xt7kpr7msg38 https://nyx.uky.edu/dips/xt7kpr7msg38/data/mets.xml Missouri United States. Works Progress Administration Lowe, Robert C. (Robert Chapin), 1907- Lander, David S. 1936 17 p.; 27 cm. UK holds archival copy for ASERL Collaborative Federal Depository Program libraries. Call Number Y 3.W 89/2:36/M 69o books English Washington DC: Works Progress Administration This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Missouri Works Progress Administration Publications Public welfare -- Law and legislation -- Missouri Social workers -- Legal status, laws, etc. -- Missouri Constitutional law -- Missouri Analysis of Constitutional Provisions Affecting Public Welfare in the State of Missouri text Analysis of Constitutional Provisions Affecting Public Welfare in the State of Missouri 1936 1936 2019 true xt7kpr7msg38 section xt7kpr7msg38 7‘3! If 'TUN'Ngsfitaétu’gm ‘ , I ; ;I
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“ “I‘II‘I‘I““I‘I“‘II‘II‘II‘II"I‘I‘I‘I‘I‘IIII E '
, * ' ' * ‘ ma‘hmMLEEEEEL _ _
WORKS PROGRESS ADMINISTRATION ‘1
' V, HARRY L. HOPKlNS, ADMINISTRATOR V I I
7 ' CORRINGTON GILL HOWARD B. MYERS, DIRECTOR i ‘
7 ' ASSISTANT ADMINISTRATOR SOCIAL RESEARCH DIVISION ,
I ' I ' tzeRAR? A I._
' ' e » UNIVERSITI: Mam . a
I, ANALYSIS OF CONSTITUTIONAL PROVISIONS . - "
{ AFFECTING PUBLIC WELFARE IN THE STATE OF ,
, MISSOURI ' , g,
i ' ,. v C ' ‘ I _ ' OCTOBER 1, 1936 V _ ' , ' . '- , i

 , _ ,
, PREPARED BY
ROBERT C. LowE ANO DAVID S. LANOER
LEGAL RESEARCH SECTION
‘ UNDER THE SUPERVISION OF
A. Ross ECKLER, COORDINATOR OF SPECIAL INQUIRIES
' DIVISION OF SOCIAL RESEARCH

 ' l!
)3
)E
Preface E
)
E
’ E
This bulletin is one of a series presenting E
State constitutional provisions affecting public wel- E
fare, prepared to supplement the State by State di- E
gests of public welfare laws so as to provide in ab- E
stract form the basis for the public welfare services E
of the several States.
The provisions quoted are those concerned E
directly with public welfare administration and such E
others as may substantially affect a public welfare V
program, even though only indirectly related. It ~
would be impossible to consider within the limits of E E
this study every remotely connected constitutional ;
‘ G provision. The indirectly related provisions in- E
cluded, therefore, have been restricted to those con- ,
cerning finance, legislation, and the methods of con- E
stitutional amendment.
An attempt has been made, by a careful se-
lection of the most recent cases decided by the high-
est courts of the States, to indicate wherever possi—
ble how these provisions have been construed. These
cases are included in footnotes appended to the con-
stitutional provisions shown.
It is hoped that these abstracts will be
useful to those interested in public welfare ques-
tions in indicating how State and local public Wel— ,
. fare administration may be affected by constitutional E
powers and limitations.
0
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1 , pg ,

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‘ Missouri ' i
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1
i
L
TABLE OF CONTENTS )
)
Essa.
1
Incidence of Responsibility for Welfare Program 1 ;
' Financial Powers and Limitations ;
Taxation and Assessments 3 3;
Exemptions 7 l
t a Borrowing and Use of Credit 8 J
Appropriations and Expenditures ll 1
Provisions Affecting Legislation 14
Constitutional Amendment or Revision 16
1
1‘2
9)
i]
y
11
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a)

