Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1902-01-16
THE TAX COMMISSION
Governor Calls an Extra Session
of the Legislature.

" S'r0A SeAAA9 GA 1910 SSSo1oA
of the Legislature.
The Commission After Exhaustive I4abors
Makes Report Recommending Com
siderable Change In Tax Laws.
Gov. Van SAINT has issued call for
a special session of the legislature. The
proclamation is as follows:
Whereas, the legislature of this state
at its last regular session passed an act
entitled IAN Act to Provide for the Ap-
pointment of a Tax Commission, to Pre-
scribe the Duties thereof, and to Appro-
pirate Money therefor
And whereas, said act provided for the
appointment OF three residents of this
state as tax commissioners, whose duties
1t should be to make tax code and to
report the same to the governor of said
state on or before the first day of Feb
ruary, 1902.
And whereas, pursuant to said act.
commissioners We're duly appointed, who
each thereafter qualified and entered
upon the discharge of his duties.
And whereas, said commissioners did,
on the 10th day of January. A. D. 1902
complete their labors and file their re-
port, together with certain proposed bills,
as provided by said act, in the office Of
the governor of said state,
And whereas, owing to the imperfect
and inadequate provisions of the tax
laws of this state, a large percentum of
personal property liable to taxation is
not listed for assessment,
And whereas, 1t is imperative and es-
sential that a more thorough system for
the full, just and equitable taxation Of all
forms of property should be adopted,
And whereas, the bills filed as afore.
said by said commission purport to pro-
vide for system of taxation which will
be more full, just and equitableS
Now, therefore, in order to permit inn
mediate consideration of said report ana
bills proposed by said commission, and
the enactment of such tax legislation as
shall be deemed necessary, /, Samuel r.
Van SAINT, as governor Of the state Of
Minnesota, firmly believing that the best
interests of the state so require, do here
by issue this proclamation summoning
the members of the two houses of the
legislature of this state to convene in
extra session at the capitol in st. Paul,
on Tuesday, the 4th day of February,
A D. 1902, at IL o'clock in the forenoon,
to take such action as shall seem proper
and requisite in the matter of taxation.
Given under my hand and the great
seal of the state this 18th day Of Jan
uary, A. d. 1902.
BY the Governor,
lsEAL) IS. R. VAN SAINT.
p. e. HANSON,
Secretary of State.
The following synopsis Of the report
OF the tax commission appointed in ac-
cordance with the provisions of an act
OF the legislature of last year gives the
salient points of the recommendations.
The commission, made up of w. j. Hahn.
of Minneapolis: H. w. Childs. of ST. Paul,
and G. S. Ives. Of st. Peter, has labored
hard and faithfully since its appointment
with results which should command the
most careful attention Of every taxpayer.
Railway gross earnings tax is not
changed but the gross earnings idea is
not extended.
Street railways are assessed on ad
yalorem basis, requiring a full state
ment from the company, the value of the
franchise to be added.
Other public, service corporations, in
Guiding gas, water, electric, power, wharf
and boom companies, assessed on their
franchises, deducting from the stocks and
bonds the value of real and personal
property.
Creates a permanent tax commission.
Abolishes the state board of equaliza-
ton and substitutes state board Of re-
view, consisting of the governor, auditor,
secretary of state, attorney general and
tax commissioners.
Exemption on personal property re-
duced from $100 to $25.
Removes application of statute of limi-
tations from taxes due.
Adds omitted taxes of current year to
those of subsequent years, with interest.
Requires exhaustive reports from all
individuals, firms and corporations
All property must be listed al it's true
value and taxpayers are required to list
their property under OATH
Time of listing property is changed
from May 1 to April /, and all taxes are
made due Jan. Is.
County auditors are required to COM
pile and print a list of all assessments
in the county and mail them to each
taxpayer.
Personal property taxes become delin-
quent March l and are a lien upon the
owners real property if not paid.
Provides for county supervisor of
assessments, to be elected by the people.
Provides that the state board of re-
view shall assess mining property upon
ad valorem basis as real estate.
Requires assessors to view property as
sessed and abolishes the town board Of
review while retaining the town assessor.
An amendment to the state constitu-
ton is proposed. removing certain re-
strictions upon tax legislation. This pro-
posed amendment suggests:
i That the power Of taxation shall never
be surrendered or suspended.
That all taxes shall be uniform upon
the same class Of property.
That the legislature may apportion the
amount of revenue to be raised in the
various counties.
That the legislature may authorize mu-
inequalities to levy for local improve
ments either upon the property fronting
or upon that to be benefited.
The commission has sought to minimize