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

lRAL LAWS OF MINNIE
sand (2,000) dollars be and the same is
hereby appropriated out of any money in
priated, for the relief of Fred N. Cory
for personal injuries sustained by him
While IN the performance OF his duties
as cruiser and estimator" OF state
lands in st. Louis county, Minnesota, by
reason of exposure to the cold in a biz
zard, whereby he was injured and inca
pacitated from labor for life by having
both hands and feet frozen.
Sec 2. This act shall take effect and be
in force from and after it's passage.
Approved April 20 1897
CHAPTER 159-H. F. NO. s11.
AN ACT to provide Pro for the payment OF
drawing room cars and parlor cars:
Be it enacted by the Legislature OF the
State of Minnesota:
Section l. That from and after the pas
sage of this act, every corporation, COM
pany, association, person or persons, own
ers of sleeping cars, drawing room cars
or parlor cars which are used by rail-
roads within this state, in which an ex-
ira fare is charged, in addition to the
railroad fare for transportation, shall for
the purpose of this act, be held and
ueeIIiSu " 10 q SietplnS cdI COIlpuhJ.
Sec. 2. Every sleeping car company
whose cars are used by railroads within
this state, on or before the first day OF
May, 1897, and annually thereafter, shall
gross receipts received by it for fares be-
tween points within this state, that is, be-
ginning at point within this state, and
terminating at another point within this
state, during the preceding calendar year,
which statement shall be verified by some
proper officer or agent of such sleeping
car company, having official knowledge
of the facts, and at the time of making
such report, shall pay to the state treas
urer tax of three CD per cent upon such
gross receipts, which taxes as herein pro-
vided, shall be in lieu Of all other taxes.
Sec. 3. If any sleeping car company, as
herein defined, whose cars are used by
railroads within this state, shall fail to
make the report and pay the taxes as
required by section two 90 of this act
the state auditor shall, within thirty t3O2
days after the first day Of May, proceed
to estimate the gross receipts OF such
sleeping car companies, as 'herem pro,
vided, shall calculate the tax thereon ana
notify such sleeping. car company, by
registered letter, of the amount OF such
taxes, as assessed against it together
with a penalty of ten Q0) per cent there
thirty (3W days thereafter, he shall pro-
coed to collect the same in the manner
provided for the collection of other delin.
quent taxes; provided, however, that II
sleeping car company shall file it's report
as required by section two CO OF this act,
pay the taxes at three CD per cent on us
gross receipts, as aforesaid, together WIN
a penalty of ten QO) per cent thereon, the
state auditor shall accept such report ana
the state treasurer shall give his receipt
in full therefor.
Sec. 4. This act shall take effect and be
in force from and after its passage.
Approved April 70, 1891.
CHAPTER 160-H.. F: NO. 933
AN ACT providing for the taxation OF
freight line and equipment companies:
Be it enacted by the Legislature Of the
State of Minnesota:
Section 1. That any person or persons,
joint stock association or corporation,
gagged in the business of operating cars,
not otherwise listed for taxation in
Minnesota, for the transportation OF
freight, whether such freight be owned
by such company, or any other person or
company, over any railway line or lines
in whole or part within this state, such
line or lines not being. owned, leased or
operated by such company, Whether suGn
stock, gondola, furniture or refrigerator
cars, or by some other name, shall be
deemed to be a freight line company. Any
person or persons, joint stock association
or corporation, wherever organized, en-
gagged in the business OF furnishing or
leasing cars, of whatsoever kind or de-
to be used in the operation OF
any railway line or lines, wholly or par
TALLY within this state, such line or lines
not being owned, leased or operated by
such company, and such cars not being
otherwise listed for taxation IN MIME
sota shall be DENIED to be an equipment
company.
Sec. 2. Every freight line and equip
ment company defined in section one "a
hereof, doing business or owning cars
which are operated in this state shall, an
nuaily on or before the, first Monday OF
July. eighteen hundred and ninety-seven
QS9O, and each year, thereafter on or
before the first Monday, Of July, under
the oath Of the person. constituting such
company, if person, or under the oath
of the president, secretary, treasurer,
or chief officer Ill this
state of such association or corporation,
if an association or corporation, make and
file with the state auditor a statement in
such form as the state auditor may pre-
scribe. containing the following facts:
First-The name of the company.
Second-The nature of the company,
whether person or persons. or associa-
ton or corporation, and under the laws
of what state or country organized:
Third-The location OF its principal
office.
Fourth-The name and postof1ice adj
dress of the president, secretary, auditor.
treasurer and superintendent or general
manager.
Fiftn-The name and postof1ice address
of the chief officer and managing agent
of the company in Minnesota. 49,
SiXth-The number of shares of the
capital stock.
seventh-The par value and market
value, or, if there be no market value,
the actual value of the shares OF STOCK
on the first day of May.
estate owned by the company in Mime
sota where situate, and the value there
of as assessed for taxation.
Ninth-The total value of the real estate
NV f.
side of Minnesota.
Tenth-The whole length Of the lines Of
over which the company runs its
cars, and the length of so much of such
of Minnesota.
Eleventh-In the case Of an equipment
company, the whole number and value of
the cars owned and leased by the COM
pany, classifying the cars according to
kind; also, the whole length of the lines
of railway, wherever located, operated by
the companies (naming them) to Which
cars owned by such equipment company
are leased, and the length of so much of
said lines as is without and is within the
State OF Minnesota. giving. the name and
location Of the lines wholly or partially
within the State of Minnesota.
Twelfth-Such other facts and informa-
ton as the state auditor may require in
the form Of returns prescribed by him.
Blanks for making the above state
ment shall be prepared, and, on appllca-
ton, furnished any company by the state
Sec. g. The state board Of equalization
as now existing or hereafter modified or
changed, shall for the purpose of this
act, constitute a board of appraisers and
assessors The board shall annually, at
it's annual meeting, as herein provided.
assess the property Of freight line and
equipment companies representing cap
ftal and property of such companies
owned or used in Minnesota. On the
meeting of the board, the state auditor
shall lay before it the. statements and
schedules returned to him under section
two ca hereof.
The board shall proceed to ascertain
and determine the amount and value OF
the proportion Of the capital stock of
freight line and equipment companies rep