The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1909-04-30


| AN ACT relating to the returns to be made
to the Minnesota tax commission and the
PUBLIC examiner by companies, joint stock
associations. co-partnerships, corporations
or individuals required by law to pay taxes
TO the. state upon gross earnings basis:
prescribing the time when such report
shall be made. providing penalties for fail
ure to make same and authorizing the
public examiner. with the approval of the
Minnesota tax commission, to prescribe
uniform system of accounting relating to
such gross earnings.
Be 1t enacted by the Legislature of the State
of Minnesota:
Section 1. On or before Feb list Of each
year, every company, joint stock association,
co partnership. corporation or individual, re-
quired by law to pay taxes to the state upon
nish an itemized statement to the Mime
sofa tax commission, and a duplicate to the
| examiner, with the approval of the tax COM
mission, may prescribe, containing true
and just return of the gross earnings for and
during the year ending Dec. S1st preceding,
verified by the person constituting such COM
pany. If person, or by it's president secre-
tary treasurer. superintendent, or chief Of
ficer in this state. If an association or cor
poration.
accordance with the method prescribed by
law.
shall certify such returns Of gross earnings
with statement of the per cent and
amount due thereon. to the state auditor.
pany. joint stock association, co-partnership.
corporation. or Individual for the amount Of
Of the state treasurer for Collection. e ~
Sec. 3. II any such company, Joint stock
Ts ION or in
earnings. and the whole thereof, at the time
and in the manner in this chapter provided,
| them of such neglect or default; and If the
same continues for thirty days after the
stock association co-partnership, corpora
ton. or individual shall be subject to a
tDer n "a a m hap m he
added to and collected with such tax; and
IL there be such neglect or default to make
of such notice, the Minnesota tax commits
sion shall fix the amount of such gross earn
upon the best evidence they obtain, and
enter the amount of such gross earnings
I eefy IN she III the
amount of such gross earnings SO fixed, tax
and penalty. to the state auditor. who shall
proceed as provided in section two hereof.
Such entry shall stand in place of the re-
port required by law to be. made by such
nership. corporation. or Individual. and the
| same or certified copy thereof shall. in all
'hs Of az
penalty and Su also the LIABILITY Of the de
The certificate of the treasurer that any
such tax or percentage of gross earnings is
Joint stock association, co-partnership cor
poration, individual. and of the amount
Thereon, ana OF SuCn penalty, snail De SulT1-
cient warrant for the collection by sale or
otherwise. Of such tax or percentage of
gross earnings, or any part thereof, provid-
ed that nothing herein contained shall be
held to repeal any law providing for the
payment of interest upon any delinquent
taxes.
approval Of the tax commission. shall have
authority and power to prescribe uniform
| system of accounting for such companies.
Joint stock associations. co-partnerships,
corporations or individuals. and the manner
and method Of keeping the same relating
to the various items constituting or forming
a part of said gross earnings
Provided that in case any such person,
company. association. co-partnership or cor
poration. shall be required by the Interstate
commerce commission of the United States
government to keep his. their it's books
or accounts in a manner prescribed by such
interstate commerce commission then the
method of accounting prescribed by said
association. copartnership or corporation
shall conform as nearly as practicable to the
method of accounting prescribed by such
Interstate commerce commission.
Sec. S, Any evasfons or violations Of
the law in respect to such gross earnings,
a result Of his investigations. shall. be by
him reported to the governor. and SIM
liar notice which shall also contain a sum-
mary of the errors and omissions in such
gross earnings tax return. shall be reported
By him to the Minnesota tax commission
forthwith.
| inconsistent with this act. are hereby re-
Sec. 7. This act shall take efrec. and
be IN force from and after its passage
Approved April "a. 1909.