Secretary of State No.
LAND TAXATION. Initiative measure effective January 1, 1917, amending Article XIII of Constitution. Declares all public revenues shall be raised by taxation of land values, exclusive of improvements: forbids tax or charge for revenue on labor product, occupation, business or person : permits assessment of incomes and inheritances for old age pensions, mothers' endowments and workingmen's disemployment and disability insurance. Declares land shall be equally assessed according to its value for use or occupancy, disregarding man's work thereon, such value determinable in municipalities and wherever else practicable by "Somers System" or other means of exact computation from central locations.
Land Taxation California Initiative 1916-p-1 (1916).