The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1898-04-25
AUDITORS and ASSESSORS
INSTRUCTIONS ISSUED TO
THEM BY STATE AUDITOR
Told How to Proceed In the Matter
of Levyfng Assessments This
Year-Attention Called to Chan
ges Made I'm the Rule for Fixing
the Values as Applied to Bank
Stocks-Omftted Property.

State Auditor Dunn yesterday issued
a. letter to county auditors and another
to assessors giving instructions and ad-
vice as to the manner of levying the
state assessment.
The law provides that assessors
should meet in the office Of the county
auditor the last Saturday in April and
receive instructions for 1evying the as
sessnent.
The assessors will begin their work
on May 1, and it is quite important
advised as to the proper pursuit Of their
work. Auditor Dunn's letter is written
with this view.
The letter to county auditors is as
follows:
Office of State Auditor St. Paul, April Is,
iS98.-To County Auditors: Herewith please
find some circular letters addressed to as
SCISSORS. Will you kindly hand one to each
assessor at your meeting next Saturday. AS
many of the assessors will be newly elected
!. trust you, will give them careful instruc-
ton in their many important duties
The state board of equalization at its
meeting last September made change in
the rule for assessment of bank stock. 1t
is now: Add together the capital stock. sur
p.us and undivided profits. From that sum
subtract the amount Of real property &C
tually owned by the bank at its cost price
Take fifty (5O) per cent of the remainder
shareholders of the stock.
Permit me to again call your attention to
omitted property. Read section 1881 Of the
Statutes of 1894 and 1t will clearly define
your authority.
Chapter. 12S General Laws 1887, which
provided that the interests only of
purchasers of railroad land grants should
be assessed, was in effect, repealed by the
law taxing all railroad lands adopted by
the people Of the state at the last election.
Consequently instruct the assessors to that
effect. that these lands will now be
sessed the same as If owned in fee.
Be especially careful in preparing your
abstract Of assessment to place the amount
in the proper column to which the class Of
property belongs.
Do not intermingle private banks and
bank stock of incorporated banks.
Savings banks are taxable as provided in
section 1881 Of the statutes. They must
make separate statement to the assessor
even If connected with state or national
bank.
scrutinize applications for attachments of
taxes very closely. The law provides ample
means for correction Of assessments before
local boards. Refuse to consider complaints
from those who have slumbered on their
rights by negligence at the proper time and
place.
Finally, be prompt in sending in your
abstract of assessment. and be absolutely
correct in your work before 1t leaves YOUR
hands. thereby sparing yourself, the state
board of equalization and this Office much
annoyance and delay. Very respectfully,
*. Z. Dunn. State Auditor.
Circular to Assessors.
Office of State Auditor,
st. Paul. April %, 1898.
Again l wish to remind you that upon you
rests the burden of an equal taxation of
property, as contemplated by the consttu-
ton and laws of the state
Assessors are usually men of good judg-
ment and thoroughly familiar with their
districts. You know the people Of your
district and know all who ought to be taxed.
Let no one escape. See to 1t that every
possible taxpayer is required to list his or
her property Section 1915 of the Statutes
of 1894 provides that:
Every person Of full age and sound
mind, being resident of this state. shall
list all his moneys. credits, bonds or
stocks" etc
Require all to make the statement. no
matter what the amount of the property,
The assessor is clothed with ample author
ity by the law to secure fair return of the
property.
Not being able to get satisfactory state
ment, you are authorized to make an arbi-
trary assessment at such figures as YOU be-
lieve right.
Owners of personal property are Just as
much bound, morally and legally, to pay
taxes as owners of real property
When you make arbitrary assessment
be sure to give the party assessed due no
tice. SO he can appear before the local
board of review to correct If desired.
personal property IN ocr state fell on
nearly two and half million dollars in
1897 below the 1896 assessment. This should
be regained this year by your good work.
Take the item of money alone. In 1897 the
assessment of money amounted to IS, 150,-
TIL The fourteen savings banks of our
state had on Dec. 81, 1897, $40. 463. 1889 be-
longing to depositors, and the state and ma
tfonal banks had July 1, 1897. $40 054 81 81 be-
longing to depositors. or a total of nearly
sixty millions, exclusive Of the money de-
posted in private banks held by ndivid-
uals. And yet only little over three mill
ions were listed for taxation.
Should not those who are able to keep
money in banks contribute something to