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| Missouri 1.
i S
ANALYSIS OF CONSTITUTIONAL PROVISIONS AFFECTING
PUBLIC WELFARE IN MISSOURI y
I. Incidence of Responsibility for Welfare Program
A. The General Assembly shall have no power to authorize
' any county, city, town or township, . . . to lend its credit, or to .
grant public money or thing of value in aid of or to any individual, %
association or corporation whatsoever, . . . 2/ I
B. Provided, that this shall not be so construed as to
3 prohibit the General Assembly from providing by law for authorizing .
the creation, maintenance and management of a fund for the pensioning
of crippled and disabled firemen, and for the relief of the widows
_.______._.__._____.________.______________...__________________________
l. COnstitution (1875), with all amendments to April 1, 1936; and
proposed amendments to be voted upon November, 1956.
2. Constitution, Art. IV, Sec. 47. See also Constitution, Art. IV, _
Sec. 46; see page 9, Section II, paragraph C, (l), (d).
County poor relief bonds, of an amount within the Consti—
tutional debt limit, to be used for relief of unemployed poor of i
z the county held to be a legitimate use of the borrowing power of I
» a the county because the bonds were for a "county public purpose" I
rather than a grant to any individual. The court did not mention
this section of the Constitution in its opinion, but the effect I
of the decision is that the issuance of such bonds is not pro-
hibited by any section of the Constitution. State ex rel. Gilpin
vs. Smith, - MO. -, 96 S. W. (2d) 40 (1956). See page 10, !
footnote 20.
Likewise the City of St. Louis was held authorized to levy
taxes and to borrow money to provide relief for unemployed poor
persons of the city because such relief is for a "municipal ;
public purpose”. Here again the court does not discuss this §
section of the Constitution, but holds borrowing and taxation for )
this purpose to be within the Constitutional powers of a city. t
Jennings vs. City of St. Louis, 332 M0. 173, 58 S. W. (2d) 979 L
- (1983). See page 3, footnote 7.
An Act, giving a bounty to persons planting prairie lands ‘
with forest trees is not for public use and is void. Deal vs. 1
County, 107 M0. 464, 18 S. W. 24 (1891). }
But counties may be required to pay for poor children l
apprenticed to the reform school because this is for public use A
in caring for certain class of counties residents and not a fi
grant to any individual. State ex rel. State Industrial Home for 1
Girls vs. Pike County Court, 144 M0. 275, 45 S. w. 1096 (1898). H
An amendment to the Constitution provides that no person i
while kept in any poorhouse at public expense shall be entitled )
@ to vote. Constitution, Art. VIII, Sec. 2, adopted 1924. ‘
i
*1).
i!

 2. Missouri
1. Incidence of Responsibility for Welfare Program (Cont'd) .
and minor children of deceased firemen . . . said fund to be taken 1
from the municipal revenue of such cities, villages or incorporated
towns: g/ i
C. Provided further, That nothing in this Constitution con- 1
tained shall be construed as prohibiting the General Assembly from
granting, or authorizing the granting of, pensions to the deserving
blind, as may be provided and regulated by law. 4/
D. Provided further, that nothing in this Constitution con-
tained shall be construed as prohibiting the General Assembly from
granting or authorizing the granting of, pensions to persons over 70
years of age, who are incapacitated from earning a livelihood and are
without means of support, as may be provided and regulated by law. 2/
E. The General Assembly shall have the power to provide
by law, or to authorize any municipality in this State to provide by
ordinance for the pensioning of members of any organized police force
and the widows and minor children of deceased members thereof; and
nothing in this Constitution contained shall prohibit, or be construed
to prohibit, the exercise of such power or authority by the General
Assembly. g/
I W
1 3. Constitution, Art. IV, Sec. 4'7, adopted 1892. .
: A proposed amendment to be voted upon by the people in
November 1936 changes the wording but not the substance of this
Proviso. 1935 Cumulated Supplement to the Revised Statutes of
1929, page 38.
4. Constitution, Art. IV, Sec. 47, adopted 1916.
For a tax for this purpose see page 4, Sec. 11, par. A,
(l), (d) of this analysis.
The Legislature has authority to define "deserving blind”
to determine what persons shall be entitled to pensions and by
what tests their vision shall be determined. Shelley vs.
Missouri Commission for the Blind, 309 M0. 612, 274 S. W. 688 (1925).
5. Constitution, Art. IV, Sec. 47, adopted 1932.
6. Constitution, Art. IV, Sec. 48a, adopted 1926.
This amendment was adopted subsequent to a decision holding
a statute providing for pensions for St. Louis policemen to be
unconstitutional under Art. IV, Sec. 47 of the Constitution.
(See page 1, paragraph A.) State ex rel. Heaven vs. Ziegenhein,
144 M0. 285, 45 S. W. 1099 (1898). See page 9, footnote 19.

