The intention of all tax laws is to have every citizen's contribution bear the same proportion to the whole amount to be raised that his possessions bear to the aggregate property of all the owners in the commonwealth.
EXEMPT FROM TAXES
All our state laws exempt from taxation certain kinds of property.
The state cannot tax the property held by itself for the common use.
The buildings and related properties of religious bodies and societies are not taxable.
Such educational institutions as colleges, seminaries, and private charities are not taxed.
Cemeteries and other places where the dead are disposed of are not taxed.
County buildings, city parks, public schools, penal institutions, fair grounds for public use and similar property is never taxed.
INSUFFICIENT TAXES
There have been times in the life of the Government, and in the building up of the states, when the funds necessary for maintenance from taxes, heavy though these have been at times, have not been sufficient to meet the essential expenditures.