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

every case where the assessor by reason
of the sickness, absence of the party re-
quired to list, or for any cause is unable
to obtain from any person subject to as
sessment under the provisions of this act
the verified list required by section 40
of this act, he may list the property of
such person according to his best judg-
ment and information and for this pur-
pose he may examine on oath any person
or persons whom. he may suDpise to have
knowledge thereof and such assessor
shall make note OF such inability to
procure such list in "a column opposite
the persons name.
4 Sec. 51-Neglect to Require Oath-Pen-
alty.-If any assessor, deputy assessor, or
county supervisor of assessment, shall ac-
cept any list if personal property not
sworn to or answers made as required by
law, he shall for every such acceptance
be liable to a penalty of twenty-five dol
lars. to be. recovered by an action in the
name of the state, before any justice OF
the peace Of the county, together with the
costs of such action, 1t shall be the duty
of the county auditor to notify the county
attorney of any such acceptance of an
,lnsworn list by any such officer when
brought to his attention, and thereupon
1t shall be the duty of the county attor-
ney to Immediately institute an action
for the recovery Of the sum for which such
officer is SO liable. Any such acceptance
of an unsworn list by an assessor, deputy
assessor, or county supervisor Of assess
ment, shall be- sufficient cause for his re-
moval from office.
Sec. g. Assessor to Report Property
Discovered After April, May and June
1t shall be the duty of every assessor to
report to the county auditor all personal
property liable to taxation, and the owner
thereof, the discovery whereof has been
made by him or brought to his attention
subsequent to the 30th day Of June in any
year or subsequent to his return of his
assessment books and statements to the
county auditor.
Sec. 53.-Number of School District to
be Given.-It shall be the duty of the
assessor when assessing personal prop
ertY to designate the number of the
school district in which each person as
sessed is liable for tax, which designation
shall be made by writing the number of
the district opposite each assessment in
a column provided for that purpose in the
assessment book. When the personal
property of any person is assessable in
several school districts, the amount in
each shall be assessed separately and the
name of the owner placed opposite each
amount.
Sec. 54.-Assessor to Return State
ment of Personal Property Assessment to
County Auditor.-Immediatel upon com
erty in any year, it shall be the duty OF
the assessor forthwith to make out and
transmit by mail to the county auditor
out blanks to be furnished him therefor
by the county auditor, a statement show
ing the names and postoffice addresses or
all persons owning personal property sub
ject to taxation in his township or as
sessment district and the amount for
which each of said taxpayers has been
assessed by him. Provided, however, that
in all cities divided into wards, blanks
shall be provided for such wards, re-
spectively, and in counties not having
township assessors, for each township, re-
spectively -" ~.
Sec. 55.-County Auditors to Mail State.
ment to Taxpayers.-It shall be the duty
of the county auditor Immediately upon
receipt from any assessor OF the state
ment or statements provided
for in section 50 of this act
to cause the list of each township, ward or
other assessment district to be separately
printed and to mail to each person named
in each of such lists, at his place of resi-
dence, if known, copy of the list of his
township, ward or other assessment dis
trict Neither failure on the part of the
assessor to make out and transmit such
statement to the county auditor, nor fail
ure of the latter to cause the same to be
printed or mailed to any person named
therein, shall have the effect of impairing
or affecting the assessment of the person
al property of any such person.
Sec. 56.-Assessor to Follow Instruc-
tions.-The assessors, in the execution of
their duties, shall use the forms and fol-
low the instructions which shall from time
to time be prescribed and furnished them
in pursuance OF law.
Sec. 57.-Assessor's Statement and Re
turn.-The assessor shall on or before the
Rrof Ioxy 90 T,,1xr ,olyo
deliver to the county auditor his assess
ment books, in which he shall make I'M
der appropriate headings, tabular state
ment in alphabetical order containing a
list or lists of the persons, companies or
corporations in whose names personal
property has been listed and wherein shall
be entered separately in proper columns
opposite each name the aggregate value
of the species of personal property re-
quired to be listed, as determined by the
assessor; also showing the footings Of the
several columns upon each page; and he
shall add up and set down under the
respective headings the total amounts of
the several columns.
On or before the day when such books
are delivered to the auditor, the assessor
shall also deliver to him the several lists
and statements Of all persons assessed;
and ali Of which lists shall be filed and
preserved in the Office Of the county audi
tor for the period of three years from and
after the first day Of JULY of the year in
which they are so delivered; and the
county auditor is hereby authorized to de-
stroy the said lists at the expirat ton of
said period.
There shall be attached to the books so
returned to the county auditor an oath or
affirmation, to be made by the assessor or
his deputy, substantially in the following
form:
STATE OF MINNESOTA,
! county OF ................. IS.
do solemnly swear Cor afirm) that the book
to which this is attached contains correct
and full list of all property subject to taxa
ton In ................, so far as have been
able to ascertain the same; that the value OF
all personal property, moneys, credits, or 9TH
erwise, of which a statement has been made
and attested by oath or affirmation of the
person required by law to list the same, is
truly returned as set forth in such statement
that In every case where by law have been
required to ascertain the amount and value
OF personal property of any person, company
or corporation, I have diligently, and by the
best means in My power, endeavored tc
ascertain the true amount and value of such
! personal property, and that as verify believe
| the full value thereof ascertained by me
and estimated by the rule prescribed by law
is set forth in the annexed return; that in nc
| case have l knowingly omitted to demand
| statement of the description and value of the
| personal property, OF the amount of money:
and credits, of the amount and value O.
stocks or bonds, otherwise, which aay
person is required by law to list; nor have
| in any way connived at any violation or eva
| sion of any of the requirements of law in re
lation to listing or valuing the personal prop
erty, moneys, credits, stocks or other prop
| erty, for taxation.
Observation-Disclosures. Assessor.
Subscribed and sworn to before me this.
| day OF ..........--......, U.s..
.........................
Sec. 58.-Bond and Oath of Assessor. :
Every person elected or appointed to tn,
Office of assessor shall within ten day: