The sun. [volume] (Morris, Stevens County, Minn.) 1882-1895, 1894-10-25
PROPOSED CONSTITUTIONAL AMEND,
MENT.

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 thu
general election to be held therein in November
Of the present year, an amendment to Section
One ~ Of Article Nine 49, of the State Con.
a6GutiOn.
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
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 q cash
valuation, and In such manner as the Legislature
may prescribe. And provided further, that for
the purpose OF deiraying the expenses OF lay
Ing water pipes and supplying any city or NUM-
cipality with water, the legislature may. by
general or special law, authorize any such city
or municipality, having population OF hve
tax or assessment upon the lineai foot Of all
lands fronting on any water main or watt pipe
laid by such city or municipality W thin cor
porats 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
to collect any such tar assessments or fines, or
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.
It 10 proposed by the said act OF 1898 to amend
the above quoted section OF the CONSTITUTE, n BY
adding thereto the following proviso: Wis.,
by law levied and collected tar upon ali in.
heritances, devises. requests. legacies and gifts
OF every kind and description above q liked and
corp ,ratlons. Such tax above such exempted
sum may be uniform. or 1t may be graded or
progressive. but shall not exceed maximum
The purpose Of the proposed amendment is to
clothe the Legislature with authority to tax the
following subjects:
I. lnaerttances z. Devises. 3. BeQuegtg.
I. The said proposed amendment contem-
plates that all inheritances, devises. ETC., in
Legislature shall DO subject TO taxation.
:: The tax may be graded or progressive.
but shall not exceed a maximum tax OF ave per
upon the Legislature authority to tax the above
named subjects by appropriate methods to any
extent not In excess OF Ave per cent OF the
$. The Legislature may, such authority ID
conferred, prescribe o nxed rate not to exeesd
ave per cent. applicable to all inheritances. de.
viaes, bequests, legacies and gifts regardless Of
the amount thereof. In other words, IL may
provide that an Inheritance of Five Hundred
Dollars shall be taxed ut the same rate pre-
..'ribed for an Inheritance Of Fifty Thousand
Il msy provide rates OF taxation varying
wi ii the amount Of the inheritance. devise. etc.
The rate OF taxation may bemade to vary as APP
piled to any particular Inheritance. beQuest. etc.
For illustration. an Inheritance Of One Hundred
thousand Dollars may be taxed at certain raSe
Tor the frst Ten Thousand Dollars. dinerent
rate for the next Ten Thousand Dollars, and
etlll different rate for the third Ten Thousand
Dollars, and so ON, according to rule which
shall be prescribed by the Legislature.
.. The tar contemplated by the proposed
amendment is defined generally Ito be o burden
imposed by government upon all Rifts, legaces.
inheritances aud SUGGESTIONS whether OF real or
personal property. or both, or any interest
therein. passing TO certain persons by WILL by
intestats Law. or by any deed or instrument
made tafer vtpos. intended to take effect at or
after the death OF the grantor."
9. The justice OF such a tar is claimed to rest
upon the fact that the right to take property
by devise or descent 10 the creature of the law and
secured and protested by les authority; where
fore, it IL urged that the state may Justly attach
to euch subjects reasonabastax.
2. 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 as to the validity Of
such legislation In the absence OF express con-
stitutional authority.
II. w. CHILDs.
Dated March ~. 1894 Attorney General.