. ...-N Cornell University Law Library THE GIFT OF Cornell University Library KFM5870.A87 3 1924 024 689 683 COUNTIES. Aitkin . . Anoka . Hecker . Beltrami Benton . Big Stone . Blue Earth Brown . . . . Carlton Carver . . . , Cass Chippewa . Chisago . . Clay Clearwater Cook Cottonwood Crow Wing Dakota . . . . Dodge Douglas Faribault Fillmore Freeborn Goodhue Grant . . . Heqnepin Houston . Hubbard Isanti . . . Itasca . . . Jackson . . Kanabec . Kandiyohi Kittson . . Koochiching . . Lac qui Parle. Lake Le Sueur . . . . , Lincoln Lyon McLeod . . Mahnomen Marshall . . Martin . . . Meeker . . . Mille Lacs Morrison . Mower . . . Murray . . . Nicollet . . . Nobles . . . Norman . . Olmsted . . Otter Tail Pine Pipestone Polk Pope .... Ramsey . . Red Lake Redwood . Renville . Rice Rock Roseau . . St. Louis Scott Sherburne Sibley ... Stearns Steele . Stevens Swift .. Todd .. Traverse . . Wabasha . . Wadena . . . Waseca . . . . ^'^ashington ■si lO ■«-• V ft 1,800 1,788 3,000 2,187 2,950 1,528 4,735 4,057 2,004 3,031 1,518 2,130 2,810 2,499 1,207 204 2,263 2,404 3,001 2,207 3,169 3,914 4,272 3,734 6,049 1,529 25,675 2,683 1,779 2,583 1,647 2,713 976 3,541 1,824 831 2,487 57'i 3,332 1,913 2,271 3,477 260 2,850 3,833 3,172 1,909 4,211 4,275 2,288 2,194 2,82? 2,195 3,045 6,863 2,584 2,004 5,599 2,471 15,036 2,531 3,586 4,654 3,538 1,593 2,073 9,441 2,457 1,951 3,226 7,102 2,385 1,499 1,238 3,912 1,403 3,313 1,435 2,365 2,985 1,898 1,482 3,619 5,307 2,953 272,863 HORSES, MULES AND ASSKs One Year Old 104 229 416 44 330 522 1,094 826 99 408 76 683 278 748 91 2 830 131 687 783 591 1,231 1,711 994 1,185 601 481 717 51 163 33 893 147 789 681 11 962 3 484 537 854 536 35 618 1,006 618 182 425 1,233 987 732 1,123 636 1,104 1,370 212 549 1,066 744 50 334 1,122 1,480 633 733 477 71 417 212 693 1,184 537 518 702 580 592 807 174 571 362 597 555 801 882 950 60,600 $1,061 2,258 4,660 440 3,346 5,716 12,009 9,083 1,637 6,211 913 7,499 2,832 8,237 1,047 20 9,201 1,758 6,934 7,861 6,222 13,569 18,901 10,968 16,135 5,586 6,178 7,904 702 1,760 340 9,821 1,639 7,946 6,857 117 10,629 40 5,811 5,919 9,395 5,975 456 6,839 11,087 6,816 1,928 4,696 13,563 10,900 7,332 12,818 6,376 13,162 16,070 2,261 6,144 11,783 8,194 1,007 3,733 11,304 14,800 7,602 8,149 5,334 1,743 6,373 2,630 8,247 13,151 5,907 5,717 7,722 6,556 6,637 8,901 2,232 6,299 5,271 7,100 6,025 9,670 8,924 10,545 $565,130 $10.20 8.96 11.20 10.00 10.13 10.95 10.98 11.00 16.52 12.77 12.01 10.98 11.87 11.01 11.50 10.00 11.08 14.78 10.09 10.04 10.53 11.02 11.04 11.03 13.61 11.15 12.84 11.02 13.76 10.80 10.30 11.00 11.15 10.06 10.07 11.62 11.05 13.33 12.01 11.02 11.00 11.11 13.03 11.07 11.00 11.02 10.59 11.05 11.00 11.04 10.00 11.41 10.02 11.92 11.00 10.61 11.20 11.05 11.01 20.00 11.17 10.07 10.00 12.01 11.11 11.12 24.00 15.28 12.40 11.90 11.10 11.00 11.03 11.00 11.30 11.21 11.02 12.83 11.03 14.97 11.89 10.85 12.07 10.12 11.10 $11.17 Two Years Old 97 307 ^ 433 49 386 485 843 793 129 570 102 636 268 710 96 2 697 128 610 651 539 1,098 1,645 913 1,080 424 449 629 65 197 45 803 146 830 867 16 771 7 462 481 702 704 42 611 861 670 109 406 1,065 866 707 900 595 953 1,256 180 494 993 727 90 384 980 1,586 561 584 702 84 397 206 710 1,037 493 493 581 533 467 708 141 472 392 696 453 779 767 819 47,301 $1,828 5,546 7,969 1,24? 6,926 8,669 16,073 14,292 2,911 11,656 2,192 11,286 4,793 12,761 1,898 50 11,929 2,390 12,251 11,685 9,944 19,764 29,611 16,221 22,739 7,558 9,588 11,338 1,186 3,652 936 14,480 2,574 16,654 17,331 276 13,836 276 9,065 8,728 12,666 14,037 980 10,344 15,558 12,795 1,968 7,311 19,170 15,591 14,234 16,718 10,233 17,379 22,602 3,496 8,869 17,758 13,081 3,295 6,873 19,667 31,720 10,121 10,426 12,774 3,149 8,110 4,029 13,880 18,760 8,884 8,272 10,371 9,652 8,427 12,771 2,538 8,497 9,857 13,720 8,123 16,629 15,430 14,739 $888,386 $18.84 18.06 18.40 25.15 17.95 17.87 19.07 18.00 22.55 20.46 21.49 16.89 18.57 17.97 19.98 25.00 19.81 18.67 20.08 17.95 18.46 18.00 18.00 17.76 21.06 17.86 21.35 18.02 18.26 18.04 20.77 18.05 17.63 20.06 20.00 18.00 17.95 39.28 19.62 18.13 18.03 19.93 23.33 16.94 18.00 19.08 17.96 18.00 18.00 18.00 20.00 18.60 17.19 18.23 18.00 19.42 17.75 17.87 17.96 36.70 17.90 20.07 20.00 18.04 17.86 18.20 38.00 20.43 19.66 19.63 18.09 18.00 16.77 17.86 17.92 18.04 18.03 18.00 18.00 25.14 19.74 17.93 20.06 20.12 18.00 $18.78 Three V/ears Old and Over 2,016 2,689 6,593 2,013 3,086 4,826 9,764 7,19.', 2,121 6,4 J7 1,964 •',046 191 a,428 1,454 187 6,854 2,570 t,'!64 5,0 9 6,569 9,135 9,747 8,553 9,536 5,034 16,945 5,554 2,226 3,874 1,512 8,010 1,312 8,017 5,915 564 8,815 629 6,147 6,368 7,222 7,194 596 7,067 8,801 \ 7,029 2,136 5,669 8,371 6,982 6,076 8,218 6,430 7,300 15,016 3,077 4,431 12,697 6,097 7,091 4,097 10,107 11,563 6,766 5,450 2,407 6,507 4,368 2,633 7,469 12,190 5,658 4,968 6,902 6,397 4,907 5,826 2,294 6,259 4,739 6,050 5,287 6,669 8,378 8,892 523,409 l> I 164,947 (95,218 188,593 183,129 1,0T),573 159,561 321,844 237,233 68,388 186,003 61,846 198,814 138,761 278,970 47,882 6,316 226,839 89,627 221,099 178,067 216,940 301,065 '321,669 '283,864 322,692 1 166,5"D7 764,007 '184,335 80,135 .128,147 W.793 43,661 265,378 189,284 19,468 292,467 20,973 214,812 177,197 338,864 338,553 