Little Falls weekly transcript. (Little Falls, Morrison Co., Minn.) 1894-19??, 1894-10-26
PROPOSED CONSTITUTIONAL AMEND
MENT,

MENT.
The Legislature OF the State Of Minnesota haa
provided bv Chapter one Of the General Laws o.
1So8. for the submission to the people OF tn
State, for their approval or rejection q tn
general election to be held therein in Novsmbsl
one ~ Of Article Nine 10y OF the State Con
Tie ssetion to b. amended now reads ~ fol
sxor1ox1. All taxes to be raised in this statl
perry On which taxes are to BE- lsvisd shall hav.
cash valuation. aud be squallsed and uniforn
lpgidat1re may BY general law OK special act
authorize municipal eorporations to lsvy =
ssssments for local improvements, spon tn
ppol TIE property to BE- benefited by sseh In!
provsmslts. Or both. withous rsGard TO . easf
valuation. and In such manner az the 1sgtaet.s<
ny hna - ,s
s. RI. RE-; v :sS ~
ssn:.s or sp:eiallsw sstao,,:s ;s{ saaA :, ~
thousand (s.eoo) or more. 8 Levy q, aaau.
tax Or assessment upon the haeaa foot OF ~
lands fronting on any water naia or wat:e pip
porats limits Of said city Tor supplying wstsr q
the citsens thereof without regard to NJ easa
value Of such property. and to empower such sity
Or penalty Tor any violation Of the rules Of sucs
city or municipality in regard to the use o.
water, or for any water rate due for the same"
PROPOSED AMENDMENT.
It IL proposed BY the said act Of 1925 to amend
the above quoted section Of tho Constitution By
adding thereto the following proviso; Viz -
by law levied and collected = tax upon al in
hsritances. devises. requests, legacies and giftl
ofsvsry kind and description above fixed and
corporations. Such tax above such exempted
sum may be uniform. or it may be graded q
progressive. but shall not exceed maximum
tax of five per can't"
The purpose Of tho proposed amendment 10 to
cloths the Legislature with authority to tax tn
following subjects:
l. 1nA. !: H:s:c.. D'7''' 8 s,; s'q'''''
l.. Tho said proposed amendment eontsm
cess of = certain amount to be determined by thu
Legislature, shall be subject to taxation.
2. The tax may be graded or progressive
but shall not exceed q maximum tax Of five pei
cent" In other words. 1t is proposed to confer
upon the Legislature authority to tax the above
extent not in EXCESS OF dvs per cent Of thu
amount thereof. y....a., 49, FL l.
3. The Legislature may, II such authority Il
conferred. prescribe . hxed rate not to exceed
five per cent, applicable to all inheritancss, d.
vises. bsquasts, legacies and gifts regardless o.
the amount thereof. In other words it may
Dollars shall be taxed at the same rate pre-
scribsd for an inheritance OF Fifty Thousand
Dollars. "'@. T..
I. It may provide rates Of taxation varying
with the amount Of the Inheritance, devise. etc
The rate Of taxation may be made to vary - ap-
piled to any particular Inheritance, bequest. etc
For illustration, an inheritance OF One Hundred
Thousand Dollars may DO taxed at certain rats
for the hrst Ten Thousand Dollars, Q different
rate for the next Ten Thousand Dollars, and q
still different rate for the third Ten Thousand
Dollars. and 50 ON. according to . rule which
shall be prescribed by the Legislature.
8. The tax contemplated by tho proposed
amendment 10 defined generally ito bs burden
imposed BY government upon oil gifts, lsgaeies,
inhsritancss and SUGGESTIONS, whether Of real OF
personal property, or both, or any interest
therein. passing to certain persons BY will, by
lntestate law. or by any deed or instrument
made inter piuos. intended to take effect 1T OF
alter the death Of the grantor." '""
8. The justice Of such tax is claimed to rest
upon the fact that the right to take property
devise descent is the creature Of the Law and
secured and protected BY its authority; whore.
FORE 1t il urged that the state may justly attach
to such subjects reasonable tax. go
Z. Similar legislation has been in force for
some years In Pennsylvania and several other
states. ,vi =
8. The said amendment IL proposed for the
reason that doubt prevails as to the validity OF
such legislation in the absence Of express con-
stitutional authority.
H. W. CH1Lps,
Dated March "a, 1894. Attorney General.