The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1894-10-18
PROPOSED CONSTITUTIONAL AMEND.
MENT.

The Legislature Of the State Of Minnesota has
provided by Chapter one OF the General Laws OF
1888 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, amendment to Section
e One OF Article Nine 's 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 shall 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 ths
property fronting upon sucE improvements or
upon the property to be benefited BY such i'm
prOvements, or both, without regard to cash
valuation. and in such manner as the Legislature
may prescribe: And prortded further. that for
the purpose Of defraying the expenses Of lay
eipality with water. the legislature may. by
general or special law, authorize any such city
or municipality. having q population OF nvs
tax or assessment upon the lineal foot Of all
lands fronting on any water main or water pipe
laid BY such city or municipality within cor
the citizens thereof without regard to the cash
value OF such property and to empower such city
to collect any such tax assessments fines. or
to :
city or municipality in regard to the use OF
PROPOSED AMENDMENT.
It 10 proposed BY the said act Of 1893 to amend
the above quoted section Of the Consultation BY
"And. provided further. that th.rs may b.
hsritances. devfses. requests. lsgaciss and gifts
Of every kind and description above q fixed and
specified sum. Of any and all natural persons and
corporations. Such tax above such exempted
Uniform. graded
progressive, but shall not exceed maximum
tax Of i've per cent"
cloths the Legislature with authority to tax the
following subjects
1nh.'it1 1:s:,,.. D'vi's' s,,, B'qus't''
I. The said proposed amendment contem.
plates that all inheritances, devises. etc. in ex.
cess Of q certain amount to be determined by the
Legislature. shall be subject to taxation.
2. The tax may be graded or progressive.
but shall not exceed maximum tax Of i've per
cent" In other words. it il proposed to confer
upon the Legislature authority to tax the above
named subjects by appropriate methods to any
extent not in excess OF i've per cent OF tho
amount thereof.
8. The Legislature may. such authority is
i've per cent, applicable to all inhsritances. de.
vises. bequests legacies and gifts regardless OF
the amount thereof. In other words, it may
Dollars shall be taxed at the same rate pre-.
scribed for an inheritance Of Fifty Thousand
Dollars.
4. 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 Q
still different rate for the third Ten Thousand
Dollars. and 90 on, according to . rule which
shall be prescribed BY the Lsgislaturs.
8. The tax contemplated BY the proposed
amendment 10 defined generally ito be 9 burden
imposed by government upon all sits. legaciss
inheritances and sueeessions, whether Of real or
personal property. Or both, or any interest
therein: pessins to certain persons BY win. BY
intsstate law. or by any deed or instrument
made inter ytvos. intsndsd TO take effect 1t Or
otter the death Of the g1antor."
Z. The justice Of such . tai u claimed to rest
upon the fact that tAs hight to take property
BY devise or descent - he creature Of the law and
secured and protested By its authority; whsre.
fore, II IL urged that tAs ssAte may Justly attach
TO such subjests . eeasoEabie tax.
I. Similar loG1Glattoa bas been in forco top
some years n Psansyivania and several ether
states.
4 The seid ansad1sat b proposed tor Tie
reason that 1oubt pfsvA1s e 10 the validity d
such legislatiol n NE abssaes Of express con
etltutaonal authority.
n. ". CuLDs.
Dated March ~ In Attorney General