The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1900-03-03
Commissioner Oakman Says they
Can Force Banks to Show
Up Their Deposits.
VERY INQUIsITIvE BLANKS
A Heavy Penalty for Those Who
Fail or Refuse to Thoroughly
Comply With all Requests.

Blanks which will soon be issued
will apparently make people look
anything but pleasant when the as.
sessmeats are made in the spring.
Regarding the newlaw the following
is taken from the Detroit Journal
of Monday:
The state tax commission
has completed the prepara-
tion of certain blanks which must
be placed in the hands of every as
sessing officer in the state in time
to be used in making up the rolls
this spring.
These blanks are expected to make
the tax dodger squirm like worm
on a hot skillet. They are prepared
under the statute constituting the
commission. They require man TO
give a complete list, sort of inven-
tory in detail, of all his personal
property, giving Its value. 1t calls
for his interest or stock in all kinds
OF business organizations and cor
porations. his bonds, notes and
mortgages, money on deposit, or
elsewhere, furniture, articles of art
value, horses and carriages, yachts,
and even estates in expectancy II
the citizen desires any deductions on
account of Indebtedness, he must
give his Indebtedness in detail, per-
sons, amounts and security The
return must be sworn to.
Tax Commissioner Oakman, re-
plying to the statement of Banker
Nj. w. O'Brien that there is no way
for the commission or the assessing
officers TO force banks or other cor
porations to show what funds they
hold as deposits, or in trust for
others, quotes the following from
the general tax laws:
Each supervisor or assessing Of
ticer shall require every person Of
full age whom the assessor believes
has property not exempt from taxa
ton, to make and subscribe to a
true and correct written statement
under oath, of all the taxable prop
erty of such person, firm or corpora
| ton, whether owned by him or it,,
or held for the use of another. This
statement must be made out accord
! ing to law, aud delivered to the as
sessing officer. Any person. or
menb Der of any firm or corporation
who shall wilfully neglect or refuse
! to make out and deliver such a
sworn statement to the assessing
officer or member of the state tax
commission. shall be deemed guilty
of misdemeanor, and shall be pun
ished by fine and imprisonment. "
The law makes it the duty Of as
sessing officers aud members of the
board of state taxjcommission to re-
Fort such neglect or failure on the
part Of the taxpayer, to make such
sworn statement to the prosecuting
attorney or attorney general In
other words. it is mandatory for the
assessing officers to make such com
plant. Furthermore, when the AS.
sessing officer, or any member of the
tax commission, shall be satisfied
that any statement so made is incor-
rect, or If, by reason of absence or
other cause, said sworn statement
cannot be obtained from the person.
firm, or corporation, they are
authorized to examine under oath
any person whom they 'believe has
knowledge of the amount or value of
any property owned, held or con-
trolled by such person neglecting,
refusing or emitting to be examined,
or to furnish such statement. and
the assessing officer is authorized to
assess such person or corporation,
such amount as he may deem reason
able and just.
''The state tax commission has the
express right to examine books, pa.
pers or accounts Of any corporation,