St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1913-05-02
CHAPTER Ash. b. No. $50.

laws and to define the duties OF state ON
Gals with reference thereto; providing for
a system of accounting. reporting and re-
cording taxasle gross earnangs, prescribing
R 1nas aea f pay t tanes th he as3'1 and Su eepeaiins
acts and parts OF acts Inconsistent nsee-
with.
OF Minnesota:
nA sfss.rS RREPoRTss On or before rs
ruary LIST OF each year. every company 5oant
stock association. eo-pa5tnership corporation
make and furnish an itemized statement to
cate to the public examiner. in such form az
the public examinsr, with the approval OF
The ta5 g, eom nna sion , :na1l 9 pr ,Sa s9os contain sa4n-
a a1ss p ass sna e Veriaea By The president go:
AGENT Of suca company IN tsis :tasss pso-
vided, that railroad companies shall make
sem nj a nm a.n 1s2s1t; Law. e. ,p es ' tSs s p Sna Resr
sion Of 1912.
Such gross ~sa.ntns. shall be ooupuh.d IN
accordance with the method prescribed by
Law.
Sec. 2 AssEsgn1EMT y
sofa Tax Commission shall keep a permanent
file Of ouch gross earnings reports. inspect
and verify each report and sassese tho earn.
taxes due, and certify tho amount Of such
earnings and taxes to tho state auditor, who
thereupon shall make his Graft on sIch com
t teTes due as OF thus inu''s ss1tiAef IT, md place said ID
draft in the hands Of the state treasurer fos
Sec. g. RHNAIT = ,,o FOE TA = ca1 u; ~
ship. corporation, or individual. shall fan
nv March LIST. Tor. II q railway company sub
ject to semi-annual payment, by March !,
end september n:1,+v re =; tsa ag, e ss pf fS.ss%
per cent for each month after the Same be-
comes delinquent March LIST or September. LIST,
while such tax remains unpaid; provided.
that any sum or sums due the state from
snch gross earnings th1n g. taxes Ak ,r at the nen s me. o. he inc
toforc accruing, shall bear an interest penalty
Of ono per cent per month from the date
thereof until paid.
Sec; 4 WHEN coMPANY FAILS To RE;
stock association, co-partnership. corporation
or sros !ne ts1ninas r rs;'s to The ma" @sne sns e IA. e sa9s
neglecf. or default. and II such default con.
notics, the tax commission shall notify the
public examiner Of such default, who shall
report to the Tax Commission. for official
entry III its books. his findings of such com
pany'a taxable earnings. ThereupOn the t1
commission, upon the basis of such findings
and such other evidence as the commission
may possess, shall: fix the amount of such
gross earnings and assess the tax thereon and
the accruinS penalties, making official entry
thereof and certify the amount thereof. to-
gether with the penalty. to tho state auditor
who shall proceed as in section 2 hereof
port required by law to be made by such
company, joint stock association, co-partner.
ship, corporation, or individual. and the same
or a certified copy thereof, shall, In all the
courts of the state, for all purposes, be prims
facie evidence Of the correctness ana validity
of such gross earnings and Of such tax an6
penalties, and the liability Of such company
therefor.
Sec. s. DELINQUENT TAX AND PEN.
ALTIES r A LIEN ON THE PROPERTY.
Such delinquent and unpaid tax and penal.
ties. assessed and certified by the Mime.
sofa Tax Commission, as provided in sections
3 and 4 hereof. shall be a lien upon, all and
singular. the property, estate and effects OF
co-partnership. corporation, or Individual. and
shall take precedence Of all demands and
judgments against the same; and the certih.
cate Of the Minnesota Tax Commission thai
said tax and penalties are due and unpaid
and the unpaid draft OF the state auditor
ficient warrant for the attorney general t
institute proceedings for the collection Of
said tax and penalties by sale Of such prop.
erty or otherwise.
Sec. g. SYSTEM OF GROSS EARNINGS
ACCOUNTS. The public examiner, with the
approval of the tax commission. shall have
companies, Joint stock associations. co-part-
%nerships, corporations, or individuals a sys-