 E)

1

E

w

{E Missouri 3.

M

E § II. Financial Powers and Limitations '

5) A. Taxation and Assessments

( (1) State ’

)1)

W (a) Taxes may be levied and collected for

V public purposes only. They shall be uniform upon the same class of

( subjects within the territorial limits of the authority levying the

fi tax, and all taxes shall be levied and collected by general laws. 2/

H (b) All property subject to taxation shall be

E taxed in proportion to its value: . . . §/

(I W

H 7. Constitution, Art. X, Sec. 5.

Q The Legislature possesses the power to tax whether particularly

fl specified in the Constitution or not. In reference to taxation, the

) Constitution is not so much to be regarded as a grant of power as

fl a restriction or limitation of power. Ludlow—Saylor Iire Company

H vs. Wollbrinck, 275 Me. 339, 205 S. W. 196 (1918).

f The use of public funds for the relief of able—bodied persons

; whose inability to support themselves arises from the prevalence

H of widespread unemployment is a "public purpose" within the meaning '

) of this section. Jennings vs. City of St. Louis, 332 M0. 175,

) 58 s. w. (2d) 979 (1933). See page 1, footnote 2.

E 6 This section of the Constitution providing for uniformity of

E taxation applies only to direct taxes on property and not to excise,

E occupation and other forms of taxation. State ex rel. MCClung vs.

) Becker, 288 no. 607, 253 s. w. 54 (1921).

y A city ordinance providing that all merchants should pay an

) ad valorem tax on the highest amount of merchandise carried between

H certain dates before they could obtain a license to carry on business

H held not to violate this section. City of Iroy vs. Harris, 102 Mo.

) A, 51, 76 S. W. 662 (1903).

) A tax on the number of gallons of gasoline sold held not to

E violate this section. Viguesney vs. Kansas City, 305 M0. 488, 266

) - S. W. 700 (1924).

§ 8. Constitution, Art. X, Sec. 4. .

i This section applies alone to a property tax. me: vs. Board
of Equalization, 135 M0. 309, 36 s. w. 648 (1896).

E This section does not apply to income taxes and a statute pro—

j viding for graduated progressive rate of income tax held not to
violate this or other constitutional provisions because it has
been uniformly held in Missouri that a tax on income is not a tax
on property. This section together with sections 3 and 8, quoted
herein, are intended to apply only to direct taxes on property.
Bacon vs. Ransom, 331 Mb. 985, 56 S. W. (2d) 786 (1932). Also
Ludlow-Saylor Wire Company vs. Wollbrinck, 275 M0. 359, 205 S. W.
196 (1918).
(Footnote forwarded)

