contracted and taxes heretofore
authorized.]
SEC. 5. The _ad valorem_ taxes on real estate and personal property
shall not exceed for all State and county purposes sixty-six and
two-thirds (66-2/3) cents per annum on the one hundred dollars ($100)
assessed valuation of such property, unless a greater rate be approved
by a majority of those who shall vote at an election held thereon. The
_ad valorem_ taxes collected on real estate and personal property by
cities and towns shall not exceed, for all purposes, seventy-five cents
(75c.) per annum on the one hundred dollars ($100) assessed valuation,
unless a greater rate be approved by a majority of those who shall vote
at an election held thereon: _Provided_, that these limitations on the
rate of taxation shall not apply to taxes necessary to pay debts
contracted prior to the adoption of this amendment, nor to taxes
heretofore authorized by an act of the General Assembly, or by vote of
the people.
[Sidenote: Caption tax.]
[Sidenote: Application of State and county capitation tax.]
[Sidenote: Exemption from capitation tax.]
SEC. 6. The General Assembly shall provide for a capitation tax on every
male inhabitant of the State over twenty-one and under fifty years of
age, but not exceeding two dollars ($2) per annum for all State and
county purposes, and municipalities may be authorized by the General
Assembly to levy a capitation tax, but not exceeding the amount
hereinbefore authorized for State and county purposes. The proceeds
collected from State and county capitation taxes shall be applied to the
purposes of education and the support of the poor in such proportions as
the General Assembly may direct. The General Assembly may also provide
by general law for the exemption from payment of said capitation tax in
special cases on account of poverty and infirmity.
[Sidenote: Limitation of power to contract debt.]
[Sidenote: Credit of State not to be given or lent.]
SEC. 7. The General Assembly shall have no power to contract any new
debt or pecuniary obligation in behalf of the State, except to supply a
casual deficit, or for suppressing invasions or insurrections, unless it
shall in the same bill levy a special tax to pay interest annually, and
provide therein for the levying of tax for the payment of the principal
by the date such debt matures. The General Assembly shall have no power
to give or lend the credit of the State in aid of any person,
association, or corporation, municipal or otherwise, unless the subject
be submitted to a direct vote of the people of the State and be
approved by a majority of those who shall vote thereon.
VIII. By striking out section one of article eight and substituting
therefor the following:
[Sidenote: Corporations not created by special act.]
[Sidenote: Exceptions.]
[Sidenote: General laws.]
[Sidenote: Alteration and repeal of general laws and special acts.]
[Sidenote: Repeal of charters.]
"SECTION 1. No corporation shall be created nor shall its charter be
extended, altered, or amended by special act, except corporations for
charitable, educational, penal, or reformatory purposes that are to be
and remain under the patronage and control of the State; but the General
Assembly shall provide by general laws for the chartering and
organization of all corporations, and for amending, extending, and
forfeiture of all charters, except those above permitted by special act.
All such general laws and special acts may be altered from time to time
or repealed; and the General Assembly may at any time by special act
repeal the charter of any corporation."
IX. By striking out section four of article eight, and substituting
therefor the following:
[Sidenote: General laws for organization of cities, towns, and
incorporated villages.]
"It shall be the duty of the Legislature to provide by general laws for
the organization of cities, towns, and incorporated villages, and to
restrict their power of taxation, assessment, borrowing money,
contracting debts, and loaning their credit, so as to prevent abuses in
assessment and in contracting debts by such municipal corporations."
[Sidenote: School term.]
X. By striking out the words "four months" in section three of article
nine, and inserting in lieu thereof the words "six months."
[Sidenote: Amendments to be submitted to qualified voters of State.]
SEC. 2. That the several amendments to the Constitution hereinbefore set
forth as numbered from I to X, inclusive, respectively, shall be and are
hereby submitted to the qualified voters of the whole State at the next
general election as separate amendments to the Constitution, all
amendments proposed under each number respectively being regarded as one
amendment.
[Sidenote: Ballots.]
SEC. 3. That the said several proposed amendments shall be designated on
one ballot by their appropriate article and section numbers, and also by
their appropriate descriptive titles, and as so designated on said
ballot shall be consecutively numbered in the manner and form
hereinafter set forth.
[Sidenote: Effect of adoption of any amendment.]
[Sidenote: Effect of rejection of any amendment.]
SEC. 4. That the adoption of any amendment by its title by marking the
said ballot as hereinafter indicated shall have the effect of adopting
the amendment in full as agreed upon by the General Assembly; and the
rejection of any amendment by its title, by marking the said ballot as
hereinafter indicated, shall have the effect of rejecting said amendment
as a whole, but shall not affect any other amendment.
[Sidenote: Form of ballot.]
SEC. 5. The said ballots shall be in form substantially as follows:
OFFICIAL BALLOT.
AMENDMENTS TO THE CONSTITUTION OF NORTH CAROLINA AGREED UPON
BY THREE-FIFTHS OF EACH HOUSE OF THE GENERAL ASSEMBLY, AND
THEREUPON SUBMITTED TO THE QUALIFIED VOTERS OF THE WHOLE
STATE, GENERAL ELECTION, NOVEMBER ____, ONE THOUSAND
NINE HUNDRED AND FOURTEEN.
