xt7qz60bzt2k https://exploreuk.uky.edu/dips/xt7qz60bzt2k/data/mets.xml North Dakota United States. Works Progress Administration Lowe, Robert C.(Robert Chapin), 1907- Eckler, A. Ross, 1901-1991 Lander, David S. 1936 13 p.; 27 cm. UK holds archival copy for ASERL Collaborative Federal Depository Program libraries. Call Number Y 3.W 89/2:36/N 81d books English Washington DC: Works Progress Administration This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. North Dakota Works Progress Administration Publications Public welfare -- Law and legislation -- North Dakota Social workers -- Legal status, laws, etc. -- North Dakota Constitutional law -- North Dakota Analysis of Constitutional Provisions Affecting Public Welfare in the State of North Dakota text Analysis of Constitutional Provisions Affecting Public Welfare in the State of North Dakota 1936 1936 2019 true xt7qz60bzt2k section xt7qz60bzt2k ,1 711;”: ; ‘ ‘ TNIYTRSITY OI: KENTlUlcllivlerl
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DECEMBER 1, 1956



This bulletin is one of a series presenting
State constitutional provisions affecting public wel-
fare, prepared to supplement the State by State di-
gests of public welfare laws so as to provide in ab-
stract form the basis for the public welfare services
of the several States.

‘ The provisions quoted are those concerned
directly with public welfare administration and such
others as may substantially affect a public welfare
program, even though only indirectly related. It
would be impossible to consider within the limits of
this study every remotely connected constitutional

. provision. The indirectly related provisions in-
. eluded, therefore, have been restricted to those con-
cerning finance, legislation, and the methods of con-

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
powers and limitations.

 North Dakota

Incidence of Responsibility for Welfare Program 1

Financial Pcwars and Limitations
. Taxation and Assessments 2
Exemptions 5
Borrowing and Use of Credit 5
Other Income 8
Appropriations and Expenditures 9
Provisions Affecting Legislation 10
Constitutional Amendment or Revision 13

 North Dakota 1,
I. Incidence of Responsibility for Welfare Program
A. The following public institutions of the State are
permanently located at the places hereinafter named, each to have the
lands specifically granted to it by the United States in the act of
Congress approved February 22, 1889, to be disposed of and used in
such manner as the legislative assembly may prescribe subject to the
limitations provided in the article on school and public lands
contained in this Constitution . . . _2/
B. The state, any county or city, may make internal improve-
ments and may engage in any industry, enterprise or business, . . .
but neither the state nor any political subdivision thereof shall
otherwise loan or give its credit or make donations to or in aid of
any individual, association or corporation except for reasonable
support of the poor, nor subscribe to or become the owner of capital
stock in any association or corporation. g/
1. Constitution (1879), with all amendments to November 15, 1936.
. All citations are to the Supplement (1925) to the Compiled
Laws of North Dakota (1913).
2. Constitution, Art. XIX, Sec. 215.
The public institutions provided for in this section include, a
' g school for the deaf and dumb, and a State hospital for the insane.
" The following section of the Constitution makes land grants to
other public institutions. The institutions provided for include
a blind asylum and another State hospital for the insane.
Constitution, Art. XIX, Sec. 216.

A provision to this section states as follows:

"Provided, That no other institution of a character similar to any
one of those located by this article shall be established or
maintained without a revision of this Constitution. Ibid.

