The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-05-03

change or boundary line; ana any OIlcer
who shall willfully neglect or refuse to
perform the duties herein required OF MIN
shall be deemed guilty OF misdemeanor
and may be removed for malfeasance IN
Office.
Sec g. All acts and parts of acts incon-
sistent with this act are hereby repealed.
Sec g. This act shall take effect ana be
in force from and after It's passage.
Approved April %. 1897.
CHAPTER 3O9-H. F. NO. 357.
AN ACT providing for the taxation OF
Be It enacted by the Legislature Of the
State of Minnesota:
Section /. That any person or persons.
joint stock association or corporatlon'
wherever organized or Incorporated. en-
gagged in the business of conveying 70,
from or through this state. or any part
thereof, money, packages, goid, silver
plate or other article by express not in
Guiding the ordinary lines of transports
ton of merchandise and property IN THIS
state. shall be deemed to be an express
company.
in section one % hereof, doing business
in this state shall, annually between the
first day of January and the hrst day OF
February. under the oath OF the person
constituting such company, If person.
or under the oath Of the president, secre.
tary, treasurer, superintendent or ch1er
officer in this state of such association or
corporation, if an association or corpora
ton. make and file with the state auditor
of this state a statement in such form as
the said state auuitor may nsescrloe' Gull
tanning the following facts:
Second-The nature of the company
whether a person Or persons or assocla-
ton or corporation, and under the laws
Third-The location of it's principal
Office.
Fourth-The name and pcs ad-
dress of the president, secretary, AUDITOR,
inf GSYYf
manager.
Fifrh-The name and postoff1ce address
of the chief officer Or managing agent or
the company in Minnesota.
SiXth-The entire receipts Gncluding all
sums earned or charged, whether &C
tually received or not), for business done
within this state. including. its proportion
of gross receipts for business done by
such company within this state in con-
necti N with other companies.
Sew enth-A statement of the amount &C
tually paid by such express company for
the year then next preceding the last day
of December to the railroads within this
state for the transportation of it's freight
within this state. showing the amount
paid to each railroad company.
Eighth-The entire receipts or the COM
pany for business done within Minnesota,
as defined in item six (6), after deducting
the amounts paid for transportation OF
freights. as in item seven co:
BlaE ks for making the above state
merits shall be prepared, and on APP
plication, furnished any express company
by the state auditor.
Sec. 8. In case Of a failure or refusal
of any express company to make the
statement prescribed by section two (2)
hereof. on or before the first day of Feb
ruary, the state auditor shall notify the
fault by letter mailed and addressed in
each instance to the agent of such ex-
press company at the postof1ce address
Of the office, enclosing. form Of return
h. lxye, nd
upon it shall be the duty of each local
agent OF such express company, within
this state, on or before the first day Of
March, to make out and file with the
oath of the agent, containing such of the
facts prescribed in section two (2) as the
state auditor may require. but the state
ment of gross receipts and the deduction
seven Cd of section two (2). shall be con-
fined to the gross receipts and deductions
therefrom of his agency.
Sec. f. The state auditor shall an
nually, between the first day of March
and the first day April ascertain and de-
termine the gross receipts of every such
company by deducting the sums annually
paid by such companies for transporta-
60 Of section two 60 hereof, from the
entire receipts of such company for bust
ness done in Minnesota. as defined in
item six (6) of section two (2) hereof.
In case Of the failure or refusal Of any
company, and its agents, to make the
statement required by law, to furnish the
state auditor with the information re-
quested by it, the state auditor shall in
form itself (himself) as best it Chez may
on the matter necessary to be known in
order to discharge its (his) duty under
this act.
At any time before the first day of
March, in each year. or before the gross
receipts have been determined as herein
before provided, any company or person
into Tod chn fIN rsrri,f whit
ten application, to appear before the state
auditor and be heard in the matter Of
such determination.
Sec. 5. In case any company required to
file statement under the provisions Of
section two ca hereof fails to make and
file such statement on or before the list
day of February such company shall be
subjected to penalty of five. hundred
of one hundred 900 dollars for
each days omission after the list day Of
February to file such statement, said pen
atty to be recovered by action in the name
of the state. and, on collection, paid into
the state treasury to the credit of the
general revenue fund The attorney gen.
eral,, on the request of the state auditor.
company so delinquent in the county of
in which such company, does bus
of any anH nea req aEre
to file statement under the provisions of
section three 90 hereof. fails to make and
file such statement on or before the first
0sD day of March, he shall be deemed
guilty Of a misdemeanor. and, on con-
viction. shall be fined in any sum not less
than twenty-five go dollars, nor more
days failure after the first day Of March
to make and file such statement shall con-
stitute new offense. The state auditor
shall have power to require the president,
seer etary, treasurer. receiver. superin-
tendent or managing agent or other otti-
Ger or employe or agent Of an express
company to attend before the auditor and
bring with him for the inspection of the
auditor any books or papers of such com
pany in his possession or control, and to
testify under oath touching any matter
relating to the organization or business
authorized and empowered to administer
such oath. Any officer. employe or agent
of such company who shall refuse to at
tend before the auditor when required to
do SO, or shall refuse to bring with him
and submit for the inspection of the
auditor any books or papers Of any such
company in his possession. custody OF
control, or shall refuse to answer any
question put to him by the state auditor
touching the organiza ton or business of
such company, shall be deemed guilty OF
a misdemeanor, and on conviction, shall
be fined not more than five hundred (5UO)
dollars. or. imprisoned not more than
thirty 900 days or both.
Sec. 6. 1t shall be the duty of the state
auQlCOT on OF DeIOre the 10Th Gay or
March Of each year to make his draft on
such express companies for a sum in the
nature Of tax to be computed by taking
three 90 per centum of the amount fixed
by the state auditor under the provisions
of section four (4) Of this act as the gross
receipts of such companies for business
done between points In the State Of Min
nesota for the year ending the last day
of December next preceding, as reported
to the state auditor and place the said
draft in the hands of the state treasurer
for collection: which shall be In lieu of
all taxes upon all property of any express
company so paying, the same. All taxes