 ’ fivg$fit
A L
‘ 4. Missouri 1
II. Financial Powers and Limitations (Cont'd) . r
A. Taxation and Assessments (Cont'd) 1
(1) State (Cont'd) 1
(c) The state tax on property, exclusive of the
tax necessary to pay the bonded debt of the state, shall not exceed
twenty cents on the hundred dollars valuation; and whenever the tax-
able property of the State shall amount to nine hundred million
dollars, the rate shall not exceed fifteen cents. 2/
(d) Provided further; That the General Assembly
of the State of Missouri shall cause an annual tax of not less than
one-half of one cent nor more than three cents on the one hundred
‘ dollars valuation of the taxable property of the State to be levied
for the purpose of providing a fund to be devoted in the manner pro-
vided by law to the pensioning of the deserving blind . . . 19/
‘ (6) All railroad corporations in this State, or
doing business therein, shall be subject to taxation for State, county,
school, municipal and other purposes, on the real and personal property
owned or used by them, and on their gross earnings, their net earnings,
their franchises and their capital stock. 11/
l (2) Counties ‘
(a) Taxes for county, city, town and school
purposes may be levied on all subjects and objects of taxation; . . . ,
, For county purposes the annual rate on property, in counties having
six million dollars or less, shall not, in the aggregate, exceed .
__l.._______.________________._____________.___..___.___________________
(Footnote #8 - Continued)
~ The inheritance tax law of 1917 does not contravene this or
other sections of the Constitution because an inheritance tax is
not a tax on property but rather a duty imposed on the trans-
mission of property. State ex rel. McClintock vs. Guinotte, 275
M0. 298, 204 S. W. 806 (1918).
A statute passed in 1935 imposing a one percent tax upon
every retail sale of tangible personal property, the proceeds to
be used for relief and old age pensions among other things, held
an excise not a property tax and constitutional. State ex rel.
Missouri Portland Cement 00. vs. Smith, - Mo. -, 90 S. W. (2d)
405 (1936).
A corporation franchise tax graduated in relation to the par
value of the outstanding stock of each corporation, held not a
property tax and hence not violative of this or other constitutional
provisions. State vs. Freehold Investment Company, 305 Mo. 88,
264 S. W. 702 (1924).
9. Constitution, Art. X. Sec. 8.
See footnote 8 for cases which apply to this section. dig
10. Constitution, Art. IV, Sec. 47.
11. Constitution, Art. X, Sec. 5.

 I ,
I
1? Missouri 5.
“”‘”
1 6 II. Financial Powers and Limitations (Cont'd)
) A. Taxation and Assessments (Cont'd)
( (2) Counties (Cont'd)
i fifty cents on the hundred dollars valuation; in counties having six
j, million dollars and under ten million dollars, said rate shall not
I exceed forty cents on the hundred dollars valuation; in counties
3 having ten million dollars and under thirty million dollars, said
3 rate shall not exceed fifty cents on the hundred dollars valuation;
( and in counties having thirty million dollars or more, said rate shall
( not exceed thirty-five cents on the hundred dollars valuation. . .
i For the purpose of erecting public buildings in counties, cities or
i school districts, the rate of taxation herein limited may be increased
E when the rate of such increase and the purpose for which it is intended
) shall have been submitted to a vote of the people, and two-thirds of
) the qualified voters of such county, city or school district, voting
) at such election, shall vote therefor. The rate herein allowed to each
( county shall be ascertained by the amount of taxable property therein,
1 according to the last assessment for State and county purposes, . . .
i said restrictions as to rates shall apply to taxes of every kind and
! description, whether general or special, except taxes to pay valid in-
! debtedness now existing, or bonds which may be issued in renewal of
E such indebtedness. . .lg/
[ e (3) Other Local Units
l (a) Taxes for county, city, town and school pur-
poses may be levied on all subjects and objects of taxation; . . .
For city and town purposes the annual rate on property in cities and
I towns having thirty thousand inhabitants or more shall not, in the
( aggregate, exceed one hundred cents on the one hundred dollars valuation;
E in cities and towns having less than thirty thousand and over ten
f thousand inhabitants, said rate shall not exceed sixty cents on the
3 hundred dollars valuation; in cities and towns having less than ten
thousand and more than one thousand inhabitants, said rate shall not
exceed fifty cents on the hundred dollars valuation; and in towns
having one thousand inhabitants, or less, said rate shall not exceed
twenty-five cents on the hundred dollars valuation . . . and the rate
allowed to each city or town (shall be ascertained) by the number of
inhabitants, according to the last census taken under the authority
12. Constitution, Art. X, Sec. 11. ‘ ,
In addition to the taxes authorized to be levied for county
purposes by this section special taxes may be levied for road
. and bridge purposes. Constitution, Art. X, Sec. 22 and 25.

