Little Falls weekly transcript., 1894-10-19
PROPOSED CONSTITUTIONAL AMEND
IENT.


Tho Legislature OF the State Of Minnesota has
provided bv Chapter ono OF the General Laws OF
1898. for the submission to the people OF tho
State for their approval or rejection At the
general election to bs held therein tn November
Of the present year. an amendment to Section
One - Of Article Nine |s) Of the State Con-
stitution.
The section to be amended now reads a. fol-
SEcTloN /. All taxes to be raised in this state
shall be a. nearly cqual as may be: and all pro-
perry ON which taxes are to be levied shall have
throughout The state: Provided. that tho
legislature may by general law or special act,
suthorise municipal corporations to levy -
property fronting upon suck improvements or
upon tho property to be benefited BY such I'M
provsmsnts. or both. without regard to q cash
valuation asd In such manner o. tns lseiset1ses ss
the purpose Of defraying the expenses OF lay7
Ing water pipes and supplying any city or munt.|
cipality with water. ths legislature may. oyi
Or municipellty. having . population u nvS
thousand t5,0o0) or more. to levy an annue!I
tax or assessment upon the liaaal foot OF al!
laid BY such city municipality within corr
porats limits OF said city for supplying water to
The citsens thereof without regard to the e:eE
to collect any such tax assessments or fines. or!
penalties for failure to pay the same. or any hns
or penalty for any violation Of the rules OF such
water. or for any water rate due for the same"
PRorosED AMENDMENT.
1t 10 proposed BY the said act Of 1898 to amend
ths above quoted section Of ths ce..titution BY
"And. provided further. that there may bs
BY law levied and collected . tai upon all IN.
h:ritaaees. dsvises bsqae:te. lskaelss and site
specified sum. Of any and oil natural persons ana
corporations. Such tax above such exempted
sum may be uniform. or II may be graded Or
tax Of nve psr cent"
cloth. ii. LEGISLATURE With authority to tax the
following subjects:
i: inhaIitanss. 2. D''i'''. s,,! 3; Bsqu''t'.
l. Tho said proposed amendment eontem-
cess Of . certain amount to be determined BY the
Legislature. shall bs subject to taxation.
g. The tax may bs graded or progressive.
cent" In other words, it Is proposed to confer
upon the Legislature authority to tax the above
named subiscts by appropriate methods to any
extent not In excess Of i've per cent OF the
g. The Legislature may. such authority is
conferred, prescribe q fixed rate NOT to exceed
nvs per cent. applicable to all inhsritansss. de:
visss. bsqussts: lesaciss and gifts regardless OF
the amount thereof: In other words, IL may
provide that au inheritance of Five Hundred
Dollars shall be taxed at the sams rate pre-
Dollars.
4. 1t may provide rates Of taxation varying
with the amount Of the inheritance, devise, etc.
The rate OF taxation may be made to vary as ap-
piled to any particular Inheritance bequest. etc.
For illustration. an Inheritance OF One Hundred
Thousand Dollars IN ay be taxed at . certain rats
for the first Ten Thousand Dollars. . different
rate for the next Ten Thousand Dollars. and
still different rate for the third Ten Thousand
Dollars, and so on, according to ., rule which
+ shall be prescribed by the Legislature.
The tax contemplated by tho proposed
amendment is defined generally to b q burden
imposed BY government upon al sifts, legacies,
inheritances and SUGGESTIONS, whether OF real or
personal property. or both, or any interest
therein, passing to certain persons by will. BY
intestate law. or by any deed OF instrument
mAds inter vtvos, intended to take effect at or
after the death OF the grantor."
2 g. Tho justice OF such tax Is claimed to rest
upon the fact that the right to take property
by devise descent is the creature Of the law and
secured and protected By Its authority; where
fore, 1t IL urged that the state may justly attach
to such subjects q reasonable tax. ~
Z Similar legislation has been in force for
some years In Pennsylvania and several other
states. - ' -@~' ~. ~ "$E
s. The said amendment 10 proposed for tho
reason that doubt prevails as to the validity Of
such legislation In the absence OF express con-
stitutional authority. "A -'..s = 7...t
...y C&,y II. W. CHILps. ~
Dated March "a, 1894. Attorney General.