South Dakota Amendment 3, State Revenue and Finance Structure Measure (1916)

South Dakota Amendent 3
Election date November 7, 1916
Topic Business taxes and Income taxes
Status Defeated
Type Legislatively referred constitutional amendment	Origin State legislature

South Dakota Amendent 3 was on the ballot as a legislatively referred constitutional amendment in South Dakota on November 7, 1916. It was defeated.

A "yes" vote supported revising Article XI of the constitution on revenue and finance to limit the general tax levy to two mills, allow the legislature to classify and selectively tax property, authorize income and privilege taxes on individuals and corporations, and remove the mandate to tax money, credits, investments, and bank loans.

A "no" vote opposed revising Article XI of the constitution on revenue and finance to limit the general tax levy to two mills, allow the legislature to classify and selectively tax property, authorize income and privilege taxes on individuals and corporations, and remove the mandate to tax money, credits, investments, and bank loans.

Election results

South Dakota Amendent 3
Result		Votes	Percentage
Yes		43,793	44.07%
No		55,568	55.93%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Amendent 3 was as follows:

“

To revise the entire Article XI of the constitution on "revenue and finance." The constitution as it now stands authorizes the legislature to make an annual tax levy of two mills for ordinary purposes, two mills more to pay internet and principal on the public debt, and a sufficient amount in addition to pay any deficiency in general expenses that there may be from the preceding year; whereas this amendment limits the possible tax levy to two mills for all purposes. The constitution now provides that all taxes shall be uniform upon all property; whereas this amendment authorizes the legislature to classify property, and to determine what class or classes of property shall be subject to taxation. The constitution now provides that the franchises and incomes of corporations shall be considered in taxing them, whereas this amendment authorizes a tax upon the income, privileges, and occupations of both corporations and individuals, with reasonable exceptions, and provides that franchises and licenses to do business within this state may be considered in taxing firms companies and corporations. The constitution now requires the legislature to provide for the taxing of moneys, credits and investments, and the loans of banks and bankers; whereas this amendment contains no such requirement, but, as above stated, this amendment authorizes the legislature to classy and tax all property. There are certain other differences between this amendment and the present Article Xi, but the principal dufferences are those noted above.

”

Path to the ballot

See also: Amending the South Dakota Constitution

A simple majority vote is required during one legislative session for the South Dakota State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 36 votes in the South Dakota House of Representatives and 18 votes in the South Dakota State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

See also

1916 Measures

• 1916 Measures
• Business taxes on the ballot
• Income taxes on the ballot
• Property taxes on the ballot
• 1916 legislative sessions

South Dakota

• South Dakota ballot measures
• South Dakota ballot measure laws

News and analysis

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

External links

• South Dakota Political Almanac, 1890-2012 Ballot Measure Results