North Carolina Amendment 7, Taxation and Revenue Article Revision Amendment (1914)

North Carolina Amendment 7
Election date November 3, 1914
Topic Property and Taxes
Status Defeated
Type Legislatively referred constitutional amendment	Origin State legislature

North Carolina Amendment 7 was on the ballot as a legislatively referred constitutional amendment in North Carolina on November 3, 1914. It was defeated.

A "yes" vote supported this constitutional amendment to repeal and replace Article V of the North Carolina Constitution, which governed taxation and revenue, with new provisions that would have: allowed the legislature to classify taxable subjects, provided that taxes remain uniform within each class; prohibited the use of real estate taxes for state purposes; provided tax exemptions for state, county, and municipal property, cemeteries, and properties used for educational, scientific, charitable, or religious purposes; provided an exemption for personal property valued up to $300; capped taxes on real estate and personal property at 66-2/3 cents per $100 for state and county purposes and 75 cents per $100 for cities and towns, unless voters approve a higher rate; required a poll tax of up to $2 per year for males aged 21 to 50, with revenue allocated toward education and public assistance; prohibited the General Assembly from creating new state debt unless a tax was included to cover interest and repayment; and prohibited the state from lending its credit to individuals, associations, or corporations without voter approval.

A "no" vote opposed this constitutional amendment, keeping Article V of the North Carolina Constitution unchanged and maintaining the existing provisions on taxation and revenue.

Election results

North Carolina Amendment 7
Result		Votes	Percentage
Yes		50,520	42.57%
No		68,148	57.43%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Amendment 7 was as follows:

“

Striking out Article V, and Section 9 of Article VII, and substituting therefor an Article to Revise and Reform the System of Revenue and Taxation [ ] Yes [ ] No

”

Full Text

The full text of this measure is available here.

Path to the ballot

The North Carolina State Legislature can refer statewide ballot measures, in the form of constitutional amendments and bond issues, to the ballot for statewide elections.

North Carolina requires a 60% vote in each legislative chamber during a single legislative session to refer a constitutional amendment to the ballot. That amounts to a minimum of 72 votes in the North Carolina House of Representatives and 30 votes in the North Carolina Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

Statutes, including bond issues, require a simple majority vote in each legislative chamber during one legislative session and the governor's signature to appear on the ballot.

See also

1914 Measures

• 1914 Measures
• Taxes on the ballot
• Property on the ballot
• 1914 legislative sessions

North Carolina

• North Carolina ballot measures
• North Carolina ballot measure laws

News and analysis

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

External links

• Amendments to the constitution of North Carolina, 1776-1996