V. By adding at the end of section eleven of article four the following: "and the General Assembly may by general law provide for the selection of special or emergency judges to hold the Superior Courts of any county or district, when the judge assigned thereto, by reason of sickness, disability, or other cause, is unable to attend and hold said Courts, and when no other judge is available to hold the same. Such special or emergency judges shall have the power and authority of regular judges of the Superior Courts, in the courts which they are so appointed to hold; and the General Assembly shall provide for their reasonable compensation." [Sidenote: Elimination of obsolete sections.] VI. By striking out sections twenty, twenty-six, and thirty-three of article four. VII. By abrogating and striking out all the sections of article five and section nine of article seven, and inserting in lieu of said article five the following: ARTICLE V. _Revenue and Taxation._ [Sidenote: Taxes imposed only for public purposes. Consent of people or representatives.] SECTION 1. Taxes shall be imposed only for public purposes, by and with the consent of the people or their representatives in the General Assembly. [Sidenote: Subjects may by classified. Uniformity of taxes.] [Sidenote: Proviso: income from property already taxed.] [Sidenote: Separation of subjects.] SEC. 2. The General Assembly may, consistent with natural justice and equity, classify subjects of taxation; and all taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax: _Provided_, that no income shall be taxed when the property from which the income is derived is taxed; and, consistent with natural justice and equity, the General Assembly may separate subjects of taxation for State and local purposes. [Sidenote: State tax on real estate if subjects be separate.] SEC. 3. If the subjects of taxation be separated for State and local purposes, in a manner not allowed by law immediately prior to the adoption of this amendment, no part of the _ad valorem_ tax on real estate, except the real estate of public service corporations, shall be applied to State purposes. [Sidenote: Power to tax not surrendered. Property exempted.] [Sidenote: Property which may be exempted.] SEC. 4. The power to tax shall not be surrendered, suspended, or contracted away, but property belonging to the State, a county, or a municipality shall be exempt from taxation; and the General Assembly may exempt cemeteries, property held and used for educational, scientific, literary, charitable, or religious purposes; and also personal property of a natural person of a value not exceeding three hundred dollars ($300). [Sidenote: Limit of rate for State and county purposes.] [Sidenote: Limit of rate by cities and towns.] [Sidenote: Proviso: debts heretofore contracted and taxes heretofore authorized.]