Article XII provides that the creation of corporations, as well as amendment to their charters, be provided by general laws which may be amended or repealed by the General Assembly. The General Assembly is not permitted to regulate the affairs of any corporation or to give it any rights, powers or privileges by special act. The State Corporation Commission is the unit of the state government through which all charters and amendments are issued. Therefore, the State Corporation Commission carries out all the provisions of the Constitution and of the laws for the creation, visitation, supervision, regulation and control of corporations chartered by, or doing business in, the state. The State Corporation Commission consists of three members elected by members of the General Assembly for a six-year term. Among other duties, the commission prescribes rates of railroads and telephone companies. Because of the numerous incorporated businesses operating in Virginia, this commission exercises broad, economic authority on behalf of the welfare of the state. Article XIII concerns Taxation and Finance. The General Assembly has the authority for levying taxes, for appropriating revenue, and, in most instances, is empowered to specify and determine which goods and services shall be taxed by state and/or local government. All state, local or municipal taxes must be uniform and must be levied and collected according to general laws. State income taxes are levied on incomes over six hundred dollars per year. License taxes and state franchise taxes are levied upon businesses. A state capitation or poll tax of one dollar and a half is levied on every resident of the state at least twenty-one years of age; one dollar of which is to be used exclusively for public free schools and the remainder returned to the county or city treasurer to be used for local purposes. Local taxes are also levied on real estate and personal property. Property exempt from taxation by Article XIII includes property owned directly or indirectly by the Commonwealth or any local unit of government, buildings, land and furnishings owned and used exclusively for religious organizations or for benevolent or charitable organizations and private or public burying grounds or cemetries. Before any money can be paid from the State Treasury, appropriations must be made by law. No such appropriation can be made which is payable more than two and a half years after the end of the session of the General Assembly at which the law is enacted. Article XIV primarily pertains to Homestead Exemptions. Certain homestead exemptions are authorized. Furthermore, this Article prohibits the General Assembly from passing a law staying the collection of debts. The General Assembly is authorized to provide the conditions on which a householder may set apart for himself and family a homestead on certain property. _The Amendment Process_