It has been held that the word "revision" in this section means
”amendment" so that new institutions may be provided for by amending
the Constitution, and the calling of a constitutional convention is'
not necessary for this purpose. State ex rel. Miller vs. Taylor,

22 N. D.‘ 562, 153 N. w. 1046 (1911).
3. Constitution, Arto XII, Sec. 185, as amended 1918. -

A tax levied for the purpose of providing pensions for public
school teachers was held not to contravene this section. The court
said a tax levied for such a purpose is not a donation to any
person, but is merely in the nature of an added salary allowance to

. public servants, and tends to increase the efficiency of the teachers.
State ex rel. Haig vs. Hauge, 3'7 N. D. 583, 164 N. W. 289 (1917).
(Footnote forwarded)

 2. North Dakota
11. Financial Powers and Limitations .
A. Taxation and Assessments
(1) State
(a) The legislative assembly shall provide for
raising revenue sufficient to defray the expenses of the state for
each year, not to exceed in any one year four mills on the dollar of
the assessed valuation of all taxable property in the state, to be
ascertained by the last assessment made for state and county purposes,
and also a sufficient sum to pay the interest on the state debt. 3/
(Footnote #3 — Continued)
The constitutionality of an act granting pensions to mothers
' of children 14 years of age and under, who were unable to otherwise
Support them, was not questioned in a case brought up on other
grounds. In re Walker, 49 N. D. 682, 193 N. W. 250 (1923).
Where a family lived in a North Dakota county for one year
and received no relief except some medicine for a daughter, it was
held that they had fulfilled the residence requirements for re-
ceiving relief, which were one year's residence without receiving
aid. Grand Forks County vs. Du Fault, - N. D. -, 267 N. W. 136
An act which authorized counties to issue bonds to procure
seed-grain for needy farmers resident therein was held valid and
not to violate this section because it was a measure intended for .
the "necessary support of the poor". State vs. Nelson County,
1 N. D. 88, 45 N. W. 33 (1890).
4. Constitution, Art. XI, Sec. 174.
Another section states that "the legislature may by law pro-
vide for the levy and collection of an acreage tax on lands with-
in the state in addition to the limitation specified in section 174
in Article II of the Constitution. The proceeds of such tax shall
be used to indemnify the owners of growing crops against damages
by hail, provided that lands used exclusively for public roads,
rights of way of common carriers, mining, manufacturing, or pastur-
age, may be exempt from.such tax." Constitution, Art. XI, Sec. 177,
adopted 1918.
The limitations of this section apply only to ad valorem prop-
erty taxes and have no relation to any other form of taxation.
The court held that the original intent of this section could
not have been put to an absolute maximum limitation on the power
of the State to levy taxes. Rather, that the only reasonable
construction that could be put on this section was to hold that
it applied to property taxes only, and other taxes could be
assessed without regard to this four mill limitation. State ex
rel. City of Fargo vs. Wetz, 40 N. D. 299, 168 N. W. 835
(Footnote forwarded)

 North Dakota 5.
. II. Financial Powers and Limitations (Cont'd)
A. Taxation and Assessments (Cont'd)
(1) State (Cont'd)
' (b) All taxable property except as hereinafter in
n this section provided, shall be assessed in the county, city, township,
village or district in which it is situated, in the manner prescribed
by law. The property, including franchises of all railroads operated
in this state, and of all express companies, freight line companies,
dining car companies, sleeping car companies, car equipment companies,
or private car line companies, telegraph or telephone companies, the
property of any person, firm or corporation used for the purpose of
furnishing electric light, heat or power, or in distributing the same
for public use, and the property of any other corporation, firm or
individual now or hereafter operating in this state, and used directly
or indirectly in the carrying of persons, property or messages, shall
be assessed by the State Board of Equalization in a manner prescribed
by such State board of (or) commission as may be provided by law . . . 5/
(0) Taxes shall be uniform upon the same class of
property including franchises, within the territorial limits of the
authority levying the tax . . . g/
(Footnote #4 - Continued)
The above case definitely overrules a former case, although not
. mentioning it by name, which had held that this section was intended
to limit the amount of revenue the State could raise for all pur-
poses, except to pay the interest on the State debt, and that conse-
quently the State could not spend an amount that would equal more
than four mills on the assessed valuation. State ex rel. Lenhart
vs. Hanna, 28 N. D. 585, 149 N. W. 573 (1914).
5. Constitution, Art. XI, Sec. 179, as amended 192?, Laws (1927), page

A State income tax law does not violate this section requir-
ing assessment to be made in the county, city, or village because
this section applies only to taxes on property, and an income tax
is not a tax on property but is !a tax upon something which the
owner of the property . . . has received in addition to the prop-
erty which produced the income". State ex rel. Haggart vs.
Nichols, - N. D. -, 265 N. W. 859 (1955).

