evy a capitation tax on every
male inhabitant in the State over twenty-one and under fifty years of
age, which shall be equal on each to the tax on property valued at three
hundred dollars in cash. The commissioners of the several counties may
exempt from capitation tax in special cases, on account of poverty and
infirmity, and the State and county capitation tax combined shall never
exceed two dollars on the head.
[Sidenote: Application of proceeds of State and county capitation tax.]
SEC. 2. The proceeds of the State and county capitation tax shall be
applied to the purposes of education and the support of the poor, but in
no one year shall more than twenty-five per cent thereof be appropriated
to the latter purpose.
[Sidenote: Taxation shall be by uniform rule and ad valorem.]
SEC. 3. Laws shall be passed taxing, by a uniform rule, all moneys,
credits, investments in bonds, stocks, joint-stock companies, or
otherwise; and, also, all real and personal property, according to its
true value in money. The General Assembly may also tax trades,
professions, franchises, and incomes: _Provided_, that no income shall
be taxed when the property from which the income is derived is taxed.
[Sidenote: Restrictions upon the increase of the public debt, except in
certain contingencies.]
SEC. 4. Until the bonds of the State shall be at par, 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 the interest annually. And the General
Assembly shall have no power to give or lend the credit of the State in
aid of any person, association or corporation, except to aid in the
completion of such railroads as may be unfinished at the time of the
adoption of this Constitution, or in which the State has a direct
pecuniary interest, unless the subject be submitted to a direct vote of
the people of the State, and be approved by the majority of those who
shall vote thereon.
[Sidenote: Property exemptions from taxation.]
SEC. 5. Property belonging to the State, or to municipal corporations,
shall be exempt from taxation. The General Assembly may exempt
cemeteries and property held for educational, scientific, literary,
charitable or religious purposes; also wearing apparel, arms for muster,
household and kitchen furniture, the mechani
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