The Constitution of the Commonwealth of Kentucky is the document that governs the Commonwealth of Kentucky . It was first adopted in 1792 and has since been rewritten three times and amended many more. The later versions were adopted in 1799, 1850, and 1891.
86-566: The first constitutional convention of Kentucky was called by Colonel Benjamin Logan on December 27, 1784, in Danville , the seat of Lincoln County, Virginia . Over the next eight years, ten constitutional conventions were called, each making some progress toward a viable constitution. The state's first constitution was accepted by the United States Congress on June 1, 1792, making Kentucky
172-655: A National Constituent Assembly ( Assemblée nationale constituante ) was formed when representatives assembled at the only location available – a tennis court – and swore the Tennis Court Oath on June 20, 1789, promising that they would not adjourn until they had drafted a new constitution for France. Louis XVI recognized the validity of the National Constituent Assembly on June 27, 1789. See also 1848 French Constituent Assembly election . Parlamentarischer Rat (Parliamentary Council) (1948) – Drafted
258-464: A broadcast calendar as the basis for their fiscal year. Fiscal years' names are often shortened based on the year in which they end ; for example, "fiscal year 2023-2024" and "FY24" are synonymous. The fiscal year for individuals and entities to report and pay income taxes is often known as the taxpayer's tax year or taxable year. Taxpayers in many jurisdictions may choose their tax year. Some federal countries, such as Canada and Switzerland, require
344-405: A sinking fund for the liquidation of the state's debt, which had climbed to $ 4.5 million. To prevent the debt from climbing too high in the future, the 1850 Constitution mandated a maximum of $ 500,000 of indebtedness for the state. At the time, this represented about a year's worth of revenue for the state, but this provision remains in the current Kentucky Constitution, even though receipts in
430-490: A "future" constitution of Israel, as well as "regular" statutory legislation. Fiscal year A fiscal year (also known as a financial year , or sometimes budget year ) is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis but generally with
516-562: A Constituent Congress was formed with the participation of the States and it enacted the 1824 Constitution . Many disputes aroused between federalists and centralists, which resulted in political instability and in 1836 the Siete Leyes (Seven Laws) were enacted. The Siete Leyes dissolved the federation and created a unitary republic, but that ended in 1846 when the Constitutive and Reforms Act
602-443: A January–December financial year, becoming the first Indian state to do so. But later it dropped the idea due to Many financial & accounting error. In Indonesia , since 2001, the fiscal year is the calendar year, 1 January to 31 December. Until 2000, the fiscal year ran from 1 April to 31 March; fiscal year 2000 ran from 1 April to 31 December. In Iran , the fiscal year usually starts on 21st or 22 March (1st of Farvardin in
688-471: A convention, a measure that failed every two years from 1873 to 1885, finally receiving the necessary majority in 1888 and 1889 after the General Assembly called for a registration of all eligible voters in 1887. The convention began September 8, 1890. For the first time, ratification of the constitution required a referendum of the citizens. At the same time, the 1891 Constitution did little to ameliorate
774-486: A fiscal year basis, but others are charged on an anniversary basis. Some companies, such as Cisco Systems , end their fiscal year on the same day of the week each year: the day that is closest to a particular date (for example, the Friday closest to 31 December). Under such a system, some fiscal years have 52 weeks and others 53 weeks. The calendar year is used as the fiscal year by about 65% of publicly traded companies in
860-400: A method of amendment, and the 1799 Constitution made it even more difficult to call a constitutional convention . The 1799 Constitution was regressive for blacks as well. It retained the pro-slavery provisions of the original constitution untouched, but went a step further by disenfranchising free blacks, mixed-race persons and Indians. By 1828, some in the General Assembly began calling for
946-401: A new constitution and passed it unanimously with 25 votes and no abstentions. On 20 October 2012 the parliament put the bill to a national referendum, in which 67% of the voters supported the bill. Further, 67% of the voters supported equal voting rights (one person, one vote) and 83% supported national ownership of natural resources, two key provisions of the bill. Parliament has failed to ratify