23,222 331,941 386,404 333,082 69,490 192,951 276,243 230,713 312,061 371,091 313,498 349,347 <90,457 103,059 146,599 419,643 201,000 893,905 137,598 346,589 381,579 224,287 179,301 79,276 315,451 153,382 85,074 254,252 ,^89,864 187,160 165,320 227,766 209,008 161,919 192,606 76,005 173,531 222,795 175,561 174,188 236,469 284,678 $17,208,301 $32.21 35.41 33.71 41.28 32.60 33.08 33.00 33.00 32.24 33.84 31.49 32.88 33.10 33.10 32.92 33.83 33.09 34.87 35.29 35.00 33.02 33.00 33.00 33.19 33.82 33.05 45.09 33.19 36.00 33.07 34.91 33.05 33.27 33.10 32.00 35.14 33.18 39.64 34.95 33.07 33.08 33.16 38.96 32,86 32.43 33.16 32.64 34.03 33.00 33.04 36.00 34.32 33.20 34.15 32.66 33.50 33.10 33.05 32.96 66.50 33.58 34.29 33.00 33.14 32.89 32.93 33.11 35.12 32.65 34.00 31.16 33.07 33.34 33.00 32.67 33.00 33.06 33.13 32.99 47.01 36.00 32.94 35.15 33.98 32.80 $32.88 Stallions, Fine Bred Mares and Race Horses 107 9 29 72 31 19 20 26 16 49 7 26 29 21 18 36 27 41 2,302 $675 1,410 3,998 740 902 4,962 10,698 6,096 1,242 3,050 770 4,238 1,845 4,144 275 30 6,810 415 4,140 5,285 4,000 7,164 11,700 4,626 12,355 1,975 6,700 4,400 1,060 940 245 4,965 1,363 7,800 1,350 75 4,570 5,088 3,812 6,415 3,304 125 5,060 6,420 4,328 1,267 4,656 10,170 7,139 6,785 12,306 4,105 8,070 8,226 901 3,826 10,239 4,348 1,690 2,079 10,273 7,000 4,680 4,627 1,013 31,835 1,281 5,476 11,121 5,028 2,819 3,145 3,694 2,451 7,170 953 3,877 4,605 3,115 2,738 6,460 3,894 5,766 $389,182 $115.00 128.18 121.15 123.33 160.33 215.73 201.86 207.00 155.25 217.86 154.00 184.24 141.92 142.82 137.60 30.00 152.90 69.28 133.66 132.13 163.84 152.40 191.81 165.00 187.12 141.00 239.28 151.72 176.66 134.29 61.25 165.60 151.44 243.75 192.85 75.00 163.22 A One Year Old I Two Years Old 164.18 162.48 168.81 183.33 62.60 148.90 156.60 188.17 158.38 156.20 164.03 151.90 189.00 139.84 178.47 152.26 152.33 128.62 166.30 142.20 217.40 187.77 115.50 206.46 200.00 141.81 150.90 126.63 297.43 142.33 188.82 164.45 162.19 148.36 157.25 147.76 163.18 146.32 136.14 117.46 158.78 148.25 162.11 181.10 144.22 140.63 $169.49 1,660 1,801 3,972 1,052 3,241 2,380 6,908 3,799 1,202 3,406 1,268 3,211 4,302 3,480 1,270 36 6,413 1,674 3,703 8,365 5,149 8,587 14,f 9,153 9,522 3,510 2,542 8,667 718 2,512 370 S,612 1,385 5,537 2,478 132 4,070 16 3,236 4,148 5,109 3,242 285 4,810 9,484 4,284 2,166 4,279 10,528 7,392 3,386 9,992 4,281 10,274 11,068 2,362 3,892 7,738 6,878 242 3,859 6,207 5,472 5,527 6,195 3,072 866 3,640 2,145 3,466 7,746 4,661 2,563 3,596 5,425 1,988 5,963 1,655 3,848 3,296 5,006 1,931 7,364 5,665 4,827 367,726 $7,888 9,356 19,712 5,643 16,301 11,928 34,625 18,985 7,094 17,218 6,071 16,229 21,776 $5.07 5.19 4.96 5.27 5.02 5.00 6.01 5.00 5.90 5.05 4.78 5.05 5.06 5.01 6,200 4.88 211 32,138 8,976 18,649 42,269 5.96 5.00 5.70 5.03 5.05 26,694 43,211 74,766 54,767 47,208 5.16 5.03 5.02 5.98 5.00 17,669 14,178 43,493 3,690 12,569 5.00 5.57 5.02 5.00 5.00 1,895 48,806 6,933 28,379 13,404 5.12 5.00 5.00 5.12 5.00 667 30,432 129 16,779 20,789 5.05 5.02 8.06 5.18 5.01 25,606 16,243 1,671 24,309 47,631 5.01 5.00 5.86 6.05 5.00 21,610 10,846 21,439 63,168 37,089 5.04 5.01 5.00 6.00 5.02 16,971 60,298 21,667 55,864 65,290 5.00 5.00 5.06 5.43 5.00 10,605 19,673 - 38,789' 29,451 2,185 4.48 5.00 5.01 5.01 9.02 19,312 31,142 27,360 27,843 31,183 6.00 6.02 5.00 5.04 5.03 15,360 5,336 15,873 10,578 17,362 5.00 6.00 6.01 4.93 5.00 39,963 23,325 12,907 17,975 27,851 5.15 5.00 5.03 5.00 5.13 9,969 29,818 10,003 19,305 16,601 5.01 5.00 6.04 5.03 5.03 25,006 11,598 39,820 27,890 24,211 5.00 6.00 5.40 5.01 5.01 916,214 $5.31 1,076 1,599 3,574 660 2,680 1,777 4.638 2,788 781 3,915 836 1,918 3,269 2,287 844 16 3,907 1,318 2,593 5,982 3,419 5,881 10,064 6,301 7,022 2,045 2,203 6,126 556 1,963 . 207 5,562 1,215 3,575 1,640 111 2,677 8 2,290 2,514 3,385 2,618 172 3,662 6,338 3,328 1,660 3,642 6,914 4,772 3,594 6,765 2,749 7,723 7,738 1,754 2,663 5,499 3,471 179 3,003 4,001 4,124 4,003 4,155 2,254 489 2,601 1,545 2,767 5,912 3,796 1,709 2,319 3,876 1,443 4,364 1,400 2,593 2,615 3,100 1,398 5,334 4,710 3,049 364,599 $8,522 12,918 18,010 5,412 19,391 14,025 37,098 25,201 7,017 31,462 7,043 14,956 26,777 18,296 6,502 139 31,501 11,182 20,721 48,625 29,839 53,047 80,955 50,345 56,376 16,540 18,083 49,339 4,455 15,709 l,7il 44,844 9,721 28,292 13,186 906 21,511 95 18,469 20,250 27,276 21,001 1,661 28,705 51,067 26,635 13,269 29,164 62,226 37,935 20,775 54,340 22,061 63,258 61,904 1"4,161 21,454 42,966 27,940 2,422 24,194 32,076 33,198 36,439 33,802 17,489 4,925 23,368 12,409 21,989 48,257 30,579 13,721 18,667 33,694 11,570 35,468 11,176 20,750 22,069 i 24,862 11,680 46,913 37,699 34,016 $2,168,501 Paul (Ramsey County). ABSTRACT OF THE 1907 ASSESSMENT JUL 1947 JSONA ^^»a^ 2 CATTLE C Cows Working Oxen All Other Cattle Three Years Old and Over SHEEP O I HOGS WAGONS, CARRIAGES, SLEIGHS, BICYCLES AND OTHER VEHICLES Wagons, Carriages, Sleighs and Bicycles Automobile and Other Power Vehicles Street Railway C Q I I 3,943 6,601 9,661 2,726 8,152 4,948 16,737 12,032 3,373 15,485 3,070 7,457 12,247 9,194 3,142 107 10.S89 4,587 9,526 13,892 11,870 16,295 19.311 24,131 19,935 6,962 19,413 13.154 2,072 8,258 1,281 14,«*8 3,969 14,588 5,426 450 9,443 263 