The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-02-21
MINNESOTA TAX PROBLEM.
Principles and Methods of LegisIa
ton.


The present impatient zeal of the leg
islature to accomplish definite results in
matters of taxation, with a speed that
is aptly designated as s'railroading,'' may
well give rise to the most serious APP
prehens ions.
The problems under consideration in
xolye the material prosperity of all
classes of citizens and exceed in magni-
tude any other subject within the domain
of legislation. The very multiplicity of
detail and diversity Of special interests
to be considered tend to perplex and con-
fuse the clearest mind. Calmness and
elaboration are absolutely imperative.
The gravity of the situation lies not so
much in the possibility that costly err
rcrs may be made in points of detail, but
! cardinal principles and vital questions
are in imminent danger of being wholly
lest sight of in the seethirg torrent of
new propositions, that is hourly aug
menting the present confusion Of ideas.
Among these vital questions, in orderly
sequence, are the following.
First-Can permanently satisfactory
tax code be framed under existing con-
stitutional restrictions?
Second-If SO, what shall be the gen
eral outline and prominent features Of
such tax code?
Third = If not, what constitutional
amendments are desirable?
Fourth-If constitutional amendments
are requisite, what, if any, changes in
existing legislation, of temporary ma
ture are eXpedient?
The first question is fundamental Be
fore it has been intelligently and finally
solved, all efforts at tax legislation will
be random and hap-hazard, and a mere
af1cr i1, 1r,rI r
after due elaboration should decide that
it is impossible to frame a tax code, sat
isfactory with a view to permaneney,
without any constitutional amendments,
it would naturally and logically proceed
to the consideration of the second ques-
ton. The unWieldy size of each branch
of the legislature makes it absolutely
imperative that in the framing of a gem
era1 system of taxation it should adopt
the methods Of constitutional conyen-
ton, and assign the many distinct parts
of the subject to specially appointed
committees. By any other method of
procedure the ultimate result of its labor
Will be little more than thing of shreds
and patches.
II, on the other hand, the legislature
should determine this first and para
mount question in the negative, then it's
posals for amendments to the constitu-
ton. After having accomplished that
task, it would become essential for the
legislature to decide the fourth interro-
gatory, as to what, if any, changes in
existing tax legislation are desirable, as
mere temporary expedientS. In the con-
sideration of this inquiry, too much
stress cannot be given to the banefu1 and
oppressive effect of frequent changes in
the tax laws. So eminent a jurist as the
late Judge Cooley directs particular at
tention to this point in his authoritative
work on taxation
Changes in other (than customs) tax
laws are not so injurious, but they are
always liable to be oppressive in indi-
viduaI cases, and for this reason
are not to be made except to cure posi-
tive evils. Mere inconveniences to
which the people have become aceus-
toned, or even impolitic, or unequal tax
alton to which trade and business have
adjusted themselves, are usually less
harmful than considerable changes in the
law with a view to their correction,
In the framing of proposed e5nstitu-
tional amendments, certain cardinal prin-
ciples should also be borne in mind: ID
In view of the fact that the legislature
possesses plenary powers of taxation, ex-
cept as limited by the organic act, all
constitutional provisions should be in the
nature of restrictions, and not merely
grants of power. (2) The constitutional
provisions should be as elastic as posi-
bic within prescribed bounds. 80 The
rule of equality and uniformity Of taxa
ton should be confined to classes. "a
Exemptions, rather than subjects of tax
alton, should be specified. 60 No par
ticular method of taxation should be pre-
scribed. but the adoption of all or any
combination thereof should be permiSS1-
BILE. co The ratio of apportionment be- !
tween the state and various subdivisions
should be outlined. CD Local improve
mtent assessments, under proper reStrlc-
tons, must be specially authorized, as
they involve a delegation of legislative
power not permissible without express
sanction. Apportionment thereof between
the affected property and the municipali-
ty should also be authorized. 90 An
equitable ration between the taxation of
should be established. CO. In view of the
uncertainty of judicial decisions, the sur
render of the power of taxation should be |
expressly forbidden.
1t will be seen from the foregoing sug-
sestionSs which are by no means exhaus-
tutiona1 amendments is In itself most
delicate and difficult task, requiring the
utmost Skill learning and deliberatiOn
II the necessity of constitutional
amendments should be decided upon, the |
legislature would well have earned the |
lasting gratitnde OF its constituency if |
il had accomplished nothing more than
the careful and conscientious perform
ance of that task and the correction of /
the most crying evils of the present law. /
-Moritz Helm.