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#17328517481531032-470: A new constitution for Sri Lanka . Constituent Assembly of Turkey was established in 1961 after the 1960 Turkish coup d'état to prepare a democratic constitution . The constitution was prepared and approved by the voters in a referendum of 1961. The U.S. Constitutional Convention drafted the still-current United States Constitution in 1787. Its delegates were appointed by the states, not directly elected, and not all states sent delegates; moreover,
1118-568: A new constitutional convention. However, because the 1799 Constitution made the calling of a convention such an arduous task, it took more than twenty years to call the convention, which finally convened in Frankfort on October 1, 1849. One major item of dissatisfaction with the 1799 Constitution was the appointment of so many officials by the governor. This was addressed in the 1850 Constitution by making all state officials, even judges, popularly elected and imposing term limits on these offices. While
1204-490: A single ticket. Prior to the amendments, the two offices were sometimes inhabited by members of different parties. See also Lieutenant Governor of Kentucky In 1996, Sections 180 and 187 of Kentucky's Constitution were amended to remove language that allowed local governments to levy a poll tax on each person residing within the county or the city, and to remove language requiring that separate schools for "white" and "colored" children be maintained. In 2004, Kentucky became
1290-661: A situation that led to the dissolution of Congress by Iturbide on October 31, 1822, without a formal Constitution being enacted. After the dissolution of Congress, Iturbide created the National Instituent Junta , which enacted the Provisional Political Bylaws of the Mexican Empire on December 18, 1822. The dissolution of Congress had resulted in an armed revolution under the Plan de Casa Mata , which called for
1376-402: A state, a constitution cannot normally be modified or amended by the state's normal legislative procedures in some jurisdictions; instead a constitutional convention or a constituent assembly, the rules for which are normally laid down in the constitution, must be set up. A constituent assembly is usually set up for its specific purpose, which it carries out in a relatively short time, after which
1462-400: A year ending 30 June on the following dates: Victoria changed in 1870, South Australia in 1874, Queensland in 1875, Western Australia in 1892, New South Wales in 1895 and Tasmania in 1904. The Commonwealth adopted the near-ubiquitous financial year standard since its inception in 1901. The reason given for the change was for convenience, as Parliament typically sits during May and June, while it
1548-428: Is a body assembled for the purpose of drafting or revising a constitution . Members of a constituent assembly may be elected by popular vote , drawn by sortition , appointed, or some combination of these methods. Assemblies are typically considered distinct from a regular legislature , although members of the legislature may compose a significant number or all of its members. As the fundamental document constituting
1634-629: Is granted 12 months to draft a new constitution, which has to be ratified by referendum once written, with compulsory voting . Immediately after the 1948 Costa Rican Civil War that overthrew the Rafael Angel Calderón Government, the leaders of the victorious side called for the election of a Constituent Assembly in the same year. The Assembly successfully drafted and approved the current Costa Rican Constitution. The Danish Constituent Assembly ( Danish : Den Grundlovgivende Rigsforsamling ; lit. The Constitution giving Assembly of
1720-723: Is known as Constitution Day in Denmark. The European Convention (2001) drafted the Constitution for Europe for approval by the European Council and ratification by the member states . This constitution was abandoned after being rejected in French and Dutch referendums , and was replaced by the Treaty of Lisbon in 2007. During the French Revolution (from July 1789 to September 1791)
1806-699: The Basic Law of the Federal Republic for ratification by the Länder . This council was not recognized as legitimate by Soviet-occupied East Germany , which drafted its own constitution in 1949 and would not accept the Basic Law until German reunification in 1990. On 27 November 2010, Iceland held an election for a constitutional assembly , with 522 people competing for 25 delegate seats. The assembly, in session for four months from early April until late July 2011, drafted
