St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1909-05-07

CHAPTER 6o4-H. F. NO. 500.
AN ACT relating to the returns to be made
PUBLIC examiner by companies. Joint stock
associations, co-partnerships, corporations
t 9p ' tSa afata n required r lr by law sgr to pay "a b ta1s:
prescribing the time when such report
shall be made. providing, penalties for fail
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
OF Minnesota:
year, every company. joint stock association,
co,partnership, corporation or individual, re-
a 9 gross BY sa laT to pay Bsy,t taxes sSs1 to m the state ate upon 4%rn
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 a true
and just return of the gross earnings for and
during the year ending Dec. 81st preceding.
verified by the person constituting such COM
pany, II a person, or by its president, secre-
acer in this state. If an association or cor
poration..
Such gross earnings shall be computed in
law.
Sec. g.. The Minnesota tax commission
with a statement Of the per cent and
amount due thereon. to the state auditor,
who shall AL then make his draft on such com
corporation. or individual, Uor the amount Of
taxes due, and place the same in the hands
Sec; 3: If any such company, joint stock
association. co-partnership. corporation or in
earnings and and the he VICE Whee t t1eueo "a at ' the g time
and IN the manner in this chapter provided.
the Mi9nesota tax commission shall notify
same continues for thirty days after the
service Of such notice. such company, Joint
ton, or Individual shall be subject to a
penalty In an amount equal to twenty-five
added to and collected with such tax; and
If there be such neglect or default to make
such return for thirty days after the service
ings and tax. together with such penalty.
enter the amount Of such gross earnings.
tax, and penalty In the books Of their office,
ana aHFt of Such a 5ee eroaz t aa4ninrs 'n ao HHedg the the
proceed as provided in section two hereof.
company, Joint stock association: co-part-
same or a certified copy thereof shall. in all
courts of the state. for all purposes. be
Validity Ii Of such tax - or re p eGessd:assS and
penalty, and also the liability Of the de-
'e! The cer rtifeaHt of the treasurer that any
unpaid and due from any such compan ~
poration, or individual. and Of the amount
thereof. and of such penalty. shall be suff-
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.
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,
S0$rf $n0Ir nCcnnYof{nrc nn-ro~&~@-~Is--
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.
company. association, co-partnership or cor
| poration, shall be required by the interstate
| commission of the United States
| government to keep his. their or its books
or accounts in a manner prescribed by such
interstate commission then the
public examiner for such person, company,
| 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
a result Of his investigations, shall, be by
| him, reported to the governor, and a sim
liar notice. which shall also contain a sum
| gross earnings tax return. shall be reported
by him to the Minnesota tax commission
Sec. 6. All other acts, and parts Of acts
inconsistent with. this act are hereby re-
Sec. =. This act shall take effect and
he in force from and after its passage. "AN
Approved April "a. 1908. .