6. Constitution, Art. XI, Sec. 176, as amended 1918.

"In this State the Legislative power to classify property for
purposes of taxation is subject only to the limitation against
arbitrary classification imposed by the due process and equal pro-
tection clauses in the Fourteenth Amendment to the Constitution of
the United States." State ex rel. Haggart vs. Nichols, - N. D. -,
265 N. I. 859, 867 (1935).

The Legislature may divide property into classes for the pur—
pose of taxation, but such classes must be reasonable. A tax
(Footnote forwarded)

 4. North Dakota
II. Financial Powers and Limitations (Cont'd) .
A. Taxation and Assessments (Cont'd)
(1) State (Cont'd)

(d) No tax shall be levied except in pursuance of
law, and every law imposing a tax shall state distinctly the object
of the same, to which only it shall be applied. 1/

(e) The legislative assembly may provide for the
levy, collection and disposition of an annual poll tax of not more
than one dollar and fifty cents on every male inhabitant of this
state over twenty-one and under fifty years of age, except paupers,
idiots, insane persons and Indians not taxed. §/

(2) Counties
No provision.
{Footnote #6 - Continued;
levied on the owners of mineral rights to lands, which was appor-
tioned according to the number of acres to which the mineral rights
extended, was held invalid under this section. The court held that
since this apportionment had no relation to the type,or value or
the minerals contained in the land, that it was not a reasonable
classification. Northwestern Improvement Company vs. state,
57 N. D. l, 220 N. w. 456 (1928). .
7. Constitution, Art. XI, Sec. 175.

The provisions of this section do not inhibit the Legislature
from appropriating to another purpose a surplus remaining after
the accomplishment of the purpose for which the tax was imposed.

So a statute transferring a surplus in the State hail insurance .
fund to the school fund was held valid. State ex rel. Sathre vs.
Hopton, - N. D. -, 265 N. W. 395 (1936).

This section does not require a detailed enumeration of the
object of the tax, and a statute directing that a certain amount
of the county tuition fund be set aside for a State-wide teachers ‘
pension fund, was held valid, because the county tuition fund was
created for public school purposes and a teachers' pension is a
public school purpose. State ex rel. Haig vs. Hauge, 37 N.'D.

585, 164 N. l. 289 (1917).
8. Constitution, Art. XI, Sec. 180.

This section does not prevent the Legislature from imposing a
poll tax on women and on men over 50 years or age because the power
to tax is a sovereign power of the State, and all constitutional
provisions relating thereto are not grants of power, but are
limitations of power, and the power to tax cannot be limited by
implication, but only by positive declaration, expressed in clear,
unambiguous language. Aubol vs. Engeseth, - N. D. -, 262 N. W.

338 (1935).

 Nerth Dakota 5.
. II. Financial Powers and Limitations (Cont'd)
A. Taxation and Assessments (Cont'd)
(3) Other Local Units

The legislative assembly shall provide by general
law for the organization of municipal corporations, restricting their
powers as to levying taxes and assessments, borrowing money and con-

. tracting debts, and money raised by taxation, loan or assessment for
any purpose shall not be diverted to any other purpose except by
authority of law. 2/

B. Exemptions
(1) State

. . . The legislature may by law exempt any or all
classes of personal property from taxation, and within the meaning of
this section, fixtures, buildings and improvements of every character '
whatsoever, upon land, shall be deemed personal property. The property
of the United States and of the state, county and municipal corporations,
and property used exclusively for school, religious, cemetery, chari-
table or other public purposes, shall be exempt from taxation. Except
as restricted by this article, the legislature may provide for raising
revenue and fixing the situs of all property for the purpose of taxa-
tion. Provided, that all taxes and exemptions in force when this

. amendment is adopted shall remain in force until otherwise provided by
statute. 19/

' (2) Counties and Other Local Units

N0 provision - see Sec. II, par. B, (1), above.

