Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1913-05-09
CHAPTER Ash. r. No. 500.

AN ACT to provide for the administration
ard enforcement Of the gross earnings IA
laws and to define the duties of state oIn-
Gals with reference thereto; providing 1of
a system of accounting. reporting and re-
cording taxable gross earnings, prescribing
penalties for failure to report socn ea s,ns
acts and parts Of acts inconsistent mere
with e.A
Ee it enacted ythe Legislature of the Stats
Of Minnesota: ~
Section /. DATE AND FORM OF GROSS
ruary LIST Of each year. every company 1 oant
stock association, co-partnership. corporation
or leaul rass ny ear aM 80 basis shall
make and furnish an itemlzed sta.emsnt =, ~
the Minnesota Tax Commission, and dupii-
The public examiner. with the approval OF
the tax commission, shall prescribe contain
ing true and Just report OF the sg gdGes na
31st preceding, verified by the president sc,
retary, treasurer, individual owner. or cnle1
viSed, that railroad companies shall make
semi-annual reports as provided In Chapter
8 Of the General Laws OF tho special ses'
sion of 1912.
Such gross earnings shall no computed in
accordance with the method prescribed BY
law.
= Sec. Q. ASSESSMENT AND COLLECTION
OF CROSS EARNINGS TAKES. The Mime.
sofa Tax Commission shall keep permanena.s
ana ',H Verify each report and sassess the earn
jnrs as shown thereon with the amount OF
earnings and taxes to the state auditor who
thereupon shall make his draft on such com
pany. Joint stock association. co-partnership;
Corporation, or individual, for the amount q
taxes due as thus certified, and place salo
draft in the hands Of the state treasurer 1ol
collection. ~
Sec s. PENALTY FOR FAILURE ~
PAY GROSS EARNINGS TAX If any sucn
III Cn.nA
ship. corporation, or individual. shall fall fail
to pay such tax or gross earnings percentage
BY March ar list S i pa salMay Sy
by by law. penalty Of ten per cent Thereof
per per cent for each month after the same be.
comes delinquent March list or Septemper ~
While such tax remains o UNPAID sns stats from
such gross earnings taxes at the time Of the
passage of this act, or from penalties mere.
of one per cent per month from 1.-The date
thereof until paid.
Sec. a. WHEN COMPANY FAILS TO RE;
PORT, TAX COMMISSION TO FIX AMOUNT
or EARNINGS. If any such company, Joint
stock association, co-partnershtp. corporation
or individual fails to, make and Mo such
gross earnings report, the Minnesota tag com.
mission shall notify such h company ds,a 81 saGl
ttn,le for thirty days after service o. st .ca
notice, the tax commission shall notify ms
examine the records of such company and and
report to the Tax Commission, for ofncla
entry in it's books, his findings OF SUCH com.
pany's taxable earnings. Thereqpon the ~
commission, upon the basis Of such hndinel
and such other. evidence. as the commigsioI
may possess, shall fix the amount Of guct
gross earnings and assess the tax thereon and
the accruing penalties, making official entry
gether with the penalty, to the state auditor
sneh s entry g shall stand in piaee Of The s
port required by law to be made by sucf
ship. corporation or individual. and the. sam.
g certified copy thereof. shall. IN al IN
courts of the state, for all purposes, be pr!ma
f&cie evidence Of the correctness ana val1dtt.
penalties, and the liability Of such compan,
therefor -.
Sec s. DELINQUENT TAX AND PEN
Such delinquent and unpaid tax and penad'
ties assessed and certified by the Mime.
sofa Tax Commission as provided in sectiona
3 and hereof, shall be q lien upon. all and
singular the property estate tea and seett
co-partnership. corporation. or Individual and
shall take precedence Of oil demands and
judgments against the same; and the certih.
cate Of the Minnesota Tax Commission thai
and the unpaid draft of the state auditor
issued in pursuance thereof, shall be sui.
hcient warrant for the attorney general x
institute proceedings for the collection o.
said tax and penalties by sale or such prop.
erty or otherwise.
Sec 6. SYSTEM OF GROSS EARN1Nus
approval Of the tax commission, shall hava
authority and power to prescribe for such
companies, joint stock associations, co-parts
nerships. corporations. or individuals sys-