Page:North Dakota Reports (vol. 48).pdf/482

 able Property.” It will be seen that the last clause of the title introduces for the first time the subject of the limitation of taxes levies. § 1, of the bill deals with the subject of exemptions by amending two paragraphs or subsections of the preexisting statute, chap. 223 of the Session Laws of 1919. It does not purport to reenact the section in its entirety in the amended form—the remaining paragraphs or subsections of the statute not being incorporated in the bill. § 2 of the bill embraces a subject matter that formed no part of the original bill as it passed the house. It limits the amount of taxes that may be levied in political subdivisions to one- third of the combined levies for the years 1918-19-20 and provides that this limitation may be exceeded by twenty-five percent if authorized by a majority vote of the electors of political subdivisions. ‘Reading and comparing House Bill twenty-five as originally introduced with the statute which it was designed to.amend, the purpose of the bill is so clear that it is not capable of being misunderstood. It was designed for the sole purpose of removing the exemptions from structures and improvements on agricultural lands, city, town and village lots, household goods and furnishings, clothing and personal belongings, mechanics’ and farmers’ tools, implements and equipment. The bill was so framed that this change would be effected by dropping from the law paragraphs or subsections numbered 10 to 15, both inclusive; that is, the entire section was to be amended and reenacted omitting the subsections embracing the specific exemptions stated. The act did not relate in any manner to the subject of levying taxes for the support of the various political subdivisions. When the bill was amended in the Senate, the en- tire subject matter originally contained in the body of the bill was stricken out and there appeared in its stead a re-statement of two subsections which would have been entirely repealed had the original bill passed. These are subsections 11 and 15. They relate respectively to structures and improvements on village, town and city lots and to the tools. implements and equipment of the farmer. The Senate amendment reduced these exemptions in each instance from $1000.00 to $500.00. This is the only part of the bill as amended in the Senate which deals with the subject matter contained in the original bill as introduced and passed in the House. To state the matter succinctly, the relation between the original Lill as passed by the House and the bill as amended in the Senate and as ultimately passed both houses, is this: The original bill would have repealed entirely the exemptions in favor of improvements implements and tools along with other exemptions, whereas the amended bill merely