The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1894-10-11
PROPOSED CONSTITUTIONAL AMEND
NIENT.

The Legislature OF the State Of Minnesota has
provided BY Chapter one Of the Genera! Laws OF
1893. for the submission to the people OF mo
State, for their approval or reJectlon OF tne
general election to be held therein in November
OF the present year, an amendment to Section
One ~ Of Article Nine l9) 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 an pro.
per,y on which taxes are to be levied shat have
q cash valuation, and be equallzed and Uniform
throughout the state: ProOided, that the
Legislature may by general law or special ace'
authorize municipal corporations to levy as
sess1nents for local Improvements, upon the
property fronting upon such improvements OF
upon the property to be benefited by such I'M
provements, or both, without regard to casn
valuation, and in such manner as the Legislature
may prescribe. And Erouided Further, that 1or
the purpose OF defraying the expenses OF lay
ing water pipes and supplying any city or mum nj
cipalitv with water. the legislature may. by
general or special law, authorize any such city
or municipality, having a population OF nve
tax assessment upon the lineal loot OF all
lands fronting on any water main or water pipe
laid by such city or municipality within COZ
pOrats limits OF said city for supplying water 10
the citizens thereof without regard to the cash
value OF such property. and to empower such city
to collect any such tax assessments or lines, or
or penalty for any violation OF the rules OF such
city or municipality in regard 70 the use OF
water, or for any water rate due sor the same
PROPOSED AMENDMENT.
1t is proposed by the said act Of 1883 to amend
the above quoted section Of the Consti taoion by
adding thereto the following provise; VII
by law levied and collected e tax upon ali in
heritances. deviscs. be4uests. legac.ss and gifts
OF every kind and description above 3 fixed snd
corporations. Such tax above such exempted
sum may be uniform, or it mag be gradsd 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 , n.-,... po,no.+.
]. Inheritances. 2. Devises. 5. bequesu.
l. The said proposed amendment contem-
plates that all inheritances devises. etc.. in ex-
esss OF a certain amount to be determined BY the
Legislature, shall be subject to taxation.
but shall not exceed 9 maximum tax Of Ave per
tho tax tn.
named subjects by appropriate methods to any
extent not in excess Of i've per cent OF tho
amount thereof.
3. The Legislature may, II such authority ie
conferred, prescribe fixed rate not to exceed
nve per cent, applicable to all inhsritances. de:
othsr Il
provide that an Inheritance Of Five Hundred
Dollars shall be taxed at the same rate pro.
scribed for an Inheritance Of Fifty Thousana
l. It may provide rates Of taxation varying
with the amount OF the Inheritance devise, etc.
The rate Of taxation may be made to vary a. ap-
piled to any particular inheritance, bequest. &C.
For illustration, al Inheritance Of One Hundred
Thousand Dollars may be taxed 1t certain rata
for the first Ten Thousand Dollars. different
rate for the next Ten Thousand Dollars. and 9
etill different rate for the third Ten Thoueana
shah b. prescribed by the Legislature.
5. The tax contemplate BY tho proposed
amendmsnt 10 defined generally Ito bs burden
imposed BY government upon I'll ants, s8acieA
iAhoritsnces and succsssions, whether Of real Or
Dsrsonal property. or both. or Any interest
,3Asrein, passing to eartain psrse1s ey VII, ~
intostAte law, or BY any DEED or t1stfumeAt
Dode inter vtpos intended to take effect ct OF
altsr the death OF the grsnter."
q. The justice Of such . tex 70 claimed to reot
upon the TACT that the right to take properly
by devise descent 10 the creature OF the law ana
secured and protected by its authority; where
FORE 1t 70 urged that the state may Justly attao4
TO such subjects q reasonable tax. -.
z. Similar lsgialation has been In force iof
some years in Pennsylvania and several other
0tat1o.
q The SAID amendment 10 proposed tor ~
reason that doubt prevails - to the validity q
such legislation In the absence Of express con
stitutional authority.
H. ". CBILps,
Da.ed March "a, 1894 Attorney General