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

Of this section invested. loaned. or other
wise controlled by him as the agent or
attorney or banker, or on account of any
other person or persons, company or COR
poration whatsoever.
3.-The property Of a minor child shall
be listed by his guardian, or by the per-
son having such property In charge.
1.-The property Of an idiot or lunatfc
by the person having charge of such prop
erty.
| 5.-The property of wife by her hus-
band if of sound mind; II not, by her
self
6.-The property of person for whose
benefit it is held in trust by the trustees;
of the estate of deceased person, by the
executor or administrator.
TT person die after the first day OF
May, in any year, without having listed
his property for taxation. his executor
or administrator, heir at law, or other
person having charge thereof shall list
the same as though it had been in his
possession on the first day of May of such
year.
S.-The property Of persons or corpora
lions whose assets are in the hands of as
signees or receivers, by such receivers.
9.-The property of body corporate,
by the proper agent or officer thereof.
by partner or managing agent thereof.
n.-Property held by one as a pawn
broker, by such pawnbroker.
Sec. 33.-Listing by Consignee.-lt shall
be the duty Of every consignee having in
his possession on the first day OF April
any personal property consigned or-de-
livered to him from any place within this
state, either for the purpose OF being
stored, sold or forwarded by him, which
he is not required by law to list for tax
alton, to make and deliver to the assessor
at the time when he is required by law to-
lsit his personal property for taxation a
sworn statement of all such consigned
property, together with the names and
residences of the respective owners and
the class, quantity and value thereof. The
making and delivery of such statement by
the couSignee may be enforced by the
same provisions, SO far as applicable, as
are in this act provided for the enforce
ment Of the listing Of personal property
for assessment and taxation. Title to all
personal property so in the possession of
such consignee shall for the purposes Of
taxation, be conclusively presumed to be
in the person who, by the books and rec
ords OF such consignee appears to be the
owner thereof Provided that all per-
sonal property in the possession or under
the control of a consignee belonging to a
person not residing In this state shall
and, provided further, that when any con-
s%nee fails to, make the statement re-
CURED by this section, or otherwise fails
to properly list any property consig ned
to or controlled by him, the property which
he fails to so list or report shall be deemed
to be owned by him and be listed in his
name.
Sec. 34-Same.-D Of Assessor and
County Supervisor of Assessment-It
shall be the duty Of the assessor receiv-
ing statement In accordance with sec
ton 32 Of this act to Immediately pro-
coed to assess the respective owners
therein named who reside in his township.
town or city for such property therein
described which has not already been
listed for assessment and taxation and to
forthwith deliver such statement, with a
certificate of the persons and property
named therein, which had, been or was by
him so listed, to the county supervisor of
assessment, who shall immediately pro-
coed to assess the respective owners
therein named who reside in his county
for such property therein described which
has not already been listed for assess
ment and taxation; whereupon, it shall
be the duty Of the last named officer to
mail to the county supervisor Of assess
ment of each proper county, Immediately
upon receipt thereof, statement con-
tanning the names and residences of the
persons residing in the county 70 which
such statement is mailed, and the charac-
ter, class, quantity and value of the said
property owned by such persons re-
spectively as shown by the statement OF
such consfgnor. 1t shall be the duty OF
the county supervisor Of assessment re-
ceiving such statement from another
county to Immediately proceed to assess
the respective owners therein named for
such property therein described, which has
not already been listed for assessment
and taxation. an
81, How Listed and ssessea ,-a. ~. g.. ;
Sec 35.-Duty of Assessor.-On the
first day of April of each year, or as
soon thereafter as practicable, and before
the first day of July, the assessor shall
call upon, each person required by this
act to be assessed. and furnish him with
the proper assessment blanks; and such
person shall make to such assessor full
and correct decription of all the persona
property OF which he was the owner or
the first day of April Of the current year
| and he shall also at the same time make
| separate, full and true statements III
like manner, in writing, distinctly set
ting forth in each correct description
of all the personal property held, pos.
| sessed or controlled by him as executor
| administrator, guardian, trustee, receiver
partner, agent, attorney, president OF
accounting officer Of a corporation, con.
! signee, paWnbroker, or in any representa-.
| tive or fduciary capacity; and he shall
! affix to each item Of property what he
deems the true cash value thereof for the
guidance Of the assessor, who shall de.
| termine the value of each item. The
| failure of the assessor either to call upOr
any person or to furnish him with proper
blanks as in this section provided, shall
not relieve such person of the duty O
listing annually his property for taxation
| before the first day of July in each year
Sec. 36.-By Merchant, Manufacturer
Pawnbroker-Everym merchant shall, whe1
| listing his property for taxation, list as
| goods and merchandise all property hello
or owned by him appertaining to his bust
ness as a merchant. Every manufacturer
shall, when listing his property for tax
alton, list as manufacturers material an(
| manufactured articles all articles pur.
| chased, received, or held for the purpose
| Of being used, in whole or in part in any
process or operation Of manufacturing
combining, rectifying or refining, includ
| ing all manufactured articles on hand il
I actual possession, or elsewhere held fol-
| sale. Every pawnbrOker shall when list
| ing his property for taxation, include II
| his list all property held by him on the
first day Of April as pawnbroker.
Sec. 37.-Interrogatories to Be An
| swered-The person called upon or re
quired by the assessor to list property
shall answer i'll writing, under his sigma
ture, the following interrogatories, unde
oath, upon the proper blank form there
for:
Interrogatory 1.--Are you, or were 20,
on the first day of April of the presen
year, the executor of the last will, or tn,
administrator of the estate, of any de
ceased person; the guardian Of the estat,
Of any infant, or person of unsound mind
the trustee of the property of any per
son, the assignee or receiver of any cor