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Article VII.
Finance and Revenue.
Section 1. The fiscal year shall commence on the second Monday of January in each year, unless otherwise provided by law.
Sec. 2. The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person or corporation shall pay a tax in proportion to the value of his, her, or its property, except as in this Article hereinafter otherwise provided. The legislature may also impose a license tax, (both upon natural persons and upon corporations, other than municipal, doing business in this State); also a per capita tax. Provided, the legislature
