St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1904-10-21

Laws of 1903 Proposing an Increase
Of Gross Earnings Tax Upon Rail.
road Property:
Pursuant to the provisions of Section
80 (a) of Article 4 Of the Constitution, the
18th, 1908, known as Chapter 253 of the
General Laws of 1908, present to the cleo.
tors of the state for rejection or approval
the following, to wit:
owning or operating any line of railway
situated within, or partly within, this
state, shall during the year 1905, and an.
this state in lieu Of all taxes and assess
ments upon all property within this state,
owned or operated for railway purposes
by such company, including equipment.
chises thereof, a sum of money equal to
four a. per cent Of the gross earnings de-
rived from the operation of such line of
railway within this state; and the annual
payment of sucn sun shall be in full and
in lieu Of all other taxes and assessments
upon the property and franchises SO
grant shall be and remain exempt from
taxation until sold or contracted to be
sold, or conveyed, as provided in the re-
spective acts whereby such grants were
Sec. 2. The term 'the gross earnings
derived from the operation of such line of
railway within this state" as used in sec
ton / of this act. is hereby declared and
shall be construed to mean, all earnings
on business beginning and ending Witnln
this state, and a proportion, based upo5n
the, proportion Of the mileage within the
such business is done, of earnings on all
interstate business passing through, into
or out of the state.
inconsistent herewith regulating the pay
ment, collection, time of payment, en-
forcement or reports involving tho
Of anG 2ai1ro St Cons compa apsa within wi this state:
pa m peot'd' of 5uch tsxe 5or are ree h aDe.
by = made de pbp app ind 81, tots to this and n a9f o oe
acts inconsistent with this act are hereby
repealed. j,
Sec. !. Upon failure to pay the AMOUNT
heretofore provided by law for the Jay
ment thereof. in addition to existing
remedies. collection may be enforced in
a civil action brought in the name of the
of any county.
Sec. 5. Before any railroad company
shall be heard to contest or continue
to contest the validity of this act or any
part thereof. such railroad company shall
as a condition precedent thereto, a into
the treasury Of the State Of Minnesota,
the amount of taxes due or payable
from. such railroad company under the
existing tax laws of this state applicable
to such company.
Sec. g., This act shall be submitted to
the people of this state for their approval
or rejection at the next general election
for the year 1904. (The omitted
provisions refer to the method of print
ing the ballot and submitting this act
for ratification.)
This act provides for an increase in
the amount of taxes collected by the
state upon the property of the rail-
roads situated within the state from
three per cent of the gross earnings
derived from the operation of railways
within the state to a sum equal to four
per cent Of the gross earnings derived
from the operation of such lines of
railway within the state. The annual
payment Of such sum shall be in full
and in lie uOf all other taxes and as
sessments upon the property so taxed.
The lands acquired by public grant
shall be and remain as heretofore ex-
empt from taxation until sold or con
tracted to be sold or conveyed, as pro-
vided in said acts where such grants
were recognized.
Provision is made in this act where
by the disputed and unpaid taxes on
the gross earnings of any railway com.
pany within the state may be collected
by a civil action brought in the name
of the State of Minnesota in any coun.
ty thereof. The right to maintain such
civil action is in addition to existing
remedies for the collection Of the per
centum tax upon the gross earnings of
Railroads within the state. The exist.
ing remedy which the State of Mime.
sofa may use in enforcing the payment
by any railroad company within the
state of any disputed and unpaid taxes
upon it's gross earnings, is by destraint
of it's movable property by the State
Treasurer, and sale of sufficient there
of to satisfy the states claim. This
new method of enforcing the collec.
tion of such taxes, proposed by this
amendment, will, if adopted, enable
the state to ecure a speedy and direct
judicial determination of the liability
of any such railway company for dis.
puted and unpaid items of gross earn.
ings taxes.
Under the terms of the Constitution
of the State of Minnesota this act of
the legislature must be submitted to
become operative if adopted by a ma
jority of the electors voting at the
next general election.
II.
BY IN act Of the legislature Of the
State Of Minnesota. approved March Bird
1903, known as Chapter 25 of the Gen
eral Laws of Minnesota of 1903. the
same being House File No. 4, it is pro-
posed to amend Section 6 of Article S