The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

THE MINNEAPOLIS JOURNAL.

Sec. 42.-Duty Of Assessor When Per-
son Falls to Make Fair List---W Whenever
the assessor shall be Of the opinion that
any person, company or corporation, has
not made full, fair and complete list OF
personal property which he is required to
list for the purposes Of taxation, he shall
examine such person under oath in re-
gard to the classes and amount of the
property he is required to list; and he is
required In such case to examine on oath
any other person whom he believes to
have knowledge of the amount or value of
any property owned, held or controlled by
sucn person, company or corporation.
Sec. 43.--Same-Where Person Refuses
or Neglects to List-Whenever any per-
son, company or corporation, whose duty
1t Is to list personal property for taxa
ton, has refused or neglected to list the
same IN the manner required by this act,
CT 70 take or subscribe to the oath re-
CURED ny law, in regard to the truth Of
his statement of personal property, or any
part thereof, or If any person has not, in
the opinion of the assessor, made full,
fair and complete list of such property,
and shall refuse to be sworn or give evil
dence in regard to The classes or amount
OF the property he is required to list; or
II any person who shall be required by
the assessor to give evidence as pro-
yided by Sec. AZ of this act shall refuse to
be sworn by the assessor. or shall refuse
to testify after having been sworn, the
assessor shall enter opposite the name of
sucn person IN proper column the words
refused to list, refused to swear" or
refused to testify as the case may be;
and 1t shall be the duty of the assessor
IN every such case to apply to any clerk
OF the district court, or any Justice of the
peace in his county, for subpoena re-
curing such person, or an officer or agent
OF any such company or corporation, to
appear before such assessor or justice Of
the peace, at time and place named in
said subpoena, to answer any question
which shall be put to him touching his
ownership, interest in, or knowledge OF,
any property belonging to any of the
classes enumerated in said list, and ~the
failure Of amy person on whom such sub
poena has been served to appear and an
sWer under oath to any such question, at
the time and place named in such subpoe-
ma, shall be contempt Of court, and may
pc punished by q fine of not more than
one hundred dollars, or by imprisonment
| not exceeding thirty days.
Sec. 44-Sickness or Absence Of Owner
duty of Assessor.-If any person re-
CURED by this act to list property shall
pc SICK or absent when the assessor calls
upon him for list of his property, the
| SoSNSoA
the ot1ce or usual place of business of
| such person, written or printed notice.
! requiring such. person to make out and
leaVe at the place named by said asses
sor, on or before some convenient day
named therein, the list required by this
act. The date of leaving such notice and
the name of the person required to list
the property, shall be noted by the as
SCISSOR in his assessment book The no.
tice herein provided may be printed on
the back, or elsewhere, of the blank or
schedule, and shall be substantially in
the following form:
W W. =. =. :; -. go. .:.........:
toenVer to me, at my office, or at ...........,
WITHIN ............ days from the date hereof,
upon the within blank, or one similar there
to, full and correct description of all the
personal property which you are required by
la" TO list for the purpose of taxation, and to
verify the same before some officer authorized
to administer oaths.
dated Observation-Disclosures, 49,.
r.. Assessor.
When any person upon whom such no.
! tice has been so served fails to comply
Herewith, it shall be the duty of the as
SCISSOR to enforce obedience thereto by
causing a subpoena to be issued and
served upon him, as in section forty three
| of this act provided, and all the provisions
| OF said section SO far as necessary, shall
be deemed to apply in every such case
Sec. 45.-Same-Duty of Assessor Where
PERSON Receivers or Returns.-If the sick
ness or absence of any person upon whom
the notice provided for in Section A of
this act has been served as in said sec
ton specified, shall continue beyond the
Time named in such notice; or if for any
reason the assessor is unable to so serve
such notice within the time allowed such
assessor for assessing property, it shall
pc the duty OF the assessor, or of the
county supervisor of assessment, upon the
recovery or return of such person, or as
soon as practicable, to so serve similar
notice upon such person, and to enforce
obedience thereto in the same manner
and With like penalties as provided in said
Section AS Of this act
Sec 46.-Fees and Costs When Sub
poena Issued How Paid.-When any sub
poena is issued pursuant to Section 43, AZ
or 40 of this act, the same may be served
by the assessor or any sheriff or consta-
Bile and the same fees shall be allowed
and paid by the county for the issuance
or such subpoena and the service thereof
as are allowed for the issuance and serv-
ice of subpoena in a criminal action
The officer entitled to any such fees shall
prepare and file in the Office of the county
auditor, statement containing the name
| of the person for whose attendance the
| subpoena was issued and when the claim
is for compensation for the service of the
| subpoena, the statement shall also con-
tain the number Of miles actually tray
! eled by the officer in serving the SUBJ
poena. In all cases where personal prop
| erty taxes are extended against any per-
son for whom subpoena is so issued, the
fees and costs for the issuance and serv-
| ice thereof shall be added to and collected
| with such taxes.
| Sec. A.-Failure to Make Statement by
Reason of Sickness or Absence. When
any person shall have been prevented
from making and verifying his statement
| by reason of sickness or absence from the
county during the month of April, May
and June, it shall be the duty of such per-
son Immediately upon his recovery or re-
turn to make out and verify the list pro-
.vided for in Section 40 of this act and to
! forthwith deliver or mail the same to the
IcOunty supervisor of assessment of his
county, whose duty it shall be to file the
same with the county auditor. If per-
son making such list shall add to the ordi-
nary affidavit a statement to the effect
| that his failure to give the assessor such
statement was occasioned by his sick
! ness or absence, and if from absence, that
such absence was without design to avoid
the listing of his property, 1t shall be the
duty of the auditor on the filing Of such
list to make the necessary correction OF
| the assessment Of such person to the end
| that his property be assessed at its true
VALUE in money.
I Sec. Assessor to Make Return Of In
creased Assessment of Sick or Absent Per
son.-If it shall appear by any list OBJ.
tanned under the provisions of Section Al
or from any examination had under sait
section or from any list made pursuant t.
Section AZ, that the amount of property
or valuation thereof as appearing in
either of said lists is less than the amount
or valuation of the property of the per-