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

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thereof estimated agreeably to the rules pre-
scribed by law; and that ! have not in any
! ton or evasion of any of the requisites Of
the law in relation to the valuation of real
property.
II. OF PERSONAL PROPERTY.
When Listed.
Sec. 29.-Listed and Assessed in April,
May and June.-Personal property shall
be listed and assessed annually during the
months of April. May and June with ref
erence to it's value on the first day OF
April.
Sec, ESTABLISHMENT Books.-The county
auditor shall annually provide the neces-
sary assessment books and blanks at the
expense of the county for and to corre-
spond with each assessment district.
Where Listed
Where Listed.
Sec. 31.-At Places Of Inhabitance.-All
personal property shall be assessed to the
owner in the township, town or city IN
which he is an inhabitant on the first day
OF April Of the year for which the assess
ment is made, with the following eNcep-
tionS:
l. Capital Stock and Franchises.-The
capital stock and franchises OF corpora
lions and persons, except as may be other
wise provided in this act, shall be listed
and taxed in the township, town or city.
where the principal Office or place OF busl-
ness OF such corporation or person is To-
Gated In this state; If there be no princi-
pal office or place OF business in this state,
then at the place in this tsate where any
such corporation or person transacts busl-
ness. .....a ....
2. Merchants and Manufacturers.-The
personal property pertaining to the bust
ness Of a merchant or manufacturer shall
be listed in the township, town or city
where his business is carried on.
3. Bank Stock.-The stockholders OF
every bank located within this state,
whether such bank has been organized
under the banking laws Of this state or
of the United States, and of every trust
company, shall be assessed and taxed In
the township town or city where such
bank, banking association or trust COM
pany is located, and not elsewhere, wheth-
er such stakeholder resides in such place
or not. 49,.
4. Express, Transportation and Stage
Comprehensive personal property Of eX-
press, transportation and stage companies
shall, except as otherwishe provided by
law, be listed and assessed in the town
ship, town or city where the same is
usually kept.
5. Steamboats, and Other Vessels-All
persons, companies and corporations own
ing steamboats,, launches. sailing vessels,
craft, shall be required to list the same
for assessment and taxation in the town.
ship, town or city in which the same may
belong, or be enrolled, registered, or Ii
censed. or kept when not enrolled, regist-
cred or licensed.
6. Gas and Water Comprehensive per-
sonal property Of gas and water COM
panies shall be listed and assessed in the
township, town or city where the prin-
cipal works are located. - --.-...
. 7. Street Railroad and other Companies
The personal property Of street railroad
plank road, gravel road, turnpike or
bridge companies shall, except as other
wise provided in this act, be listed and
assessed in the township, town or city
where the principal place of business is
located. ...
: 7. Nonresident Farm Property-When
the owner of live stock, or other personal
property connected with farm does not
reside thereon, the same shall be listed
and assessed in the township, town or city
where the farm is situated; provided If
the farm is situated in several towns or
townships, it shall be listed and assessed
in the town or township in which the
place Of business of such farm is located
9. Property Not Owned by Person List
ing-PersOns required to list property on
behalf of others shall list it in the same
place in which they are required to list
their own, except as otherwise in this
act provided; but they shall list it sepa-
Tately from their own, specifying in each
case the name Of the person, estate, COM
pany or corporation to whom it belongs.
10. Property Of Non Residents.-Per-
sonal property of non-residents of the
state shall, except as otherwise provided
in this act, be assessed to the owner, or
the person having control thereof, in the
township, town or city, where the same
may be, except that where such property
tn
state, it shall be assessed in such place. j
II. Property of Estates of Deceased
Persons.-The personal property of estates
of deceased persons in the hands Of eXecu-
tors, administrators, or other persons,
shall be assessed to the person in charge
of such property, in the township, town
or city where the deceased last dwelt, I'M
til such porperty has been distributed to
the heirs or other persons entitled there
to. If such decedent was a nonresident
of the state, such property shall be as
sessed, IN the township, town or city
where situated
II. Property of Persons Under Guar
dianship.-The personal property OF
minors under guardianship shall be as
sessed to the guardian in the township
town or city where the guardian resides;
and the personal property of every other
person under guardianship shall be as
sessed to the guardian in the township
town or city where the ward resides.
10. Property Under Control of Trustees
or Agent.-Personal property under the
control Of a trustee or agent, whether 8
corporation or natural person, may be
assessed to such trustee or agent, except
as otherwise in this act provided, in the
township, town or city In which such
trustee or agent resides. =
IA. Property Under Control of Assignee
or Receiver.-Personal property in the
hands or under control of an assignee 'o1
receiver shall be assessed to such as
signee or receiver in the township, town
or city where such property was assess
able before the appointment Of such as
signee or receiver.
Is. Property Situate Upon Public
Lands.-All improvements mentioned il
subdivision ten Of section four of this
act shall be assessed to the owner or oc.
cupant thereof in the township, town OF
city in which such lands are situate, ant
such improvements shall be subject tt
sale for taxes in the same manner az
herein provided for personal property
provided, however, it shall not be neces.
sary to remove such buildings for the pur.
pose of sale.
16.-Property Moved Between April ant
July-The owner of personal property re.
moving form one township, town or city tt
another between the first day of April an6
the first day of July shall be assessed IL
either in which he is first called upon by
the assessor. The owner Of persona
property moving into this state from an
other state, between the first day Of Apri
and the first day of July, shall list the
property owned by him on the first day o.
April of such year in the township, tow1
or city In which he resides; provided, i
such person has been assessed and car
make it appear to the county board of re-
1,{or1r hot 1oo ic hold +,v Of