The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1909-04-30

(IENER
2; ,so much thereof :. may. :. neoe..azyy::
on. o before the fifteenth day q each
TIE s 70 & @
ties q compensation ana mileage for the
preceding month, also the items and amounts
in the performances Of his duties, including
tne cost OF blanks, stationery, postage, travel
expenses being duly audited shall be paid
BY the state. e.
anS Of ni e. e sss
1 nst u hereby declared guilty Of. . INSIDE
Sec IL. All acts or parts Of acts con-
hictine with any OF thu preceding sections
Of tn: aet are hereby repealed; and this act
sater ta aIs se ssos and be In force from
Approved May ~. 1909. :
CHAPTER 5os-H. F. NO. 11o1.
th4ss hundred ss to ss
the survey and plating Of, lands" 49,.
sc SAL II : "a by tho LeEislature OF tho
thres hundred si1ty seaisa $3.50. Rsvised
asG y: to % rs sna a. the
o,. Sec. saes: Upon the application Of an an
Uwmer OF land included in any plat nma
hereinafter provided for given. the district
q such bat ana a. ad;adse tn. title to ali
streets .t alleys. and public grounds. to oe IN
the persons entitled thereto; but streets or
between blocks Or lots. shall not be vacated
between such lots blocks or plats as are not
also vacated unless It appears that the ne
be vacated Is useless for the purpose for
which It was laid out.
the torn at which it shall be heard.
The court shall hear all persons owning
by the proposed vacation, ana il. in the
damaged. the court may s detsrmine the
ment by the applicant before the vacation
or alteration shall take effect
snail be hled with the county auditor. and
however. that the district court shall not
the public as
by any such plat in any city, town or VII
!age organized under a charter or special
for the vacation Of streets and public
grounds by the municipal authorities Of
8uCn city, town village.
Provided. that the provisions Of this act
shall not apply to nor be affected in any
city Of the first class having and operating
under q special charter.
Approved April "a, 1909.
AN Act relating to the returns to be made
TO the Minnesota tax commission and the
public examiner by Companies Joint stock
or individuals required by law to pay taxes
to the state upon a gross earnings basis:
shall be made. providing penalties for fail
ure to make same and authorizing the
MIN with the Of the
uniform system Of accounting relating to
such gross earnings
Be 1t enacted by the Legislature Of the State
Section !. On or before Feb; 1st Of each
year. every company 5eint sto;
quired by law to pay taxes to the state Upon
a q Eros. earnings basis. shall make and fur
sofa tax commission. and a duplicate to the
public examiner: in such form az the public
and just return Of the gross earnings for and
during the year ending Dec: s1st preceding,
pany. II q person, or by its president secre-
tary. treasurer. superintendent, chief Of
hcer In this state. ii an association or cor
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
na OF the cent
who shall then make his draft on such com
pany. Joint stock association. co-partnership
taxes due and place the same in the hands
of the state treasurer for collection.
.s sec; 3: IT any such company. Joint stock
dividual fails to make return Of its gross
earnings. and the whole thereof. at the time
the Minnesota tax commission shall notify
them them OF such neglect or default; and II the
sion or indvidaa, shall be eubjee eerP 20
added to and collected with such tax; and
such return for thirty days after the service
OF such notice, the Minnesota tax commits
the Nth vt
upon the best evidence they can obtain. and
enter the amount Of such gross earnings.
and certify a return thereof. including 'i the
and penalty to- the state auditor who shall
Such entry shall stand in place of the re-
port required by law to be made by such
nership, corporation. or Individual. and the
ePs fses sydsats n al
gensty snd also the ab;ty Of tie s de1
The certificate .; Of the treasurer that any
such tax or percentage of gross earnings is
unpaid and due from any such company
Joint stock association. co-part nership, cor
thereof. and Of such penalty, shall be sum
otherwise Of such tax or percentage OF
gross earnings. or any part thereof. .provid-
held to repeal any law providing for the
payment Of interest upon any delinquent
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,
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
tn Resn he th me omited State.
or accounts in manner prescribed by such
Interstate commerce commission then the
method ., mt .cp by said
association. copartnership or corporation,
shall conform as nearly as practicable to the
method Of accounting prescribed by such
Sec. g.. Any evasions or violations OF
the law in respect to such gross earnings
which the public examiner may discover as
him, reported to the governor. and a sim
liar notice which shall also contain a sum-
mary of the errors and omissions in such
BY him to the Minnesota tax eommissien
Sec Sec. s. All other acts, and parts Of act.
inconsistent with this act, are hereby re-