The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1894-10-11
PROPOSED CONSTITUTIONAL AMEND.
MENT.

The Leeislatufs Of the State Of Minnesota has
provided BY Chapter obs Of the General Laws of
State. for their approval or rejection a. the
general election to be held therein in November
Of the present year. an amendment to Section
One 81 OF Article Nine (s) Of the State Con-
The section to be amended now rsads az fol-
lows:
sIcr1oS1. All take. to be raised in this state
shall be as nearly equal Is may be: and all pro-
perry on which taxes are to be levied shall have
cash valuation. and be squalised and uniform
throughout the state: Provided. that the
authorize municipal corporations to levy as
sessments for local improvements. upon tho
property fronting upon suck Improvements or
provsments. or BOTH without regard to q cash
valuation. and in such manner as the Legislature
may prescribe. And provided further. that for
Ing water pipes and supplying any city or muni-
eipality with water. the legislature may, By
general or special law. authorize any such city
es' nsr. :9, on ~
tan or assessment upon the hnsal foot Of ALL
lands fronting ON any water main OF water pipe
sa Sy .sn y Or .ta
The dtssns thereof without regard to the cash
value OF such property. and to empower such city
70 any snen ta1 .s Or .ns Or
or penalty for any violation Of the rules Of such
city or municipality in regard to the use OF
Woter, OF LOT any water rate que Iof the same.
PROPOSED AMENDMENT.
It IL proposed BY the said act Of 1893 to amend
the above quoted section Of the Constitution BY
adding thereto the following provi.o; vis.:-
and. provided further, that thsrs may be
BY law levied and collected tai upon all In
heritances. dsvises. bsquests. legaclss and sifss
Of every kind and description above nxsd and
corporations. Such tax above such exempted
sum may be uniform. or it may BE- graded or
progressive but shall not exceed maximum
The purpose Of the proposed amendment is to
eloths the legislature with authority to tax tho
+ fnh..it scS!:ss'; p.v... B.op..t,
I. Lsgacies. 5. Gifts.
I. The said proposed amendment eontsm-
plate. that ali inhsritsnees devisss. ETC.. in Ok
Legislature. shall BE- subject to taxation.
2. The tax may be graded or progressive.
but shall not exceed . maximum tar Of i've per
upon the Legislature authority to ta1 the above
named subjects BY appropriate methods to any
extsnt not in excess Of i've per cent Of the
3. The Legislature may. II such authority 10
conferred. prescribe hxsd rate not to exceed
hvs per cont. applicable to all inhsritances. dc.
the amount thereof. In other words, IL may
provide that On inheritance of Five Hundred
Dollars shall BE- taxed at the same rate pre-
scribed for an inheritance of Fifty Thousand
T. 1t may provide rates OF taxation varying
with the amount of the Inheritance, devise. etc.
The rate Of taxation may be made to vary a. ap-
piled to any particular Inheritance, bequest, ETC.
For illustration, IN 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 .
still different rate for the third Ten Thousand
Dollars. and 80 ON. according to q rule which
shall be prescribed by the Legislature.
s. The tax contemplated by the proposed
amendment 10 defined generally to be q burden
imposed by government upon all gifts, legscfes.
tnheritances 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 or instrument
made inter vivos intended to take effect at or
after the death OF the gTantor."
8. The justice Of suck q tax IL claimed to rest
upon the fact that tbs right to take property
BY devise descent 10 tie creature OF the law and
secured and protected BY its authority; where
fore. 1t 10 urged that the state may Justly attach
to such subjects . reason able tax. 81
Z. Similar legfslattoa has been in force for
some years in Psnnsylvania and several other
states.
g. The said amendment u proposed for the
reason that doubt prevails - to the validity Of
such legislotton In the absence Of express con-
stitutional authority.
H. W. CBLps,
Dated March ~ 1894. Attorney General.