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#17328517481531892-802: The Polish-Russian War of 1792 and the Third Partition of Poland . The Philippines has had several conventions: The Russian Constituent Assembly was established in Russia in the wake of the October Revolution of 1917 to form a new constitution after the overthrow of the Russian Provisional Government . The Sri Lankan Parliament approved the creation of a Sri Lanka Constitutional Assembly on March 9, 2016, proposed by Prime Minister Ranil Wickramasinghe . The assembly will draft
1978-573: The Solar Hejri calendar ) and concludes on next year's 20th or 21 March (29th or 30th of Esfand in the Solar Hijri calendar ). In Ireland , the fiscal year is the calendar year, 1 January to 31 December. Until 2001, it was the year ending 5 April, as in the United Kingdom, but was changed with the introduction of the euro . The 2001 tax year was nine months, from April to December. In Israel ,
2064-551: The United Kingdom , New Zealand and Israel are examples. In these countries there is no need to call constituent assemblies, and no provision to do so, as the legislature can effectively modify the constitution. Although it lacks a written constitution, the United Kingdom has had several conventions at the subnational level including: The constitution of New Zealand consists of a collection of statutes (Acts of Parliament), Treaties, Orders-in-Council, Letters Patent, decisions of
2150-482: The interim government of Bangladesh is mulling over convening a new constituent assembly to draft a new inclusive democratic constitution, ensuring the inviolability of human dignity. As of May 2021 Chile is the most recently elected constitutional assembly. The 155 members of this assembly were elected between 15 and 16 May 2021 . The assembly has gender parity (50% females and 50% males) and has 17 seats reserved for people belonging to indigenous peoples. The assembly
2236-402: The 1792 Constitution. One was the stipulation that the General Assembly vote by ballot instead of voice. There was also a requirement that representation to the General Assembly be based on population, not geography. The 1792 Constitution was seen as an experiment, and it called for a re-evaluation of the document at the end of the century. A second constitutional convention was called for by
2322-592: The 1890s. Ratification of the Thirteenth , Fourteenth , and Fifteenth Amendments to the U.S. Constitution following the Civil War provided the impetus for another constitutional convention, since much of the existing constitution provided protection for slave property and was now at odds with the Federal Constitution. However, this required a majority of the voters in the previous two elections to vote in favor of
2408-404: The 1891 Constitution limited state officials' salaries to $ 5,000. A 1949 Amendment raised this number to $ 12,000, but difficulty of keeping the number up-to-date quickly became apparent. The 1962 Kentucky Supreme Court case Matthews v. Allen addressed this problem by opining that the only way to keep circuit judge 's salaries adequate, as required by Section 133 of the constitution, was to allow
2494-439: The 1992 amendment, the incumbent can seek one additional term before becoming ineligible for four years. The amendment was drafted so that it did not apply to the then-current holder of the office ( Brereton Jones ), which meant that the first Governor to which the amendment applied was elected in 1995 ( Paul Patton ). The 1992 amendments to Kentucky's Constitution significantly changed the office of Lieutenant Governor. Previously,
2580-444: The 2001-02 fiscal year were approximately $ 6.5 billion. Another dated provision of the 1850 Constitution that survives in the present Constitution is the ineligibility for public office of anyone who had participated in a duel since the ratification of the 1850 Constitution. While the relevance of this prohibition may be disputed now, it could potentially have derailed Governor William Goebel 's eligibility for public office in
2666-580: The Congress enacted the Constitutional Decree for the Liberty of Mexican America ( Decreto Constitucional para la Libertad de la América Mexicana ), known as the Constitution of Apatzingán . The 1814 Constitution entered into force in the territories dominated by the insurgents, but as the war continued and the first insurgent leaders (like Morelos) were defeated, it was largely forgotten. After independence
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2752-571: The Constituent Assembly started functioning as India's Parliament. Dr.B. R. Ambedkar drafted the Constitution of India in conjunction with the requisite deliberations and debates in the Constituent Assembly. The Assembly approved the Constitution on November 26, 1949 (celebrated as Constitution Day ), and it took effect on January 26, 1950 — a day now commemorated as Republic Day in India. Once
