Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-06-20
3efersmdum Of Legislative Enactment
TAX CoNn6ISs10HB1
Senate Eli no, 81, Session IsaWU 1919

SENATE BILL No. 81, Ar act providing
for the appointment Of 9 Tax Com
tons. powers and duties: liking his
salary and term Of office; and, re-
pea1ing Article !. Chapter "a. Com
piled Laws of North Dakota, 1913.
North Dakota, 1917, and all other
acts and parts Of acts in conflict
herewith. Abolishes present Tax
Commission.
Commissioner for term of six years.
Gives Governor power to remove Tax
Commissioner. and appoint successor to
specines that TAX COMMISSIONS must
possess knowledge Of taxation and can
not hold any other OFFICE under the laws
OF this or any other State or the United
ton or business Interfering or inconsist-
ent with his duties.
Provides for annual salary Of $4,000
90.
!. Provides that Commissioner shall
have charge Of administration Of reve-
U laws, assess all taxes upon express.
telegraph. telephone, freight line and
tons. the state Income Tax and ali 9TH
State.
Provides that Tax Commissioners, sub
Equalization, shall
tA) Have supervision owe all asses
sors and all assessing officers
to act as supervisor Of assessors.
fC) Appoint within each County. sub
ject to approval Of County commission
er, e Supervisor Of tax assessment;
to enforce laws relating to penalties, IL
abilities and punishments Of public Of
ficers. persons and officers or agents Of
to Comply with provisions of the stat
utes governing the making Of returns.
assessments n taxation Of property or
income or other subjects of taxation.
torney to assist in the commencement
and prosecution Of actions to enforce
0F9 REQUIRE township. village. city.
information a. to collection Of taxes, ex-
penditure of public funds. etc.
.lG) Require individuals. associations
concerning their debts. assets, earnings.
CH, Be responsible for all income,
corporation and ether tax returns In.
collector OF internal Revenue.
% Summon witnesses to give testi-
mony relating to any matter which he
fhor 1hs E e invs ct Eaeai'1a''oh nave ao-
>IJ Cause deposition Of witnesses
With or without the State to be taken.
I lK) Require County Auditors to fur.
lac dIIo III COHlpFcJS' ADSlIdCJS UI A.
or personal property al equslized by the
County Board. together with typewrt.,
ten copy OF proceedings of said Board;
ID Appoint a special assessor and
sesennent Of real or personal property
or other subjects or objects Of taxation
subject to review by the County Board
ffM) Require County Auditors to p1ace
rolls. ~ -. -
en-, Examine earerur1, all complaint.
Of taxable property escaping from taxa
!o> Confer with the Governor on the
d, frsns@it to the Governor and
,s e. l.t'.1.,u 20 d 4eyo,t before s msssttn nEo 9.
erty vaiaation. VIII reeommendatRicns
several counties Of the State as otter
ton and supervision OF County super
visor of assessments. local assessors
county ana district boards Of, equarsa
meeti nsd .. e5h, r.. TX :, o on snn;vt :n6 s snt
assessors OF income and other taxei
other than general property tax Ex
pensss Of Zach County superyisor a.
the County Treasury.
states and Countries. Recommsnd lek
a eos ess -, r. P5sssn.h ty q x. G Pev saas: ~. ~.
tenn Of the. State. The commissione
may with the consent Of the, Board o
Equalization visit other states, attenl
conferences and conventions. or in per
son confer with tax Officials Of othe
states. Expenses 10 occurred while do
ing DO 70 be paid out. Of State Treasur,
on ratification of the. Board Of Equals
isy Certify ali levies. assessments
e~quahzattons or Valuations . by hin
or by h Board Of Equalization. not lat
er than 80 days after same has beef
made or ~ otherwise providsd by law.
IT'D To contract with individuals on
of, b state for furnishin4 information
leading TO collection Of taxes, compSnSa
ton therefor to be paid by warrant 10
sued by the iCommissioner upon the sub
division Of Government benefited. !,
State Capitol building. All expenses q
b. paid In the anne manne a. othei
state expenses Of deputy, clerks, expert
, and assistants while travelling ON bust
Ha.s Of the conmissioner'stofftc to- b
paid by the State. pyovidinS that tota
amount 70 expended does not exceed III
sum appropriated IN any one 4year.
All powers and duties herefoforA I'm
iposed upon the North Dakota Tax Com
nission. whtch e abolished. are confer
Ired upon the Commissioners. subject Il
the s~9peryfsion So&S the state Board o
dives suthorty Is appo.nt such dspu