The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-02-12
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Continued From First Page.
Were included in the proposed amend
ment by oversight, is not made clear,
put there seems no occasion for undoing
the constitutional inhibition against spe-
cial legislation. especially as to municipal
corporations"
Doors Open Too Wide.
Section 2, if enacted, would permit of
legislation of any character relating to
taxation with only one proviso, that the
taxes should be uniform upon the same
class Of subjects. This is opening the
doors too wide for safety to the public
and if any modification is made of our
present constitution, it should be made
specific as to the classes of property that
may be made the exception to the rule
The same criticism can be made as to
section g. insofar as it may apply to the
legislative bodies of the different coun-
ties. 1t would result in a continual con-
tentlon of one class of property interests
fighting another class of property inter
9Sts to shift the burden of taxation, and
how the legislature could confer upon any
official and how such official could in the
absence of regular taxation system
based on values, make a fair apportion-
ment among the counties to produce rev.
enCeS for the state, seems to be beyond
comprehension, and would unqueStlOnaDly
be comforting powers that could only be
used arbitrarily in fixing such appOrton-
ment. Our constitution provides that
where several amendments are submitted
in one act land this proposed constitu-
uonal amendment by It's terms requires
it, each particular section amended shall
be voted on separately. 1t will be no
ticed by an examination of section l. as
it now stands, that it relates to three sub
jeets, as follows: First, all taxes to be
raised shall be equal, etc. Second, CIV
ing the right to levy assessments by mu-
nicipal corporations for local improve
ments, which is reproduced IN section
of the proposed amendment. Third, pro-
Viding for a tax upon inheritances.
THE proposed constitutional amend
ment submitted by the commission, SUD-
stitutes in place Of these three provisions
the proviso that the power of taxation
shall never be surrendered or suspended
Now, supposing that in voting upon these
different sections the new secuon, NO; l.
should be adopted, and none OF the otn-
eTs, it would leave US without any pro-
vision as to ievying of local assessments,
without any provision Tor lnherltance
taxes and without any provision for the
raising of taxes based upon an equal and
cash valuation, but it would have IN
place of these three valuable provisions,
a statement that the right to tax should
never be surrendered or suspended.
Must Avoid Inconsistencies.
at can be readily seen that If constitu-
9ionaI amendments are proposed, the
amendment of the sections must be IN
such manner that if one or more are
adopted and others defeated, inconsistent
cies will not be the outcome of the result
This idea was followed in the preparation
of the new bill, prepared and introduced
IT will be noticed that by section OF the
proposed bill, all taxes to be raised shall
be equal and on a cash valuation BASIS
except as otherwise provided by the con-
stitution of the state That Would mean
that except where the constitution does,
bV the proposed amendments and py otn-
er provisions now existing, make proV1s7
ion for other methods of taxation, all
property not so classified shall be taxed
On the same basis as required by our
constitution at the present time.
Section l re-enacts the provision relat-
ing to levying local improvement assess
meets but strikes out the worCS spe-
cial act which viii confine all legislation
to general laws on this subject 1t also
provides, in the language 1ecommenoed
bv the tax commission, for the leVylng
and collection of a graduated or progress
eive tax upon the estates OF decedentS
This will permit of the levy of tax
The separate and individual inheritances
of the estate; thus, giving better OPP
portunity to get fair and just tax with
out being defeated by many small be-
quests within the probable limits OF eA-
Section 2 provides that the legislature
shall when all other sources of income
are insufficient, provide for an annual
tax to defray the expenses of the state.
1t will be noticed that when the revenues
from other sources become sufficient to
pay the expenses of the state land that
time seems to be near at HAND, no tax
levy will be required to be made, and
there will be no object in the different
counties of the state putting down the
assessed valuation of their property to
avoid paying more toward the state tax
than their neighboring county
Section provides substantially, in the
language of the present section, that
laws shall be passed taxing all real and
personal property according to its true
value in money, but the proviso except
as otherwise provided by the constitu-
tton will exempt from its operation
such classiications as are made by this
proposed amendment and the present con-
stitution. This section re-enacts the eX-
emptions as to all public buildings and
public institutions in the language Gf
the present constitution, and re-enacts
the proviso that $500 in personal prop
erty for each individual may be exempt.
But instead of the latter being manda-
tory it is permissive."
One Practical Suggestion.
section incorporates the provision
submitted by the tax commission that
taxation shall never be surrendered Il.