2838-612: The Constitution took effect, the Constituent Assembly became the Provisional Parliament of India. The Constitutional Assembly of Indonesia was established to draw up a permanent constitution. Its membership was elected in November 1955, and it met for the first time in November 1956. After four sessions, it failed to agree on the fundamental basis for the state. It was dissolved in 1959, and the original constitution imposed by presidential decree.(OTP) The Constituent Assembly of Italy
2924-556: The Courts and unwritten constitutional conventions. Because it is not supreme law, the constitution is comparatively easy to reform, requiring only a majority of Members of Parliament to amend it. The constitutional law of Israel is determined by the Knesset which, since 1949, serves as the country's ongoing constituent assembly. The Knesset has the power to create Basic Laws of Israel , laws which are entrenched legislation and will become part of
3010-674: The General Assembly to adjust the $ 12,000 figure in Section 246 to account for the value of a dollar in 1949. Despite some provisions that some claim are antiquated, the 1891 Constitution (as amended) remains the constitution that governs the Commonwealth today. Several amendments to the Kentucky Constitution were enacted in 1992. One important amendment lifted the restriction that the Governor could not succeed himself or herself in office. Per
3096-504: The General Assembly. The bulk of the reforms in the 1850 Constitution, however, were reserved for the General Assembly, whose spending had spiraled out of control. Membership in the Senate was fixed at 38; in the House the number was fixed at 100. Sessions of the General Assembly were limited to sixty days biennially, requiring a two-thirds majority to extend them. The 1850 Constitution also created
3182-412: The Kentucky Constitution had always provided for protection of slave property, pro-slavery forces sought and received even greater protections in the 1850 Constitution. Among the new provisions were a requirement that slaves and their offspring remain in the state, and that ministers of religion – thought to be largely anti-slavery – were prohibited from holding the office of governor or seats in
3268-530: The Lieutenant Governor became acting Governor whenever the Governor was out of state. Since the amendments took effect, the Lieutenant Governor only takes over gubernatorial powers when the Governor is incapacitated. The amendments also removed the Lieutenant Governor's duties in the Senate — previously, the Lieutenant Governor had cast the tie breaking vote in the Senate. Finally, the amendments allow candidates for Governor and Lieutenant Governor to run on
3354-760: The Persian or Solar Hijri calendar used in Afghanistan at the time. Following transfer of power to the Taliban administration in September 2021, Afghanistan abandoned the Solar Hijri calendar in favour of the Lunar Hijri calendar . The fiscal cycle was restarted with effect from 1 Muharram 1444 AH (30 July 2022) In Australia , a fiscal year is commonly called a "financial year" (FY) and starts on 1 July and ends on
3440-678: The Realm ) of 1848 established the Constitution of Denmark in 1849 ( Danish : Danmarks Riges Grundlov ; lit. The Constitutional Act of the Realm of Denmark ) and formalized the transition from absolute monarchy to constitutional monarchy . The assembly consisted of members of which 114 were directly elected in October 1848, 38 were appointed by the king and the rest were government ministers. The constituent assembly met at Christiansborg Palace in Copenhagen and first met on 23 October 1848. The assembly
3526-757: The U.S. Supreme Court ruled in Obergefell v. Hodges that the fundamental right to marry is guaranteed to same-sex couples by both the Due Process Clause and the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution . Constitutional convention (political meeting) A constituent assembly (also known as a constitutional convention , constitutional congress , or constitutional assembly )
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3612-567: The UK calendar despite being listed in India. Companies following Indian fiscal year get to know their economic health on 31 March of every Indian financial or fiscal year. The current fiscal year was adopted by the colonial British government in 1867 to align India's financial year with that of the British Empire. Prior to 1867, India followed a fiscal year that ran from 1 May to 30 April. On 4 May 2017, Madhya Pradesh announced that it would move to
3698-474: The United States and for most large corporations in the United Kingdom. That is the case in many countries around the world with a few exceptions such as Australia, New Zealand, and Japan. Many universities have a fiscal year which ends during the summer to align the fiscal year with the academic year (and, in some cases involving public universities, with the state government's fiscal year) and also because
