The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1894-10-18
PROPOSED CONSTITUTIONAL AMEND.
MENT. = =

The Legislature OF the State OF Minnesota has
provided by Chapter one OF the General Laws OK
1893. for the submission to the people OF the
State, for their approval or rejection at the
general election to be held therein in November
Of the present year. an amendment to Section
One ~ of Article Nine (9) OF the State Con-
The section to be amended now reads as fol-
lows:
SECTION /. 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 shat have
cash valuation, and be equalized and uniform
throughout the state: Provided, that the
authorize municipal corporations to levy as
easements for local improvements. upon the
property fronting upon such improvements or
upon the property to DO benefited by such i'm
provements, or both, without regard to q cash
valuation, and in such N anner as the legislature
may prescribe. And PROVIDED Further, that Tor
ing water pipes and supplying any city or muni-
cipalitv with water. the legislature may, by
genera! or special law, authorize any such city
or municipality, having population OF hve
thousand (5.0O0) or more, to levy an annua!
tax or assessment upon the lineal foot OF all
lands fronting on any water main or wntr pipe
laid by such city or municipality within cor
porats limits OF said city for supplying water to
the citizens thereof without regard to the cash
value OF such property and to empower such city
to collect any such tax aesessmeuts or fines, or
penalties for failure to pay the same. ors any nne
or penalty for any violation Of tho rules Of such
city or municipality in regard 70 the use OF
PROPOSED AMENDMENT. 30 ,
1t is proposed by the said act OF 1853 to amend
tho above quoted section of the Constitution BY
adding thereto the following provso; Viz. =
land, provided further, that tkerp may be
by law levied and collected u tax upon all In
heritances. devises. be4ussts, leEac:es and gifts
OF every kind and description above q 1Sed and
specified sum, OF any 2id oil natural perEeas and
corporations. Such tax above such exempted
sum may be uniform. or it may be graded or
h,,t hn1 uNk ,y,0vf INN m
tax OF five per cont. IT,
The purpose OF the proposed amendment is to
clothe the legislature with authority to tax the
following subjects
l. Inheritauces. 2. Devises. 3. Bequests.
T. l.egacios. 5. Gift.
I. Tbs said proposed amendment contem-
plates that all inheri tances, devises etc, in eX-
cess OF q certain amount to be determined by the
Legislature, shall be subject to taxation.
2: The ta1 may be graded or progressive.
cent" In other words, it is proposed to confer
upon the Legislature authority to tax tho above
named subjects by appropriate methods to any
amount thereof. -
3. The Legislature may, II such authority is
conferred prescribe q fixed rate not to exceed
i've per cent. applicable to all inhcrtances. de-
vises, bequests, legacles and gifts regardless of
the amount thereof. In other words it may
provide that an Inheritance OF Five Hundred
scribed for an inheritance OF Fifty Thousand
Dollars.
d. T. 1T may provide RACES OF taxation varying
with the amount OF the inheritance, devise, etc.
The rate Of taxation may be made to vary as ap-
piled to any particular Inheritance, bequest, ETC.
For illustration. un Inheritance of One Hundred
Thousand Dollars may be taxed at q certain rate
for the first Ten Thousand Dollars. different
rate for the next Ten Thousand Dollars, and q
still different ratio for the third Ten Thousand
Dollars, and so on according to . rule which
shall be prescribed by the Legislature.
. s. The tax contemplated by the proposed
amendment is defined generally to DO a burden
imposed BY government upon all eiits. legacies.
inheritances and SUGGESTIONS, whether OF real or
personal property, or both, or any interest
therein, passing to certain persons BY will. by
lntestate law, or by any deed or instrument
made inter WHO'S intended to take effect at or
After the death OF the grantor."
Z 6. The justice OF such tax IL 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 authoritv; where'
FORE 1t is urged that the state may Justly attach
to such subjects q reasonable tax. .l.% ~, ~
z. Similar le9ielation has been in force for
some years in Pennsylvania and several other
states.
/ 8. The said amendment is proposed for tha
reason that doubt prevails as to the validity d
such legislation in the absence Of express con
stitutional authority. ,'. H. ..s. ~2
: II. W. CHILDs,
Da' ed March "a, 1894. Attorney General