The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1894-10-19
PROPOSED CONSTITUTIONAL AMEND
MENT.


The Legislature OF the State of Minnesota has
provided by Chapter one 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. amendment to Section
One ~ OF Article Nine (s) 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-
perty on which taxes are to be levied shall have
a 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 I'M
provsments or both, without regard to a cash
valuation and in such manner as the legislature
may prescribe. And prOCtded further. that for
the purpose OF defraying the expenses of lay
ing water pipes and supplying any city muni-I
eipality with water, the legislature may, by,
general or special law, authorize any such ethyl
or municipality, having population OF fvel
thousand (5.0OO) or more to levy ar annual
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
porate limits of said city for supplying water to
the citizens thereof without regard to the cash
value OF such pro erty. and to empower such city,
to collect any such tax assessments or fines, or
pena ties for failure to pay the same, or any fne
or penalty for any violation OF the rules OF such
city or municipality in regard to the use OF
water, or for any water rate due for the same"
PROPOSED AMENDMENT.
1t is proposed by the said act Of 1893 to amend
the above quoted section of the Constitution by
adding thereto the following proviso; viz
And, provided further, that there NAV be
by law levied and collected tax upon all in
heritances, devises. requests, legaciss and gifts
of every kind and description above a liked and
specified sum- OF any and all natural persons and
corporations. Such tax above such exempted
sum may be uniform, or it may be graded or
progressive, but shall not exceed q maximum
tax OF five per mt.
The purpose Of the proposed amendment is to
clothe the LEGISLATURE with authority to tax the
following subjects:
!. Inheritances 2 Devises g. Bequests
1. The said proposed amendment contem-
plates that all nheritances devises ETC.. in ex-
cess of a 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 a maximum tax of five per
cent" In other words, it is proposed to confer
upon the Legislature authority to tax the above
named subjects by appropriate methods to any
sextent not in excess OF five per cent of the
amount thereof
3. The Legislature may II such authority is
conferred, prescribe fixed rate not exceed
five per cent, applicable to all inheritances, 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 at the 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 o: taxation may be made to vary ap-
piled to any particular Inheritance, bequest, etc.
For Illustration, inheritance OF One Hundred
Thousand Dollars may be taxed at a certain rate
for the first Ten Thousand Dollars n different
rate for the next Ten Thousand Dollars, and a
still different rate for the third Ten Thousand
Dollars, and so on, according to a rule which
shall be prescribed by the Legislature.
8. The tax contemplated by the proposed
amendment is defined generally to be burden
imposed by government upon all gifts, legacies,
inherltances and SUGGESTIONS, whether of real or
personal property, or both, any interest
therein passing to certain persons by will, by
intestate law or by any iced or instrument
made inter Uivos, intended to take effect at or
after the death OF the grantor."
6. 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 it's authority; where
FORE it il urged that the STAT may Justly attach
to such subjects reasonable tax.
Z, Similar legislation has been in force for
some years in Pennsylvania and several other
states.
Q. The said amendment is proposed for the
reason that doubt prevails to the validity Of
such legislation in the absence OF express con-
stitutional authority.
H.. W. CH1Lps,
Dated March a. 1894 Attorney General