C. Borrowing and Use Of Credit
(1) State '

(a) The state may issue or guarantee the payment of
bonds, provided that all bonds in excess of two million dollars shall
be secured by first mortgage upon real estate in amounts not to exceed
one-half of its value; or upon real and personal property of the state
owned utilities, enterprises or industries, in amounts not exceeding
its value, and provided further, that the state shall not issue, or
guarantee bonds upon property of state owned utilities, enterprises or
industries in excess of ten million dollars. 11/

9. Constitution, Art. VI, Sec. 150.
Under this section the Legislature is given plenary control
over the taxing power of municipalities. State ex rel. City of
, Fargo vs. Wetz, 40 N. D. 299, 168 N. W. 855 (1918).
10. Constitution, Art. XI, Sec. 176, as amended 1918.
11. Constitution, Art. XII, Sec. 182, as amended 1924.
(Footnote forwarded)

 6. North Dakota
II. Financial Powers and Limitations (Cont'd) .
C. Borrowing and Use of Credit (Cont'd)
(1) State (Cont'd) ,
No further indebtedness shall be incurred by the
state unless evidenced by a bond-issue, which shall be authorized by
law for certain purposes, to be clearly defined. Every law authorizing
a bond issue shall provide for levying an annual tax, or make other pro-
vision, sufficient to pay the interest semi-annually (semiannually), and
the principal within thirty years from the date of the issue of such bonds
and shall specially appropriate the proceeds of such tax, or of such other
provisions to the payment of said principal and interest, and such
appropriation shall not be repealed nor the tax or other provisions dis-
continued until such debt, both principal and interest, shall have been
paid. No debt in excess of the limit named herein shall be incurred
except for the purpose of repelling invasion, suppressing insurrection,
defending the state in time of war or to provide for the public defense
in case of threatened hostilities. 11/
A decision of the court construes this section as it existed
, by an amendment of 1918 and prior to the amendment of 1924. The
only change made by the amendment of 1924 is that under it a tax
must be levied to pay off the principal of the debt within 50
years of the date of the_issuance of the bonds while under the
amendment of 1918 this 30 year period ran from the date of the
passage of the law authorizing the bonds. The other provisions .
of the two sections were the same.

Shortly after the 1918 amendment was adopted, the Legislature
passed a statute providing for the issuing of bonds in the sum of
$2,000,000, the proceeds of which were to be used for buying all
the stock in the State Bank of North Dakota. The Secretary of
State refused to certify the full issue of these bonds as being
within the constitutional debt limit, and an action of mandamus
was brought to compel him to do so. The court said: "The main
question to be determined in this case is: What is the debt
limit under section 182 of the Constitution as amended? The
state contends it is $2,000,000 in addition to the existing bonded
indebtedness. The defendant contends it is $2,000,000 less
$412,000 of existing bonds of indebtedness. . . . we are firmly
convinced that the contention of the state must be sustained".

The reasons given were that, considering all the surrounding cir-
cumstances, the section referred to future debts, and it was the
intention of the Legislature and the people that $2,000,000 in
bonds be authorized above the existing indebtedness. State vs.
Hall, 44 N. D. 536, 173 N. W. 763 (1919).

In a later case the question of whether or not this section
places any limitation on unsecured indebtedness was raised, and
the court held that, on the authority of the above case, there
was a limitation on such borrowing by the State; the limitation
(Footnote forwarded)

 North Dakota 7.