 [‘1‘
6. Missouri 7,
/A\ ,
II. Financial Powers and Limitations (Cont'd) '7. :
A. Taxation and Assessments (Cont'd) f
(3) Other Local Units (Cont'd) {
of the State, or of the United States; . . . Provided, that the City
of St. Louis may levy for municipal purposes, in addition to the -
municipal rate of taxation above provided, a rate not exceeding the
rate which would be allowed for county purposes if said city were
1 part of a county. 29/ »
B. Exemptions h
(1) State, county and other Local Units
‘ (a) The property, real and personal, of the State,
counties and other municipal corporations, and cemeteries, shall be
exempt from taxation. Lots in incorporated cities or towns, or within
one mile of the limits of any such city or town, to the extent of one i
acre, and lots one mile or more distant from such cities or towns, to
the extent of five acres, with the buildings thereon, may be exempted
from taxation, when the same are used exclusively for religious worship,
for schools, or for purposes purely charitable; also such property,
~ .____.__.____..__.___._____ e
l 13. Constitution, Art. X, Sec. 11.
The limitations set forth in this section apply only to tax-
ation for current expenses, and where taxes are levied to pay
principal and interest on indebtedness incurred in accordance p
, with Art. X, Sec. 12, such taxes may be in excess of the rates set
forth in this section. Lamar Water and Electric Light Campany vs.
City of Lemar, 128 Mo. 188, :51 s. w. 756 (1895). See page 10, 3
‘ footnote 21. i
This case cited with approval. School District vs. Day, 328
Mo. 1105, 43 S. W. (2d) 428 (1951). ‘
1 Certain additional taxes may be levied for school purposes
and for the erection of public buildings. Ibid.
City of St. Louis held empowered to levy taxes to provide 3
‘ food, clothing and shelter for its poor; poor relief being i
"municipal purpose”. Jennings vs. City of St. Louis, 532 Me. 173,
58 S. W. (2d) 979 (1933). See page 3, footnote 7. 2
The constitutional limitation on tax rates for municipal
purposes is self-enforcing and applies to every kind of tax,
whether general or special, except as provided by the Constitution 1
itself. State ex rel. Emerson vs. City of Mound City, 555 M0. 702, i
73 s. w. (2d) 1017 (1934). 2
6‘ 1.
1
l

 f
; Missouri 7,
j 6 II. Financial Powers and Limitations (Cont'd) '
i ‘ B. Exampticns (Cont'd)
3 (1) StateI county and other Local Units (Cont'd)
1 real or personal, as may be used exclusively for agricultural or
1 ‘ horticultural societies: Provided, That such exemptions shall be
i only by general law. 12/
2 (b) All laws exempting property from taxation,
f other than the property above enumerated, shall be void. 15/
1 MW
3 14. Constitution, Art. 1:, Sec. 6.
§ Tax exemptions should be construed strictly and confined to
) the subject specified, including such as are necessarily within
1 the contemplation of the legislation creating the exemption.
g State ex rel. St. Louis Y. M. C. A. vs. Gehner, 320 Mo. 1172,
i 11 S. W. (2d) 30 (1928).
5 The Legislature cannot exempt property from taxation by
declaring that such property, for the purpose of taxation,
shall be deemed State property, when in fact it is not State
6 property and toll bridges held by trustees for the use of the
State are not State property. State ex rel. Jones vs. Brown,
v - Mo. -, 92 S. W. (2d) 718 (1936).
Masonic Lodge, where part of building is rented, is not
exempt. Fitterer vs. Crawford, 157 Mo. 51, 57 S. W. 552 (1900).
[ Premises used as the residence for the bishops of a church
) are exempt. Bishops vs. Hudson, 91 M0. 671, 4 S. W. 435 (1887).
f A school building used in part for other purposes, the
i proceeds being used for education, is exempt. Society vs.
3 Hudson, 12 Mo. App. 342, (1882).
‘ But property leased to a public school district, upon which
‘ a school house is erected and the school maintained, is not
exempt from taxation, where the owner of the property receives
the rental. State vs. Macgurn, 187 M0. 238, 86 S. W. 138 (1905).
Property of a business corporation organized for profit and
also to encourage agricultural and horticultural pursuits is
not exempt. Park vs. Kansas City, 174 M0. 425, 74 S. W. 979
(1905).
' 15. Constitution, Art. x, Sec. 7.
The Legislature cannot increase the list of tax exemptions.
State ex rel. Tompkins vs. Shipman, 290 Mo. 65, 254 S. W. 60
(1921).
6“

