St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1907-05-10
CHAPTER 25o-H. F. NO. 2z.

| AN ACT to provide for the taxation Of
freight line companies.
Be it enacted by the Legislature OF the
| State of Minnesota:
Section /. That any person or persons,
joint stock association or corporation,
wherever organized or incorporated, en-
not otherwise listed for taxation in Min
nesota for the transportation Of freight
whether such freight be owned by such
company or any other person or com,
whole or In part within this stae, such
line or lines not being owned, leased or
operated by such Whether suGn
! car, or by some other name. shall be
deemed a freight line. company.
Sec. 2. Every freight line company,
or corporation engaged in the business Of
operating cars in this state as defined in
section one ~, shall, annually between the
February, under the oath Of the person
constituting such company, If a person,
or under the oath Of the president,
secretary, treasurer, uperlpt en e. or
poration, if an association or corporation,
make and file with the state auditor of
this state a statement showing the total
gross earnings received from all sources
from the operation of such freight car
| lines within this state, for the year end
ing December thirty-frst (31st), next pre-
cedfng.
ings received from all sources from the
operation of such freight car lines within
this state,' as used in section two % of
| construed to mean all earnings on bust
ness beginning and ending within the
state, and a proportion, based upon the
proportion Of the mileage WITHIN me state
business is done. of earnings on all inter-
state business passing through, or INTO
or out of the state.
Sec. 4. 1t shall be the duty of the state
auditor on or before the fifteenth Q5th)
day of February. Of each year to make
his draft on such freight line company,
or corporation, for a sum in the nature
of a tax at four () per centum upon the
gross earnings Of such freight line COM
pany for the year nding the last day
of December nex preceding, as reported
to the state auditor, and place the said
draft in the hands Of the state treas
urer for collection; which shall be in lieu
Of all taxes upon all property, Of any
All taxes collected by the state treasurer
under the provisions of this act shall be
paid into the state treasury and be credit
ed to general revenue fund.
Sec. 5. If any freight line company
fails or refuses to a said tax within
thirty 600 days after a demand therefor
urer he shall thereupon add to the tax
due a penalty of ten qW per cnt thereon
for each subsequent month in which the
are not paid within sixty .(6O) days after
demand therefor by the state treasurer
he shall distrain sufficient goods and
chattels belonging to such company
charged with such taxes to be found with
In the State of Minnesota sufficient to pay
the same, together with the penalty ac-
crued thereon. The state treasurer shall
~ newspapers printed in the county of
Ramsey, stating the time and place where
the property will be sold, and if the taxes
for which such property is distrained and
the penalties accruing thereon are not
paid before the time appointed for such
sale, which shall not be less than ten
CO) days after the taking of such prop
shall proceed to sell such property al
such public yendue or SC much thereof
as will be sufficient to pay such taxes