Echo de l'ouest. [volume] (Minneapolis, Minn.) 1883-1929, 1891-05-07
CHAP TER S-H. f. NO. 172

SI1hE J. I'm C-Il.. L :. ~ W.. l. 4
An Act to provide for the assessment, taxation
and collection of taxes of telegraph and tele-
phone ines within the State OF Minnesota.
Be it enacted by the Legislature OF the State OF
Minnesota:
SECTION 1. That all telegraph and telephone
hines heretofore or hereafter built and operated
within this state shall be subject to taxation as
hereinafter required.
SEC. :. That it shall be the duty of the presi-
dent. vice president, manager OF superintendent
OF every corporation, association, partnership
or person owning or operating any telegraph or
telephone line within this state, the rate ana
manner OF taxation of which for any purpose
has not been fixed ana prescribed by special
charter granting such franchise or by laws pro
Hidilg for taxation on gross earnings OF rail-
soads, to furnish the state auditor. on or before
the frs Monday i'll July, eighteen hundred and
ninety-one (1S9l), and each year thereafter. Oh
Or before the first Monday i'll July, a statement
under oath and i'll such form as the auditor may
prescribe: showing the following iacts;
Eirst-The total number OF miles owned, OPP
Grated or leased within the state, with 81 sep
arate showing OF the number leased.
Second-Ihe total number OF telegraph and
telephone stations on each separate line, and
she total number OF Geographic and telephone
Instruments i'll use therein. together with the
total number of stations mentioned.
Thirl-The total number OF miles III each sep
erate line or division thereof, together With the
number of separate wires thereon, and stating
the counties through which the same are car
TIED.
Fourth-The average number Of telegraph
and telephone poles per mile used in the con-
sirlction and maintenance OF said lines:
SEC. :. That upon the receipt OF SAID state
nent from the several companies, the auditor
OF state shall lay the Same before the state
board OF equalization at its annual meeting,
which board shall proceed to assess sad tele-
graph and telephonsxslnes at the true cash value
thereof.
SEC. 4.-That the lid state board shall also
at said meeting determine the rate OF tax to be
levied and collected upon said assessments,
which shall not exceed the average rate OF taxes,
general. municipal and local, levied throughout
the state. which tax shall be i'll lieu Of all other
taxes, state and local, and shall be payable into
the state treasury.
SEC. 5. The taxes levied as provided by this
chapter shall become due and payable at the
state treasury on the Irst tlstl day OF January
following the levy thereof. and il such taxes are
not paid as herein provided it shall be the duty
OF the treasurer OF state to collect the same
by distress and sale OF any property belonging to
said company i'll the same manner as required
OF county treasllrers i'll like cases by the Gen
erai Statutes relating to collection OF taxes on
personal property, and the record OF the state
board i'll such cases Shall be sul1lclenJ warrant
therefor.
SEC. Is. ii the officers Of any such company
fail to make and file the report required in
section two (2) OF this act, such neglect shall
state board shall proceed to assess the line
notwithstanding, adding thereto thirty (:HO)
per centum on the assessable value thereof as
penalty.
General Laws of the extra session of eighteen
hundred and eighty-one ISS1), chapter one
hundred and thirty-eight Cl3S) OF the General
Laws of eighteen hundred and elghty-seven
GSST, chapter one hundred and thirty lille
(l39) of the General Laws OF eighteen hundred
and eighty-seve:i 1SS7), and all acts and parts
OF acts Inconsistent herewith, be and the same
are herewith repealed.
SEC. s. This act shall take effect and be IN
force from and fter it's passage.
ApprOVed April IL, 1891.