Courier Democrat. (Langdon, N.D.) 1891-1920, 1919-06-19
REFERENDUM OF LEGISLATIVE
ENACTMENT
TAX s

SENATE BILL NO. 81, An act provid-
1 Gom Iof the appointment Of a Tax
ihcations, powers n duties; fixing
ms salary and term Of office; and
ecsRepiieg L Article e. kor Ghapbts akoa g.,
1913, as amended by Chapter 1872,
Laws Of North Dakota, 1917, and
al other acts and parts of acts in
conflict herewith. Abolishes present
Tax Commission.
Provides for the appointment of a
Tax Conlmissioner for term Of six years.
to M yacaney by appointment
cannot hold any other office under the
laws Of this or any other State or the
oenaeat State IS nor Ins; Hngage in any other er
inconsistent with his duties.
Provides for annual salary Of
Provides that Commissioner shall have
charge of administration of revenue
laws. assess all taxes upo express, tele-
e epaRa, enc. up ppaie a1t 1i orpo aad sar
the State Income Tax and all other
taxes levied and collected by the State.
Provides that Tax Commissioner.
Equalization, shall
(A) Have supervision over all as
SCISSORS and all assessing officers.
OBJ Give Instructions and directions
to act as supervisor of assessors.
go Appoint within each County,
subject to the approval of County Com
mlss1oners a Supervisor of tax assess
ments.
CD Direct actions n prosecutions
70 10 h gntGree la laws relating to penalties,
officers. persons and officers or agents
OF corporations, for failure or negli-
gence to comply. with provisions Of the
turns, assessments and taxation Of
property or income or other subjects Of
(E) Authority to call on States At
torney to assist in the commencement
and prosecutions of actions to enforce
lFl Require township, village, city,
port as to collection OF
TAGS rs eKFP eauire in Of Ra1lis fun alsoe ste:
tions and corporations to furnish in
formation concerning their debts,
assets GS earnings, etc. an ,noona
corporation. and other tax returns in
GLIDING information furnished to the
co1lector OF Internal Revenue:
tlmony relating to any matter which
authority to Investigate:
lKl REQUIRE County Auditors to
furnish and file complete abstracts of
lied by the County Board, together
with tyPewriten copy of proceedings
(L) Appoint a special assessor and
deputies under him and cause a reas-
sessment Of real or personal property
or other. subjects or objects of AKA
Board.
,(M) Require County Auditors to
place omitted property on the assess
n,s az E * carefully all com
90 Confer with Governor on the
subject Of taxation and administration
of laws thereto.
Or Trans sn to the Governor and
the legislature, report of taxable prop
erty valuations with recommendations.
90 Visit personally. or by deputy
often as. practicable or needful for in
~yestigation and supervision of County
Supervisor of assessments, local as
SCISSORS, county and district boards of
equalization and other tax officials;
and call meeting each year of all sup
ervisors and assessors of income and
other taxes other than. general prop
erty tax. Expenses of each County
supervisor attending such meetings to
be paid out Of the County Treasury.
other States and Countries. Recommend
legislation to- prevent evasion of taxes
and for the i~mproyement Of the reve-
Slonel' may. with the consent of the
Board of Equalization visit other
states, attend conferences and onven
officials of other states. Expenses so
incurred While doing SO to be paid out
Of the State Treasury on certiication
OF the Board Of Equalization.
(S( Certify all ~levies, assessments.
equalizations or valuations made by
him or by the Board of Equalization,
not later thai 80 days after same has
been made or as otherwise provided
by law.
GT9e To contract With individua1s
nation leading to collection of taxes,
compensation therefor to be paid BY
warrant issued by. the Commissioner
benefited.
Provides for maintenance of offices
in State Capitol building. All expenses
to be paid in the same manner as other
state expenses of deputy, clerks. ex-
pertS ana assistants While travelling on
business Of the Commissioners OFFICE
total amount so. expended does n6t ex-
aeed the SUM appropriated in any one
All powers and aattas heretofore ;77-
posed uQcn the North Dakota TaE
Con1mi@S on, which is abolished, are
conferred upon tine Commissioner, suD-
Doard cL Equalization.
Gi%as @utgoriJy 10 a8uoznt suah
audited and paid in the a@rla manner
as the .s&i&EW ana e%pagisas o. t1e. G2lex.
nrissjazasr DroyiGe& ti>e total fAan ~
exceed tae @"223nt appropriated there
In case, Of 1,@fuaa7 to make rst,ras
sioner shall have aeor.a j To believe
that amy Hars.H, corporation, cOin3anv
on as59eiatiGn hGs made any ais or
is empowered 10 exc mn1e books, re-
ports, documents or accounts relatinG