. II. flnanciflowers and Limitations (Cont'd)

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

(1) State (Cont'd)

(b) No bond or evidence of indebtedness of the
state shall be valid unless the same shall have endorsed thereon a
certificate, signed by the auditor and secretary of state, showing
that the bond or evidence of debt is issued pursuant to law and is
within the debt limit . . . 3/

(2) Counties and Other Local Units

(a) The debt of any county, township, city, town,
school district or any other political subdivision shall never
exceed five per centum upon the assessed value of the taxable property
therein; provided that any incorporated city may, by a two—thirds vote,
increase such indebtedness three per centum on such assessed value
beyond said five per centum limit, and a school district, by a majority
vote may increase such indebtedness five per centum on such assessed
value beyond said five per centum limit; provided also that any county
or city by a majority vote may issue bonds upon any revenue producing
utility owned by such county or city, or for the purchasing or acquiring
the same or building or establishment thereof, in amounts not exceeding
the physical value of such utility, industry or enterprise. ‘

In estimating the indebtedness which a city,

. county, township, school district or any other political subdivision
may incur, the entire amount, exclusive of the bonds upon said revenue
producing utilities, whether contracted prior or subsequent to the
adoption of this Constitution, shall be included; provided further,

' that any incorporated city may become indebted in any amount not ex-
ceeding four per centum of such assessed value without regard to the
existing indebtedness of such city for the purpose of constructing or
purchasing water works for furnishing a supply of water to the inhabi-
tants of such city, or for the purpose of constructing sewers and for
no other purposes whatever. All bonds and obligations in excess of the
amount of indebtedness permitted by this Constitution, given by any
city, county, township, town, school district, or any other political
subdivision shall be void. is]

(Footnote #11 - Continued)
being that set out in the case above. Sargent County vs. State,
47 N. D. 561, 182 N. W. 270, 294 (1921).

The State Bank of North Dakota is owned, controlled, and
operated by the State, but it is a separate entity from the State
itself, and is not subject to the constitutional restrictions on
creating indebtedness or lending credit imposed on the State.
Sargent County vs. State, 47 N. D. 561, 182 N. W. 270, 275 (1921).

12. Constitution, Art. XII, Sec. 187.
13. Constitution, Art. XII, Sec. 185, as amended 1920.
(Footnote forwarded)

 8. North Dakota
II. Financial Powers and Limitations (Cont 'd) .
C. Borrowing and Use of Credit (Cont'd)
(2) Counties and other Local Units (Cont'd)

' (b) Any city, county, township, town, school district,
or any other political subdivision incurring indebtedness shall at or
before the time of so doing, provide for the collection of an annual tax
sufficient to pay the interest and also the principal thereof when due,
and all laws or ordinances providing for the payment of the interest
or principal of any debt shall be irrepealable until such.debt be paid. lé/

D. Other Income
(1) State
All land, money or other property donated, granted or
received from the United States or any other source for a university,
school of mines reform school a ricultural colle e deaf and
(Footnote #13 - Continued)

A sewage disposal plant constitutes a part of the sewage
system of a city and the construction of such a plant constitutes
the construction of a sewer within the meaning of this section
which authorizes a city to become indebted in any amount not ex‘
ceeding four per cent or its assessed value without regard to the
existing indebtedness of such city for the purpose of "construct- .
ing sewers". Anderson vs. City of Fargo, 64 N. D. 178, 250 N. W.
794 (1933).

Bonds issued for the purpose of constructing or buying a
public utility plant payable solely out of the earnings of the
plant and not a general obligation of the city, do not constitute
a "debt" within the meaning of this section, and so the limita-
tions of this section dc not apply to such bonds. Thomas vs.
McHugh, 65 N. D. 149, 256 N. W. 765 (1934). Lang vs. City of
Cavalier, 59 N. D. 75, 228 N. w. 819 (1930).

Where the debt limitations of a county have already been
reached the county officers may still issue warrants for the current
expenses of the county in anticipation of the collection of taxes
already levied. Such warrants do not augment the existing indebted:
ness of the county because such revenues assessed and in the process
of collection may be considered as constructively in the treasury.
Darling vs. Taylor, 7 N. D. 538, 75 N. W. 766 (1898).