3784-403: The assembly is dissolved. A constituent assembly is a form of representative democracy . Unlike forms of constitution-making in which a constitution is unilaterally imposed by a sovereign lawmaker, the constituent assembly creates a constitution through "internally imposed" actions, in that members of the constituent assembly are themselves citizens, but not necessarily the political leaders, of
3870-497: The bill, however, inviting accusations that the political class is trying to thwart the will of the people by disrespecting the result of the 2012 constitutional referendum. In Ireland , the government elected in March 2011 has committed to establishing constitutional amendments on six specified issues and others it may consider; the government has separately promised amendments on five other issues. The Constituent Assembly of India
3956-429: The calendar year. Significant exceptions include: Many jurisdictions require that the tax year conform to the taxpayer's fiscal year for financial reporting. The United States is a notable exception: taxpayers may choose any tax year, but must keep books and records for such year. In some jurisdictions, particularly those that permit tax consolidation , companies that are part of a group of businesses must use nearly
4042-726: The church and Mexican conservatives, and the Plan de Tacubaya called for its derogation. This events led to the Reform War , which the liberals won, then restoring the 1857 Constitution and adding to it the Reform Laws . After the Porfiriato , and whilst the Mexican Revolution was still being fought, President Venustiano Carranza formed a Constituent Congress, which met in Querétaro and enacted
4128-407: The controversies and opposition, Sheikh Mujib's uncompromising leadership enabled the Constituent Assembly to draft and enact the Constitution in less than a year. However, from the time of its drafting until today, the constitution has been often labelled as "fascist" and criticized for fostering autocracy and failing to adequately safeguard human rights. In the aftermath of 2024 mass uprising ,
4214-515: The convention was originally charged with drafting amendments to the Articles of Confederation rather than a new constitution. The US Constitution contains no provision for its own replacement (and because of the presence of entrenched clauses it cannot be revoked through an amendment). Article V of the Constitution does permit Congress to appoint a national constitutional convention to propose amendments but it has never done so. While Congress has
4300-434: The country for which they are creating a constitution. As described by Columbia University Social Sciences Professor Jon Elster : "Constitutions arise in a number of different ways. At the non-democratic extreme of the spectrum , we may imagine a sovereign lawgiver laying down the constitution for all later generations. At the democratic extreme , we may imagine a constituent assembly elected by universal suffrage for
4386-438: The difficult process of calling a constitutional convention. This resulted in failed calls for subsequent constitutional conventions in 1931, 1947, 1960, and 1977. The 1891 Convention did, for the first time, provide a means of amending itself that has been used by the General Assembly to keep a century-old document somewhat current. Judicial decisions have also helped to adapt the current constitution to modern times. For example,
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#17328517481534472-408: The end of a week (e.g., 52 or 53 weeks in length, and therefore is not exactly one calendar year in length), or opt for its financial year to end on a date that matches the reporting cycle of its foreign parent. All entities within the one group must use the same financial year. For government accounting and budget purposes, pre- Federation colonies changed the financial year from the calendar year to
4558-644: The establishment of a Federal Republic and for the restoration of the Constituent Congress. Iturbide was forced to abdicate and he reinstalled the Constituent Congress. The Congress then created a provisional government, called the Triumvirate , and enacted the Constituent Act of the Mexican Federation, by which the former Provinces of Mexico were transformed into free and sovereign States. After this,
4644-525: The existing American constitutions, so that the constituent's assembly could draw upon the latest in constitutional design. The powers of these state constituent assemblies were also highly contested, with some claiming that they had unlimited legal power and others claiming that they must operate within the pre-existing legal landscape. In the end, a common law of constituent power emerged which held that elected constituent assemblies had limited powers. Several U.S. states have held multiple conventions over
