Emmons County record. [volume] (Williamsport, D.T. [i.e. N.D.]) 1884-current, 1919-05-08
.Doiings Of Legis
(Contfnusd from .1st pape)


consideration Of the Legislature;
(q) Visit, either personally or by
deputy or other authorized agent, the
several counties Of the, state, as often
as practicable or needful for the In
vestigation Of the work and methods
adopted by the county supervisor of
assessment, local assessors, county
and district boards Of equalization
and other tax officials; and call each
year 2 meeting of all county supervi-
sors Of assessment and assessors Of
income or other state taxes, other
than general property taxes, to con-
vene at his Office at the capitol once
each year. Each county supervisor
attending such meeting shall be al
lowed reasonable travelling, and other
expenses, while going to, attending
and returning from such meeting,
which shall be paid out Of the coun-
ty treasury on the warrant of the
county auditor for the. amount as
certified by the state tax commis-
sioner;
(r) Investigate the tax system Of
other states and countries and for
mulate and recommend such legisla-
ton as he may deem expedient to
prevent evasion of taxes and to Sc
cure just and equal taxation and i'm
provement of the revenue system of
the state, and for such purposes the
commissioner may, with the consent
of the board Of equalization, visit
other state, attend tax or other eco
nomic conferences or conventions, or
in person confer with the tax officials
Of other states; and all necessary
travelling and other expenses incurred
by the commissioner in carrying out
the provisions of this section shall be
paid on the order and certifcation of
thu board Of equalization, in the man
ner provided for the certification and
payments of other expenses of the
commissioners Office;
(s) To certify all levies, assess
ments, equalizations or valuations
made by him or by the state board
of equalization, not later than thirty
days after the same has been made or
at periods otherwise provided by law.
IT, To contract with individuals
out of the state for the furnishing Of
information leading to the collection
of taxes which would otherwise es-
cape and in case such taxes are there
by collected the compensation there
for shall be paid by warrant issued
by the commissioner drawn upon the
subdivisions of government benefited
by said collection of taxes, in the pro-
portion Of benefits received by such
subdivision.
Section 8. The Office Of the COM
missioner shall be at the capitol and
shall be provided with suitable rooms.
Office furniture, supplies, stationery.
books, periodicals and maps, and shall!
be maintained in connection with the
Office of the state board of equal
ization. All necessary EXPENSES OF
the Office Of the tax commissioner, APP
proved by the board of equalization
shall be audited and paid as other
state expenses are audited and paid
The commissioner and his deputy
clerks, experts and assistants shall be
entitled to receive from the state
their actual necessary travelling ey-
penses while on the business of the
commissioners Office or Of the state
board of equalization, such expendi.
ture to be sworn to in each case by
the party mourning the expense, and
approved by the commissioner and
the board of equalization, or a major
ity of the members thereof; provided
that the total amount so expended
shall not exceed the sum appropriated
in any one year.
Section 9. The office of the com.
missioner shall be open for transac.
ton Of business every day of the year
except Sundays and legal holidays
and the commissioner, his deputy and
authorized agent, may hold sessions
or conduct Investigations at any place
other than the capitol, when deemed
necessary to facilitate the perform.
ance Of the duties Of the office; and
the proceedings of such sessions shall
stand and be deemed to be adjourned
from day to day without the forma
entry thereof upon the records Of the
Office.
Section 10. All powers and dutie.
heretofore conferred or imposed BIZ
law upon the North Dakota tax com,
mission, which is hereby abolished
are hereby conferred and imposed up.
on the commissioner herein provided
for, subject to the supervision Of the
state board of eq,lalization:. and al