A school district may issue warrants in anticipation of tax
levies already made and such warrants do not constitute an "in-
debtedness" within the meaning of this section, because they are
a special charge against the income anticipated for the year.

Jones vs. Brightwood Independent School District No. 1, 65 N. D.
275, 247 N. w. 884 (1935).
14. Constitution, Art. XII, Sec. 184.

 North Dakota 9.
. II. Financial Powers and Limitations (Cont'd)
D. Other Income (Cont'd)
(1) State (Cont'd)
dumb asylum, normal school or other educational or charitable insti-
tution or purpose, and the proceeds of all such lands and other
property so received from any source, shall be and remain perpetual
funds, the interest and income of which, together with the rents of
all such lands as may remain unsold, shall be inviolably appropriated
and applied to the specific objects of the original grants or gifts.
The principal of every such fund may be increased but shall never
be diminished, and the interest and income only shall be used.
Every such fund shall be deemed a trust fund held by the state,
and the state shall make good all losses thereof. 15/
E. Appropriations and Expenditures
(1) State
No money shall be paid out of the state treasury except
upon appropriation by law and on warrant drawn by the proper officer,
and no bills, claims, accounts or demands against the state, or any
county or other political subdivision, shall be audited, allowed or paid
until a full itemized statement in writing shall be filed with the
. officer or officers, whose duty it may be to audit the same. 16/
' 15. Constitution, Art. IX, Sec. 159.
' other sections of the Constitution provide that certain
funds such as the proceeds of the public lands, escheats to the
State, and gifts to the State, shall be set aside as a trust fund
for school purposes. The fund may be added to but never dimin-
ished and all losses are to be made up by the State. The income
only may be used and the principal remains inviolate. These
sections further provide the manner in which State lands shall be
sold. A board is provided to administer this trust fund. Consti—
tution, Art. IX, Sec. 155-158, including sections 156 and 158 as
amended in 1935.
16. Constitution, Art. XII, Sec. 186.

- The money referred to in this section means the public funds
of the State raised by taxation and fees and used in carrying on
the State Government. Meney raised under the Workmen's Compen—
sation Act is not subject to the restrictions of this section
although the State treasurer is custodian of the fund. State ex
rel. Stearns vs. Olson, 43 N. D. 619, 175 N. W. 714 (1919).


 10. North Dakota
III. Provisions Affecting Legislation . ,
A. Regular Sessions of Legislature

(l) The sessions of the legislative assembly shall be
biennial, except as otherwise provided in this constitution. 12/

(2) No regular session of the legislative assembly
shall exceed sixty days, except in case of impeachment, . . . lg/

B. Special Sessions of Legislature

. . . He (the Governor) shall have power to convene the
legislative assembly on extraordinary occasions . . . lg]

C. Bowers of Initiative and Referendum

The legislative power of this state shall be vested in a
legislature consisting of a senate and a house of representatives.

The peeple, however, reserve the power, first, to propose measures
and to erect or reject the same at the polls; second, to approve or
reject at the polls any measure or any item, section, part or parts
of any measure enacted by the legislature. 20/

The first power reserved is the—initiative. Ten thousand

electors at large may propose any measure by initiative petition.

Every such petition shall contain the full text of the measure and

shall he filed with the secretary of state not less than ninety days

before the election at which it is to be voted upon. 20/ .

The second power reserved is the referendum. Seven thou-
sand electors at large may, by referendum petition, suspend the oper- '
ation of any measure enacted by the legislature, except an emergency
measure. But the filing of a referendum petition against one or more
items, sections or parts of any measure shall not prevent the remainder
from going into effect. Such petition shall be filed with the secretary
of state not later than ninety days after the adjournment of the session
of the legislature at which such measure was enacted. 39/

. . . If a referendum petition is filed against an emer-
gency petition (measure), such measure shall be a law until voted upon
by the sleetors. And if it is then rejected by a majority of the votes
cast thereon, it shall be thereby repealed. Any such_measure shall be
submitted to the electors at a special election if so ordered by the
Governor or if the referendum petition filed against it shall be signed
by thirty thousand electors at large. 39/

17. Constitution, Art. II, Sec. 55.
‘ The Legislature meets in odd years. Constitution, Art. II,
Sec. 53.
18. Constitution, Art. II, Sec. 56.
19. Constitution, Art. III, Sec. 75.