4730-619: The fifteenth state . The 1792 Constitution had several similarities to the United States Constitution in that it provided for three branches of government – legislative, executive, and judicial – and a bicameral legislature called the General Assembly . The document contained a bill of rights , and called for an electoral college to elect senators and the state's governor. (Representatives were chosen by popular election.) Some relatively new ideas were included in
4816-551: The fiscal year is 1 July to 30 June. In France , the fiscal year is the calendar year, 1 January to 31 December, and has been since at least 1911. In Germany, the fiscal year runs from 1 January until 31 December. In Greece , the fiscal year is the calendar year, 1 January to 31 December. In Hong Kong , the government's financial year runs from 1 April to 31 March. However, a company incorporated in Hong Kong can determine its own financial year-end, which may be different from
4902-485: The fiscal year is the calendar year, 1 January to 31 December. In Italy , the fiscal year is the calendar year, 1 January to 31 December. It was changed in 1965, before which it was 1 July to 30 June. In Japan , the government's financial year is from 1 April to 31 March. Japan's income tax year is 1 January to 31 December, but corporate tax is charged according to the corporation's own annual period; most Japanese corporations elect their annual period to follow
4988-407: The fiscal year is the calendar year, 1 January to 31 December. In Bulgaria , the fiscal year is the calendar year, 1 January to 31 December, both for personal income tax and for corporate taxes. In Canada , the government's financial year is 1 April to 31 March. (Q1 1 April – 30 June, Q2 1 July – 30 Sept, Q3 1 Oct – 31 Dec and Q4 1 Jan – 31 Mar) For individual taxpayers,
5074-434: The fiscal year is the calendar year, 1 January to 31 December. In China , the fiscal year for all entities is the calendar year, 1 January to 31 December, and applies to the tax year, statutory year, and planning year. In Colombia , the fiscal year is the calendar year, 1 January to 31 December. In Costa Rica , the fiscal year is the calendar year. January to December. As of 2019 when the tax laws changed. In Egypt ,
5160-448: The formation of the Federal Constitution in 1787 as well as after its ratification. Since 1776 nearly 150 state constitutional conventions have met to draft or revise state constitutions. These early state constitutional conventions frequently did not use procedural steps like popular ratification that became commonplace in the mid-19th century. Yet they were considered to be constituent assemblies that exercised their authority as that of
5246-597: The fourth state to send a constitutional amendment banning same-sex unions to the state's voters. On Election Day of that year, Kentucky joined 10 other states in passing such an amendment, with voters passing it by a 3-to-1 margin. The text of the amendment reads: Only a marriage between one man and one woman shall be valid or recognized as a marriage in Kentucky. A legal status identical or substantially similar to that of marriage for unmarried individuals shall not be valid or recognized. This provision became void in 2015 when
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#17328517481535332-427: The government fiscal year (1 April to 31 March). In Lithuania , the fiscal year is the calendar year, 1 January to 31 December. In Macau , the government's financial year is 1 January to 31 December. In Malaysia , the tax year for individuals is the calendar year, from 1 January to 31 December. The Companies Act 2016 does not state when the fiscal year must start for companies, so businesses are free to choose
5418-572: The government fiscal year. In India , the government's financial year runs from 1 April to 31 March the following year. The financial year from 1 April 2024 to 31 March 2025 would generally be abbreviated as FY 2024-25 or( FY24-25) ( FY2024/25),(FY2024/2025),(FY24/25), but it may also be called FY 2025 or FY25 on the basis of the ending year. Companies following the Indian Depositary Receipt (IDR) are given freedom to choose their financial year. For example, Standard Chartered's IDR follows
5504-440: The governor's power, the 1799 Constitution also placed term limits on the governor, stipulating that a governor could not succeed himself in office for a period of seven years. Membership in both houses of the General Assembly was also limited. In some ways, the 1799 Constitution was a regression. The progressive idea of voting by ballot in the General Assembly was removed. Neither of the first two Kentucky constitutions provided
