The Princeton union. [volume] (Princeton, Minn.) 1876-1976, 1894-10-25
PROPOSED CONSTITUTIONAL AMEND
MENT.

s. s 4 + rz-r- E Z Y
The Legislature Of the State Of Minnesota has
1893. Tor the submission to the people OF the
State for their approval or rejection at the
general election to be held therein In November
OF the present ysar, an amendment to Section |.
stitution. = - o - =, !. - -"
Tho section to be amended now reads a. FOIL
lows:
SECTION 1. All taxes to be raised in this state
shall be as nearly equal as may be; and all pro-,
q cash valuation, and be eCualzed 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 OF
upon the property to be benefited BY such Inn
provements, or both, without regard to cash;
valuation, and in such manner as the Legislature
may prescribe. And provided further, that for,
i tne pasposS o. asiraynE the expenses Of lay
cipality with water. the legislature may by
general or special law. authorize any such city,
or mere an 81
tax or assessment upon the Hneal foot OF alt
lands fronting on any water main or water pipe
porate limits Of said city for supplying water to-
the citizens thereof without regard to the cash
xalus OF such property. and to empower such city
penalties for failure to pay the same. any fine;
Or penalty for any violation OF the rules Of such
city or municipality In regard TO tho use Of
PROPOSED AMENDMENr
It is proposed by the said act Of 1898 to amend
adding thereto the following proyiso; viz i
And. proD1dsd further, that there may BIZ
BY law Levied and collected q tax upon ali in.
Of every Kind and description abovs 's a1ed and and
q ead =.
progressive but shall not exceed maximum
tag OF Eve per cent.
The purpose Of the proposed amendment is to-
! fas.;itass.s:: 60. !. D.vl..s. :; B.ausss.t
L The said proposed amendment contem-
plates that all inheritances devises, etc, n e1-
cess OF . certain amount to be determined By the
legislature shall bs subject to taxation. !.
2. The tax may be graded OF FprogressiveS
cent" IN other words. Il Il proposed to confer
named subjects by appropriate methods to any
extent net IN excess Of dvs per cent Of the
amount thereof. S-s n s
eonSerrsd. prescribe Fixed rate not to exceed
nve per cent. applicable TO az inheritances, de.
the amount thefsef. IN Other words. It may
provide that an Inheritance OF Five HundreaS
Dollars shall be taxed at the Same rate PREF
n Tor an inheritance Of Fifty Thousand
.; = may provide rates Of taxation varyta3
with tho amount OF the inheritance, devise, etc.
The rate OF taxation may bemade TO vary as ap-
Piled to any particular Inheritance, beqnest etc
For illustration an inherftancs OF One Hundred
Thousand Dollars may be taxed al 8 certain rate
Tor the first Ten Thousand Dollars q different,
rate for the next Ten Thousand Dollars, and q
stu dinsrent rate for. the third Ten Thousand
L DoHarh. and 50 on, according to q rule which
shall be prescribed BY the Legislature
y g. The tax contemplated by the proposed
amendments Is defined generally ito be q burden
imposed BY government upon all gifts legacies,
dnheritances and successions, whether OF real or
personal property, or both, or any interest,
thereil. passing to certain persons BY wil BY
intestate law. or BY any deed OF instrumsnt
made inter zVivOa. intended TO take effect az 81
SITTER the death OF the Grantor.''s
ii q The Justice Of such g tax Is claimed to rest
upon the fact that the right to take property
oy devise or descent II the creature Of the law and
secured and protected BY Its authority; where
lore It IL urged that the state may Justly attach
\ 70 such subjects q reasonable tax 5585i5
II Z. Similar legislation hos been In force for
some years In Pennsylvania and several other
states. 81 n 80 - .i3,5 81
reason that doubt prevails as to the validity Of
such legislation Ii tho absence Of express con-
sdtutional authority. as
). H. w. GEILDs.
& Dared 90 March q, 1894 Attorney General