The Cook County herald. [volume] (Grand Marais, Minn.) 1893-1909, 1894-10-20
PROPOSED CONSTITUTIONAL AMEND.
MENT,

The Legislature OF the State Of Minnesota has
provided by Chapter one Of the General Laws OF
1888, for the submission to the pc 'ple of the
State, for their approval or rejection at the
general election to be held therein in November
OF the present year. an amendment to Section
One ~ OF Article Nine (s) 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 may be; and all pro-
cash valuation, and be equalized and uniform
throughout the state: PROVIDED, tn at the
Legislature may by general law or special act,
authorize 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. ANA provided Ja67ther, that for
the purpose OF defraying the expenses OF lay
Ing water pipes and supplying any city or NUM-,
general or special law, authorize any such city
or munieipallty, having a population Of fves
thousand (5.o0O) or more to levy an annual
tax or assessment upon the lineal foot OF all
lands fronting on any water main or water pipe
laid by such city municipality within cor
porate limits OF said city for supplying water to
value OF such property. and to empower such city.
to collect any such tax assessments or fines, or
pena ties for failure to pay the same, or any fine
or nalty for any violation OF the rules OF such
water, or for any water rate due for the same"
PROPOSED AMENDMENT.
1t is proposed by the said act OF 1893 to amend
the above quoted section OF the Constitution by
adding thereto the following provso; viz
Aud, rrovided further. that there may be
hecitances. deyises. bequests legaces and gifts
OF every kind and description above q fixed and
specified sum- OF any and all natural persons and
corporations. Such tax above such exempted
be Uniform it ha pra1pd
progressive, but shall not exceed q maximum
tax OF FIVE per C. Mt"
clothe the Legislature with authority to tax the
following subjects
l. Tsss,,,. p D'7'''' g. 3 at ssqus'ts
|. /. The said proposed amendment contem-
plates that all inheritances devises, ETC., in ex-
cess OF certain amount to be determined by the
Legislature. shall be subject to taxation.
O. Ths tax may be graded or progressive
but shall not exceed q maximum tax OF five per
cent" In other words, it is proposed to confer
upon the Legislature authority to tax the above
named subjects by appropriate methods to any
amount thereof. ..@-s
g.. The Legislature may, If such authority is
conferred prescribe fixed rate NOT to exceed
five per cent. applicable to oil inheritances. de-
vises, bequests, legacies and gifts regardless OF
an IT, Of Ts
Dollars shall be taxed at the g me rate pre-
scribed for an Inheritance OF Fifty Thousand
r. . e D..
> 4. It may pr,yide rates Of taxation varying
with the amount of the Inheritance devise, ETC.
;Tba rate OF taxation M v be made to vary as APP
piled 70 any particular Inheritance, bequest, etc
Fer illustra tissI. IN inheritance Of One Hundred
Thousand Dollars nay be taxed at a certain rat,
for the FIRST Ten thousand Dollars, different
/ rate Tor the Rext Ten Thousand Dollars, and 81
still differen are for the third Ten Thonsan
Dollars. snd 50 On. according to u rule vaicd
shall 5e prescribed by The Legislature.
$5.& B. The tar canSonip plated by the, proposed
amendment is defined generally to be 6ar$l al
B imposed by government upon all aits lsgacia Il
iuheritaGaes and suces ssicns. N1ather OF real Or
1 personal property or both, or any Interest
thereln. passing 10 certain persons eby will by
Z inIestate law, or hy any coed or instrument
made inter csOos,s i'll tended to take effect at or
after the 9 esti aot the araltcr,'
& 81. elassics OF BHcA tax Is claimed to rest
upon fbs faSs# tha Gha rjghr to lake property
4 bydsyises oc dasRfneis the creature OF f}.e san
secnrEa ard Protected by rs ssp 81 9e5 where
fore. II II tsi,sed hat The te ti at zach
& to snea snblaeta 8 reasana1ile tsI. 81
Isl Il, Similar egalatioaa has 2en in force .for
some > sssra in ReansS wanna and several other
states.
a5$ s. The said arnetanlent is proposed for the
reason that doub prevails as to the yaHlity. Of
seieh 80 ssnce OF express COZ
$50 tut ION a All
H. w. GHILDs
Dated Marchsa4 1884. Attorney General
8rG