DIRECTIONS TO THE VOTER:
To vote FOR any Amendment, place a cross mark in the blank space in
which is the word "YES," opposite the title of such amendment.
To vote AGAINST any amendment, place a cross mark in the blank space in
which is the word "NO," opposite the title of such amendment.
========================================================================
| | AMENDMENT TO ARTICLE I, SECTION 6, AND
| YES | TO ARTICLE VII, SECTION 13,
I |_____| Substituting the phrase, "War Between the States,"
| | for the words "insurrection or rebellion against
| NO | the United States," in Article I, section 6, and the
| | word "rebellion" in Article VII, section 13.
=====+=====+============================================================
| |
| YES | AMENDMENT TO ARTICLE II, SECTION 28,
II |_____|
| | Increasing compensation of members of the General
| NO | Assembly, and decreasing mileage.
| |
=====+=====+============================================================
| |
| YES | AMENDMENT TO ARTICLE II (New Section),
III |_____|
| | Restricting local, private, and special legislation.
| NO |
| |
=====+=====+============================================================
| |
| YES | AMENDMENT TO ARTICLE III, SECTION 1,
IV |_____|
| | Fixing the day of inauguration of the Governor.
| NO |
| |
=====+=====+============================================================
| |
| YES | AMENDMENT TO ARTICLE IV, SECTION 11,
V |_____|
| | To prevent delays in trials by providing emergency
| NO | judges.
| |
=========================================================================
| |
| YES | AMENDMENT TO ARTICLE IV, SECTIONS 20, 26, 33,
VI |_____|
| | Removing obsolete sections from Constitution.
| NO |
| |
=====+=====+============================================================
| |
| YES | Striking out Article V, and Section 9 of Article VII,
VII |_____| and substituting therefor an Article to Revise
| | and Reform the System of Revenue and Taxation.
| NO |
| |
=====+=====+============================================================
| |
| YES | AMENDMENT TO ARTICLE VIII, SECTION 1,
VIII |_____|
| | To prevent special charters to corporations by the
| NO | General Assembly.
| |
=====+=====+============================================================
| |
| YES | AMENDMENT TO ARTICLE VIII, SECTION 4,
IX |_____|
| | To prevent special charters to towns, cities, and
| NO | incorporated villages.
| |
=====+=====+============================================================
| |
| YES | AMENDMENT TO ARTICLE IX, SECTION 3,
X |_____|
| | To require six months public school term.
| NO |
| |
=======================================================================
[Sidenote: Ballot boxes.]
[Sidenote: Labels of boxes.]
And the said ballots shall be cast in boxes specially provided by the
election officers charged with this duty in general elections, and said
boxes shall be conspicuously labeled, "Ballot Box for Constitutional
Amendment Election."
[Sidenote: Law governing election.]
[Sidenote: Count and return of vote.]
[Sidenote: Governor to certify adopted amendments to Secretary of
State.]
[Sidenote: Enrollment.]
SEC. 6. That, except as herein provided, the election upon the several
amendments herein designated shall be conducted in the same manner and
under the same rules and regulations as provided under the laws
governing general elections and in force at the time of said general
election at which these amendments shall be submitted. The said election
shall be held and the votes returned, compared, counted, and canvassed,
and the result announced, under the same rules and regulations as are in
force at the general election of the year one thousand nine hundred and
fourteen for returning, comparing, counting, and canvassing the votes
for Governor; and if the majority of the votes cast be in favor of any
amendment, it shall be the duty of the Governor of the State to certify
said amendment under the seal of the State to the Secretary of State,
who shall enroll the said amendment so certified among the permanent
records of his office.
[Sidenote: Printing and distribution of copies.]
[Sidenote: Form of ballot.]
SEC. 7. That at least six months prior to the said election the
Secretary of State shall cause to be printed not less than five hundred
thousand (500,000) copies of the amendments to be submitted at the said
election, in one pamphlet, together with a copy of the Constitution as
it now stands, and a form of ballot, including number, title,
description, and instructions to voters as shown hereinbefore; and that
at least one thousand (1,000) of said pamphlets shall be forwarded
within thirty days after publication to the register of deeds of each
county in the State for distribution; and that the remainder of said
pamphlets shall be distributed under the supervision of the Governor and
Secretary of State.
[Sidenote: Amendments to become part of constitution. When effective.]
[Sidenote: Amendments to prevail in case of conflict.]
SEC. 8. Each amendment on which the number of affirmative votes shall
exceed the number of negative votes shall become a part of the
Constitution; and any amendment so adopted shall take effect on the
second Wednesday after the first Monday in January, in the year one
thousand nine hundred and fifteen. Any provision of the amendments
passed and submitted by this General Assembly and so adopted by the
qualified voters inconsistent with or in conflict with any provisions of
the present Constitution shall be held to prevail.
SEC. 9. All laws and clauses of laws in conflict with the provisions of
this act are hereby repealed.
SEC. 10. This act shall be in force from and after its ratification.
Ratified this the 13th day of October, A. D. 1913.