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

companies, to be approved by the gov
ternor, state auditor and attorney gen
eral, and conditioned that the principal
| therein named shall well and truthfully
/ perform all the duties. required of him
| by law. Such bond SHALL when approved,
be filed and recorded in the office Of
| the secretary OF state. In case vacancy
occur in the office OF tax commissioner
by death, RESIGNATION, removal from office
/ or the state, or other cause, such vacancy
| shall be filled by appointment in the man.
ner above provided; and such appointees
shall hold his office until the expiration of
the term in which the vacancy occurred
and until his successor is appointed ana
qualified. The governor may make any
such appointment when the legislature is
not in session, hut, when SO made, thu
1 same shall be subject to the approval or
rejection of the senate when next there
after in session: and any person appointed
| to such office when the legislature is not
in session shall have all the powers and
be subject to all the duties and obligations
Of tax commissioner appointed by the
governor by and with the advice. and con-
sent of the senate, until his appointment
is rejected by the senate.
The three tax commissioners shall be
styled the Tax Commission, and the MEM
Der thereof whose term will expire in
January, 1904, shall be chairman during
his term, and thereafter the member. who
|
chairman during the remainder of his
| term. - So. '.s.T3 az
| Sec. 1S1.-Salary.-Each tax commits
sioner shall receive an annual salary of
So, 900, to be paid monthly In equal in
/ stalments out of the state treasury as
| the salaries of state officers are paid; and
he shall devote his whole time to the
discharge of the duties of his office. The
commissioners shall also be allowed neces-
| sarp expenses in the performance of the
| duties imposed by this act, the same to
be approved by the state board of re-
! view. r,@-
Sec. 1s2.-Off1ce at State Capitol As
! sistants.-An Office shall be provided: for
| the tax commission in some suitable room
at the state capitol. The tax COM
mission may appoint some suitable person
who is competent stenographer as sec
rotary, whose duties. shall be prescribed
by the commission and whose salary shall
be fixed by the tax commission and shall
not exceed $1,000 a.. year. Whenever 1T
shall be made to appear to the state
| board of review that the tax commission
reasonably require additional clerical or
other assistants continuously: or for
| stated periods, it may by resolution au-
| thorize the tax commission to appoint one
or more additional clerks or assistants
continuously, or for stated period, as
! the case may be, at such compensation as
the board shall prescribe. ,.'E.nastEA
Sec. 133.-Sessi ons.-The tax commission
shall hold regular sessions at the capitol
on the first Tuesday of April, July, Aug
| ust, and continuously during the month
of September until the third Tuesday
thereof in each year; and may hold such
adjourned sessions as it may deem neces-
sary: The chairman may call special SEES
! sions to be held at such times and places
in the state as he may deem advisable
and he shall call special sessions at such
times and places in the state as may be
/ jointly requested in writing by the other
members of the commission. "a y ~.
Sec. 134.-Power of Commission to Ex-
anime Persons, Etc.-The tax commission,
and each member thereof. shall have ac-
cess to all books, papers, documents,
statements or accounts, on file, or of rec
ord in any of the departments Of the
state. It shall have like. access to all
books, papers, documents, statements and
accounts on file or Of record, in counties,
towns, cities, villages and assessment dis
tricts, and the officers thereof shall in the
form prescribed by the tax commission,
make returns to it. Of all Information
which it may call for. The tax commits
sion, or any member thereof, shall have
:. the power by subpoena signed by any one
of its members and served in like man
I :ner as a subpoena issued from the dis
trict courts, or. by a justice OF the peace,
:. to compel witnesses to attend and give evil
dence, or produce any book, document, or
: paper before it, or before any member
thereof. Any member of the tax COM
mission and the secretary thereof, are
oaths to witnesses. The attendance OF
any witness or The production Of any book,
document or paper, may be- compelled by
, attachment issued by any district court,
or by justice of the peace, upon proper
showing that said witness has been duly
Cd nd r, co1 70 r IA
fore the commission or any member there
of; and the attorney general or any coun-
ty attorney shall, upon the application OF
, the commission or any member thereof,
institute proceedings in the proper court
to compel such witness to attend and
q testify or to produce any such book, docu-
ment or paper, and to punish such witness
for such contempt. The person serving
such subpoena shall receive the same
compensation as is allowed by law for
serving subpoenas or such other compen-
sation, not in excess Of such statutory
fee, as may be agreed upon by the COM
Il mission or any member thereof, with the
person serving such subpoena Every wilt
ness duly complying with the require
| ments Of a subpoena served upon him
shall receive reasonable compensation
} therefor, to be fixed by the tax commits
sion, not exceeding the amount of travel
| and attendance fees allowed by law ito a
witness in the district COURT The com
pensation to which any person Is entitled
for serving such subpoena or appearing as
; such witness shall, after being approved
by the chairman OF the. commission, be
audited by the state auditor and paid upon
. his warrant out of the. appropriation in
, this act provided. r. -
Sec. 1s5.-specitlc Duties and Powers as
to the Assessment of Property and Other
, Wise.-The tax commission is hereby auth.
: orized and required: E..
l. AS to Rules of State Board Of Re.
view-To comply with the rules and regu.
lations Of the state board of review, not
| inconsistent with the provisions of this
act relative to the assessment OF prop.
/ erty. $3.50, q Ia -, :, -
, q General JSupervision.-To have and
exercise general supervision over the
. supervisors of assessment and other as.
! sessing officers and county boards of re.
! view of this state, and to take suc1
!, measures as will secure the enforcement
! of the provisions of this act to? the enc
that all the property of this state liable
, to assessmen for taxation shall be PLACED
!, upon the assessment rolls and assessed
at It's actual cash value.
3. To Investigate and Report as to In.
heritances.-To Investigate as to the ex.
istence Of any inheritance, devise, be-
, quest, legacy or gift subject to taxation
: and report the same to the state audit or
4. To Change Assessed Valuation O
Lands Containing Minerals.-To reduce II
any year when real estate is not assessed
. the assessed valuation of any tract O
: land containing ores or minerals whel
such assessment was made in v1ewsof thu
. exist ence Of such ores or minerals and thu
, valuation has been materially decreased
: by the mining or production OF such ore
ment; and to increase when necessary tn,
q