The Princeton union. [volume] (Princeton, Minn.) 1876-1976, 1891-05-07

! force from and after the date of its passage,
Approved April Il, 1891.
CHAPTER -H. NO. 172.
An Act to provide for the assessment tsxs-
ton and collection Of taxes Of telegraph
ana telephone lines within tn State OF
Be it enacted by the Legislature Of the State
of Minnesota:
SECTION L. That all telegraph and tele-
phone lines 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
president, vice president. manager or super
intendent of every corporation, association.
partnership or person owning or operating
any telegraph or telephone line within this
state, the rate and manner Of taxation Of
which for any purpose has not been fixed
and prescribed by special charter granting
such franchise or bylaws providing for tax
alton On gross earnings Of railroads. to fur.
nish the state auditor. on or before the first
Monday in July, eighteen hundred and
ninety-one cs9D, and each year thereafter,
OIL OR before the first Monday in July.
statement under oath and in such form as the
facts:
First-The total number Of miles owned.
operated or leased within the state. with
separate showing ct the number leased
Second-The total number Of telegraph and
the total number of telegraphic and tele.
phonic instruments in use therein, toget,er
with the total number of stations mentioned.
Third-The total number Of miles in each
separate line or division thereof, together
with the number of separate wi-es thereon,
and stating the counties through Shich the
same are carried.
Fourth-The average number Of telegraph
and telephone poles per mile used in the con-
struction and maintenance of said lines.
SEC. 3. That upon the receipt of said state
ment from the several com panies, the auditor
of state shall lay the same before the state
rH ~ rs q re
which board shall proceed to assess said
telegraph and telephone lines at the true
cash value thereof.
SEC. 4. That the said state board shall also
at said meeting determine the rate OF tax to
be levied and collected upon said assessment.
which shall not exceed the average
rate rate OF OF taxes, taxes general, municipal
Which tax shall be in eu o al other the ts sss
state and local, and shall be payable into the
state treasury.
SEC. 5. The taxes levied as provided by this
chapter shall BECOME due ana payable at the
following the levy thereof. and if 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 be-
longing to said company. in the same man
ner as required of county treasurers in like
cases by the General Statutes relating to col
lection OF taxes on personal property, and
the record of the state board in such cases
shall be sufficient warrant therefor
SEQ. 6. If the officers of any such company
fail to make and file the report required in
section two ca of this act such neglect shall
not release its line from taxation, but the
state board shall proceed to assess the line
notwithstanding, adding thereto thirty l3O
per centum on the assessable value thereof as
penalty.
Sec. Z. That chapter sixty-eIght (6s) Of the
General Laws of the extra session of eighteen
hundred and eighty-one QSS1), chapter one
hundred and thirtv-eight (lSS) of the General
Laws of eighteen hundred and eighty-seven
QSSD, chapter one hundred and thirty-nine
(139l Of the General Laws of eighteen hun
dred and eighty-seven (lSS), and all acts and
parts of acts inconsistent herewith, be and
the same are hereby repealed.
SEC. s. This act shall take effect and be in
force from and after its passage
Approved April II, 1891.