 8° Missouri 3
II. Financial Powers and Limitations (Cont'd) 6 1
C. Borrowing and Use of Credit V
(1) State 1
(a) The General Assembly shall have no power to
contract or to authorize the contracting of any debt or liability on {
behalf of the State, or to issue bonds or other evidences of indebt— :
edness thereof, except in the following cases: 1
First, In the renewal of existing bonds, when
they cannot be paid at maturity, out of the sinking fund or other
resources. 1
Second, On the occurring of an unforeseen emer- E
, gency, or casual deficiency of the revenue, when the temporary 1
, liability incurred, upon the recommendation of the Governor first 1
had, shall not exceed the sum of two hundred and fifty thousand 3
dollars for any one year, to be paid in not more than two years from ‘
and after its creation.
. Third, 0n the occurring of any unforeseen emer—
gency, or casual deficiency of the revenue, when the temporary
: liability incurred or to be incurred shall exceed the sum of two
hundred and fifty thousand dollars for any one year, the General 6‘“
Assembly may submit an act providing for the loan, or for the contract-
ing of the liability, and containing a provision for the levying of a 1
tax sufficient to pay the interest and principal when they become due {
1 (the latter in not more than thirteen years from the date of its é
i creation), to the qualified voters of the State, and when the act so
1 submitted shall have been ratified by a two-thirds majority, at an
1 election held for that purpose, . . . the act thus ratified shall be 5
i irrepealable until the debt thereby incurred shall be paid, principal
{ and interest. lfif
1
i
1 16. Constitution, Art. Iv, Sec. 44.
1 A fourth proviso to this section adopted as an amendment in
3 1920 provides for the issuance of $1,000,000 in bonds for the
‘ purpose of a soldiers settlement fund. Ibid.
‘ An additional section provides for the borrowing of
2 $155,000,000 for highway purposes. Constitution, Art. IV, Sec. 44a
adopted 1928.
Further sections provide for the issuance of$15,000,000
and $4,600,000 respectively in bonds for a soldiers bonus.
Constitution, Art. IV, Sec. 44b, adopted 1921; Art. IV,
Sec. 44c adopted 1924.
The burning of the State Capitol is an "unforeseen emer-
gency" within the meaning of this section. Church vs. Hadley,
3 240 M0. 680, 145 S. W. 8 (1912). 63
,l 44ng_________________________p4Z=========g=====g:g=gF_______________________________

 w
1 Missouri 9.
6 II. Financial Powers and Limitations (Cont'd)

‘ C. Borrowing and Use of Credit (Cont'd)

3 (1) State (Cont'd)

l (b) . . . the General Assembly shall have the

} a power to contract or to authorize the contracting of a debt or

[ liability on behalf of the State and to issue bonds or other

? evidences of indebtedness therefor, not exceeding in the aggregate

a Ten Million Dollars ($10,000,000), for the purpose of repairing,

; remodeling or rebuilding, . . . State buildings and properties at

§ all or any of the eleemosynary or penal institutions of this State,

f for building additions thereto and additional buildings where neces- '

; sary; such bonds to bear interest at a rate not exceeding five per-

; eentum (5%) per annum, payable semi-annually, and maturing not later

1 than thirty-five (35)years from their date. . . 12/

w

l (c) The General Assembly shall have no power to

‘ give or to lend, or to authorize the giving or lending of the credit

1 of the State in aid of or to any person, association or corporation,

3 whether municipal or other, or to pledge the credit of the State in

1 any manner whatsoever, for the payment of the liabilities, present or
prospective, of any individual, association of individuals, municipal