9,943 8,779 9,302 15,879 646 11,122 14,267 15,062 6,034 11,909 15,9601 12,006i 10,1531 13,5921 10.6551 15,1081 26,185; I 7,4671 6.6601 21,1741 10.179' 5,829 I 9.573 13,296 15,976 15,524 8,319 6,524 5,536 9,465 6.229 14,1001 24.534I 15,2661 5,5791 8,122] 15,1641 10,266 4,509 13.129 22,389 10,465 879,003 $48,512 80,018 116,319 36,656 99,265 59,517 200,597 156,445 47,379 192,394 40,510 89,070 160,717 110,340 37,069 1,289 131,570 59,683 114,860 181,024) 141,322 195,912 233,377 289,565 239,531 1 84,164 281,094 158,228 25,952 1 107,4511 16,085 175,798 47,696 176,176 65,140 I 5,451 113,400 4,137 121,026 106,019 111,645 191,637 9,238 134,112 170,816 I 181,0971 72,517| 143,5931 201,0961 144,1381 I 122,4951 164,3221 127,8051 199,440J 314,388] 1 91,450] 79,909] 254,159] 122,370] 112,966] I 111,316! 160,193] 191,712 195,075 100,771 78,178 89,600 124,156 75,416 170,610 298,627 184,086 67,048 97,404 178,146 4,153 54,542 9,183 111,055 5,170 62,184 10,485 126,108 8,898 133,555 122,873 54,141 172,634 291,095 125,711 $10,876,247 $12.30 12.12 12.04 13.40 12.18 12.05 11.98 13.00 14.05 12.42 13.20 11.94 13.12 12.00 11.71 12.04 12.08 13.00 12.05 13.03 11.90 12.02 12.09 12.00 12.10 12.10 14.48 12.02 ■12.52 13.01 12.55 12.00 12.01 ia.07 12.00 12.11 12.01 15.73 12.17 12.08 12.00 12.06 14.30 12.04 11.97 12.02 12.02 12.00 12.60 12.00 12.00 12.00 12.00 13.20 12.00 12.22 12.00 12.00 12.02 19.37 11.72 12.05 12.00 12.56 12 14 11.98 16.00 13.11 12.10 12.10 12.17 12.05 12.01 12.00 11.74 13.13 12.09 12.03 12.03 15.00 12.00 12.00 13.15 13.00 12.01 $12.37 28] 297] 2 200 2 1] 28] 15 594 144 3 407 1 829 46 3,432 $1,157 392 5,663 16 1,109 15 3,775 20 582 16 85 12 381 985 15 231 115] 369) 318 364 1,082 2,162 30 6,134 25 14,922 868 165 26 15 177 60 308 35 25 75 $60,543 $17.01 14.00 19.30 8.00 20.16 lo.OO 18.87 10.00 17.63 16.00 21 25 12.00 13.60 21.41 15.00 20.75 15.40 4,930 935 20.30 28] 14.00 651 21.66 15.00 362] 24.13 10,332| 17.40 16.43 20.00 15.90 17.33 17.17 15.01 10.00 15.07 25.00 18.00 19.00 16.00 13.00 15.00 19.67 15.00 17.11 17.50 12.50 15.001 87 108 331 111 168 214 394 216 43 362 87 119 105 254 1 482 134 348 568 249 704 834] 749] 505] I 119 212 446 42 52 11 69 321 137 18 262 12 295 195 258 199 41 423 560 344 41 279 593 483 405 691 247 288 441 83 282 566 285 31 445 556 239 395 554 331 61 191 94 345 353 545 198 820 264 135 190 136 284 466 297 144 214 294 328] $1,332 1,640 4,978 1,340 2,535 3,181 5,925 3,662 728 5,474 1,330 1,T86 1,540 3,847 1,196 10 7,317 1,892 5,233 9,009 3,807 10,553 12,526 11,244 8,523 1,764 3,474 6,756 626 768 214 975 4,853 2,067 338 4,227 77 4,326 2,965 I 3,855 2,906 645 6,466 8,330 5,195] 588] 4,223 9,4881 7,344 6,066 10,730 3,701 4,228 6,615 1,195 4,016 8,808 5,685 644 6,257 8,350 3,680 5,785 8,752 4,946 1,049 3,022 1,41» 5,175 6,765 8,198 3,169 3,300 4,966 I 2,028] 2,873] 1,973] 4,266] 7,422] I 4,4351 2,080| 3,380] 4.427! 4,934] 15.00 18.81 I 15.02 I 15.12 t 14.50 I 15.02: 15.92 I 14.93 I 14.44 15.79 15.05 15.04 $15.30 1 1,505 15.18 443 15.03 2,847] 12.07 940] 15.08 1,698] 14.90 4,020] 15.04 6,931 i 17.00 2,129 16.93 789 15.12 2,107 15.28 1,373 15.00 1,504 14.66 1,550 15.14 3,195] 13.59 1,537| 10.00 1 10 1 15.18 7,672] 14.11 1,286 15.04 5,221 15.86 10,236 15.28 2,682] 15.00 6,280] 15.02 17,508] 15.00 3,352] 17.00 9,235] 14.82 2,117] 16.39 2,014] 15.14 5,449] 14.91 1,123] 14.75 1,703; 19.45 135] 14.8& 8,113 14.13 1,486 15.11 3,739 15.09 3,952 18.77 37] 16.13 2,553] 6.41 407] 14.66 2,623] 15.20 6,358 14.92 9,339 14.60 2,559] 15.75 69] 15.30 8,198] 14.88 7,970] 15.10 3,866] 14.34 1,073] 15.00 3,345, 16.00 7,593] 15.20 8,956: 15.00 3,222: 15.02 15,314] 15.00 2,6481 14.68 19,764] 15.00 8,856 14.43 2,165 14.24 9,222 15.56 6,882 19.95 1,802 20.77 65 14.06 2,929 15.02 5,389 15.40 3,955] 14.65 3,735] 15.79 11,010] 14.94 4,941] 17.00 425] 15.81 1,906] 15.09 870] 15.00 3,402] 19.16 6,224] 15.00 1.816! 16.00 4,506] 1,508 4,300 2,010: 10.247 1,318 2.900 2,150 1 4.460 1.497 17,523 3.335 2,339] ?2,296 667 4,490 1,658 2,547 6,028 10,466 3,220 1,227, 3,363 2,351 2,261 2,467 4,782. 2,341, 29! 12,579i 2,064; 7.769 15,253 4,07;', 9,4-1 26.3S2, 5,OiO, 13, til: 3,193 3.302 S,282 1,705, 2,576, I 214i 16,SC.J 6,007, 5,940 I 56 3.8S5 607, 4,297 9,513 14.029 3,876 10S| 12,318 12,005, ] 7,747 1.613 5.396 11,390 13,694 10,566i 2,698 130 1 4,672; 8,140 5,937 5,627 16,446 1 7,398 76Ti 2,8631 1,417: 5,100 9,524 2.778 6,762 2,265 3,006 10.412 1.95S 4,355 4.299 6.719 2.56.'! 26.286' 5,082, 3,489] SI 42 l,.iO 1.47 1 16 1 SO 798 1,477 2.223 671 2,429 1 ^ 4,876 I 11| 154,444 l.Ji 7,213, I..I5! 570, l.ijO, 5,6sl| 1.71; 715, l.JOj 7,859, 1.:.9 2,316 l.;-3 2,902 1,:.2 355 65] 10.641 936, 5,572] 7,263 I 3,621] 21,656] 22.250 17,740 8,329, ] 3,037 5,438 14,561, 642, 1,254 249] l.-'.Oi ' '564r l.iO; 7,542] l.-"] 1.462 2.m 1,'iO' l.lli l,i9; I.;.-. l..',0 l./.O l.f.,, 1...UJ .SI ^.; 1 1.; 1: 1.'.8 1.51 1.5;.' 1.41 1.6.'. 1.4;i 1.50 1..51 lii; yflO ,1)0 ;lt;" 165 12,9S4 6.547 1 9.174 4.861 251 2.763 19,11)1 i 4.548 753 3.240 11,716 11,542; 4,879 1.50 6,569 24,090 i.50 18,402; 4,159 1.57 2,5751 30.733 1.55 14,931 13,284 1.50 9,037 1 3,253 1.50 1,4811 13,939 1.51 6,501] 1.63 1.49 m 1.50 1.50 1.49 1.50! s.oo: 1.50 1.62' 1.50 1.53] 1.52] 1 .50 1.50 1.62 4,964! 