The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1902-01-17

III. requiring ell pEOpeEtJ SuOJOSs 49, TX
taxation to be assessed according 10 il VI
true value in money. ssS
"While there are undoubtedly many sx-gsS
ceptions, the assessment OF property 1ssS
very inadequately performed" ssH
THE BILL PROVIDES: Ss
All real property in this state subject !
to taxation shall be listed and assessed N
in the assessment district where situ-S5
ated In the year 1902, and every fourth y
year thereafter, except as otherwise pro-
vided in this act, with reference to its
value on the first day Of April; and all Il
real estate becoming taxable In any in-s
tervening year shall be listed ana as-2s
| sessed with reference to its value on the
first day Of May of that year. a
The county auditor shall, in the year Il
in which real property is to be assessed.
provide the necessary real estate assess y
ment books and blanks. at the expense h
Of the county, for and to correspond 8
with each assessment district. %sa
He shall make out in such books COM y
plete lists Of all lands or lots subject to
taxation, showing the names Of the own II
ers. II to him known, and If unknown, N
so state 1t 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. Il
|. The list Of real property becoming SUBJ
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 distribute
ed among the several assessors Of tho
county. before the first day Of April i'm
mediately 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:
1. All annuities and royalties.
g 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.
3. All bona flde Indebtedness owing by
such person.
l. 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. =
3. All moneys, including circulating
notes Of national banking associations,
and gold. silver and other coin, and every
deposit with banks, trust companies. corr
porations. firms or individuals subject to
order, check or draft.
4. The value OF all gold and silver
plate, watches. diamonds and jewelry.
D. 1uo value VI dlA AOuSChOAO A0A
and musical instruments.
g. 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.
g. The number and kinds Of domestic
animals and their value.
g. 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
H. All ships. boats and vessels.
whether at home or abroad. and their
value.
10. All merchandise and stock in trade.
and its value.
IL. 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
public xesi body. and f their value. COMPANY "
16. All other goods, chattels and per-
sonal property, including dogs, not here
to fore specially mentioned and their
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 eqTalized by the
such general tax as may be definitely
fixed by law. . s..
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 0aV of November annually.
The county taxes shall be levied by tho
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 county tax shall be made upon upon , ths
be equal to the amount Of such expenses,
with an excess Of per cent Of the same:
on the 18th day of January following the
levy thereof: The county treasurer shall
taxes extended upon the, tax list Of the
county, city, town, school, poor, bridge,
road or other purposes, ANYTHING in the