Emmons County record. [volume] (Williamsport, D.T. [i.e. N.D.]) 1884-current, 1919-05-08
SENATE BILL NO. 81 a
Committee on Taxes and Tax Laws)

\SVuAAAsVSS VI AdAeS huu 4oA AAWbI
Tax Commissioner .,
An Act Providing for the Appoint
ment Of Tax Commissioner; pre-
scribing his qualifications, powers
and duties; fixing his salary and
term Of office; and repeating Article
a. Chapter 81, Compiled Laws Of
North Dakota, 1918, as amended BY
Chapter 90, LAWS Of North Daltp-
ia, 1917, and all other acts and
parts Of acts in conflict, herewith.
Be it Enacted by the Legislative
Assembly Of the State Of North
Dakota: ~
Section /. On or before the lsst
Monday in February, the governor y
and with the advice and consent Of tie
senate, shall appoint Ajax commits.
sioner, who shall serve for term of
six years from the date Of his quail
fication, or until his successor is ap-
pointed and qualified. The governor
may remove the tax commissioner at
any time and appoint his successor,
or may fill by appointment any va
.cancy in such Office, and the person
appointed to fill such vacancy shall
serve for the unexpired term, unless
earlier removed or unless at any reg
ular session Of the Senate, it shall fail
to approve such appointment.
Section ,. To be eligible to ap-
pointment as tax commissioner rar-
son must possess knowledge Of the
subject Of taxation and skill in mat
ters pertaining thereto. No person
appointed as such commissioner shall
hold any other Office under the laws
of this state, any other state, or the
United States. He shall devote his
entire time during his term to the du-
ties Of his Office, and shall not hold
any position of trust or profit, or en-
gage in any occupation crsbusiness in
terfering or inconsistent with his du-
ties, nor shall he serve on or under
any committee Of any political party.
Section 3. Before entering upon the
discharge of the duties Of his Office,
the person appointed as commissioner
shall take, subscribe to, and file with
the secretary Of state, the oath Of Of
flee prescribed by law for state OFF,
GERS, with such bond as the board Of
equalization may prescribe. he shall
receive an annual salary of $4,000 co.
payable in the same manner as the
salaries Of the other state officers are
paid.
Section 4. The tax commissioner
shall act as secretary Of the board Of
equalization, shall have charge Of the
records and shall carry into effect its
decisions and rulings. Subject to the
approval Of the board he shall have
charge of the general administration
Of the revenue laws Of the state, and
shall assess all taxes upon express
telegraph, telephone, freight line and
car companies and all other public
utilities; upon all corporations subject
to any state tax; the tax upon none,
and credits; transfer or inheritance
taxes; the state income tax on indi
viduals and corporations; and al 9th
er taxes levied and collected by thu
state. The commission shall recon-
mend to the board the annual equal
ixation Of property taxes IN eacl
county, and the rate Of levy for stat
purposes. He shall at all times max,
such reports and supply such infor
nation to the board as it shall require
Section 8. In addition to the pow
ers and duties enumerated in th'
foregoing section, the tax commits