4,294 1,065 1,3261 10.776] 10.7201 7.149] 13,652 984] 905] 4,525] 2,022] 6,327] 9,878! 6,7801 4.324] 6,949] 4,340] 1.50, 4.101] 1.50^ 7,788! 1.47: 1.143^ 1..jO 6.344I 3.00 3,896] J 1.50 1,71 1.50 1.52 1.49 15.235] 2.3131 9,705] 10,230! 12,947: $2,396] 4,456] 8,360] 1,990] 6,082] ] 14,638] 47,604] 21,700 1,650 17,211 2,095 22,186 6,412 8,672 1,107 224 31,732 2,850 17,163 22,044 10,979 66,901 68,134 54,438] 3:j,273j 8,739] 20,851 43,952; 1,943 3,768) J 624 1,5051 22,964] 3,940) i 501, 39,516) 162] 18,725; 19,710 30,141] 14,657 759! 7,416] 57,874] $17.64; 23,903 11,730] 1,948] 9,647] 35,148] 34,680] ] 19,781 1 55,728] 7,523 45,123 27,123 4,259 20,478 13,828 12,739 6,020 3,664 33.460 32,337] 23, -^941 40,591' 2,683 2,909 14,002 6,074 18,992 29,960 20,382 13,081] 20,847] 12,836] 12,012| 23,439] 3,636] 19,032] 12,957! 1 46.668] 6,541] 29,081] 32,032] 38,8831 $3.00 3.01 3.76 2.97 2.53 3.00 3.08 3.00 2.89 3.03 2.93 2.82 2.77 2.98 3.12 3.45 2.98 3.04 3.08 3.03 3.03 3.08 3.06 3.06 4.00 2.87 3.82 3.01 3.03 3.00 2.50 2.67 3.04 2.69 2.69 3.05 3.11 3.05 3.00 .3.28 3.01 3.02 2.67 3.03 2.57 2.59 2.95 300 3.00 3.00 3.02 2.92 3.02 3.00 2.87 3.15 2.78 2, 5.90 2.76 3.10 3.00 3.25 2.97 2.72 3.00 3.09 3.00 3.00 3.03 3.00 3.02 3.00 2.95 2.92 3.00 3.18 3.00 3.33 3.00 2.87 3.00 3.13 3.00 $366,812] $15.35, 365,462] $561.4511 SI. 54 532,953! $1,630,064] $3.06 1,566 1,811 4,225 1,994 2,104 1,938 5,328 3,787 1,932 3,947 1,453 2,591 3,338 3,674 1,156 146 3,320 2,041 3,696 2,782 4,264 4,409 6,050 5,042 7,226 2,660 14,856 3,326 1,704 3,183 1,353 *. ia ji l^ir 4,497 2,749 394 4,341 309 3,944 2,674 2,701 5,294 375 3,270 4,153 4,037 1,588 3,504 4,280 3,329 3,897 3,825 2,461 4,405 9,525 2,646 1,979 6,934 2,992 5,806 2,595 5,085 0,495 5,799 2,589 1,706 6,378 2,921 1,570 5,053 8,012 3.761 2,209 3,194 4,701 2,002 3,635 1,619 3,127] 3,551] 2,607 2,158 4,562 5,147 4,161 300,740 $18,176 27,685 53,648 25,607 26,623 27,717 86,186 57,270 24,690 67,468 17,401 31,533 41,358 51,860 12,503 1,245 41,101 29,762 47,355 41,841 54,844 57,741 74,219 63,568 95,362 33,493 431,616 49,913 21,045 47,822 20,725 ] 54,242 33,294 6,362] 64,9391 4,909] 49,572) 32,640] 41,919] 80,632] 7,778] 40,999] 62,595 61,346| e0,077l , 53,399] 64,200 39,647 49,013 46,243 42,200 56,569 139,680 30,433 30,07r 82,805 44,495 202,791 32,254 61,899 65,920 69,314 38,657 20,663 132,364 43,599 19,620 70,742 108,453 52,270 34,994 44,716 62,157 29,818 47,524 20,755 39,780 53,164 39,225 28,922 64,867 77,671 49,712 $4,497,148 $11.60 15.28 12.68 12.85 12.65 14.30 16.18 15.12 12.88 13.63 11.94 12.16 12.40 12.73 10.82 8.53 12.42 14.58 12.81 15.04 12.86 13.09 12.26 12.60. 13.20 12.60 29.05 15.00 12.34 15.01 15.31 !tf88l-i» 12.06 12.11 16.15 14.96 15.88 12.56 12.20 15.51 15.22 20.74 12.52 15.07 15.19 12.63 15.22 15.00 11.94 12.50 12.09 12.13 12.80 14.62 11.50 15.20 11.94 14.87 34.90 12.43 12.17 12.00 18.25 14.15 12.11 21.00 14.92 12.49 14.00 13.53 13.89 15.82 14.00 13.22 14.89 13.07 12.82 12.72 14.97 15.00 13.40 14.21 15.07 11.95 $14.96 10] 10 2 3] 4] 6] 16 2 2 24 2 12 12 3 15 28 22 6 476 1 18 12 12 15 2 117 5 2 9 42 12 6 18 8 11 16 11 9 12 $3,800 300 ■J 200 1,050 15,276 5,070 950 275 1,230 2,456 400 1,475 938 1,050 2,495 3,175 2,688 2,467 8,030 2,670 480,532 1,680 860 340 750 525 5,569 450 $292.30 150.00 4.60 100.00 175.00 339.45 188.00 190.00 91.66 23.60 188.90 200.00 147.50 234.38 150.00 178.21 211.66 192.00 189.77] 321.20; 127.00 639.18 168.00 213.00 170.00 250.00 $60 850,510] 1, 253.13 225.00 30 ; 15.00 1,295] 129.50 1,153 830 3,138 1,422 104.71 413 00 175.00 195.13 237.00 675] 1,090! 4,020] 550] 800] 3,210] 350 3,245 1,690 675 5,275 5,235 168.75 181.66 251.25 275.00 400.00 133.75 175.00 275.00 140.83 225.00 351.66 186.96 1,275 4,419 824 296,965 50 2,740 3,175 3,215 3,575 200 48,410 1,250 220 1,458 10,970 3,900 1,500 3,270 1,366 2,195 2,687 3,688 1,953 6,725 515 560 27,675 2,865 2,220 $1,024,864 159.37 154.27 137.33 623.90 50.00 152.22 264.58 267.92 238.33 100.00 414.00 250.00 110.00 . 162.00 265.95 32S.00 250.00 181.66 170.75 199.54 16S.00 335.27 217.00 560.41 171.66 112.00 494.20 168.53 201.82 $462.69 * 208] 625,010|, 75,433 3,000 15,000 3,610 1 872] $1,572,623)., y \ APPENDIX L, If MINNESOTA TAX COMMISSION. i^j/pERTV AS RETURN ED RY THE ASSESSORS, AND EQUALIZED BY COUNTY BOARDS AND THE STATE HOARD OF EQUALIZATION. Sewing and Knitting I\Iacliines 802 709 1,595 951 1,160 819 2,979 2,664 884 2,105 719 1,255 1,622 1,359 373 61 1,336 1,257 1,624 1,107 I 1,5531 2,291| 2,4171 2,115 3,040] I 887] 13.805 1,749 809 1,087 6S6 1,587 461 2,258 905 240 1,556] 365] 1,8!)8[ 1,1331 1,560] l,020t 2,034] 2,257] 1,377] I 1,378] 1,865 1,230 1,369 3,935 1,305 1,135 3,130 1,440 9,289 1,162 2,097 2,536 1,711 1,078 696 6,055 1,474 740 2,059 4,352 1,468 899 1,318 1,768 825 2,002 774 1,524 1,370 1,245 876 2,090 2,639 1,861 151,790 $4,030 3,648 7,398 6,270 6,693 4,088 22,622 18,817 4,458 11,060 4,855 6,541 8,278 8,237 1,767 310 8,168 10,126 8,197 5,891 7,807 11,451 12,380 10,573 17,940 4,720 121,820 8,764 4,345 6,535 4,190 7,927 1,993] 11,485 6,535 1,451 9,459 2,453 9.4111 6,7771 < Watches and Clocks 951 5,821 0.12 2,211 11,087 6.01 98 725 7.41 1,364 6,842 5.01 1,891 9,481 5.00 9,416 5,243 12,298 13,542 6,995 7,308 9,322 6,378 7,053 19,672 6,298 5,790 18,026 7,166 76,423 6,033 10,978 12,680 9,260 5,404 3,498 52,410 9,157 3,865 10,296 22,977 7,490 4,833 6,590 9,396 4,945 10,316 4,836 7,681 9,570 6,032 4,795 11,922 15,779 9,976 $924,058 $6.02 5.14 4.73 6.55 5.77 5.00 7.59 7.00 6.04 5.21 6.76 5.80 5.10 6.06 4.67 5.08 6.11 8.05 5.04 5.05 6.03 5.00 6.12 5.00 5.90 5.32 S.82 5.04 5.00 C.OO 6.11 4.98 4.42 5.06 8.11 6.00 6.08 6.78 4.95 6.04 5.14 6.00 6.00 5.08 5.00 5.00 5.18 5.00 4.82 5.10 5.76 4.97 5.23 8.20 6.00 5.41 6.01 6.03 9.00 6. 