The Princeton union. [volume] (Princeton, Minn.) 1876-1976, 1894-10-18
PROPOSED CONSTITUTIONAL mEND-
fzl #6H&Ef sf# MENT. 81 $50

The Legislature Of the State Of Minnesota has;
provided by Chapter one Of the General Laws Of
1sss for the submission to the people Of the
State, for their approval or rejection ut the
general election to be held therein in November
OF the present year, an amendment to Section
one ~ OF Article Nine ts Of the State Con-
!. The section to be amended now reads q fol-
lows:
shall be as nearly equal as may be; and all pro-
porty on which taxes are to be levied sshaM have
cash valuation. and be ecualized and uniform
the that tae
authorize municipal corporations to levy as
sessments for local improvements. upon the
upon the property to DO benefited by such i'm
Provements. or both. without regard to 9 cash
valuation, and in such manner as the Legislatures
the purpose Of deiraying the expenses Of lay
eipality with water. the legislature may, 81;
or municipality. having population Of ave
thousand 5000 or more, to levy an annual
tax or assessment upon the linea foot Of all
lands fronting on any water main or watpr pipe
laid by such city or municipality within COR
porate 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
70 collect any such tax assessments or fines, or
penalties for failure to pay the same, or any fine
city or municipality in regard to tho use Of
water. or for any water rate due for the same. If
PROPOSED AMENDMENT.
It is proposed BY the said act Of 1888 to amend
the above quoted section Of the Constitution by
adding thereto the following proyiso; viz. -.
heritances. devises. bequests. legacies and gifts
OF every kind and description above q fixed and
spse.dt sum- Of assg and oil natural
sum may be uniform, or 1t may be graded or
progressive, but shall not exceed maximum
The purpose Of the proposed amendment il to
clothe the legislature with authority to tax the
!, 1nhsritaness. ?: Dsvis.s. 8; Bequests.
/. The said proposed amendment contem-
plates that 81 inheritances. deyises. etc. il *
Legislature. shall be subject to taxation
but shall not exceed maximum tax Of ave 'i per
upon the Legislature authority to tax tho above
named subjects BY appropriate methods to any:
extent net in, excess Of hve per cent Of the
3. The Legislature may. IL such authority IL
conferred. prescribe q Axed rate not to exceed
1 ,.. per cent applicable to an nhsrtances de-
the amount thereof. In other words IL may
provide that an Inheritance Of Five Hundred
scribed for an Inheritance q Fifty Thousand
Dollars 3s.{FF .4sss "a.
4. + may provide rates Of taxation varying
The rate Of taxation may bemade to vary as an
piled to any particular Inheritance, beunest. etc
For illustration. an inheritance OF One Hundred
Thousand Dollars m ~ be taxed at q certain rata
for the first Ten Thousand Dollars, different
rate rat; for the next Ten Thousand Dollars. and {
etill different rate for the third Ten Thousand
shall be prescribed by the Legislature.
D. The tax contemplated by the proposed
amendment is defined generally s to be q burden
imposed by governments upon all eifts, legacies,
inhe.ltances and successions. whether 81 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 Vtv0s. intended to take effect ct or
u alter tho death OF the grantor. = e
- The justice OF suck q tax Is claimed to rest
4 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 s urged that the to may Justly attach
20 such subjects a reasonable tax. 5fs5 sSss
=. Similar legislation has been in force for
some years in Pennsylvania and several other
states.
9. The said amendment L proposed for the
& reason that doubt prevails o. to the validity %
such legislation In the absence Of express cop-5
stttuttonal anthority. S as
II. W. GUILDS.
Dated March q. 1924 Attornsy General.