Courier Democrat. (Langdon, N.D.) 1891-1920, 1919-06-12
REFERENDUM OF LEGISLATIVE
ENACTMENT
TAI COMMISSIONER

REFERENDUM OF LEGISLATIVE
ENACTMENT
TAX COMMISSIONER
Senate Bill No. 81, Session Law. 1919
SENATE BILL NO. 81. An act provid-
commissioner; prescribing his quail
LEGATIONS, powers and duties; fixing
r naS salary ana anfic term Of Sffife; and
Compiled Laws Of North Dakota,
1913, as amended by Chapter 232,
al oth er acts Naa'a and aa parts Of 1yi acts aG IN
conflict herewith. Abolishes present
Tax Commission.
Tax Commissioner for term of six years.
Gives Governor power to remove Tax
Commissioner and appoint successors
Speeches that Tax commissioner must
possess, knowledge of taxation and
cannot hold n other office under the
occupation or business interfering or
lnf Srovias5 T fdr his ann duties. salary Of
Provides that Commissioner shall have
charge Of administration of revenue
laws, assess all x upon express, tele-
graph. %telephone, freight line and car
fSmpanies, etc. Upon all Corporations,
taxes tas PEW ieSied in and eol Taf ap b1 t al1 s stnsr
Provides that Tax Commissioners,
subject to the approval of the Board of
hq rs HaTa %S gani1Ii over all as
CD Give Instructions and directions
10 f aSt as supervisor Of assessors;
subject to the approval of County Com
missioners a Supervisor of tax assess
CD Direct actions and prosecutions
to enforce laws relating to penalties,
Liabilities and punishments Of public
o1a'e eo=rpo Psfsons 1 foa 9% }aifnTs or or a as9Ms
gence to comply. with provisions Of the
statutes governing the making of re-
property or income or other subjects Of
l., lE) Authority to call on States At
and prosecutions of actions to enforce
F Require township, village, city,
port information as to collection Of
t,oS6 s} IL KSsanlTs in4dixld49 "a assoeia-
formation concerning their debts,
assets, earnings, etc.
H Be responsible for all income,
GLIDING information furnished to the
collector of Internal Revenue.
tin m2 S Ia1l1 witnesses to give tes1
authority to Investigate.
with or S without te ths State o 10 w He faSsn'
(K), Require County Auditors to
furnish and file complete abstracts Of
lied BY the County Board, together
with typewriter copy of proceedings
deputies under him and cause a reas-
sessment of real or personal property
or other subjects or objects Of taxa
ton subject to review by the County
Board.
,(M) Require County Auditors to
place omitted property on the assess
lNl Examine, carefully, all COM
plants Of taxable property escaping
90 Confer with Governor on the
subject of taxation and administration
of avs thereto.
lP2 Transmit to the Governor and
the legislature, report of taxable prop
erty valuations with recommendations.
the several counties of the State as
often as practicable or needful for in
g~estlgatlon and supervision of County
equalization and other tax OFFICIALS:
and call meeting each year of all sup
other taxes other than general prop
erty tax. Expenses of each County
SSupegXisor ]attending such meetings to
(R) Investigate tax systems of
other States and Countries. Recommend
leg1s1ation to prevent evasion Of taxes
nue. system of the State. The Commits
sioner may with the consent of the
states, attend conferences and V
officials, Of other states. Expenses 50
Of the State Treasury ON certifcation
of the Board of Equalization.
s Certify all levies, assessments,
him or by the Board Of Equalization,
not later than 80 days after same has
been made or as otherwise provided
(T) To contract with individuals
o o,sti OF the Iae state Tor furnishing infor-
~e maa1sn ieaolng th s1 forle fa be Of 3at taaxf Sv;
warrant issued by. the Commissioner
upon the subdivision of Government
Provides for maintenance of offices
in State Capitol building. All expenses
to be paid in the same manne as other
perts and assistants While %trayeiing On
business of the Commissioners office
to be paid by the State providing that
year.
Ali powers n duties heretofore i'm
Commission, which is abolished, are
conferred pon the Commissioners, sub
let kotrd to Of the SuRervision of the State
VI
Gives authority to appoint such
DEPUTIES, experts. clerks or as
sistants. Salaries and expenses to be
as the salary and of the Com
missioner, provided the total expenses
for such salaries and expense shall not
exceed the amount appropriated there
for in any one year.
In case of refusal to make returns
required by law, or where Commits
sioner shall have ground to believe
that any person, corporation, company
or association has made any false or
fraudulent returns, the Commissioner
is empowered to examine books, re-
ports. documents or accounts relating
to the payment of such tax, and to
summon witnesses. and to compel the
production of books or records. Juris-
dictlon also conferred upon district
court to compel the attendance of wit
nesses or parties involved to produce
books and records.
Provides that any unused balance of
appropriation for year nding July LIST.
1919, for the Tax Commission shall he