St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1894-10-22
PROPOSED NSFITUTIONAL
AMENDMENT

The Legislature of the State of Minnesota
has provided by Chapter one of the General
Laws OF 1898. for the submission to The peo-
pie OF the State, for their approval or rSjtc-
ZION at the general election to De held therein
in November CT the present year all amend
ment to Section One ID of Article Nine %
OF the State Constitution.
The section TO be amended now reads as
follows:
SECTION l. All taxes tie be raised in this
state shall be as nearly equal rs may he: and
all property on which taxes are 10 be levied
shall have ii cash Valuation. and be equHlized
and uniform throughout the state Provided,
that the Legislature may by general law or
special act, authorize municipal co porations
To levy assessments for local Improvements,
upon the property fronting upon such I'M
provements or upon the property TO be bene-
fitted by such improvements. or both. without
regard to a cash valuation. and i'll such NAH
her as the legislature mas prescribe. Ana
provided further, that for the purpose Of de-
fraying the expenses OF laying water pipes
and supplying any city or municipality with
water, the legislature may. by general or sle-
cial law, authorize any such city or munlci-
patty, having population of five thousand
(5.U00) or more. to levy an annual tax or as
sessment upon the lineal foot of all lands
fronting on any water main or water pipe
laid by such city or municipality within cor
porate limits of said city tor supplying water
to the citizens thereof without regard TO the
cash value of such property and to empower
Snch city 10 collect any such tax assessments
or fines or penalties for talure TO pay the
same, or any Tine or penalty for any Violation
of the rues of such city or municipality in
regard to the Use of water, or for any water
rate due for the same"
PROPOSED AMENDMENT.
1t is proposed by the act of 1897 to
amend the above quoted section of the Con-
stitutiou by adding thereto the following
proviso; viz
And. provided further that there may be
by law levied and collected tax upon all in
herilances. devses requests, legacies and
gifts of every kind and description above d
fixed and specified sum, of any and all nat
ural persons and corporations. such TAX
above such exempted sum may be uniform,
or it may be graded or progressive but shall
not exceed maximum tax of i've per cent.
The purpose of the proposed amendment
is to rlothe the Legislature with authority 10
tax the following subjects:
l. Iuherilances. ,. Devises. 3. Requests.
4. Legacies. !. Gifts.
1. The said proposed amen dment cODtem-
plates that ali inhertances, deyises. etc, III
excess of a certain amount to be determined
by the Legislature, shall be subject to TAXA
ton.
sive, but shall not exceed Il maximum tax OF
five per cent" In other words. il is pro-
posed 10 confer upon the legislature author
ity TO tax the above named subjects By APP
propriate methods to any extent not i'll eX-
cess of five per cent rf the amount thereof.
3. The Legislature may, il such authority
is conferred prescribe liked rate not TO ex-
coed five per cent, applicable to al! Inherit
ances, devises requests, legacies and gifts
regardless of the amount thereof. In other
words. it may provide that all inheritance Of
z we Hundred Dollars shall be taxed at the
same rate prescribed for an inheritance OF
Fifty Thousand Dollars.
t. 1t may provide rates of taxation vary
ing with the amount of the inheritance. de-
wise. etc. The rate of taxation may be made
to vary as applied 10 any particular inherit
ance bequest. etc. For illustration. an IN
heritance of One Hundred Thousand Dollars
! NAV be taxed at q certain srate for the first
| Ten Thousand Dollars. different rate for
| the next Ton Thousand Dollars. ana a sill
| different rate for the third Ten Thousand
| Dollars, and so on. according to rule which
| shall be pre- -cribed by the Legislature.
). The tax contemplated by the proposed
| amendment is defined generally Ito be a
| burden imposed by government upon all
| gifts legacies, inheritances and SUGGESTIONS,
| whether of real or personal property, or both,
| or any interest therein, passing 10 certain
| persons by will, by interstate law, or by any
ueed or instrument made inter vivoS, in
| tended to take effect at or after the death Of
| the grautor."
| i. The Justice of such tax is claimed to
| rest upon the fact that the right 10 take prop
| erty BY devise or descent is the creature OF
| the law and secured and protected by its
| authority; wherefore, it is urged that the
| state may Justly attach to such subjects a
| reasonable tax.
| Z. Similar legislation has been in force
| for some wears in Pennsylvania and several
| other states.
| s. The said amendment is proposed for
! the reason that doubt prevails as TO the valid
| ity of such legislation i'll the absence OF eX-
| press constitutional authority.
| Ii. W. CHILDs,
Dated March "a. 1891 Attorney General