Echo de l'ouest. [volume] (Minneapolis, Minn.) 1883-1929, 1909-04-30
CHAPTER Ash. F. NO. 6
pproyed April 90, 1909.

AN ACT providing for the taxation of all
railways, except street railways and ordi-
paid by such railways.
Be it enacted by the Legislature of the
State of Minnesota:
ro sdeti er ra i; All companies 60 4Pa sfste op of Mtn g rail-
EXCEPT EXCEPT street railways; shan be deemed
section 1908, Revised Laws Of 1905, and
Sec. 2, All taxes paid into the state
treasury by such railroad companies as de-
ordinary eommerciai steam railroads. shall
be apportioned and distributed as hereinafter
Sec. 8. Each such railroad company, that
merciaI steam railroad, at the same time
Commission the approximate amount Of its
6 6ref IS ssra oon$r,b sna INCOME }o s dsEtve qai 6rom t be
in or through which it operates its line, and
from all evidence. information and statistics
obtainable shall, ascertain and determine as
earnings of each line of such railways con
tributed by or derived from each city, vii
M 7sEs; te snah and rsi,w taS1n e a5striit in for or t thg0 eaI,
the report peai Of such gross earnings arr 8 'a as re-:
CURED by law.
In determining the amount Of all gross
earnings contributed by or derived from the
property ana operation OIL SuCn railways IN
each such city, village, town or taxing dis
trict said tax commission may, among other
things. consider the relative use of such
town or taxing district in connection with
the entire use Of the property of such rail-
other purposes and also what the proportion
Of such business arising in each such city.
entire business of such railway company.
The total gross earnings Of such railway
TOW Cnro 0{CciOf 0nnNQifo 70 The name NJ noeh
which any such railway is operated or any
nection with such railway. and there. shall
also be entered opposite the name Of each
earnings which such commission shall ascer-
tain and determine was contributed to the
n t0ta y gross sn sar 11e 8, by SUCH or derived Eai,wav from 70 .a ths
above s aseerta,ned, end also the amount Of
pany. by reason of the proportion Of gross
earnings and income derived from each such
Sec. 4. The said tax commission. as soon
as 1t shall have apportioned such taxes
amGng t dist s 5 co s't1fs; uif,ae fo t tbe rr ana
eompany, shall make Il. order apportioninss
the proportionate amount Of taxes paid bv
such railway, on account Of the business
c ea1lve Vilra afomm owl wv 'o or taxing district LIST eaen 'ucf
Sec. g.. The Minnesota tax commission
shall make and certify a. statement In
triplicate Of such apportionment and divi-
sion Of the gross earnings and taxes of each
such railroad company and file one Of such
statements with the state auditor. one with
the state treasurer and one with the county
auditor of each county In which any such
railway line or property thereof used for
railway PURPOSES is situated.
Each such county auditor shall there
upon report. to the state auditor what the
e sri.hse taxes IS Of such city Village. town " or or
The state auditor shall deduct from the
total amount apportioned to each such city.
village or town the amount due the state
as indicated by such statement. and shall
draw his warrant upon the state treasury
for the balance Of the amount Of such taxes
due to each county and to each Of IN
cities. Wills ges. towns and taxing districts
Of such county in favor Of the treasurer Of
to each country treasurer and shall advise
the county auditor OF each such county Of
:. Thereupon the county auditor OF each
such county shall apportion. distribute and
give due credit for such money so trans
mitted to the treasurer. and the county
trea surer Of each such countv shall pay the
same to the several taxing districts as they
may be entitled thereto. and in case fhe
same is applicable to several funds, to the
particular fund to which he real estate