The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1894-10-25
PROPOSED CONSTITUTIONAL AMEND.
MENT.

The Legislature Of the State Of Minnesota has
provided by Chapter ono Of the General Laws OF
1898. for the submission to the people OF the
State, for their approval rejection At the
general election to be held therein in November
Of the present year. an amendment to Section
One ~ OF Article Nine ts) OF the State Con.
stitution.
The section to be amended now reads as fol.
lows:
SECTION l. All taxes to be raised in this state
shall be as nearly equal as may be; and all pro-
perry on which taxes are to be levied shall have
cash valuation and be equalized and uniform
throughout the state: Provided, that the
Legislature may by general law or special act.
authorize municipal corporations to levy as
sessments for local improvements. upon the
property fronting upon suck improvements or
upon the property to be benefited BY such Inn
provsments. or both. without regard to q cash
valuation. and in such manner as the legislature
may prescribe. And rororided further. that for
the purpose Of deiraying the expenses OF lay
ing water pipes and supplying any city or mum,
general or special law. authorize any such city
Or municipality, having . population Of avs|
tax or assessment upon the lineal foot OF all!
lands fronting on any water main or water pipe
laid by such city municipality within cor
porats limits Of said city for supplying water TO-
the citssns thereof without regard to the cash
value OF such property. and to empower such city
to collect any such tax assessments or INES. or
penalties for failure to pay the same, or any hns
city or municipality in regard to the use Of
water; or for any water rate due for the same"
PROPOSED AHENDNENr.
the above quoted section Of the Constitution BY
adding thereto the following proviso; Wis.,
And. provided further. that there may BE-
Ssritsucss. devises. Ssouests, isxacl.. and xiits
Of every kind and description above fixed and
specified sum, of any and all natural persons and
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
following subjects:
!. lnh.'itin :s:,,.. q D''i''' ,,, Bsqu''t:.
I. The said proposed amendment contsm.
plates that all inheritances. devises. etc. in ex.
cess Of . certain amount to be determined BY the
Ss snan % r. % az rorr...v.
but shall not exceed . maximum tax Of I'VE per
cent" In other words. it il proposed to confer
named subjects BY appropriate methods to any
sxtsnt not In excess Of nvs per cent OF the
amount thereof
3. The Legislature may, Il such authority ID
conferred. prescribe . hxed rate not to exceed
nvs per cent, applicable to all inhsritancss. de.
yisss. bsquests. lssacies and gifts regardless Of
provide that an inheritance Of Five Hundred
Dollars shall BE- taxed at the same rate pre-.
scribed for an inheritance Of Fifty thousand
I. It may provide rates Of taxation varying
with the amount Of the inheritance, devise, etc.
The rate Of taxation may be mads to vary a. ap.
piled to any particular Inheritance, bequest, etc.
For illustration. IN Inheritance Of One Hundred
Thousand Dollars may be taxed at . 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 % ON. according to . ruls which
shall be prescribed by the Lssislature.
3. The tax contemplated BY the proposed
amendment 10 defined generally ito be . burden
imposed by government upon all eifts. legaces.
1nheritances and SUGGESTIONS, whether Of real or
personal property. or both. or any interest
thersn passing to certain persons BY win. by
lntsstate law, or BY any deed or instrument
made inter vivos. intended to take effect at or
alter the death OF the graptor."
8. The justice OF such tag IL claimed to rest
upon the fact that the right to take property
BY devise descent IL the creature Of the law and
secured and protected BY its authority: where
FORE It Is urged that the STATE may Justly attach
to such subjects . reason able tax.
Z. Similar legislatioa has been in force for
some years In Pennsylv ania and several other
states.
.. The said amendment q proposed for the
reason that doubt prevails - to the validity OF
such lesislation in the absence OF express con-
sttutional authority.
H, W. CHnps.
Da.ed March -, 1894. Attorney General.