Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-06-21
cornoration and other tax returns In
.i,Sinr inPorm .fion furnished to the

corporation and other tax returns m
GLIDING Information Furnished to tho
rs summon witnesses to siye test.
o. The Board q Equalization have au-
'hH5',y Cause 'n%yes sepso.iton of witnesses.
with or without re state to be taken.
fK) Require County Auditors TO FUR,
nish and file complete abstracts OF rea ga
G County necy01 Board edd'pt osstner with typswri.-
ten copy OF. proceedings of said Board;;
M Appcint q special assessor re anu
or other subjects or objects of taxation
subject Il review by the County. board.
tM) Require County Auditors to place
omitted property on the assessment
N) Examine care:uriSal all complaints
Of taxable property escaping from AKA
ao> Confer with the Governor on the
of laws thereto.
le.sisIature' a" % days before meeting Of
the legislature. report of taxable prop
ert y, vaW'H'a sit )psrso %ash er by deputy s'V the
several counties Of the state as often
as practicable or needful for investiga-
tion and supervision Of County smper-
county and district boards Of eQua.iza,
ton and other tax %officials; and call
meeting each year Of all supervisors ana
assessors Of income r and 9taer taxes Exs
penses Of each County supervisor at.
tending such meetings to be paid out OF
the County Treasury. H.
tR) Investigate tax system OF other
States and Countries. Recommend leg;
i~slation to prevent evasion OF X ana
for the Improvement Of the revenue sys-
tenn Of the. State. The. Commissioner
Ea1aalization visit other states, attend
conferences and conventions, or in per
son confer with tax officials Of other
states; Expense SO occurred Thile x 90,
on ratification of the Board Of Eaualiz-
ts,. Certify all levies. assessments
equalizations or valuations made by him
err than 80 days after. same has been
made or as otherwise provided by wv.
"a (T) To contract with individuals out
Of the state for furnishing information
leading to collection &c Of taxes s compsnsa-
division Of Government1b enefitted.
Provides for maintenance of offices in
State Capitol building. All expenses to
state expenses Of deputy. clerks. experts
n assistants while travelling on bust
ness OF the Commissioners office to he
paid by the State, providing that total
amount so expended does not exceed the
sum appropriated in n one year
All powers and duties heretofore Inn
posed upon the North Dakota Tax Com
mission. which is abolished, are confer
red upon the Commissioner, subject to
the supervision Of the State Board Of
Equalization.
ties. experts, clerks or other assistants.
Salaries and expenses to he audited and
paid in the same manner as the salary
and expenses Of the Commissioner, pro-
vided the total expense for such salaries
and expenses shall not exceed the
amoun appropriated therefore in any
one year. =
In case Of refusal to make returns re-
quired by law. or where Commissioner
shall have ground to believe that any
person. corporation, company or associa-
ticn has made any false or fraudulent
returns. the Commissioner is empowered
to examine books. reports. documents or
such tax. and to summon witnesses and
to compel the. production of books or
upo district court to compel the attend
ance of witnesses or parties involved to
produce books and records.
Provides that n amused balance Of
appropriation for year ending July 1st.
available to be expended under the d.
rection of the a Commissioner.
Repeats all acts in conflict.
Shall Senat Bill MO. 81, passed BY
the Sixteenth Legislative Assembly, and
approved BY h Governor March 8, 1913,
be approved.
YES