Section 6 Constitution of 1865

• Library: Tax Law 2009

The economic and political changes that occurred during the Civil War were the impetus for the Constitution of 1865. The taxation provisions of the Constitution of 1865 and the statutes promulgated under them are most significant for the state and federal constitutional litigation they engendered. Thus, article IV, § 27, of the Missouri Constitution of 1865, which specifically prohibited the exemption of real and personal property from taxation, resulted in a line of decisions, the most notable of which...