New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1894-10-17
PROPOSED CONSTITUTIONAL AMEND.
MENT.

The Legislature of the State Of Minnesota has
provided by Chapter one OF the General Laws OF
State. for their approval or rejection At the
general election to be held therein in November
of tho present year, an amendment to Section
Ono ~ OF Article Nine (s) Of the State Con-.
The section to be amended now reads fol-
lows:
shall be a. nearly equal as may be; and ell pro-
psrty on which taxes are to be levied shall have
q cash valu alton. and BE- squalzed and uniform
s3i
authorize municipal corporations to levy a.
ssssments for local improvements, upon the
property fronting upon such Improvement or
Drovements. or both. without regard to cash
valuation. and in such m annsr 40 the Legislature
n. ny prescribe Ard provided t.rthe,, th:t &c, for
tas water pipes and supplying any city or mum.
general or special lSw. authoriss any such city
=, ne. p s7; on :ene
tax assessment upon the inssl foot Of al
lands fronting on any wafer main * wat:e pipe
laid By such city or municipality within cor
porats limits 81 said city for supplying water to
the citizens thereof without regard to the cash
value Of such property. and to smpewsr such city
TO collect any such tax assessments or nnss, or
penalties for failure to pay the same. or sly Ane
or penalty for any violation Of The rulss q such
city or municipality in regard 70 the ~ OF
~eeer. or for any water rate due for the same"
,es'.'' rrorosI1 AII151z1r. '.5@.~-.
Il i PROPOSED ~ the said act Of 1888 70 amend
the above quoted section OF the Constitution BY
adding thsrste The believing previse; vis.:-
by law levied and collected . tax upoa al h.
hsritanees. dsvises. requests. Isgaciss and gifts
Of every kind ald description abeve . 1xsd and
eerporatioss Such tag above such exempted
sum may Be untfsrn. or 1t may be graded Or
progressive. but .h.il not exceed na1imua
The purpose Of the proposed amendment is to
SSths tho Lssislstur' with authority to tax the
'nA'f't1 T:s:e,.. D''i''' /. & B'ao''t''
l. TIL. said proposed amendment eontsm-
plates that all ilhsritances dsyisss etc. in OK
Legislature. shall bs subject totaxation.
but shall not exceed maximum tax Of i've per
upon the Leeisaturs authority to tar the above
named subjects by appropriate methods to any
extent not in excess of five per cent Of the
8. The Legislature may II such authority IL
{ conferred. prescribe 1xed rate NOT to exceed
hye per cent, applicable to all inhsritances. de:
the amount thereof. In other words. it may
provide that inheritance Of Five Hundred
Dollars shall be taxed at the same rate pre-
scribed for an inheritance of Fifty Thousand
Dollars.
4. 1t may provide rates OF taxation warning
With the amount of the inheritance. devise. etc.
The rate of taxation may be made to vary as APP
piled to any particular inheritance, bequest, etc.
For illustration, an Inheritance of One Hundred
Thousand Dollars may be taxed at q certain rata
for the first Ten Thousand Dollars. 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
shall be prescribed by the Legislature.
s. The tax contemplated by tho proposed
amendment is defined generally ito be q burden
imposed by government upon all gifts, legacies.
inheritances and SUGGESTIONS, whether Of real OF
personal property. or both, or any interest
therein. passing to certain persons by will. BY
intsstate law. or by any deed or instrument
made inter UiUos. intended to take effect at OF
Z after the death OF the grantOr.''
g. The Justice of such q tax 70 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, it urged that the state may justly attach
to such subjects q reasonable tax.
Z. Similar legislation has been In force FOL
some years in Pennsylvania and several Other
states.
& The said amendment is proposed for thu
reason that doubt prevails as to the validity o
such legislati0n In the absence OF express con
sdtutional authority.
d. W. cHILDs.
Dated March2l. 1884 Attorney General