neglect to pay taxes. Supervisor to tax property of mining shall be deemed to have been forfeited to the state by the purchaser or representatives; and shall be subject to sale or redemption as other forfeited university and primary school lands now are. The supervisors of the different townships in the counties in the upper peninsula shall assess and collect the companies. state taxes on all real and personal property of any mining corporations or associations formed under the general mining laws of this state, that are not actually carrying on and engaged in the business of mining. Companies to pay state cess over 640 acres. of lands to be filed. All mining corporations organized under the general tax on ex-mining laws of this state, that are actually engaged in the business of mining, shall pay a state tax on all their real estate that exceeds, in quantity, six hundred and forty Description acres of land; and to entitle any corporation to the exemption from taxation of a quantity not exceeding the above, they shall file in the county clerk's office of their respective counties, a full and complete description of Supervisors said land, with a map and survey. The supervisors of to assess. the townships where the said lands lie shall assess the taxes thereon. The above does not release any corporation from any specific tax required by law. Tax officers List of personal property. Contents of list. MINNESOTA. State Board of Equalization. Assessors. County Treasurer, ex officio, Collector. Every person of full age and sound mind, not a married woman, shall deliver to the assessor, when required, a sworn statement of all his personal property, exempt as well as unexempt, and the county auditor shall deduct the exempt property and levy tax on the remainder. Such statement shall set forth the number of horses, neat cattle, mules, asses, sheep, hogs, and their values; every pleasure carriage and its value, and total value of all other property he is required to list: provided that such person shall exhibit to the assessor the animals and other personal property enumerated, the value of such property shall be omitted, as the assessor shall, in such cases, determine their value without requiring the oath of such person as to the value, and he shall only make oath to the value of the remainder of the personal property he is required to list. Every gold and silver watch and value; every piano and value; the value of such goods and merchandise such person is required to list as a merchant; materials and articles manufactured, he lists as a manufacturer; and the value of moneys and credits required to be listed, including all balances of book accounts; the value of the moneys invested in bonds, stocks, joint stock companies or otherwise. duties. The assessor of each township shall leave with every Assessor's person resident in his township, of full age (not a married woman or insane person), a notice to make out the above statements; and the assessor shall, at the time, receive from such person the sworn statement of his personal property, as aforesaid. The assessor shall, at the same time, deliver to each person being a resident householder from whom he shall receive such statement, a notice setting forth, in appropriate columns, the amounts of personal and real property assessed against such person, containing a notice of the time and place of meeting of the county board of equalization. If such person fail from any cause to furnish the statement, as aforesaid, or make oath to its truth, the assessor shall himself ascertain the property and value. list of assessor to property. Every township assessor shall annually deliver to the Tabular auditor of his county a tabular list of the names of the township taxable persons and property in his township, and also county the statements of property from persons required to list. auditor. Every township assessor shall annually, at the time of List of real taking a list of personal property, also take a list of all real property in his township that shall have become subject to taxation since the last previous listing, with the value thereof; and make return thereof to the auditor with the return of the personal property. He shall in all cases, from actual view and from the best sources of information, determine the true value (as near as practicable) of each separate tract of real property in his district. return. Each assessor shall make, every second year, to the Assessor's auditor of his county, a tabular return of the amount, description and value of real property subject to be listed for taxation in his district. property. The assessors shall, at the time of making the assess- List of ment of taxable real property, enter in a separate list exempt, pertinent descriptions of all burying grounds, public school houses, houses of public worship and institutions of Biennial assessment roll. Annual statement of county auditor. County board of equalization. Biennial statement of county auditor. State board public charity, and public buildings and property used for public purposes, with the grounds on which said house, institution or public building is situated, and which are exempt from taxaation, and he shall value said property at its true value in money designating it in its details. The county auditors of each county shall, every second year, deliver to each assessor in his county an assessment roll compiled from the books in his office, containing descriptions of the real property in each assessor's township, with the name of the owner, and number of acres contained therein, and also a map of each township and town in such district, and the necessary plat books. The county auditor shall report annually to the state auditor, a statement of the aggregate value of the taxable property in his county, and total amount of taxes for all purposes assessed thereon for that year; also, annually, a complete abstract of the duplicate of his county; also, an abstract of the number and value of each