21 5.01 5.00 5.28 6.15 5.36 5.00 5.31 6.99 5.14 6.26 5.04 7.00 4.85 5.47 5.70 5.97 6.34 $6.09 610 476 2,274 1,063 1,611 803 3,665 3,710 437 3,115 566 1,753 2,669 2,017 446 131 1,978 1,117 2,087 1,491 2,411 2,882 3,361 3,262] 4,672 1,288 13,135 2,225 1,107 1,580 661 2,1S9 424 3,614 1,000 344 2,310 400 2,872 1,427 606 3.233 61 2 262 2,093 1,064] 3,028 3,335 2,108 2,274 2,777 1,794 1,451 6,033 1,477 1,717 4,036 2,040 8,105 1,326 2,756 3,718 2,469 1,512 666 8,386 2,164 780 2,985 6,749 2,092 1,131 1,711 2,846 1,097 3,993 1,082 2,406 1,891 2,036 1,008 2,688 2,870 3,054 197,683 I Melodeons and Organs $2,436 1,927 8,684 4,027 3,351 3,304 13,996 15,036 1,841 12,383 2,249 7,030 10,334 6,124 816 551 6,201 6,306 8,764 6,060 9,780 12,041 14,621 13,170 18,780 4,583 139,490 8,4.")3 4,308 6,325] 3,158 8,896 1,584 14,799 4,135 1,863 9,219 3,252 11,723 5,770 2,585 13,209 235 7,129 11,726 8,476 4,461 14,410 13,340 7,369 8,612 11,454 8,957 6,155 24,413 4,873 7,609 16,875 ■8,029 93,011 4,329 10,772 14,872 9,516 6,184 2,555 64,941 8,727 3,131 11,940 38,380 8,336 6,038 6,844 11,563 I 4,339 12,185 4,168 9,164 8,160 7,709 4.055 10,753 11,476 11,990] $3.99 4.04 3.80 3.78 2.08 4.12 3.82 4.00 4.21 3.95 4.01 3.83 3.03 1.83 4.21 3.13 5.64 4.19 4.06 4.06 4.17 4.35 4.00 4.00 3.55 10.62 3.70 3.94 4.00 4.77 4.16 3.73 4.09 4.13 5.41 3.99 8.13 4.08 4.04 4.24 4.07 3.85 3.15 4.39 4.06 4.18 4.75 4.00 3.50 4.00 4.12 4.99 4.24 4.04 3.29 4.43 4.18 4.18 11.40 3.36 3.90 4.00 3.87 4.08 3.89 8.00 4.03 2.98 4.00 4.18 4.00 4.44 4.00 4.06 3.96 4.07 3.85 3.80 4.31 3.78 4.02 4.00 4.00 3.92 $971,243] $4.91 156 162 338 131 189 224 745 426 125 405 183 368 378 365 68 14 383 241 323 329 380 701 793 530 663 I 263] 650] 486 253] 2651 I 104 1 434] 11)11 6981 231 «! 524] 441 489| 242 I 394 390 19 230 543] 1 5251 2091 339] 010] 382] I 280] 5531 405 332 9481 223 355 660 490 '294 169 481 679 366 253 96 483 146 205 308 619 298 233 325 471 195 373 195 410 236 382 169 336 675 502 $1,822 2,236 4,094 2,194 2,856 3,390 11,741 6,346 1,917 5,979 2,760 4,626 5,666 5,467 760 141 4,634 3,669 3,824 4,923 5,165 8,834 9,620 7,830 Piano Fortes 1 8] 3,979 14,445 7,537 3,409 3,991 1,600 6,434 1,242 10,016 3,427 636 7,903 830 6,694 3,578 4,387 5,915 305 3.333 8,022 8,162 3,181 5,053 9,150 5,761 3,475 8,300 5,541 4,496 13,820 3,532 5,275 8,505 7,366 4,600 2,038 6,248 8,148 4,380 3,697 1,453 8,025 2,115 2,523 4,620 9,598 3,065 3,551 3,900 7,002 2,930 4.759 2,918 6,109 3,426 5,390 2,526 4,339 10,551 7,203 $434,105 $11.67 15.33 12.11 16.70 15.11 15.13 15.76 15.00 16.34 14.76 15.08 12.56 14.70 14.97 11.17 10.08 12.00 15.18 11.83 14.96 13.60 12.23 12.13 15.00 13.00 15.12 15.50 13.47 15.06 15.38 14.93 12.30 15.20 14.84 15.14 15.08 18.86 13.69 14.79 14.92 14.93 10.05 14.50 14.77 15.54 15.22 11.90 15.00 15.08 12.50 15.01 13.68 13.54 14.57 15.82 15.00 12.88 15.03 15.60 12.00 12.99 12.00 11.97 14.61 15.28 17.00 14.58 12.88 15.00 15.50 10.30 15.34 12.00 14.87 15.02 12.75 14.97 14.90 14.58 14.13 14.94 12.91 15.63 14.35 $14.41 123 196 225 177 124 173 867 342 261 199 104 156 187 370 12 142 406 360 204 171 461 386 293 685 132 13,341 221 148 101 1 153 156] 53] 3001 1161 I 43] 181] 183] 2791 93 281 1 2541 15] 129] 278] 194 149 475 125 I 110 332 453 164 203 595 138 7,432 153 293 273 436 155 57 4,213 173 94 180 682 242 127 1,57 269 155 443 123 221] 604] 193 160 1,054 369 199 45,309 $9,235 15,652 10,417 15,015 9,405 13,770 J9.394 J5,948 19,895 16,289 ■8,341 fe,043 14,370 il,685 2,740 548 M.948 i7,124 33,0.53 16, 158 13,156 34,7 10 33,415 a3,7(il 67,5^9 10,2 76 1,283,110 lS,r)2 11,91.1 8,1 ■;7 11, '133 :i,. rt o^ ^ o Q c 15 ^O, -o o 2 C ■5 Ol ] O i I •2 «£ G )- rt 16 Goods and M( of Merch I $11,397 23,848 67,720 9,899 36,376 38,300 134,691 70,528 10,256 76,518 10,706 45,930 40,890 91,700 9,483 765 58,226 19,169 68,163 59,419 53,726 99,178 85,757 84,618 131,881 54,279 172,737 77,238 8,345 50,387 6,122 69,135 12,923 85,054 54,321 2,887 77,137 705 82,919 45,667 62,976 90,428 5,797 55,632 83,787 87,869 19,261 53,355 77,996 04,513 77,376 95,358 58,481 89,155 112,102 33,610 30,396 103,631 48,162 21,073 35,503 137,749 104,870 75,390 61,704 23,634 11,664 58,876 25,644 81,352 136,351 74,169 68,797 45,408 61,173 37,891 61,679 31,777 53,886 67,850 67,563 38,164 86,017 112,816 65,976 $4,980,326 $4,078 3,790 37,137 3,805 3,341 26,759 16,606 23,543 1,735 11,090 6,648 21,860 7,785 30,698 1,770 25,450 6,590 17,402 16,545 22,248 9,605 34,485 81,975 31,548 30,390 10,350 15,105 3,810 5,105 825 25,390 2,208 34,194 31,205 2,170 47,651 410 13,663 21,445 23,442 15,300 3,585 32,493 16,902 19,180 1,860 11,650 83,885 20,969 19,203 26,297 26,971 25,070 35,304 3,650 14,372 44,578 16,840 2,674 6,488 40,162 28,430 16,067 18,982 8,319 13,633 7,830 4,700 19,523 