St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1907-05-10

efty, collection OF taxes received from IL
!censes and other sources, and such other
information as may be needful in the work
OF the commission, in such form and upon
scribe.
% To require individuals, co-partner-
ships, companies, associations and cor
porations to furnish information concern
ing their capital, funded or other debt,
operating expenses, taxes as well as all
other statements now required by law for
taxation purposes.
,(O To summon witnesses to appear and
give testimony, and to produce books.
records, papers and documents relatinE
to any tax matter which the commission
may have authority to investigate or de-
termine. ~ M
% To cause the deposition Of witnesses
residing within or without the state. or
absent therefrom, to be taken, upon notice
70 the interested party, II any, m K
t mknnef r. that MT, de eppf;sditti IN Of witnesses Witness s, are
IN any matter which the commission may
nave authority to investigate or deter.
80 One or more members Of the com.
mission shall officially visit at least one.
MALT the counties Of the state annually,
and shall visit every county in the state
az least once IN two years and inquire
into the methods Of assessment n taxa
ton and ascertain whether the assessors
faithfully discharge their duties, 'particu-
larly as to their compliance with this act
requiring the assessment Of all property
not exempt from taxation,
~ 10 investigates the tax laws Of other
states and countries and to formulate and
submit to the legislature Of the state such
expedient to prevent %evasions of assess
ment and taxing laws, and to secure lust
and equal taxation and Improvement in
the system OF assessment and taxation In
dO To consult and confer with the gov
ernor or the state upon the subject Of
taxation. the administration of the laws
work Of the commission, and to furnish
me governor, from time to time, such as
s%istance. and information as he may re-
qulre relating to tax matters.
CID To transmit to the governor on or
BEFORE the third Monday in December OF
each even numbered year, and to each
membe Of the legislature on or before
report of the commission for the pre-
ceding years, showing all the taxable
property in the state and the value Of the
same, in tabulated form.
.(l2 10 exercise and perform such f11r-
Their powers and duties as may be re-
CURED or imposed upon the commission by
Sec. r.. The said Minnesota tax COM
rights, powers and authority by law
vested in the state board Of equalization.
which said board Of equalization is here
by continued, with full power and author
-y W i ilCoILy dllu lCN1Sc, dill OIL
the acts and proceedings Of said commits
sion in so far as they relate to the equal
ization and valuation Of property assess
&c, for taxation, as PRESCRIBED by section
SG3, Revised Laws. of 1905, which state
board of equalization shall meet on the
second Tuesday in September Of each
year during its existence. The said Min
nesota tax commission shall also nave the
following powers and duties:
~ To require the auditor of each coun-
ty in the state to file with the tax COM
mission, on or before the fourth Monday
in August each year. complete abstracts
of all real and personal property in the
county as equalized by the county board
Of equalization and itemized by assess
ment districts, said abstracts to be ac-
companied by a printed or tynewritten
copy of the proceedings Of said county
board of equalization, and it shall be the
duty of the county auditor to so report
to the tax commission,
() To order reassessment of all real and
personal property or either in any assess
ment district when in the judgment Of
said commission such reassessment is ad-
and all classes of property in such assess
ment district shall be assessed in compli-
ance with the law.
C) To require county auditor to care
fully place upon the assessment rolls,
omitted property which may be discov-
cred to have for any reason escaped as
sessment and taxation in previous years.
fully examine into all cases where it is
alleged that property subject to taxation
has not been assessed or has been fraud
ulently or for any reason improperly or
manner evaded or violated. and to cause
to ID instituted such proceedings as will
remedy improper or negligent administra-
ton Of the taxing of the state.
() Prior to the sitting Of the state
board of equalization each year. and sub
ject to review as herein stated, to raise
or lower the assessed valuation of any
~ -1 wal e~1 -~---~o ~->~~-k 49, ~-~
portion thereof within the state.
Prior to the annua meetings of the
state board Of equalization, to raise or
lower the assessed valuation of any real
including the right and authority to raise
or lower the assessment of the real and
personal property of any individual, CO.
partnership, company, association or cor
sons Of their intention to do so, which
notice shall fix a time and place Of hear
Ing, to the end that the assessed valua-
ton Of all property throughout the state
any given class of property.
Sec. 10. A record of all proceedings OF
the Minnesota tax commission affecting
any change in the assessed valuation Of
any property, as revised by the state
board Of equalization, shall be kept by thu
secretary Of the commission and a copy
thereof duly certified shall be mailed to
the county auditor Of each county. where
in such property IS situated: Which rec
! ord shall specify the amounts or amount.
or both, added to or deducted from the
of the several towns, villages and cities,
and Of the real property not in towns,
villages or cities, also the per cent or
amount Of both, added to or deducted
erty in each Of the towns, villages and
cities, and also the amount added to or
deducted from the assessments of In
dividuals, copartnerships, associations or
nnrrnrofinro Tho 0N11nfv a1Idifnr oholy
add to or deduct from such tract or lot
or portion thereof Of any real property in
his county the required per cent or
as it stood after equalized by the county
board, adding in each case a., fractional
sum Of fifty cents or more, and deductfng
In each case any fractional sum Of less
than fifty cents, SO that no valuation Of
any separate tract or lot shall contain
any fraction Of a dollar; and shall also
add to or deduct from the several classes
of personal property In his county the re-
the valuation thereof as It stood after
equalized by the county board adding or
deducting in manner aforesaid. any frac-
| separate class of personal property shall
| contain a fraction of a dollar, and shall
| also add to or deduct from assessments
Of individuals. copartnershlps. +,a ass ooccia
| equalization by the county board, the re-
| quired amounts to agree with the assess
| ments as returned by the Minnesota tax
| commission.
Sec. II. The county auditor shall cal
| culate the rate per cent necessary to
| raise the required amount of the various
| taxes on the assessed valuation of all
| property as returned by the Minnesota
tax commission.
Sec. Is. Oaths to witnesses In any mat
ter under the investigation or considera-
| ton of the commission may be adminis-
| tered by the secretary Of the commission
| or any member thereof. In case any wit