Constitution of the State of North Carolina and Copy of the Act of the General Assembly Entitled Part 14

V. By adding at the end of section eleven of article four the following: "and the General a.s.sembly may by general law provide for the selection of special or emergency judges to hold the Superior Courts of any county or district, when the judge a.s.signed thereto, by reason of sickness, disability, or other cause, is unable to attend and hold said Courts, and when no other judge is available to hold the same. Such special or emergency judges shall have the power and authority of regular judges of the Superior Courts, in the courts which they are so appointed to hold; and the General a.s.sembly shall provide for their reasonable compensation."

[Sidenote: Elimination of obsolete sections.]

VI. By striking out sections twenty, twenty-six, and thirty-three of article four.

VII. By abrogating and striking out all the sections of article five and section nine of article seven, and inserting in lieu of said article five the following:

ARTICLE V.

_Revenue and Taxation._

[Sidenote: Taxes imposed only for public purposes. Consent of people or representatives.]

SECTION 1. Taxes shall be imposed only for public purposes, by and with the consent of the people or their representatives in the General a.s.sembly.

[Sidenote: Subjects may by cla.s.sified. Uniformity of taxes.]

[Sidenote: Proviso: income from property already taxed.]

[Sidenote: Separation of subjects.]

SEC. 2. The General a.s.sembly may, consistent with natural justice and equity, cla.s.sify subjects of taxation; and all taxes shall be uniform upon the same cla.s.s 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 a.s.sembly 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 munic.i.p.ality shall be exempt from taxation; and the General a.s.sembly 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) a.s.sessed 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) a.s.sessed 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 a.s.sembly, 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 a.s.sembly 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 munic.i.p.alities may be authorized by the General a.s.sembly 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 a.s.sembly may direct. The General a.s.sembly 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 a.s.sembly 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 princ.i.p.al by the date such debt matures. The General a.s.sembly shall have no power to give or lend the credit of the State in aid of any person, a.s.sociation, or corporation, munic.i.p.al 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 subst.i.tuting 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 a.s.sembly 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 a.s.sembly may at any time by special act repeal the charter of any corporation."

IX. By striking out section four of article eight, and subst.i.tuting 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, a.s.sessment, borrowing money, contracting debts, and loaning their credit, so as to prevent abuses in a.s.sessment and in contracting debts by such munic.i.p.al 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 Const.i.tution 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 Const.i.tution, 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 t.i.tles, 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 t.i.tle by marking the said ballot as hereinafter indicated shall have the effect of adopting the amendment in full as agreed upon by the General a.s.sembly; and the rejection of any amendment by its t.i.tle, 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: