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STATE DEBTS.

State may contract debt..
Repudiation of debt..

Section.

566 567

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566. State may contract debt for public defense.- No debt shall be created against or incurred by this State or its authority, except to repel invasion or suppress insurrection.

Alabama, Const. 1901, sec. 213. Similar provisions: Arizona, Const. art. 9, sec. 5; Delaware, Const. art. 8, sec. 3; Florida, Const. art. 9, sec. 6; Georgia, Const. sec. 3, par. 1; Idaho, Const. art. 8, sec. 1; Illinois, Const, art. 4, sec. 18; Indiana, Const. art. 10, sec. 5; Iowa, Const; art. 7, sec. 4; Kansas, Const. art. 11, sec. 7; Kentucky, Const. Bill of Rights, sec. 49, Louisiana, Const. art. 227; Maryland, Const. art. 3, sec. 34; Massachusetts, Const. ch. 2, art. 11; Michigan, Const. art. 10, sec. 10; Minnesota, Const. art. 9, sec. 7; Montana, Const. art. 12, sec. 12; Nebraska, Const. art. 12, sec. 1; Nevada. Const. art. 9, secs. 3-4; New Hampshire, Const. art. 55; New Jersey, Const. art. 4, sec. 6(4); New Mexico, Const. art. 9, sec. 7; New York, Const. art. 7, sec. 3; North Carolina, Const. art. 5, sec. 4; North Dakota, Const. art. 12, sec. 182; Ohio, Const. art. 8, secs. 2, 5; Oklahoma, Const. art. 10, sec. 24; Oregon, Const. art. 11, sec. 7; Pennsylvania, Const. art. 9, sec. 9; Rhode Island, Const. art. 4, sec. 13; South Dakota, Const. art. 13, sec. 1; Texas, Const. art. 3, sec. 49; Utah, Const. art. 13, sec. 9; Virginia, Const. art. 13, sec. 183; Washington, Const. art. 8, sec. 2; West Virginia, Const. art. 10, sec. 4; Wisconsin, Const. art. 8, sec. 7; Wyoming, Const. art. 16, sec. 1.

567. Repudiation of debt incurred during Civil War.—The general assembly shall not have authority to pay any of the obligations created by the State under laws passed during the late war between the States nor any of the bonds, notes, or obligations made and entered into during the existence of said war, the time for the payment of which was fixed after the ratification of the treaty of peace between the United States and the Confederate States.

Georgia, Const. art. 7, sec. 11.

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568. Exemption from road and poll tax.—Honorably discharged soldiers, sailors, and marines are exempt from payment of road and poll tax.

California, Pol. Code 1915, sec. 2652. Similar provisions: Idaho, Laws 1911, ch. 72, sec. 65, p. 218, includes exemption from service upon posse comitatus; Maine, Rev. Stat. 1916, ch. 10, sec. 6(IX), which permits payment if soldier or sailor so wishes; Massachusetts, Acts & Res. 1910, ch. 333; Nebraska, Rev. Stat. 1913, sec. 7165; New Hampshire, Pub. Stat. 1901, ch.56, secs. 2–4; South Carolina, Const. art. 11, sec. 6, Confederate soldiers above the age of 50 years; Utah, Laws 1911, ch. 38; Comp. Laws 1907, sec. 1751x; Virginia, Const. art. 2, sec. 22.

569. Exemption from poll taxes.-Inhabitants of this Commonwealth who are engaged in the military or naval service of the United States in the present war before the passage of this act, or shall engage hereafter, shall be assessed for but exempted from the payment of all poll taxes assessed during 1917 and the continuance of the war. All such taxes heretofore collected, with interest and cost, shall at the request of the person assessed be refunded by the city or town receiving the same to any such person who has already paid.

Massachusetts, Gen. Acts 1918, ch. 49. 570. Exemption from poll taxes.—Provisions as to payment of poll taxes shall not apply to persons in the military service of the State or of the United States during a time of war; nor to persons who have been in the military service, as aforesaid, since the first day of May, 1917, and who have since been honorably discharged: Provided, That such persons shall pay all poll taxes assessed against them after said discharge.

Louisiana, Acts 1917 ex. sess., No. 32

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571. Exemption from road or street tax.—All persons who are now or hereafter may be in the military or naval service of the United States shall be exempted from the payment of the commutation road tax or street tax during the term of their service, beginning with that due and payable in 1917.

South Carolina, Acts 1918, No. 500, p. 853. 572. Exemption from work on streets of municipalities.-Each municipality may exempt from working the streets all persons serving in the United States Army and Navy in time of war.

Mississippi, Laws 1918, ch. 129. 573. Exemption from work on State roads.—The eight days' special work service on the public roads under the contractor and the commutation tax in lieu thereof, as well as special work service for road purposes, shall not be required of persons serving in the Army or Navy of the United States in time of war.

Mississippi, Laws 1918, ch. 140. 574. Real property not exempt from taxation.—Real property purchased with the proceeds of a pension granted by the United States for military or naval services, and owned by the pensioner, or his wife or widow, is not exempt from taxation.

New York, Laws 1914, ch. 278. 575. Exemption from tax on property.--All persons belonging to the Army of the United States are exempt from taxation on real and personal property.

Missouri, 3 Rev. Stat. 1909, sec. 11335. 576. Exemption while engaged in military service.—The tax assessed against any person who has performed military duty shall be remitted for the year in which he shall perform such duty, as also such tax on any mariner for any year while he is at sea, or any honorably discharged Union soldier of the Rebellion.

Rhode Island, Gen. Laws 1909, ch. 59, secs. 4, 10. 577. Exemption to disabled soldiers.—Property to the value of $200 shall be exempted from taxation to every person that has lost a limb or been disabled in war.

Florida, Const. art. 9, sec. 9. 578. Exemption from tax where property is not valued at $5,000 or more.- Property to the amount of $1,000 of every resident in the State who has served in the Army, Navy, Marine Corps, or Revenue Marine Service of the United States in time of war and received an honorable discharge therefrom, or lacking such amount of property in his own name, so much of the property of the wife of any such person as equals that amount; and property to the amount of $1,000 of the widow resident in the State, or if there be no widow, of the widowed mother resident in the State of every person who has so served and

113472—1911

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has died either during his term of service or after receiving honorable discharge from service; and property to the amount of $1,000 of pensioned widows, fathers, and mothers, resident in the State, of such soldiers, sailors, and marines, shall be exempt from taxation; provided, the exemption does not apply to any person owning property of the value of $5,000 or more, or where the wife of such soldier or sailor owns property to the amount of $5,000, nor does it apply to any but residents of the State. Acts were passed to carry the above constitutional provision into effect.

California, Const. art. 13, sec. 14; Pol. Code 1915, sec. 3612. Similar provisions, including soldiers or sailors who served in Civil and Mexican Wars, also Confederate soldiers: Connecticut, (if pensioned), 1 Gen. Stat. 1918, secs. 1160–64; Pub. Acts 1911, ch. 184, p. 1458; Pub. Acts 1913, ch. 44, p. 1655; Pub. Acts 1916, ch.340, p. 2215; Pub. Acts 1917, ch. 12, p. 2240; ch. 18, p. 2244; Idaho, Gen. Laws 1912, ch.8, sec. 1644, par. d; Iowa, Laws 1913, sec. 2215–f. 40; Laws 1917, ch. 191; Massachusetts, Acts & Res. 1910, ch. 333; Rev. Laws 1902, ch. 12, sec. 4, par. 13; Michigan, 1 Howell's Ann. Stat. 1912, sec. 1775, cl. 11; Oklahoma, Const. art. 10, sec. 6; Rhode Island, Laws 1909, ch. 392; Wyoming, Laws 1917, ch. 87. The amount of property to be exempted varies.

579. Exemption from tax on property valued at not over $10,000.The homestead, or other property to the actual value of $10,000 in the event of no such homestead, of all soldiers, sailors, and other persons in the military or naval service of the United States shall be exempt from taxes during their term of service in the present war.

Iowa, Laws 1917, ch. 380, sec.

3, p. 412. 580. Amusement parks exempt from special tax when owned by soldier.—Every park or place where baseball, football, or any similar game is played, or race tracks where bicycles, horses, or other races of similar character are had, where admission fees are charged, shall be exempt from any special tax thereon, whenever the proprietor or owner is a maimed or disabled Confederate soldier.

Georgia, 1 Park's Ann. Code 1914, sec. 996. 581. Exemption from personal property tax.—The personal property of persons employed in the military service of the United States and used by them incident to such service shall be exempt from taxation.

Philippine Islands, 4th Legis. 1916, sec. 501, p. 147. 582. Rest rooms.-Soldier's rest rooms are exempt from taxation.

Delaware, Rev. Code 1915, sec. 1098. 583. Imports for Army and Navy not to be taxed.--No specific internal revenue tax on importations shall be collected on any articles sold or delivered directly to the United States Army or Navy for actual use or issue by the Army and Navy.

Philippine Islands, Laws 3d Legis. 1914, Act No. 2487, sec. 55, p. 287.

584. Arms issued to clubs.The tax levied on arms and ammunition shall not apply to such issued to clubs organized under the regulations of the War Department.

Porto Rico, Laws 1918, Act No. 22, pp. 118, 120. 585. Cancellation of the certificate of tax sale. Whenever any soldier or sailor who was in the service of the State or Confederate States during the War between the States and was honorably discharged shall make oath before the clerks of the circuit courts that his home has been sold for nonpayment of taxes and that he is unable by reason of poverty to redeem the same, the clerks shall cancel the certificate of sale and mark thereon the reason. Widows of soldiers and sailors shall have the same right of redemption in the same manner for the same cause.

Florida, 1 Comp. Laws, 1914, sec. 586. 586. Bonds and securities shall be exempt.—Certain bonds and securities issued by the United States Government, the State, etc., shall be exempt from taxation.

Connecticut, Laws 1917, p. 2329, ch. 152, sec. 1; 1 Gen. Stat. 1918, sec.

1222; Laws 1915, p. 2215, ch. 340, sec. 1; 1 Gen. Stat. 1918. sec. 1160.

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