36,173 15,868 33,275 17,409 13,846 18,480 17,116 7,592 10,246 11,303 17,831 31,544 20,212 17,108 33,202 $1,464,606 660 270 767 163 114 641 416 64 360 340 470 380 1,256 79 35 10 760 470 379 225 60 100 1,335 4,200 45 139,703 113 173 289 422 511 70 720 160 202 126 1,850 127 335 486 373 35 147 154 724 55 825 480 12 1,467 386 210 25 1,673 238 30 430 95 63,605 347 115 93 2,701 10 161 36,876 200 50 125 3,176 2,320 677 5 306 247 412 60 390 2,435 46 18 4,294 194 611 $285,647 $315 465 185 1,469 63 140 2,348 910 897 175 200 245 260 2,383 310 10 300 654 813 10 135 340 60 1,943 2,836 179,315 305 255 1,188 355 140 865 100 435 70 663 123 140 785 378 185 310 261 805 580 890 160 1,460 620 700 1,565 2,190 348 136 318 200 81,495 149 180 410 1,773 360 5 39,416 345 I 120 4,006 775 1,118 10 293 415 1,070 195 320 3,400 445 680 4,369 245 367 $364,691 $4,000 ' '4,666 5,000 5,173 5,000 100 10,000 5,650 5,000 5,000 3,3801 300 1 10,000 15 2,500 10,000 2,210 60 175 135 20 10,000 6,002 $189,463 $1,488 295 8,872 3,346 3,318 740 220 67 1 1,086 10,652! 2,586i 900 2,550 I $908] 1,410 11,944] 8,5051 6001 1,685 36,744 1,800 10,680 1,9601 I 1,1801 2001 2,026] 16,557| 200] 900 2,552 15(1 50 86,. -.65 894 1,077 100 5,528 10 135 5,587 1,213 110 2,750 651 265 50 150 31 640 310 2,184 332 200 34,0331 6,125] 475] I S,885| 560] G,04S1 o2,475] 35,339] I 935| 13j,9301 o.loO] 300] I 311,3251 402] 2501 385] 1,700] I 11,928] 9501 461 1 150] 340| 2,100 2,U35 100 1,437 1,637 2,340 319 29,202 1,770 260 1,396 23,742 620 60 140 385 140 180 1,235 4,005 2,900 735 1,288 3,735 3,035 35,730 95 10,075 1,500 3,535 10,730 1,403 924 84,016 4,375 4,066,835 1 5,4301 6601 3,271] 19,134] 150] I 1,1951 1,070,976 4,300 100 31,325 2,500 8,807 708 $256,339 126 46,310 15,273 2,230 1,375 650 1,302 4,412 870 11,330 33,270 3,300 63,216 2,170 1,762 $10,910,122 RD OF EQUALIZATION. 10 hold "and Office Purniture 11 Agricaltural Tools, Imple ments and Machinery o n S "I .= c 12 U CO 5=5 SI 13 C C3 OS S o 14 ca o D s.Sf c 15 1^ =0?; Sei 16 Goods and Merchandise of Merchants 17 Material and Manufactured Articles of Manufacturers B ^=3 o as o en o c 73 O E O en V 13 te rt o 19 ^^ ^1 V a Ei W 0) o E ca S CO u « ,L o-cr < 18 " "•»; '3..S *- -=9 S » O > u H >>^ ■ S'o ».£P3 s ™ c tS ■» a c.S 19 m J3 Bl-> ? o [ 20 U 21 (n.Q u o I, p to aj ^.1 u 3«j= ot« ^22 5,870 6,810 8,568 3,195 8,169 12,414 5,306 4,742 2,296 3,790: 9,698 4,013| 13,019: 150 4,2931 4,233 7,407 3,866 4,864! 7,1151 9,281, 10,211- 12,847 5,715 1,066,613 4,961 7,048 4,240 11,880 4,699 2,617 9,459 3,196 1,649 12,616 3,370 3,497 2,172 8,694 3,113 1,021 10,062 5,023 2,780 2,981 5,726 8,756 2,468 2,695 5,438 5,653 7,040 14,931 2,905 4,759 16,144 4,629 482,930 6.090 5,708 6,167 11,859 2,598 1,356 • 205,108 1,950 729 1,960 21,216 6,984 3,069 4,716 6,875 4,889 6,521 1,875 5,406 . 8,966 3,779 3,595 28,573 6,076 9,000 I $2,263,254 $11,297 23,848 67,720 9,899 36,376 38,300 134,691 70,528 10,256 76,518 10,706 45,930 40,890 91,700 9,483 765 58,226 19,169 68,163 59,419 53,726 99,172 85,757 84,518 121,881 54,279 172,737 77,238 8,345 56,387 1 6,122 69,135 12,923 85,054 54,321 2,887 77,137 705 82,919 45,667 I 62,975j 90,428| 5,797 55,6321 83,787| I 87,869| 19,2611 53,355| 77,996 64,513 77,376 95,352 58,481 89,155 112,102 22,610 30,396 103,521 48,162 21,073 35,502 127,749 104,870 75,290 51,704 23,624 11,664 58,876 25,644 81,352 136,351 74,169 58,797 45,408 61,173 37,891 61,579 31,777 53,886 67,850 57,563 38,164 86,017 112,816 65,975 $4,980,326 $4,078 3,790 37,137 3,805 3,341 26,759 16,606 23,543 1,735 11,090 6,648 21,860 7,785 30,598 1,770 25,450 6,590 17,402 16,545 22,248 9,505 34,485 21,975 31,548 30,390 10,350 15,105 3,210 5,105 825 25,390 2,208 34,194 31,205 2,170 47,651 410 13,563 21,445 23,442 15,300 3,525 32,493 16,902 19,180 1,260 11,650 23,285 20,969 19,203 26,297 26,971 25,070 35,304 3,650 14,372 44,578 15,840 2,574 6,488 40,162 28,430 16,057 18,982 8,319 13,533 7,830 4,700 19,523 36,173 15,868 22,275 17,409 12,845 18,480 17.116 7,592 10,245 11,303 17,831 31,644 20,212 17,108 33,202 $1,464,606 $260 660 870 767 163 114 641 415 64 360 340 470 380 1,256 79 35 10 760 470 379 225 60 100 1,235 4,200 45 139,703 113 173 289 422 511 70 720 160 202 126 1,850 127 335 486 373 35 147 154 825 480 12 1,467 386 210 25 1,673 238 30 430 95 63,605 347 115 93 2,701 10 161 36,876 200 60 125 3,175 2,320 577 5 306 247 412 50 390 2,435 46 18 4,294 194 611 $285,647 $315 465 185 1,469 63 140 2,348 910 897 1 200 245 260 2,282 210 10 300 654 213 10 125 340 60 1,942 2,836 305 255 1,188 355 140 865 100 435 70 663 123 140 785 378 185 310 261 833 205 580 890 160 1,460 520 700 1,365 2,190 348 136 318 200 81,495 149 180 410 1,773 360 5 39,415 345 120 4,005 775 1,118 10 293 415 1,070 195 320 3,400 445 680 4,369 245 367 $354,591 $4,000 4,000 5,173 5,000 100 10,000 5,650 90,775 25 5,000 5,000 3,380 300 10,000 15 2,500 10,000 2,210 60 176 135 20 10,000 $189,463 $1,488 296 2,872 3,346 3,218 740 220 57 1,086 10,652 2,585 900 2,550 900 2,558 150 30! 7,628 50 86,565 894 1,077 100 5,528 13; 5,58;?! 