Joint Resolution No. 34 of 1907

Article XIV

Sec. 10: The State may continue to collect all specific taxes accruing to the treasury under existing laws. The legislature may provide for the collection of specific taxes from corporations. The legislature may provide for the assessment of the property of corporations, and the property, by whomsoever owned, operated or conducted, engaged in the business of transporting passengers and freight, transporting property by express, operating any union station or depot, transmitting messages by telephone or telegraph, loaning cars, operating refrigerator cars, fast freight lines or other car lines, and running or operating cars in any manner upon railroads, or engaged in any other similar business, at its true cash value, by a State Board of Assessors, and for the levying and collection of taxes thereon. All taxes hereafter thereafter levied on the property of such classes of corporations as are paying specific taxes under laws in force on November six sixth, A. D. nineteen hundred, shall be applied as provided for specific State taxes in section one of this article.

Sources

• Joint Resolution No. 34 of 1907 (PDF)
• Journal of the Constitutional Convention of the State of Michigan 1907-1908, Vol. II, pp. 1594–1595 (PDF)
• Michigan Official Directory and Legislative Manual, 1909-1910, p. 557 (HathiTrust)
• Public Acts of the Legislature of the State of Michigan Passed at the Regular Session of 1907, pp. 524–525 (HathiTrust)