The powers of and the duties, and restrictions imposed upon a '
legislative assembly are the same whether in special or regular
session. State ex rel. Lenger vs. Olson, 44 N. D. 614, 176 N. W.
528 (1920).

20. Constitution, Art. II, Sec. 25, as amended 1918.
{Footnote forwarded) .

 North Dakota 7 ll.
. III. Provisions Affecting Legislation (Cont'd)

C. Egmers of Initiative and Referendum (Cont'd)

. . . The veto power of the Government shall not extend
to the measures initiated by or referred to the electors. No measures
enacted or approved by a vote of the electors shall be repealed or
amended by the legislature, except upon a yea and nay vote upon roll
call of two~tnirds of all the members elected to each house . . . 29/

D. Ifalislative_Enactment

(1) Ho act of the legislative assembly Shall take effect
until July lst after the close of the session, unless the legislature
by a vote of two-thirds of the members present and voting, in each
house shall declare it an emergency measure, whicn declaration snall
be set forth in the act; provide , nowever, that no act granting a
franchise or special privilege, or act creating any vested right or
interest other than in the state, snall be declared an emergency
measure. An emergency measure shall take effect and be in force from
and after its passage and approval by the governor. 21/

(2) The legislative assembly shall not pass local or
special laws in any of the following enumerated cases, that is to
say: . . .

23. ,For the assessment or collection of taxes . . .
29. fixempting property from taxation . . . 32/
. (Footnote (7320 - Continued)
_ mhe section also provides the manner of voting upon such
measures. Ibid.
21. Constitution, Art. II, Sec. 67, as amended 1918.

An emergency measure remains a law after the filing of a
referendum petition, unless, and until, it is rejected by the
voters. See page 10, Sec.III, par. C.

This section applies to special sessions as well as to
regular biennial sessions. Consequently a measure passed at a
special session cannot go into effect until the July first follow-
ing the session, unless it is declared an emergency measure.

State ex rel. Langer vs. Olson, 44 N. D. 614, 176 W. W. 528 (1920).
22. Constitution, Art. II, Sec. 69.

An inheritance tax statute which provided a greater rate of
taxation on property passing to a nephew or niece than on property
passing to a cousin, uncle, or aunt held not to violate this sec—
tion or section 70 of the Constitution. The court said that even
if this be considered a tax it does not violate the Constitution,
but it is not really a tax since succession of property is allowed
only by permission of the State, and the State can reserve any
part or all of this property to itself. Strauss vs. State,

36 N. D. 594, 162 N. W. 908 (1917). For Sec. 70, see page 12,
Sec. III, par. D, (3), of this heading.

 12. North Dakota '
III. Provisions Affecting Legislation (Cont'd) .

D. Legislative Enactment (Cont'd)

(3) In all other cases where a general law can be made
applicable, no special law shall be enacted; nor shall the legisla—
tive assembly indirectly enact such special or local law by the
partial repeal of a general law . . . fig/

(4) Every bill shall be read two separate times, but the
first and second readings may not be upon the same day; and the first
reading may be by title of the bill only, unless upon such first read-
ing, a reading at length is demanded. The second reading shall be at
length. No legislative day shall be shorter than the natural day. 2g]

(5) The provisions of this Constitution are mandatory
and prohibitory unless, by express words, they are declared to be
otherwise. 35/

(6) No bill shall embrace more than one subject, which
shall be expressed in its title, but a bill which violates this pro-
vision shall be invalidated thereby only as to so much thereof as
shall not be so expressed. 26/

(7) The general appropriation