Michigan Income Tax Amendment (1922)

Michigan Income Tax Amendment
Election date November 7, 1922
Topic Income taxes
Status Defeated
Type Legislatively referred constitutional amendment	Origin State legislature

Michigan Income Tax Amendment was on the ballot as a legislatively referred constitutional amendment in Michigan on November 7, 1922. It was defeated.

A “yes” vote supported allowing for the enactment of an income tax.

A “no” vote opposed allowing for the enactment of an income tax.

Election results

Michigan Income Tax Amendment
Result		Votes	Percentage
Yes		180,176	36.00%
No		320,269	64.00%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Income Tax Amendment was as follows:

“

VOTE ON PROPOSED AMENDMENT TO THE CONSTITUTION Relative to Authorizing the Enactment of an Income Tax Law.     Amendment to Section 3 of Article X of the Constitution authorizing the enactment of an income tax law, it being proposed that said section be amended to read as follows:     "Sec. 3. The legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law. Provision may be made by law for a tax of not to exceed four per centum upon or with respect to the net gains, profits and incomes, from whatever source derived, which tax may be graduated and progressive and which may provide for reasonable exemptions. For the purposes of such tax, property and persons, firms and coporations, upon which such tax may operate may be classified; Provided, That the legislature shall provide by law a uniform rule of taxation for such proeperty as shall be assessed by the State Board of Assessors, and the rate of taxation on such property shall be the rate which the State Board of Assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes." YES NO

”

Full Text

The full text of this measure is available here.

Path to the ballot

See also: Amending the Michigan Constitution

A two-thirds vote is required during one legislative session for the Michigan State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 74 votes in the Michigan House of Representatives and 26 votes in the Michigan State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

See also

1922 Measures

• 1922 Measures
• Income taxes on the ballot
• 1922 legislative sessions

Michigan

• Michigan ballot measures
• Michigan ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• University of Michigan Press, "The Initiative and Referendum in Michigan," 1940