Little Falls weekly transcript. (Little Falls, Morrison Co., Minn.) 1894-19??, 1894-10-12
PROPOSED CONSTITUTIONAL AMEND
.>,,f-,S t.,.,k MENT. ,: az.

The LEGISLATURE Of the State of Minnesota has
provided bv Chapter ono Of the Gsnsral Laws Of
isst Tor the .s! snbmisston to tho people Of ths
general e.ction' to b. hold therein n November
Of tho present year, An amendment. to Section
e Or: a. y AFssls Nine 40 9, n STATE Con-
The section to bs amended now reads % fol.
y: skcr1ox'l. All taxes to be raised In this state
sssA b. = nesrly, sqael e nav Be; sad I'll pro.
= cash valuation, and be equalissd and uniform
thEosshont this state: s: 9S4vtdsd, that tho
1egtslatnrs msy BY general law Dr. special act.
ssssmshts Tor LOCAL improvSmsnta. I. upon tho
.psopsr1 fronttpE. upon suck improvements or
vpoAt propsrey TO ,be: bensnkAd-6y such i'm.
NaJustioa. and In such m amor q ths Legislature
~. pusposs Of .dsirayipE Tie. expenses 81 lay1
e. ~ %.3
ssnsrA sr special l9w. authoris any auch ethyl
q municipality. having - population, Of AVE-
s9 Or .:
lande fronting on any, water main or water pipej
laid by such city :or municipality within cor;
Persss amis 9, ssd s,ty iSr supplying x..r
value pt such property. and to empower such city,
to collect any such tax assessments Or fines, or
pene,tlss ior feilure to pay The same. or aPy dne
city, or municipality in regard to the use Of
water. OF for any water rate due for the same"
~" - PROPOSED AMEspMENr.s
It 10 proposed by the said act of 1893 to amend
the above quoted section OF the Constitution by
adding thereto tho following proviso:vis.:- :,
And, provided further, that there may be
h:ritancee. devises. bsquests. legaces 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 tempted
m v hA ~ m ho dad
progressive, but shall not exceed q maximum
tax of five per c-nt."
The purpose Of the proposed amendment is to
clothe the Legislature with authority to tax the
following subjects:
l. 1nheritances. ?. Devises. g. requests.
l. Tn. .a sdAI proposed amendme S!' coptem.
plates tn at all sheritances, devises etc, in ex-
cess Of a certain amount to be determined by the
legislature. shall be subject to taxation.
but shall not exceed a maximum tax OF five per
cent In other words. it is proposed to confer
upon tho Legislature authority to tax the above
extent not in excess OF i've per cent OF the
amount thereof
s.. The Legislature may. II such authority is
five per cent, applicable to oil inheriranres, de-
vises. requests, legacies and gifts regardless OF
the amount thereof: In other words, it may
provide that an inheritance OF Five Hundred
Dollars shall be taxed ut the same rate pre-
scribsd for an Inheritance OF Fifty Thousand
Dollars.
" 4. It may provide rates Of taxation VARYING
with the amount of the Inheritance, DEVISE etc
The rata Of taxation may be made to vary a. an.
piled to any particular Inheritance. bequest, etc,
For illustration, an Inheritance Of One Hundred
Thousand Dollars may be taxed at certain rata
for the first Ten Thousand Dollars. a different
rate for the next Ten Thousand Dollars and a
still different rate for the third Ten Thousand
Dollars. and so ON, according. to . rule which
shall be prescribed by the Legislature.
3. Tho tax contemplated by tho proposed
amendment IL defined generally Ito be u burden
imposed by government upon all gifts, lssacies
inheritanees 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 instruments
made inter pivos, intended to take effect at or
after the death OF the grantor."
8! The justice Of such q 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 it's authority; where-
FORE it Ia urged that the to may Justly attach
to such subjects a reasonable tax.
7. Similar legislation has been in force for
some years in Pennsylvania and several other
states.
g. The said amendment is proposed for tho
reason that doubt prevails as to the validity Of
such legislation in the absence OF express con.
stitutional authority. &
II. W. CHlLps,
Oa ca Marcn "a, 1S94. Attorney General.