rgency judges.]
V. By adding at the end of section eleven of article four the following:
"and the General Assembly 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 assigned 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 Assembly 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
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 bel
|