The taxing power of counties has been increased considerably since 1883, In 1890 article 8, section 9 of the constitution was amended so as to empower the legislature to authorize an additional road and bridge tax not to exceed 15 cents, and its levy was made subject to a majority vote of the qualified property taxpaying voters. This was carried into effect in 1891.2 In 1901 the provision of the constitution permitting coast counties to construct seawalls and breakwaters was given statutory effect, and a tax not exceeding 50 cents when voted by a two-thirds majority of the qualified property taxpaying voters, was authorized.3 In 1906 article 8, section 9 was amended to permit a jury tax of 15 cents, and this was given statutory effect in 1907.4 The present (1915) taxing powers of counties is, except for debts incurred prior to the amendment in 1883 and except in coast counties, 95 cents, 15 cents of which is subject to majority vote of the property taxpaying voters.5

A feature of local taxation within recent years is the appearance of special districts of various kinds. Until the constitutional amendment of 1883, the legislature was limited in the creation of independent school districts to cities and towns. Where there was not an independent district the community school system, with no special taxing power, was in effect. The amendment of 1883 gave the legislature the power to form school districts within the counties of the state and to authorize a tax not to exceed 20 cents on the $100 valuation to be levied in such districts upon vote of two-thirds of the qualified property taxpaying voters.6 In 1908 article 7, section 3, was amended, and the maximum tax which could be levied by an independent school district was increased to 50 cents. The employment of this tax was made subject to a majority vote of the qualified property taxpaying voters.1 Article 7, section 3, was again amended in 1909. The limit of the taxing power remained at 50 cents, but it was provided that districts could be composed of territory wholly within a county or in parts of two or more counties.2 It was provided in the amendments of 1883, 1907 and 1909 that the limitation upon the school district tax did not apply to incorporated cities or towns which were independent school districts. Since 1905 their limit has been 50 cents, subject to a two-thirds majority vote of the property taxpaying voters.3

1 Rev. Civil Stats., 1911. art. 1050.

2 Laws of 1891, p. 51. Laws of 1913, Reg. Sess., p. 30.

3 Laws of 1901, First Called Sess., p. 23.

4 Laws of 1907, p. 39.

5 Rev. Civil Stats., 1911, art. 2242.

6 Art. 7, sec. 3. Laws of 1884, p. 38. In 1884, 53 counties were exempted from the provisions of the district system; in 1885, 90 counties; in 1888, 88 counties. Since 1888 the number exempted has declined. In 1909 the community system was abolished; Laws of 1909, p. 17.

Pursuant to an amendment in 1904 of article 3, section 52, of the constitution, special districts for various purposes have been authorized with power to issue bonds and to levy and collect taxes to pay the interest and to contribute to a sinking fund of such bonds. In 1905 drainage districts and irrigation districts, and in 1909 road districts, navigation districts, and levee and overflow districts were provided for by statute.4

The taxing power for any or all of these purposes is limited by the constitutional provision that the debt created shall not exceed one-fourth of the assessed valuation of real property of the district, and that the total bonded indebtedness of any city or town shall not exceed the limits imposed by other provisions of the constitution.5 School and other districts which are subdivisions of counties and which make use of the county assessor for assessing district taxes can not employ higher valuations than those for state and county purposes, but this limitation does not apply when they have different assessing and collecting officers from the county.1

1 Laws of 1909, p. 17.

2 Laws of 1911, Reg. Sess., p. 200. The tax limit of both common school and independent school districts is the same. Rev. Civil Stats., 1911, title 48, chaps. 15 and 16.

3 Rev. Civil Stats., 1911, title 48, chap. 17.

4 Laws of 1905, pp. 212, 235. Laws of 1909, p. 23. Laws of 1907, p. 78. Laws of 1909, pp. 32, 140, 185. Laws of 1909, p. 271. Laws of 1911, Reg. Sess., p. 245. Levee and overflow districts are called "improvement districts." Laws of 1913, Called Sess., p. 89.

5 Art. 3, sec. 52. The other provisions of the constitution here referred to are the tax limits of the several classes of towns and cities which are $2.50 for special law cities and 25 cents for general law cities. The issue of bonds and taxation therefor in the case of all districts is conditional upon a two-thirds majority vote of the property taxpaying voters.

It is not possible to state the total tax rate which may be imposed upon property, because of the undefined taxing power for debts, the different taxing powers of the coast and interior counties, the several classes of towns and cities, and the inclusion of cities and counties within districts. The average ad valorem tax per $100 of assessed valuation may be found, however, though it gives but an idea of the real weight of taxation, because the ratio of assessed to true values of property has varied from decade to decade. The average ad valorem tax rates for both state and local purposes per $100 of assessed value and per $100 of estimated true value were as follows:

1 Miller v. Vance, 180 S. W. Rep., 739 (1915). See Rev. Civil Stats., 1911, arts. 2862 and 2853.