Chapter XV: 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 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.