/_\ or other corporation whatsoever: . . . 18/

0 (d) The General Assembly shall have no power to
make any grant, or to authorize the making of any grant of public
money or thing of value to any individual, association of individuals,

1 municipal or other corporation whatsoever: Provided, That this shall
( not be so construed as to prevent the grant of aid in a case of
g public calamity. 12/
(2) was:
\
§ No county, city, town, township, school district
‘ or other political corporation or subdivision of the State shall be
allowed to become indebted in any manner or for any purpose to an
amount exceeding in any year the income and revenue provided for such
_______________________.________________..______________________________.
17. Constitution, Art. IV, Sec. 44d, adopted 1934.
18. Constitution, Art. IV, Sec. 45.
19. Constitution, Art. IV, Sec. 46.
A statute granting pensions to policemen is invalid under this
section as being a grant—in-aid to an individual. State ex rel.
Prairie Township vs. Ualker, 85 Mo. 41 (1884). See page 2, foot—
note 6.

 E 10. Missouri E
l _____.___
E II. Financial Powers and Limitations (Cont'd) E
C. Borrowing and Use of Credit (Cont'd) @ -E
(2) Counties (Cont'd) E
E year, without the consent of two-thirds of the voters thereof voting E
E on such proposition, at any election held for that purpose; nor in E
cases requiring such assent shall any indebtedness be allowed to be ;
E incurred to an amount including existing indebtedness, in the E
E aggregate exceeding five per centum on the value of the taxable prop- E
E erty therein, . . . provided, That with such assent any county may be
E allowed to become indebted to a larger amount for the erection of
E courthouse or jail, or for the grading, construction, paving, or
E maintaining of paved, graveled, macadamized or rock roads and neces- E
E sary bridges and culverts therein; and provided further, that any
E county, city, town, township, school district or other political
E corporation or subdivision of the State, incurring any indebtedness E
E requiring the assent of the voters as aforesaid, shall before or at E
E the time of doing so, provide for the collection of an annual tax E
. sufficient to pay the interest on such indebtedness as it falls due, ;
E and also to constitute a sinking fund for the payment of the principal, I
E thereof, within twenty years from the time of contracting the same:
E . . . 39/
E (3) Other Local Units
E . . . except that cities having a population of [a
E seventy-five thousand inhabitants or more may, with the assent of two—
E thirds of the voters thereof voting on such proposition at an election
E to be held for that purpose, incur an indebtedness not exceeding ten
E percentum on the value of the taxable property therein, . . .El/
E 20. Constitution, Art. x, Sec. 12, adopted 1920.
E County poor relief bonds of an amount within the constitutional
E debt limitation are for ”county public purpose" within this section
E and within constitutional requirement that taxes can be levied and
E collected for public purposes only. State ex rel. Gilpin vs. Smith,
E - Mo. -, 96 s. w. (2d) 40 (1956). See page 1, footnote 2.
E This section is self-enforcing and must be read into statute.
l Thomas vs. Buchanan County, 5:30 M0. 627, 51 s. w. (2d) 95 (1932).
E Constitutional requirement for annual tax to pay interest and
provide sinking fund for bonds is mandatory and self—enforcing.
State ex rel. Emerson vs. Allison, 334 M0. 542, 66 S. W. (2d)
547 (1933).
See footnote 21 below.
E 21. Constitution, Art. x, Sec. 12.
E See section (a) under "Counties" for general provisions of
E this section.
E Under this same section Special exceptions are enumerated for
E the City of St. Louis allowing it to borrow in excess of this
E (Footnote forwarded)
figs.
".'—_—‘——'—_———

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Missouri 11, )f
H
K‘ ii
‘ " II. Financial Powers and Limitations (Cont'd) . i
i
' D. Appropriations and Expenditures ‘
(1) State 1
(a) All revenue collected and moneys received by
the State from any source whatsoever shall go into the treasury, and_
the General Assembly shall have no power to divert the same, or to
permit money to be drawn from the treasury, except in pursuance of
(Footnote #21 - Continued)
limit for the celebration of the Louisiana Purchase Centennial
and for the construction of water works. Ibid.

