Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-06-17

t,Sn s OF business s;s n ss,, Interfering or inoons'st-
Provides for annual salary Of $4,000
Provides that Commissioner shall
have charge Of administration Of ,reve-
nue.. laws, assess all taxes upon express.
ear se co@Rpan ie.spe ese. Upon rssasa all coz a1e
tions, fheS state Income Tax and all 9TH
er taxes levied and collected by the
Provides tina Tax Commissioner. sub.
Equalization. shall, ~
tA) Have supervision over all asses
sors and all assessing officers.
tB) Give instructions and directions
-tC) Appoint within each County. SUBJ
ject to approval of County commission
err, a Supervisor Of tax assessment.
to , in,,re Dir ,sx, a ss1os;,. and ID psosst'.sl e.
abilities and p~unishnents Of public Of
ficers, persons and officers or agents Of
corporations, for failure or negligence
utes governing the making Of returns,
assessments and taxation Of property or
income or other subjects Of taxation.
torney Is '. assist in 10 the das' e on ssaaes ast
and prosecution of actions to enforce
lF1 Require township, y1,,.se. city,
information as to collection Of taxes. ex-
penditure OF public funds. etc.
,tG) Require individuals. associations
concerning their debts. assets, earnings.
(H) Be responsible for all income.
corporation and other tax returns in
collector of Internal Revenue.
Cd Summon witnesses to give testi-
mony relating to any matter which he
Or fsot the Board b ot Eauai'sation have au-
% Cause deposition of witnesses
with or without the State to be taken.
tK) Require County Auditors to fur:
Or personai property as eaualised BY the
County Board, together with typewrit-
ten copy. Of proceedings Of said Board;
L Appoint special assessor n
sessment Of real or personal property
or other subjects or objects OF taxation
subject to review by the County Board.
omitted property on the assessment
.tN) Examine carefully all complaints
Of axable property escaping from taxa
!o>e Confer with the Governor on the
subject Of taxation and administration
of laws thereto. +.
LEGISLATURE. 50 days before meeting Of
the legislature. report Of taxable prop
erty valuations with recommendations.
90 Visit personally or by deputy the
as practicable or needful for investtEa-
ton and supervision Of County super
visor Of assessments. local assessors,
ton %"' and d"e otS SeS'r tax V effieial 8! sasA ali
meeting each year of all supervisors and
assessors Of income and other taxes
other than general property tax. Elk
rANaA0 - AAAk S~,$ r,,~A.-ia@~ AZ
tending such meetings to be paid out of
the County Treasury.
cR, inyestis.ts tax system Of other
i St.tis and te n Countries IS. } ksco on mend. LED .1d
tenn Of the. state. The COMMISSIONS
may With the consent Of the. Board Of
conferences and conventions, or in per.
son. confer with tax officials Of other
states. Expenses so occurred while do
on certification Of the Board Of Equalis-
alton.
Isl. Certify all levies. assessments
CIVILIZATIONS or valuations made by him
er than 80 days after same has beer
(T) To contract with individuals out
leading to eolieetton Of st taHes. compensa:
ton therefor to be paid by warrant is
sued by the Commissioner upon the sub
division Of Government benefited.
Provides for maintenance Of offices ir
State Capitol building. All expenses tc
be paid in the same as other
state expenses of deputy. clerks. expert.
ness Of the commissioner's office to b.
paid by the State, providing tina tota'
amount so expended does not exceed thu
sum appropriated in any n year.
posed Upon the North Dakota Tax Com.
mission. which is abolished. are confer
red upon the Commissioner. subject tt
Gives authority to appoint such depu
ties. experts. clerks or other assistants
Salaries and expenses to be audited ant
n .expensessof the Commissioner. pro
vided the total expense for such salaries
and expenses shall not. exceed tn.
IN ease Of refusal to make returns re
CURED by law. or where COMMISSIONS
s ssraon hay. corps srsH,nn to con believe, sv - that s.tos s,n,
ton has made any false or frauduien
returns. the Commissioner is empowered
TO Examine books. reports, documents o.
sses tax, .s.s' to .u s1 sss v' Raynsnt tan 9
to compel the production Of books o.
records: Jurisdiction also conferred
ance of witnesses or parties involved I,
produce books and records. 5:ftt
Provides that any unused, balance o
ss sIH,oP fen tie .r rcr 4 Eenr i;natns July ghy,, 1t :
refsion q the Tag commts.ioner:
tas - e sss 81 Il; s &; 49, i. :;
s1pxoye4 p the doveener 1GAzeh Q, 1915
res .:....:.........,....-
L 'ysEE 49, = rsET EttH'H.9A ~ EI H5