Taxes can be imposed for any constitutionally valid public purpose but not for purely private purposes (Green v. Frazier, 1920; Weismer v. Village of Douglas, 1876). The taxing power of the state is an attribute of sovereignty and exists apart from this article, though it is limited by the state and federal constitutions (Shapiro v. City of New York, 1973). Article III, section 1, as well as section 1 of this article, confers upon the legislature the exclusive power to tax. This article largely declares existing statutory law and serves as a guarantee against...
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