A further provision of this section allows borrowing in ex-
cess of this limit by cities of 75,000 or more population for the L
construction or purchase of public utility plants, the interest I
and principal of the bonds issued to be paid out of the earnings }

v of these plants. Ibid, adopted 1920. I

Similarly a city of less than 50,000 inhabitants may exceed '
the borrowing limit for the purpose of construction or purchase
of public utility plants. Constitution, Art. X, Sec. 12a,
adopted 1920.

There is no corresponding provision for cities between 50,000 I
and 75,000 inhabitants. )

f‘. A special section authorizes Kansas City to issue serial 1
bonds maturing from three to forty years after issue for public )
improvements, provided that bonded indebtedness of the city shall ,
not exceed the limits set forth in this section. Constitution,
Art. XIV, Sec. 14, adopted 1924.

The limitations as to taxation set forth in Art. 10, Sec. 11 ‘
of the Constitution, apply only to taxation for current expenses, ‘
and where taxes are levied to pay principal and interest on in-
debtedness incurred in accordance with this section such taxes
may be in excess of the rates set forth in Art. 12, Sec. 11.

Lamar Water and Electric Light Company vs. City of Lamar, 128 M0.
188, 51 S. W. 756 (1895), see page 6, footnote 15.

Sale of bonds by the City of Excelsior Springs, most of which
were purchased by the Federal Emergency Relief Administrator of
Public Works, to acquire and equip mineral water system for the
public use, held not to have created a "debt" within the meaning
of this section for the reason that the bonds were payable only
from income derived from the property purchased. State ex rel.

City of Excelsior Springs vs. Smith, 556 Mo. 1104, 82 S. W. (2d) ,
57 (1955).

An indebtedness of a city to be paid only from income ,
derived from the property purchased is not a debt within the
meaning of this section. Bell vs. City of Fayette, 525 Mo. 75,

28 S. W. (2d) 556 (1950).
Also bonds issued in drainage districts against special
/‘| assessments are not indebtedness within the meaning of this
section. State ex rel. Drainage Dist. No. 28 of New Madrid County
vs. Thompson, 528 M0. 728, 41 S. W. (2d) 941 (1951).
(Footnote forwarded)

 _ , , ,"1 wry—Twi):
m
12. Missouri E
11. Financial Powers and Limitations (Cont'd) y
D. Appropriations and Expenditures (Cont'd) E
(1) State (Cont'd) )
(
regular appropriations made by law. All appropriations of money by E
the successive General Assemblies shall be made in the following E
order: )
. First, For the payment of all interest upon
the bonded debt of the State that may become due during the term for ,
which each General Assembly is elected. 3
Second, For the benefit of the sinking fund, .
which shall not be less annually than two hundred and fifty thousand
dollars. - )
Third, For free public school purposes. E
Fourth, For the payment of the cost of E
assessing and collecting the revenue.
Fifth, For the payment of the Civil list.
Sixth, For the support of the eleemosynary ”a ‘
institutions of the State.
Seventh, For the pay of the General Assembly,
and such other purposes not herein prohibited as it may deem necessary;
but no General Assembly shall have power to make any appropriation of
money for any purpose whatsoever, until the respective sums necessary
for the purposes in this section specified have been set apart and
appropriated, or to give priority in its action to a succeeding over
a preceding item as above enumerated. 22/ ,
(Footnote #21 - Continued) ‘
, Authorized bonds of a municipality may be issued serially
) and sold in installments, where bonds of each installment mature
; within twenty years from its date, regardless of whether some of
the bonds are issued to mature more than twenty years from the
dates of preceding installments. State ex rel. School Dist. of
Kansas City vs. Thompson, 527 M0. 144, 56 S. W. (2d) 109 (1951).
22. Constitution, Art. IV, Sec. 43.
Another section provides that no money shall be paid out
of the State Treasury, except in pursuance of an appropriation
by law, nor unless a warrant for p