The Princeton union., 1912-04-25

duced by Representative Fowler of
Minneapolis, by request of the at
torney general and state auditor, and
was referred to the committee on taxes
and tax laws. The bill was drafted
in the attorney generals Office and,
presumably, under the immediate
supervision of the attorney general
and the state auditor.
For several sessions, as far back as
1909, we believe. Inheritance tax bills
have been before the legislature.
Some of the measures we're held to be
unconstitutional by the supreme court.
This particular bill blouse File 49l, J
introduced by Mr.. Fowler at the last
session, was supposed to be a
measure that would cure all defects in
the Inheritance tax laws.
Two or three hearings we're had on
the bill before the house committee on
taxes and tax laws. Mr.. G. Louis
Weeks, the tax expert of the attorney
generals Office, was present at each
of the hearings. Two slight amend
ments we're made in the tax committee,
with the approval of Mr.. Weeks-at
least we have no recollection of his
offering any objection-and the bill
was promptly reported back 20 the
house and passed without single
vote in the negative. Later the house
bill was substituted for similar bill
in the senate and passed by that body
without opposition, and was ap-
proved by the governor April Is,
1911.
Now it appears that chapter 2O9,
general laws of 1911 (House File 491,)
contains clause which may invali-
date the law and, as usual, the legis-
lature is blamed. Several weeks since
the Mortified News severely criti-
cized the legislature, more especially
Representative Fowler, and asserted
that the bill was amended in COM
mittee at the instance of those who
we're interested in vitiating Mime
sota's Inheritance tax laws. We quote
from the News editorial under the
caption of Inheritance Tax Wood
chuck:''
Ever since an Inheritance tax law
was passed in Minnesota interests
have been at work to undermine the
effectiveness of the measure. The law
of 1905 providing for such tax was
tinkered with at the last legislature
and in the process an exemption was
incorporated which, if sustained by
the courts, will mean the loss of mil
lions of revenue to the state of Min
nesota.
."Ostensibly, house file 491, intro
duced by Representative Charles
Rollin Fowler of Minneapolis at the
suggestion of Attorney General Simp-
son and State Auditor Iverson,
strengthens the Inheritance tax laws
of the state. In justice to Mr.. Simp-
son and Mr.. Iverson, the final bill
was worked over in committee and
here is where the woodchuck crept in.
1.-The pernicious clause provides for
reciprocal arrangements between the
various states. Under it, all trans
fer of general property within this
state owned by nonresident of Min
nesota at the time of his death is
exempt from the Inheritance tax if the
decedent's state does not impose tax
upon transfer Of personal property
owned by residents of Minnesota at
the time of their death.
"This measure was backed in the
legislature by those forces which pre-
vented ratification of the proposed
federal constitutional amendment pro-
viding for an income tax. Represen-
tative Fowler is a corporation lawyer
who represents wealthy eastern clients
interested in vitiating Minnesoa's in
heritance tax laws.
1.-The trainers of this clause we're so
doubtful as to it's constitutionality,
that clause was interpolated to the
effect that if this special provision
were declared unconstitutional, the
other provisions of the act shall not
be invalidated thereby.''
The Pioneer Press also editorial]y
attacked the law, or rather the recip-
rocal feature of the law. But
neither of the papers placed the re-
sponsibility where it properly belongs