The Princeton union. [volume] (Princeton, Minn.) 1876-1976, 1894-10-11
PROPOSED CONSTITUTIONAL AMEND
MENT.

Va +. IA i q <
The Legislature OF the State Of Minnesora has
provided by Chapter one 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 be held therein in November
Of the present year, an amendment to Section
stitution.
The section to be amended now reads as foil
lows: s.;
SECTION 1. All taxes to be raised in this state
shall be as nearly equal as may be- end all pro.
o cash valuation, and be ecualized and uniform
throughout the state: Provided, that the
authorize municipal Corporations to levy as
sessments for local improvements, upon the
property fronting upon such improvements or
provements or both, without regard to q cash
valuation, and in such manner as the legislature
may prescribe. And 4,rouidedJhrther, that for
ing water pipes and supplying any city or MUM
cipality with water, the legislature may. byj
genera! or special law, authorize any such city
or municipality, having population OF i've,
thousand (5,0Oo) or more. to levy an annual
tax or assessment upon the lineal foot Of all!
laid by such city or municipality within cor
porate limits Of said city for supplying water to
tho citizens thereof without regard to the cash
to collect any such tax assessments or fines. or
penalties for failure to pay the same, any fine;
Of penalty for any Violation OF ths rules OF suca
water, or for any water rate due for the same. !"
PROPOSED AMENDMENT.
the above quoted section Of the Constitution by
adding thereto the following proviso; viz
heritances. devises. requests, legacles and gifts
Of every kind and description above a fixed and
specified sum. Of any and all natural persons and;
sum may be uniform. or 1t may be graded or.
progressive, but shall not exceed maximum
tax of five per cent. :.
clothe the LEGISLATURE with authority to tax the
following subjects
!. Inheritances. 2. Devisee 8. Bequests.
plates that ali deyses. etc. in e1-
Legislature shall DO subject to taxation.
2. The tax may be graded Or progressive.
cent" In other words. It IL proposed to confer
upon the Legislature authority to tax the above,
named subjects by appropriate methods to any
extent not in excess Of Ave per cent Of tho
g. The Legislature may. Il such authority Il
conferred, prescribe q fixed rate not to exceed
vises, bequasts iegacies ana gifts regardless Of
the amount thereof. In other words, it may
provide that an inheritance Of Five Hundred
Dollars shall be taxed at the same rate pre-
acribsd for an Inheritance Of Fifty Thousand
Dollars
A. It may provide rates OF taxation vary1ae
with the amount Of the inherftance devise, etc.
The rate Of taxation may bemade to vary as APP
piled to any particular Inheritance. bequest, ETC.
4 For Illustration, an Inheritance Of Ono Hundred
Thousand Dollars may be taxed at certain rata
i for the first Ten Thousand Dollars. q different
rate for the next Ten Thousand Dollars. and q
/ still different rate for the third Ten Thousand
Dollars. and SO on. according to . rule which
4 shall be prescribed by the Legislature.
9. The ta1 contemplated by the proposed
imposed by government upon oil gifts, legacies.
1 inheritances and successions whether Of real or
4 personal property, or both, or any interest
therein. passing to certain persons BY will. by
lntsstate law. or by any deed or instrument
4 made inter Uipos. intended to take effect at or
i after the death OF the grantor.''
81 8. The Justice OF such q tax is claimed to rest
i upon the fact that the right to take property
by devise or descent Is the creature OF the law and
secured and protected by It's authority; where
fore, It s urged that the state may Justly attach
H to such subjects q reasonable tax. Es
s 6 z. Similar legislation has been in force for
some years in Pennsylvania and several other
n states.
8. The said amendment ID proposed for the
reason that doubt prevails ~ to the validity Of
snch legislation in the absence Of express con-
stitutionai an thority.
a VI. w. EHILps.
u Dated March ~, 1894. Attorney General.