5590-574: The national and provincial council elections of Pakistan held in 1970. As the assembly was formed with representatives elected under the Legal Framework Order, 1970 , issued by Pakistan's then-military ruler and President Yahya Khan , several political parties and political leaders, including Maulana Abdul Hamid Khan Bhashani , Badruddin Umar , A.S.M. Abdur Rab , Farhad Mazhar , and others, have labeled this assembly as illegitimate. However, despite
5676-402: The next 30 June. Financial years are designated by the calendar year of the second half of the period. For example, financial year 2025 is the 12-month period ending on 30 June 2025 and can be referred to as FY2024/25. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises. Business enterprises may opt to use a financial year that ends at
5762-469: The option to submit both its own proposals for amendments and those of a national convention to state conventions rather than the state legislatures for ratification; this process has been used only once (for the Twenty-first Amendment ). A long tradition in the use of constituent assemblies exists at the state level of Constitutionalism . In fact, constituent assemblies met in the states before
5848-453: The people. As American Sovereigns: The People and America's Constitutional Tradition Before the Civil War by Christian G. Fritz notes:. "A legitimate constitution depended on whether the sovereign people authorized it, not whether a particular procedure was used or whether revolutionary conventions were free of other responsibilities, such as passing ordinary legislation. It was the people as
5934-434: The provincial or cantonal tax year to align with the federal year. In the United States, most states retained a 30 June fiscal year-end date when the federal government switched to 30 September in 1976. Nearly all jurisdictions require that the tax year be 12 months or 52/53 weeks. However, short years are permitted as the first year or when changing tax years. Most countries require all individuals to pay income tax based on
6020-460: The reporting period not aligning with the calendar year (1 January to 31 December). Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxes , such as income tax. Many annual government fees—such as council tax and license fees, are also levied on
6106-465: The same fiscal year (differences of up to three months are permitted in some jurisdictions, such as the US and Japan), with consolidating entries to adjust for transactions between units with different fiscal years, so the same resources will not be counted more than once or not at all. In Afghanistan , from 2011 to 2021, the fiscal year began on 1 Hamal (20th or 21 March). The fiscal year aligned with
6192-458: The sole task of writing a new constitution. And there are all sorts of intermediate arrangements." Australia held four constitutional conventions, one each in 1891, 1897, 1973, and 1998 . The Constituent Assembly of Bangladesh was the first and, to date, the only constitution-making body of Bangladesh, convened in 1972 by the government of Sheikh Mujibur Rahman following the country's independence. It comprised representatives elected in
6278-673: The sovereign who authorized drafting those first [state] constitutions that gave them their legitimacy, not whether they used procedures that matched what was later understood to be necessary to create fundamental law." American state constituent assemblies in the 19th and 20th centuries reflected many qualities of a citizen's movement. From the start of state American constitution-making, delegates to constitutional conventions studied earlier state models of constitutions. They often self-consciously "borrow[ed]" constitutional text and provisions from other states. They often used in their drafting and debates compact and pocket-sized compilations of all
6364-487: The still-current Political Constitution of the United Mexican States of 1917. Nepal had two Constituent assemblies , the last one being elected after its predecessor failed to deliver a constitution, despite multiple extensions. It also served as the country's parliament. Finally Nepal had made constitution with 89% majority. Nepal has adopted Federalism since. The Great Sejm (also known as Four-Year Sejm )
6450-607: The university is normally less busy during the summer months. In the Northern Hemisphere , that is July to the next June. In the Southern Hemisphere , that is the calendar year, January to December. In a similar fashion, many nonprofit performing arts organizations will have a fiscal year which ends during the summer, so that their performance season that begins in the fall and ends in the spring will be within one fiscal year. Some media/communication-based organizations use
