The sun. [volume] (Morris, Stevens County, Minn.) 1882-1895, 1894-10-18
First-ClaS SIS
Barber Shot
PROPOSED CONSTITUTIONAL AMEND
MENT.

The Legislature OF the State Of Minnesota has
provided by Chapter ONE Of the General Laws OF
1893, for the submission to the people OF tAs
general election to be held therein in November
OF the present year, an amendment to Section
One ~ Of Article Nine ls) OF the State Con-
stitution. ..-*
The section to be amended now reads a. fol-
lows:
sEcrIoN1 l. An 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 nave
q cash valuation, and be eQuallZed and uniform
throughout the state: Provided, that tne
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 ~ sucn I'm.
provements, or both. without regard to cash
valuation, and In such manner az the Legislature
may prescribe. And prOrided Further that Tor
the purpose OF deiraylnR the expenses OF lay
cipaiity with water, the legislature may. by
general or special law authorize any such city
or municipality. having a population Of ave
tax or assessment upon the lineai foot of oil
lands fronting on any water main or waf,r pipe
laid by such city or municipality THU cor
Q, sac G5y ,TF ~ hs csS
value OF such property, and to empower hhcn city
to collect any such tax assersuie ~ or Inns, or
penalties ror failure TO pay the sa or any ncS
city or municipality In regard to the use OF
water. or for any water rate due for the same"
- pRoPosED AMENDMENT.
It is proposed by the said art Of 1899 to amend
the above quoted section OF the Conttituti, n BY
adding thereto the following proviso; vis.:-
And, provided gtsrther, that there may pc
by law levied and COLLECTED q tag upon all In
heritances. devises. requests legacies and gifts
of every kind and description above a liked and
spec fed sum, ofany and all natural persons and
corporations Such tax above such exempted
sum may be UNIFORM: or 10 may he graded or
progressive t, s,iy but shsh not exceed maximum
clpthe the Lesislat1rs with authority to tax tie
following snbiects; j
!. Inheritance, p pevises 5 s,,. requests
1. The said PROPOSED amendment contsm-
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. Ths taxt:may. be graded or progressive.
but shall not exceed q maximum tax OF ave per
cent" In other words. It Is proposed TO confer
named subjects by appropriate methods to- any
amount thereof.
conferred, prescribe . fixed rate not to exceed
FIVE per cent. applicable to all inhsritances. de.
vises. beqnests, legacies and gifts regardless o.
the amount thereof. In other words, 10 may
provide hat an Inheritance Of Five Hundred
Dollars shall be taxed at the same rate pre-.
~ribed for an inheritance Of Fifty Thousand
u
1t may provide rates of taxation varying
wi u the amount Of the inheritance. devise. &c.
tn rate oftaxation may be made to vary as ap-
piled to any particular Inheritance. bequest. ste
For Illustration. an inheritance OF One Hundred
Thousand Dollars may be taxed at . certain ran
for the first Ten Thousand Dollars. different
rate for the next Ten Thousand Dollars. and 9
still different rate for the third Ten Thousand
Dollars, and so ON, according to rule which
shall be prescribed by the Legslatufe.
8. The tax contemplated by the proposes
amendment is defined generally ito be burden
imposed by government upon oil Riitss legncies
inheritances and SUGGESTIONS whether OF real o.
personal property. or both. or any interest
therein. assing to certain persons by VIII. 81
intestate law, or by any deed or instrument
made inter Uiuos. intended to take effect ut o.
after the death OF the grantor."
g. The justice OF such q tax 10 claimed TO rest
upon the fact that the right to take property
by devise descent is the CREATURE OF the Law ane
secured and protected by its authority; where
fore, It Il urged that the state may Justly attach
to such subjects a reasonable tax.
Z Similar legislation hos been In force fol
some years IN Pennsylvania and several oths'
states. NJ
g. The said amen dment Ia proposed for thu
reason that doubt prevails as to Che validity o
such legislation 10 the ahsence Ut express con
atitutlonal authority
II. w. CaiLps.
! pated March "a, 1894 Attorney Generaa