of the enumerated articles, the value of merchants' and manufacturers' stock and of all other articles of personal property as returned by the township assessors, or as fixed by the county board of equalization. The county board of equalization is composed of the county auditor and county commissioners, or a majority of them. They shall meet annually, when they shall hear complaints, and equalize the valuation of the real estate and personal property of such county. Each county auditor shall, every second year, transmit to the auditor of state, an abstract of the descriptions and values of the real estate of each township in his county. The state board of equalization shall be composed of of equaliza- the governor, secretary of state, state auditor, state treasurer and attorney general. The board shall meet every Duties. two years, and equalize the value of real property among the several counties in the state to its true value in money; but they shall not reduce the aggregate value of all the property in state as returned to the county auditor more than one per centum on the whole valuation. When equalization is completed, the state auditor shall send a statement to the auditor of the county, who shall proceed to add to or deduct from each tract or lot of real property in his county, the required per centum on the valuation thereof as it stands, after the same shall have been equalized by the county board of equalization. levied for The state auditor shall annually give notice to each Rates county auditor, of the rates per centum required by the state and state legislature to be levied for state, school, and other other taxes. prescribed purposes, which rates shall be levied by the county auditor on the taxable property of each county on the duplicate. auditor's Each county auditor shall make out in a book pre- County, pared as the state auditor shall prescribe, a complete list of list. all the taxable property, real and personal, in his county, and value thereof, as equalized. After receiving from the authorities, statements of the rates or amount of the taxes to be levied for the various purposes of law for the current year, he shall forthwith proceed to determine Determinathe sums to be levied on each tract or lot of real property to be levied. (adding any omitted taxes of the previous year), and on the amount of personal property listed in his county. tion of sums The county commissioners shall annually determine Amount for the amount to be raised for county purposes. county purposes. The town and city clerks shall annually transmit to Township the county auditor, the amount to be raised in such town- purposes. ship or city for that year. The state taxes are a lien on all property subject to Lien. such taxes, on the 1st of August, annually. taxes. The delinquent list for taxes shall be recorded by the Delinquent county auditor, an abstract of which list is to be sent to his office with the settlement sheet of the county treasurer, and no taxes returned deliquent shall be paid into the state treasury, except by the county treasurer. The president and cashier of any bank incorporated in Statement this state shall make, annually, a written statement of the property to the state auditor, who shall assess the taxes upon it, and draw annually upon said bank, in favor of the state treasurer, for the amount so assessed, which shall be paid by the said officers or a mandamus shall issue. of banks. &c. All bankers (dealing in coin, shaving notes, &c.), Statement brokers and stock-jobbers shall make their statement of brokers, property to the county auditor, who shall enter the same for taxation upon the duplicate of the proper county. If the statement is not made, the county auditor shall enter on the duplicate for taxation, as the amount of capital, fifty per cent in addition to the amount of capital stock which stock he shall ascertain by competent evidence. County treasurer's duties as collector. The county treasurer shall, immediately after receiving from the auditor of his county a duplicate of the taxes assessed upon the property of such county, give public notice (specifying in it the state, county and town taxes), of the time and place where he or the deputy will receive such taxes. He shall attend at the day, and thereafter at his office at the seat of justice, unless the county commissioners shall order his attendance another day, not at his office as aforesaid, for convenience of taxpayers. The county treasurer shall have the same power to collect all taxes in his county, heretofore vested in the sheriffs, register of deeds, collectors and town or city treasurers. Tax officers. Assessor. Assessment roll, List. Under-valuations. Board of police. Board of Police. MISSISSIPPI. Auditor of Public Accounts. Assessor of Taxes for each County. Sheriff of each County, ex officio, Collector. An assessor of taxes for each county shall be biennially elected. Each shall prepare an assessment roll of the names of all the taxable inhabitants of the county and each item of taxable personal property. The assessor shall call on every taxable inhabitant of the county for a list of his taxable property, and such inhabitant shall deliver to said assessor such list, sworn to, with the value of each article, specifying how and by what right he holds such property. The assessor shall report on oath to the board of police, at the first meeting after completing his roll, a list of all valuations made by owners of property, which are, in his opinion, twenty per cent below the actual cash value of such property, with the names of those making them. The board of police shall examine said list and on discovery of palpable under-valuation of property, they shall increase the valuation to such standard as they may deem just and proper; and if they deem such valuation made willfully to escape taxation, they shall report the facts of each case, with the names of those by whom made, to the grand jury of the next circuit court of the county. |