1,213 110 2,760 651 265 50 150 31 640 310 2,184 332 100 1,437 1,637 2,340 319 29,202 1,770 260 1,396 23,742 620 50 140 385 140 1,235 4,005 100 21,325 $908 1,410 11,944 8,606 600 1,685 36,744 1,800 10,680 1,»60 1,180 200 2,026 16,557 200 50 24,083 6,125 476 3,885 560 6,048 32,475 25,829 935 5,135,930 3,100 300 30,325 402 250 385 1,700 11,928 950 461 150 840 2,100 2,035 2,900 785 1,288 2,735 2,625 35,730 96 10,675 1,500 3,585 10,720 2,500 8,807 708 $256,329 1,403 924 84,016 4,875 4,066,836 5,430 660 3,271 19,134 160 1,195 1,070,976 4,300 i 126| I 46,3101 15,2731 2,230 1,375 650 1,302 4,412 870 11,330 33,270 2,300 63,215 2,170 1,762 $10,910,122 $55,450 57,210 195,798 149,718 • 28,866 114,981 372,698 149,089 83,430 104,534 46,810 118,2591 96,858 170,465 28,490 6,825 99,970 149,467 120,164 117,464 190,038 179,120 249,657 228,586 320,855 114,804 4,181,975 105,809 71,260 69,616 86,984 120,866 34,123 178,691 74,186 42,727 152,371 32,136 123,886 97,986 202,516 229,558 21,366 113,642 160,497 150,594 68,125 138,146 202,578 70,036 131,490 153,664 133,960 237,023 238,146 57,897 94,261 279,131 90,495 2,463,723 76,764 190,251 278,0861 285,292 92,628 63,220 1,280,617 78,640 41,712 129,379 420,572 207,695 114,806 97,661 146,606 70,225 183,481 93,360 111,730 191,205 101,783 63,445 250,644 181,044 145,636 $18,998,275 $39,444 5,620 110,«0« 636,629 42,990 146 1,166,480 305 117,305 1,800 400 6,929 47,645 44,025 250 2,753,976 65 241,686 543 241,594 100 5,716 100 10 80,704 68,743 30,403 10,850 5,600 100 2,462 163,357 175 35,825 138,265 35 38,736 200 31,460 24,393 1,204,727 2,760 5,745 4,977 4,600 1,459 153,113 $7,539,871 $11,823 8,160 4,915 $75 16,300 1,756 2,300 13,635 16,760 39,262 5,672 8,613 2,421 18,900 16,100 33,590 4,976 1,600 24,643 6,771 24,500 23,618 6,100 41,105 22,600 39,663 11,700 134,863 4,628 87,672 12,660 49,681 26,300 5,358 22,799 18,225 17,204 40,133 1,600 5,407 9,150 27,650 2,160 26,944 4,050 1,358 17,825 32,899 1,535 45,760 39,80 17,350 8,740 35,940 47,760 14,151 1,700 750 5,870 27,515 700 3,280 460 6,300 2,485 350 6,500 855 2,445 4,300 675 16,630 200 881,250 40 1,100 1,180 375 1,500 150 300 4,156 11,060 500 940 225 125 1,235 4,535 4,813 1,380 15,607 615 2,600 660 2,250 2,313 SO 9,350 67,724 19,822 9,197 25,640 9,605 95,306 9,200 7,050 2,233 18,120 11,655 7,750 15,068 5,407 5,860 4,605 8,910 4,000 16,175 25,600 14,460 68,881 31,739 22,702 $1,661,647 2,160 2,310 4,346 12,400 410 650 7,150 1,867 186 836 6,100 2,520 200 450 1,144 525 8,408 800 7,750 3,900 4,500 460 6,940 870 1,075 $1,110,277 $226 120 417 300 713 290 225 20 376 100 745 1,025 165 25 1,090 10,045 345 1,950 44 1,775 S25 400 1,372 466 141 880 10 640 275 700 245 211 72 220 900 795 303 100 2,541 2,187 991 336 600 375 575 110 300 40 190 1,475 761 325 400 1,090 180 100 432 1,217 700 8,760 $59,028 $1,856 9,516 1,951 558,411 16,220 1,550 4,923 10,305 17,698 1,964 2,804 125 5,185 2,824 821 14,e 885 9,406 379,469 7,325 4,086 2,560 13,372 74,145 97,833 825 2,121,903 4,375 5,187 2,175 109,032 5,908 310 5,550 1,435 60,165 1,350 200 5,065 225 611 4,910 50 760 2,778 700 1,< 10^857 7,735 8,496 921 630 6,645 44,725 19,754 1,460 6,565 2,245 1,061,390 1,247 2,950 704 24,689 1,000 820 2,738,896 4,530 1,235 7,975 18,876 9,303 1,250 986 1,695 460 9,622 5,410 2,660 77,100 1,600 86 397,377 2,485 5,689 $7,606,708 $12,469 24,626 42,418 34,669 7,877 10,083 92,923 79,097 40,485 19,185 17,494 7,302 10,990 16,741 3,485 12,296 32,143 53,680 10,608 14,968 4,350 23,265 35,820 38,787 4,365 1,504,295 8,858 49,121 23,406 172,628 13,130 M80 , 18>s» .<. 2,230 7,012 10,040 20,979 44,525 3,505 22,005 36,440 2,020 9,632 16,172 8,740 12,657 91,795 19,935 1,260 .25,356 10,334 5,837 21,824 29,609 71,293 9,746 30,723 7,235 1,164,048 18,420 17,739 18,526 49,197 4,491 9,394 1,602,887 19,862 3,271 13,904 126,679 45,626 1,295 3,696 12,338 3,774 16,236 13,932 43,268 161,410 6,560 6,500 36,593 17,862 11,977 $6,386,259 $23,4] 30,76 6,26i 4,S5| 48,51» 2,64 7,73> 26t 3,00» 15,89« 2,91t 9,851 4,95« 3,311 7,191 4,938 10,821 12,622 20,380 8,079 2,875 120,454 36,752 350 4,350 7,533 7,048 950 5,214 31,863 2,715 6,600 3,800 1,083 23,932 4,ooq 14,225 5,130 21,336 6,352 200 21,073 6,134 24,751 73,327 13,3 ■ 26,060 3,048 6,014 22,961 3,000 6,178 20,888 67,204 69,206 36,059 88,107 25,667 10,180 3,600 100 6,677 8,120 6,000 9,015 210 $1,032,542 $2,825 10,300 73 4,150 "276 50 19,931 3,000 200 6,397 400 1,250 900 6,075 1,960 2,250| 270,6671 2,100 5,958 1,948 200 210 4 7,553 200 2,249 60 360 $1,100 2,375 19,072 11,287 1,414 5,255 69,914 7,584 220 32,978 434 33,254 24,315 23,567 3,428 200 9,933 9,663 112,904 87,744 54,414 32,563 240,003 92,941 220,421 27,613 1,865,084 70,768 6,557 2,030 800 24,895 33 93,48S 4,686 9.718 50,883 $390 11,665 10,801 1,778 11,575 54,158 155,650 39,062 6,510 8,624 231 44,676 61,702 14,861 1,345 20,393 50,119 77,652 60,110 83,458 27,003 286,620 89,437 343,614 30,738 5,878,235 131,346 6,454 14,862 250 38,033 S50 42,21S 7,476 4,626 58,305 9,845 500 576 750 350 11,143 160 100 650 6,793 12,499 19,915 13,937 1,660 2,050 1,000 86 100 3,650 100 596 $442,856' 61,350 19,348 10,770 26,682 349 11,190 8,205 20,374 1,000 23,073 73,310 6,423 74,232 33,482 39,361 134,810 95,082 5,258 7,500 30,862 47,245 128,910 8,935 30,074 33,676 51,831 23,433 3,217 186,047 31,149 3,900 11,000 35,904 16,848 2,660 30,230 8,505 3,088 33,669 9,667 19,508 11,590 30,627 9,088 53,949 51,304 67,876 $6,869,789 45,804 5,815 29,733 