The Princeton union. [volume] (Princeton, Minn.) 1876-1976, 1907-02-21

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secretary, uperintendent, treasurer or
managing agent of the firm, company,
association or corporation making
and forwarding the same.
Section 3. Upon the receipt by the
state auditor of such report, as pro-
vided in the preceding section of this
act, he shall enter the amount of taxes
then due thereon in his books and
draw his draft upon such person, firm,
company, association or corporation
for the amount of taxes due and place
the same in the hands of the state
treasurer for collection.
Section 4. The state auditor shall
promptly give notice to the party or
parties against whom such draft is
drawn, and payment shall be due
thereon on or before the first day of
Septem Der and of March of each year:
and on failure to make such payment
or to make return of the number of
tons of iron ore mined, and the whole
thereof, at the time and in the manner
ln this act provided, penalty in an
amount equal to twenty-five per cent
OF the taxes herein imposed shall be
added to and collected with such tax:
and if the delinquency in making pay
ment and in making report, as herein
provided, shall continue for thirty
days, the state treasurer shall fix the
amount OF such tax, together with the
penalties herein provided, upon the
best evidence he can obtain and enter
the amount of such tax and penalties
in the books of his Office. Such entry
by the state treasurer shall stand in
the place of the report required by
law to be made by such person, firm,
company, association or corporation,
and shall, in all the courts of the
state, for all purposes, be conclusive
evidence of the facts therein stated.
The certificate of the state treasurer
that such tax is due and unpaid from
any such person, firm, company, as
ISOLATION or corporation, and of the
amount thereof. and of such penalty,
shall be sufficient warrant for the state
treasurer to proceed to enforce COL
lection OF said tax and penalties, by
sale or seizure of the iron ore the prod
ucts of such iron mines to satisfy the
payment of the same. And in addition
tc' tie REMEDY herein provided tue
Estate treasurer may, in his discretion
bring an action in the district court of
any county in this state for the
amount of such taxes and penalties.
Section 5. The state treasurer shall
be the collector of all taxes due under
the provisions of this act. He may
appoint one or more deputies to assist
him in such collection, and may take
such bond and security from such
deputies as he deems necessary for his
indemnity, and shall in all cases, be
liable and accountable for their pro-
ceedings and misconduct.
Section 6. All iron ore in stock
piles, cars or ore docks at the time
when this act goes into effect shall be
subject to the tonnage tax as herein
provided.
Section Z. Any person, or the
president, secretary, superintendent,
treasurer or managing agent of any
firm, company, association or corpo-
ration owning or operating any iron
mine or mines in this state, who shall
make or sign, under oath, any false
return of the number of tons of iron
ore mined or extracted or who shall
submit any other false information
required by section two of this act,
shall be guilty of perjury and upon
conviction thereof shall be punished
therefor as provided by law.
Section 8. The account books re-
lating to or used in the transaction OF
the business of any person, firm, CON-
pany, association or corporation own
ing or operating any iron mine or
mines in this state, shall, on demand
OF the state auditor or his authorized
deputy, be open to his inspection or
examination. If any such person,
or the president, superintendent treas
urer, secretary or managing agent or
person having charge of said books OF
such person, firm, company, associa-
tion or corporation, shall neglect or
refuse to give, on demand, to the
state auditor or his authorized deputy
access to the books aforesaid, he or
they shall be guilty of a misdemeanor,
and upon conviction thereof shall be
punished therefor as provided by law.
Section 9. All moneys paid into the
state treasury under the provisions OF
this act shall be credited to two sep
arated funds as follows: one-tenth
shall, be credited to the state drainage
fund and the remaining nine-tenths
shall ha crodito1 n tho roo1 ord