The Minneapolis journal., 1902-02-22
| Minnesota Legislature
AMENDED TAX CODE
Bill as 1t Will Probably Pass the
House Monday.
IMPORTANT CHANGES IN BRIEF
Senate Will Doubtless Alter 1t Some
what-Then u Conference
Committee.

Senate Will Doubtless Alter 1t some
what-Then "a Conference
Committee.
The house is expected to reach vote
on the tax code Monday afternoon. with
the amendments already adopted, the Dill
can probably muster majority. IL
adopted, it will be sent to the senate,
there to be threshed over again. Natur-
ally the senate will have still further
tinkering to, do, and it is practically GER
tain that conference committee Will
have to- be appointed before the bill, as
amended can become a law.
The house amendments provide that the
personal property exemption, which is
$100 under the present law, and which the
tax commission fixed at $25, shall be
raised to 5000. This will meet with some
opposition in the senate, but is expected
to pass ultimately.
The tax commission reported in favor
of having assessments levied on April l,
but this has been changed to May 1, the
date under the existing law. The change
was made in Difference to the agricultural
interests, the claim being urged that an
assessment made April l would find the
farmers with large quantities OF seed
grains on hand which should not, in jus
tice, be taxed. This change was recon-
mended by the governor, and will not be
opposed by the senate.
''InGuisitorial" Features.
The Wallace amendments adopted in the
house as compromise measure, do away
with the inquisatoria1 features of the bill
as reported by the tax commission. The
original bill granted greatly increased
powers to county assessors, and was par
or1 OF in tc 1ot
erning the listing of personal property.
Among other things it required bank Of
ficials to furnish assessors with a sworn
statement of the amounts credited to all
depositors. The features of the measure
created much opposition and are done
away with under the compromise amend
ments, the provisions of the present law
being retained in their stead. However,
even under the present law, such state
ments may be required, although, in fact,
they seldom are.
Az amendment, adopted on motion of
Mr.. Laybourn, excepts from taxation as
personal property all vessels owned or
registered in the state and plying interna-
tional waters, and substitutes instead a
tax of cents per ton This includes all
craft registered at Duluth This tonnage
tax is to be divided equally between the
state and the county in which registra-
tlOn is made. The amendment was adop-
! ted to prevent the transfer or registration
from Duluth to West Superior, which,
Duluth members .said would follow the
enactment of the law proposed by the
commission which taxes all craft as per-
sonal property.
Grain in Transit.
Another amendment, submitted by Mr.
Laybourn and defeated in the house yes-
terday, will probably come up again in the
senate. 1t provides for exemption from
taxation of all grain which may be in
transit on May 1, the date Of assessment,
and was construed to include grain in
elevators at Duluth awaiting shipment
upon the opening Of navigation in the
spring. This provision, Duluth men say,
Will result in driving wheat from Duluth
and into West Superior elevators
An amendment to section 80, adopted on
motion of Mr.. Roberts, excepts bankers
from the provision requiring agents to
list with the assessor money controlled
by them for others. :
The following section has been stricken
out, on motion of Mr.. Wallace:
ANY person. firm, company OF corporation
to whom any personal property of another is
consigned, shipper or otherwise transmitted,
or with whom any such property is stored or
by whom it is held for sale. or to be for
warded, shall. for the purposes of this act,
be deemed a consignee
The objection against this section was
that 1t would operate to hold elevator men
liable for taxation on grain which they
did not own and against which warehouse
| receipts had been issued, the real owner,
in many instances, being without the state
| and impossible to find Elevator men ap-
peared before the house and explained
that whereas they received less than two
cents for handling grain, they would, un-
der the proposed law, be required to pay
| tax Of three cents.
Threshine Machines Included
The tax commission specifically inolud-
| ed under the head of personal property
! steam engines, including boilers To this
! an amendment adocted on motion Of Mr.
Haugland, adds threshing machines AM
! corn Shredders. ..@
An amendment, offered by Mr.. Johnson
and carried. adds bowling alleys to the
list OF taxable personal property, under
the heading of Sporting Tables,'' which
the commission made to include billiard
and pool tables. and apparatus for play
ing Digeon-hole and bagatelle, as well as
| "other kinds"
| The bill as drafted by the commission
requires officials of building and loan as
soclations to list their personal property
including the amount Of all accounts pay
able. To this an amendment adds ella
! it's members
| An amendment proposed by Mr.. Jacob
son, and adopted yesterday, provides that
! the amount realized from sales of prop
erty for delinquent taxes, in excess of the
states share, shall aIply to the county
revenue fund, instead Of being divided pro
rata between the different funds fol
which taxes We're originally levied, as
| provided by the commission
! cIrr Of
Shorn Of their technicalities, the house
amendments in brief do just t1is They
| increase the personal property exemption
from $25 to 5000; change the date of as
sessment from April to May 1 rob the
bill of it's inquisatorial features by limit
| ing the powers of assessors, and provide
| for a tonnage tax on vessels plying inter
national waters, instead of an ad valorem
| personal property tax as advocated by the
commission. The other amendments, for
| the most part, are designed to cover er-
! speaking, unimportant.
rOrS in wording; OF are, cOmparatiyeIy
! In the opinion of its supporters in the
| house, the bill as now amended, is the
best measure tfat can be devised under
existing constitutional restrictions.
Senate's Bobleter Committee.
| Senator A. W. Stockton, president pro TEN
| Of the senate has appointed the followins
| special committee to consider the sBobletel
| relief bill:. Senators j. D. Jones, Somerville
| McGill, Daugherty and Gausewitz.
| CHANGE OF FRONT