Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1902-01-16
20. Imposing additional duties upon

taxation to be assessed according to It's
true value In money.
while there are undoubtedly many ex-
ceptions, the assessment of property is
very inadequately performed :
TIE BILL Provides:
All real property In this state subject
to taxation shall be listed and assessed
in the assessment district where situ-
ated in the year 1902, and every fourth
year thereafter, except as otherwise pro-
vided in this act, with reference to Its
value on the first day of April; and all
real estate becoming taxable In any in
tervening year shall be listed and as
sessed with reference to its value on the
first day of May of that year.
The county auditor shall, in the year
in which real property Is to be assessed,
provide the necessary real estate assess
ment books and blanks, at the expense
of the county, for and to correspond
with each assessment district.
He shall make out in such books COM
plete lists of all lands or lots subject to
taxation, showing the names of the own
ers, If to him known. and IL unknown,
so state it opposite each tract or lot, the
number of acres. and the lots or parts Of
lots or blocks included in each descrip-
ton of property.
The list of real property becoming sub
ject to assessment and taxation in any
year in which real property is not as
sessed may be appended to the personal
property assessment book
The real estate assessment books and
blanks shall be in readiness for delivery
on the third Saturday in April in each
year in which real property is to be as
sessed and shall on that day be delivered
to the county supervisor of assessment,
by whom they shall be properly distribut-
ed among the several assessors of the
county, before the first day Of April inn
nediately following.
The assessor shall perform the duties
required Of him during the months OF
April, May, and June in each year in
which real estate Is assessed, except in
cases otherwise provided.
Personal property shall be listed and
assessed annually during the months Of
April, May and June with reference to
its value on the first day of April
All personal property not excepted shall
be assessed to the owner in the town
ship. town or city of which he is an In
habitant on the first day of April of the
year for which the assessment is made.
Every person required by this act to
make or deliver such statement or
schedule, shall set forth an account Of
the property held or owned by him as
follows:
l. All annuities and royalties.
2. All bonds, notes, mortgages, ac-
counts. demands, claims and other In
debtedness owing to such person, whether
such Indebtedness is owing from individ-
uals, partnerships or corporations, pub
lie or private, and whether such debtors
reside within or without the state.
8. ALI bona fide Indebtedness owing by
such person.
/. All shares in foreign corporations
other than banks, and their value.
2. All shares In corporations organized
under the laws Of this state, when the
property of such corporation is not ex-
empt by law or is not taxable to the cor
poration itself. and the cash value OF
such shares.
g. All moneys, including circulating
notes Of national banking associations,
and gold, silver and other coin, and every
deposit with banks, trust companies, cor
porations, firms or individuals subject ITO
OIueI, cIecKE or
4. The value of all gold and silver
plate, watches, diamonds and jewelry
5. The value of all household furniture
and musical instruments.
6. All franchises and their value.
Z. All patent rights, shop rights copy
rights and trademarks, describing them
and giving the number and value OF
each.
8. The number and kinds of domestic
animals and their value.
9. All wagons, carriages, sleighs, auto
mobiles and other vehicles, and their
value.
10. All mechanical and agricultural
implements and tools, and their value.
II. All machinery, engines and boilers
not affixed to real property, and their
value
u. All ships, boats and vessels,
whether at home or abroad, and their
value.
49, All merchandise and stock in trade,
and it's value
H. All logs, timber, lumber, posts, ties,
cordwood, slaves or other felled or cut
timber. and the value
Is. All elevators, warehouses and i'm
provements on lands, the title to which
IS vested IN any railroad company or
public body, and their value.
l6. All other goods, chattels and per-
sonal property, including dogs, not here
tofore specially mentioned, and their
value.
TAX LEVY.
All taxes shall be levied or voted in
SPECIFIC amounts, and the rates per
centum shall be determined from the
amount of property as equalized by the
state board of review each year, except
such general tax as may be definitely
fixed by law.
The state tax shall be levied by the
legislature, and the rate of such tax shall
be certified by the auditor Of state to
each county auditor on or before the
first day of November annually.
The county taxes shall be levied by the
board Of county commissioners at the
time Of its meeting in July of each year.
Such taxes shall be based upon an item
lied statement of the county expenses for
the ensuing year, which statement shall
be included in the published proceedings
Of the said board: and no greater levy
Of county tax shall be made upon the
taxable property or any county than will
be equal to the amount Of such expenses
with an excess of 5 per cent of the same.
All taxes shall become due and payable
on the 18th day of January following the
levy thereof. The county treasurer Shall
be the receiver and collector of all the
81 taxes extended upon the tax list of the