Echo de l'ouest. [volume] (Minneapolis, Minn.) 1883-1929, 1909-04-30
CHAPTER 604-H. z. NO.

AN AL leldlllS ~ lIc ISluii o - ~ 1872
to the Minnesota tax commission and the
public examiner by companies, joint stock
aSs tmad'idna c rsdnirad hy 1aw t to[ nav taxes ,aSss
to the state upon a gross earnings basis;
prescribing the time when such. report
shall be made, providing penalties for fall
ure to make same and authorizing the
public examiner, with the approval OF the
Minnesota tax commission. to prescribe a
uniform system of accounting relating to
such gross earnings.
Be it enacted by the Legislature of the State
Section /. On or before Feb. 1st Of each
year. every company joint stock association,
co:partnership corporation or lnd1vidual, re,
a gross earnings basis. shall make and fur
nish an itemized statement to the Mime
sofa tax commission, and a duplicate to the
public examiner. in such form as the public
examiner, with the approval of tho tax COM
mission. may prescribe. containing a true
during the year ending Dec. 31st preceding.
verified by the person constituting such COM
tary, treasurer. superintendent, or chief Of
fcer in this state. if an association or cor
poration.
Such gross earnings shall be computed in
accordance with the method prescribed by
Sec. 2. The Minnesota tax commission
shall certify such returns of gross earnings
with a statement of the per cent and
Who shall q1 then nnn mabe' his draft 19d s on such du'e com.
pany, joint stock association. co-partnership:
corporation, or Individual, for the amount of
Ott, dIlu EyldCS lIS odlilO III LIZ Aaiieio
of the state treasurer for collection.
Sec. 3. If any such company, joint stock
diSGsead' fails ie- To make peturn Of its g gross IS
earnings, and the whole thereof, at the time
and In the manner in this chapter provided.
the Minnesota tax commission shall notify
them of such neglect or default; and if the
same continues for thirty days after the
service Of such notice. such company. joint
stock association. co-partnership, corpora
ton. or individual shall be subject to a
penalty in an amount equal to twenty-fve
added to and collected with such tax; and
If there be such neglect or default to make
Of such notice. the Minnesota tax commits
sion shall Ak the amount Of such gross earn
ings and tax, together with such penalty:
upon the best evidence they can obtain, and
enter the amount Of such gross earnings.
tax, and penalty in the books of their office,
and certify a return thereof, including the
and penalty, to the state auditor. who shall
proceed as provided in section two hereof.
port required by law to be made by such
ompany Joint stock association; co-part-
nen5a' Or a e0 certi1ed copy pS thereon shall 1"h in ali ali
courts Of the state, for all purposes, be
prima facie evidence of the correctness and
penalty, and also the liability of the de-
The certificate of the treasurer that any
unpaid and due from any such company
Joint stock ASSOCIATION, co-partnership, cor
OIdllul, y L III oIlN VI IhO
thereof. and Of such penalty, shall be sufi-
c1ent warrant for the collection by sale or
otherwise. Of such tax or percentage of
gross earnings, or any part thereof, provfd-
ed that nothing herein contained shall be
held to repeal any law providing for the
payment of interest upon any delinquent
taxes.
Sec. 4. The public examiner, with the
approval of the tax commission, shall have
authority and power to prescribe a uniform
system Of accounting for such companies,
Joint stock associations. co-partnerships.
z~>o-,%i1~c nv Sr1iI-f1, o1c and Tho
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 he required by the interstate
government to keep his. their or its books
or accounts in a manner prescribed by such
Interstate commerce commission then the
method of accounting prescribed by said
public examiner for such person, company,
association. copartnership or corporation
method of accounting prescribed by such
Interstate commission.
Sec. s. Any evas1ons OF violations Of
the law in respect to such gross earnings,
which the public examiner may discover as
a result Of his Investigations, shall. be by
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.
Sec. :. This act shall take effect and
he in force from and after its passage.
Approved April "a. 1909.