Biennial Report of the Minnesota Tax Commission to the Governor and Legislature of the State of Minnesota


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Página 83 - Any law providing for the repeal or amendment of any law or laws heretofore or hereafter enacted, which provides that any railroad company now existing in this State or operating its road therein, or which may be hereafter organized, shall, in lieu of all other taxes and assessments upon their real estate, roads, rolling stock, and other personal property, at and during the time and periods therein specified, pay into the...
Página 173 - The growing disposition to tax more and more heavily large estates left at death is a cheering indication of the growth of a salutary change in public opinion.
Página 112 - On this day of , 19 , before me personally appeared AB (or AB and CD), to me known to be the person (or persons) described in and who executed the foregoing instrument, and acknowledged that he (or they) executed the same as his (or their) free act and deed.
Página 150 - The personal property pertaining to the business of a merchant or of a manufacturer, shall be listed in the town or district where his business is carried on.
Página 61 - To exercise general supervision over the administration of the assessment and taxation laws of the state, over assessors, town, county and city boards of review and equalization and all other assessing officers In the performance of their duties to the end that all assessments of property be made * * * in compliance with the laws of the state.
Página 106 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Página 186 - And, provided further, that there may be by law levied and collected a tax upon all inheritances, devises, bequests, legacies and gifts of every kind and description above a fixed and specified sum, of any and all natural persons and corporations. Such a tax above such exempted sum may be uniform, or it may be graded or progressive, but shall not exceed a maximum tax of five per cent.
Página 59 - To order reassessment of all real and personal property or either in any assessment district, when in the judgment of said commission such reassessment is advisable or necessary to the end that any and all classes of property in such assessment district shall be assessed in compliance with the law.
Página 174 - All taxes to be raised in this State shall be as nearly equal as may be, and all property on which taxes are to be levied shall have a cash valuation and be equalized and uniform throughout the State...
Página 61 - ... (2) To confer with, advise and give the necessary instructions and directions to local assessors throughout the state as to their duties under the laws of the state, and to that end call meetings of local assessors of each county, to be held at the county seat of such county for the purpose of receiving necessary instruction from the commission as to the laws governing the assessment and taxation of all classes of property.

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