The sun. [volume] (Morris, Stevens County, Minn.) 1882-1895, 1894-10-11
PROPOSED CONSTITUTIONAL AMEND
MENT

The LEGISLATURE of the State CT Minnesota has
provided by Chapter one of the General Laws OF
$685. 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
stitution ~ -.
The section to be amended now reads as fol-
lows:
shall be as nearly equal as may be; and all pro-
perry on which taxes are to be levied shall nave
o cash valuation, and be equalized and UNIFORM
throughout the state: prorided, 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 i'm
provements, or both. without regard to a cash
valuation, and in such manner as the legislature
may prescribe. And proritLed Further, that Tor
the purpose OF defrayinE the expenses OF lay
ing water pipes and supplying any city or num-
cipality with water, the legislature may ~
general or special law, authorize any such, CITY
or municipality, having a population OF nVe
thousand t5,000) or more. to levy nm annual
tax or assessment upon the lineat loot OF iSll
lands fronting on any water main or wat.r pipe
laid by such city or municipality tnln cor
porate limits of said city for supplying water TO
the cttzsns thereof without regard TO me c assn
value OF such property, snd'to empower sMch city
to collect any such tax assessinh III or nnes' OF
penalties for failure to pay he SAM or any nne
or penalty for any violation OF the rules CT sucn
city or municipality in egard to the use OF
water, or for any water-rate due for the same
PROPOSED AMENDMENT.
tits proposed by the said art Of 1898 to amend
the above quoted section OF The Constitution by
adding thereto the following provso; viz
And, provided further, that there may be
by law levied and collected q tax upon oil in
heritances. devises. bequests legaces and gifts
of every kind and description above q fixed and
spe" fed sum, of any and all natural persons and
sum may DO Uniform, or it may be graded or
progressive but shall not exceed maximum
tax of five per cent" tess.-.E7.ae 1t-.
The purpose OF the proposed amendment is to
clothe the Legislature with authority to tax the
following subjects:
J. lnheft tfseso,.. Dsvises si,f Bequ''t'
l. The said proposed amendment contem-
Plates that all inheritances, devises, ETC., in ex
ress OF certain amount to be determined by the
Legislature, shall be subject to taxation.
3 The tax may be graded or progressive,
but shall not exceed maximum tax OF i've per
vent" mother words, 1t is proposed to confer
upon the Legislature authority to tax the above
named subjects by appropriate methods to any
extent not in excess OF five per cent OF the
amount thereof.
g. The Legislature may, II such authority is
conferred, prescribe q fixed rate not to exceed
five per cent. applicable to all inheritances, de.
vises, bequests, legacies and gifts regardless OF
the amount thereof. In other words, it may
provide that On inheritance of Five Hundred
Dollars shall be taxed at the same rate pre-.
l,ibed for an Inheritance OF Fifty Thousand
} as.
1t may provide rates OF taxation varying
Wi Il the amount OF the inheritance, devise, csc.
The rate OF taxation may be made to vary as ap-
piled to any particular inheritance beqqest, etc.
For Illustration, an Inheritance OF One Hundred
Thousand Dollars may be taxed at a certain rass
for the first Ten Thousand Dollars. o different
rate for the next Ten Thousand Dollars, and 9
still different rate for the third Ten Thousand
Dollars and SO on, according to rule which
shall be prescribed by the Legislature
5. The tax contemplated by the proposed
amendment is defined generally to be burden
imposed by government upon all gifts, legacies,
inheritances 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 uiuoS, intended to take effect at o.
after the death OF the grantor."
8. The justice of such tax Is 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 1t IL urged that the state may justly attach
| to such subjects reasonable tax
z, Similar legislation has been in force Tor
| some years in Pennsylvania and several other
| states.
8. The said amendment is proposed for the
reason that doubt prevails as to the validity OF
such legislation in the absence Of express con-
| stitutional authority
H..W. CHILDs
Dated March a. 1894 Attorney General.