6536-401: The voters of Kentucky in 1799. The 1799 Constitution abolished the electoral college, allowing senators, representatives, the governor, and the newly created office of lieutenant governor to be directly elected . In addition to appointing judges, the governor was given the power to appoint a number of local offices including sheriffs , coroners , and justices of the peace . While expanding
6622-588: The years to change their particular state's constitutions . All 50 states have had at least one Constitutional Convention, numbering over 233. 11 were illegal and defeated by arms (Confederacy and Dorr's Rebellion). 12 were illegal and won through arms (Revolutionary War, Republic of Texas, and Vermont Republic). 37 were made in accordance with a Federal enabling law. State legislatures put restrictions on conventions that were not followed in these cases. A few countries do not have an entrenched constitution , which can thus be amended by normal legislative procedures;
6708-607: Was consummated on September 27, 1821, and based on the Plan de Iguala and the Treaty of Córdoba , the Provisional Governing Junta was stablished. The Junta proclaimed the Act of Independence of the Mexican Empire and acted as a de facto legislative assembly until February 24, 1822, when the Constituent Congress was gathered. On May 19, 1822, the Constituent Congress proclaimed Agustín de Iturbide as Emperor. The relations between Emperor and Congress were always problematic,
6794-400: Was difficult for it to meet in November and December to pass a budget. The Financial year is split into four quarters which cover the following periods: In Austria , the fiscal year is the calendar year, 1 January to 31 December. In Bangladesh , the fiscal year is 1 July to the next 30 June. In Belarus , the fiscal year is the calendar year, 1 January to 31 December. In Brazil ,
6880-505: Was dissolved on 31 January 1948, to be replaced by the new Parliament of Italy . The Viceroyalty of New Spain sent deputies to the Cortes of Cadiz , which enacted the 1812 Constitution . By the time this Constitution was enacted, an insurgency fighting for independence from Spain was already established. The first Constituent Congress of independent Mexico, known as the Congress of Anahuac ,
6966-773: Was elected to write the Constitution of India , and served as its first Parliament as an independent nation. It was set up as a result of negotiations between the leaders of the Indian independence movement and members of the British Cabinet Mission . The constituent assembly was elected indirectly by the members of the Provincial legislative assembly, which existed under the British Raj . It first met on December 9, 1946, in Delhi . On August 15, 1947, India became an independent nation, and
7052-408: Was enacted and the 1824 Constitution, and thus the federation, was restored. On October 16, 1854, President Juan Álvarez , under the Plan de Ayutla , decreed the formation of another Constituent Congress, which met in 1856. During the presidency of Ignacio Comonfort , the Constituent Congress enacted the 1857 Constitution , which was liberal in character. The Constitution was not well received by
7138-405: Was established in 1946 in the wake of Fascist Italy 's defeat during World War II. It was elected with universal suffrage, simultaneously with a referendum about the adoption of Republic or the continuation of monarchy. Voters chose Republic, and the new assembly had the task to approve the new republic governments, as well as to write a new constitution. This was approved on 22 December 1947. It
7224-586: Was first gathered in Chilpancingo whilst the war of independence was still ongoing. During the opening of Congress, José María Morelos outlined its program in a document called Sentimientos de la Nación (Feelings of the Nation), which was the first antecedent of the various Constitutions of Mexico. Being persecuted by royalist troops, the Congress fled Chilpancingo and gathered in Apatzingán . On October 22, 1814,
7310-412: Was held between 1788 and 1792. Its principal aim became to restore sovereignty to, and reform, the federative Polish-Lithuanian Commonwealth politically and economically. These attempts were made by writing Constitution of 3 May 1791 that was designed to redress long-standing political defects of the Commonwealth and its system of Golden Liberties . The constitution lasted for merely a year because of
7396-620: Was overall split in three different groupings: the National liberals , the Friends of Peasants, and the Conservatives . A key topic for discussion was the political system, and the rules governing elections. On 25 May 1849, the constituent assembly approved the new constitution, and on 5 June 1849 it was signed by King Frederick VII . For this reason, it is also known as the June constitution . Today, 5 June
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