The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1903-05-08
DUTY OF CITIZENS.
How Personal Property Is Listed and Ar
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sessed.
The state auditor has just issued
the following notice toscounty audi.
tors and assessors, which affords IN
formation every citizen should pos
sess:
a study Of assessment returns must
convince anyone, that thousands of
personal property owners are escap-
ing taxation. tt is the Npurposein5
this circular to direct the attention
of assessors to certain laws relating
to the duties OF property wne and
assessors. 49,
Section 1915. Statutes Of Minnesota,
1894. Personal property shall be
listed in the manner following:
First. Every person of full agesand
sound mind, being a resident of this
state, shall, list all his moneys, n
dts, bonds or stocks, shares of stock,
of joint-stock or. other Companies
(when the property of such company
is not assessed in this state) moneys
loaned or invested, annuities, fran
chises, royalties, and other personal
property. 49,
. Second. He shall also list separate
ly, and in the name of his principal,
all moneys and other personal proper
.ty invested, loaned, or otherwise IN
trolled by him as. the agent or at
torney, or on account of any other
person =or persons, company or COR
poration whatsoever; and all moneys
deposited subject to his order, check
or draft, and credits due from or ow-
ing by any person or persons, body
corporate OR polite. -
Third. The property of a minor
child shall be listed by his guardian,
or by the person having such proper
.ty in charge.
Fourth. The property of an idiot
or %lunatic, by the person having
charge of such property.
Fifth. The property of a wife, by
her hunsband, if of sound mind; if
not, by herself.
Sixth. The property of a person,
for whose benefit it is held in trust,
by the trustee; of the estate of a
deceased person, by the executor or
administrator. s@
Seventh. The property of corpora
tions whose assets are in the hands of
receivers, by such receivers.
Eighth. The property of a body
polite or corporate, by the president
or proper agent or officer thereof.
Ninth. The property of a firm or
company, by partner or agent
thereof. 49,, g..
Tenth. The property of manufac-
turers and others in the hands of an
agent, by such agent in the name of
his principal, as merchandise"
Section 1928, Statutes 1894. 'Every
person required by this act to list
property shall make out and deliver
to the assessor, when required, a
statement, verified by his oath, of all
the personal property in his posses
sion or under his control, and which,
by the provisions of this act, he is re-
quired to list for taxation, either as
owner Dr. holder thereof, or as guar
dian, parent, husband, trustee, ex-
eeutor;,S administrator receiver,s aac?s
e ]. 1t i ing officer. ;aspartner.l agent, 8
I factorI5 But no person shall be re-
quired to include in his statement any
share OF portion of the capital stock
'orf proprty' of any; company or cor
poration which. such company. is re-
CURED to list or return as its capital
and property';for taxation in this
state" ;i;ty,f
Section 1912, Statutes 1894. "The
assessor shall call at the office, place
of doing business or residence of each
person required, by. this act to, list,
property and list his name, and shall
require such person to make a cor
rect statement Of Ills taxable proper
ty in accordance with the provisions
of this act; and every person so re,
CURED, shall enter a true and correct
STATEMENT of1such pproperty,>ginI the
form prescribed, which statement
shall be signed and verified by the
oath of the person listing the proper
ty, and delivered to5the assessor, who
shall %thereupon assess the value Of
such property, and enter the same in
his books, provided, if any. property is
listed or assessed on Or after the
fourth Monday in June, and before
the return OF. the assessors books, the
same~shan be as, legal and binding as
if listed and assessed before that.
time:.'' s
Section 1916, Statutes@of 1894. ii
all cases Of q failure to obtain q state
mentSof personal property, from any,
cause, it shall be the duty Of the as
SCISSOR to ascertain the amount and
value of such property, and ASSESS the
same at such amount as he believes to
be the true value thereof. The asses
sor, when requested, shall deliver to
the person; assessed copy Of the
statement hereinbefore required
showing the valuation of the property
so listed, which copy shallabe signed
by the: assessor"
assessors; should see to it that every
man and woman in his district IS
provided with asblank for listing per-
80 @S%E.. 80 - s%IES