The Aberdeen Democrat. (Aberdeen, South Dakota) 1???-1909, 1903-05-08
DUTY OF CITIZENS.
How Persansl Property Is Listed ana AZ
sesscd.

sesscd.
The state auditor has just lssleo
the following notice to county ana'-
tors and assessors, when a'loi.s
formation every citizen should pos
scss:
A study of assessment returns must
convince anyone, that thousands OF
personal property owners are escap-
ing taxation. 1t is the purpose IN
this circular to direct the ten1i
of assessors to certain laws relatliS
to the duties of property owners and
assessors. .-..
Section 1915, Statutes of Minnesota,
1894. personal property shall DC
listed in the names following:
First. Every person OF full age ana
sound mind, being Il resident OF TINS
state, shall list all his moneys, Gre
dts, bonds or stocks, shares of stock,
of ioint-stock or other companies
(when the property of such company
is not assessed in this stated moneys
loaned or invested. annuities, fran
chises, royalties, and other personal
property.
Second. He shall also list separate
", and in the name of his principal,
all moneys and other personal proper
ty invested, loaned, or otherwise con-
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 OF 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
OF 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.
Seventh. The property Of corpora
tons whose assets I 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 a partner or agent
thereof.
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 1923, 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 possess
sion or under his control. and which,
by the provisions of this act, he is re-
.quired to list for taxation, either as
owner or holder thereof, or as guar
dian, parent, husband, trustee, ex-
ecutor, administrator, receiver, ac-
counting officer, partner, agent, or
factor; but no person shall be re-
quired to include in his statement any
share or portion Of the capital stock
or proprty of any company or cor
Poratlon which such company is re-
CURED to list or return as it's capital
and property for taxation in this
state"
section 1912, Statutes 1894. 1.-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.
reel statement of his taxable proper.
" IN accordance with the provisions
OF this act; and every person so re.
quired shall enter a true and corrac+
statement of such property, in the
form prescribed, which statement
snail be signed and verified by the
oath OF the person listing the proper.
ty, and delivered to the assessor. who
shall thereupon assess the value 81
such property, and enter the same i
MS 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. tbe
same shall be as legal and binding os
II listed and assessed before thai
time" 'n'
Section 1916, Statutes of 1894. .1n
all cases of a failure to obtain : STATE.
ment Of personal property, from any
cause, 1t 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 -
sbe the true value thereof. The assoc,
sor, when requested, shall deliver =
the person assessed a copy of III
statement hereinbefore reon;rad
showing the valuation of the propert :
SO listed, which copy shall be sipneG
by the assessor"
Assessors should see to it That ever,
man and woman in his district !.