Emmons County record. [volume] (Williamsport, D.T. [i.e. N.D.]) 1884-current, 1919-05-08

sponsibls for the safe-keeping Of all
income, corporation and other tAx re-
turns provided for under the laws Of
the state, including all information
furnished to the state by the collector
Of internal revenue Of the United
States, under the act Of congress, au-
him to supply such informa
tion to states having income tax
laws;
(i) Summons witnesses to appear
and give testimony and produce
books, records, papers and documents.
relating to any matter which he or
the board Of equalization may have
authority to investigate or deter
mine.
ID Cause the deposition Of wit
nesses residing within or without the
state, or temporarily absent there
from, to be taken, upon notice to the
interested parties, il any, in like man.
ner 40 dispositions Of witnesses are
taken in civil actions in the district
court, in any matter which the COM
missioner or the board Of equaliza-
tion may have authority to investi-
gate or determine;
(k) Require the auditor Of each
county in the state to file with the
board Of equalization, on or before
the fourth Monday in August Of each
year, complete abstracts Of all real
and personal property in the county
as equalized by the county board Of
equalization and itemized by assess
ment districts; provided, that said abb
stracts shall be accompanied by a
printed or typewriter copy Of the
proceedings Of said county board Of
equalization, and it is hereby made
the duty of each county auditor SO to
report to the board of equalization;
az Appoint special assessor and
deputies under him, and cause to be
made in any year reassessment Of
all or any real and personal property
or other subjects or objects Of taxa
tion, in any assessment district, when
in his judgment such reassessment is
desirable or necessary to the end that
any or all such property or other OBJ
iects Of taxation in such district shall
be assessed equally as compared
with like property or other subjects
or objects of taxation in the county
wherein such district is situated and
in like manner provide for such re-
assessment in any county, when in his
judgment, it shall be necessary for
the equal assessment of any such
taxes in such county as compared
with like taxes in other counties; pro-
vided, that he may appoint as such
special assessor any county superv:-
sor of assessment; and provided, fur
ther, that upon the completion Of
such reassessment the said assessor
shall certify to and file the same with
the county auditor, who shall forth
with notify the members of the board
Of county commissioners in suc',
county, who shall meet the first Mon
day in the following month and the,i
and there hear all grievances and
complaints thereon and proceed to
review and equalize such assess.
ments; and upon the completion Of
such equalization the final assessment
as so determined shall be filed with
the county auditor and shall super
sede and take the place of the origin
al assessment made for or upon such
property or subject or objects Of tax
alton; and the county auditor shall
extend and levy against such proper.
ty so re-assessed the taxes thereon
for such year, according to such re.
assessment, in the same manner as
in the case Of an original assessment
(m) Require county auditors to
place on the assessment rolls omitted
property which may be discovered
for any reason to have escaped as.
sessment and taxation for previous
years;
|. (n) Examine carefully into all
cases where evasions or violations Of
the laws Of assessment and taxation
Of property or other objects or sub.
jects Of taxation is alleged, complain.
| ed of. nr discovered. and ascerfaiK