2,903 300 2,245 10,573 7,539 4,370 13,150 45,676 3,425 35,900 18,657 21,884 100,660 66,925 12,943 34,699 22,756 1,242,760 5,927 10,224 8,795 473,800 8,773 4,30 211,598 37,683 3,120 27,330 106,446 27,974 28,463 4,175 13,906 8,699 69,168 11,435 5»,530 201,340 28,993 1,403 381,147 79,887 33,300 $11,246,354 18 19 20 T3 a c £ 2 O »Q 3MZ ■aii o SQ 21 -^ O o zca ffl - " ^ u 23 O C3 25 •SI 26 § » . !i"l 4^ en ^ ,3 O of tri 27 5 < J- iiJ3 rt tn > ^ = ££« 28 T3 « 29 DOGS Over Six Months Old 30 BY WHOM LEVIED The general property tax includes a portion of the taxes required for state purposes and the greater portion of the revenues required for the use of communities, towns, cities, viDages and school districts. The power to levy the tax is shared by and vested in various public bodies. Taxes for state' purposes are levied by or in pursuance of facts of the state legislature; For county purposes, by county boards; For town purposes, by vote of electors in town meetings; For city purposes, by common councils; For village purposes, by village councils; pTor school purposes, in part by the legislature, in part by county boards, and in part by local authorities. APPORTIONMENT OP THE TAX The rate of the tax for state purposes is determined by the legis- lature and announced by the state auditor by certification to each county auditor. For county purposes the apportionment depends upon the . assessed valuations of each township; the rate is determined by the county board. For town purposes the levy is made upon the assessed' valuations of individuals at the rate determined by the town meeting. *Art. IX., Sees. 1 and 3, Constitution of Minnesota. MINNESOTA TAX COMMISSION. 37 For city purposes . the levy is made upon individual assessments at a rate determined by the common council, and in speciiic instances by a specially constituted board known as the tax levy board. In the case of other local organizations much the same method is pursued. The total of the various rates established by each branch of the government is the tax rate upon the assessed valuation of property held in the county. In the words of the law (Sec. 794, Revised Laws of 1905), "all real and personal property in this state, and all personal property of persons residing therein, including the property of corporations,' banks, banking companies, and bankers, is taxable, except such as is by law exempt from taxation." The items of exemption may be classified under the following heads: 1. Property owned by public bodies or by private citizens and associations and used for public purposes. The test of such exemptions is the promotion of welfare and the benefiting of society. Included in this classification are schools and colleges, public burying grounds, libraries and galleries, hospitals and asylums; 3. Property taxed under other methods of taxation than the general property tax, such as railroads and telephone companies; 3. Property used in protecting property and persons, such as arm- ories, drill halls, fire engines and other equipment used in extinguishing fires; 4. Property of religious organizations used exclusively for purposes of worship; 5. The property of fraternal organizations used exclusively in car- rying on their business; 6. Property belonging to and used exclusively for the purposes of any state, district or county fair or industrial exposition; 7. Individual exemptions on personal property of $200 in case of members of national guard and $100 in case of heads of families and indi- viduals. In the granting of this exemption two restrictions are made: (1) that each person shall list all his personal property, and (3) that the county auditor and not the assessor makes the deduction. LISTING AND ASSESSMENT The assessment of personal property is made annually, and of real estate every two years. The .work of assessment begins May 1st. Real estate is assessed in the district in which it is located; personal property is usually assessed in the district in which the owner resides, if a resi- dent of the state — if a non-resident or a foreign corporation, in the dis- tiict in which the property is located. A resident corporation has its domicile where the principal office is located. The assessors are elected in the towns and villages at the spring election in March. They are required to meet with the county auditor on or before the last Thursday in April. The assessment rolls contain- ing names and residences in case of the personalty, and names of owners and descriptions of property in case of real estate, are presented to them at that time. The assessors are required to file their oath of office 18 PRELIMINARY REPORT OF THE and to give bond in the sum of $500. Deputy assessors may be appointed with the consent of the county auditor to assist- with the work of assess- ment. The assessor performs his duties in the months of May and June, and he is required to view the property which he assesses. In the lan- guage of the law, "all property shall be assessed at its true and full value in money." For the proper listing of personal property, classes were established by the legislature. Deductions can be made from the total credits returned to the assessor, providing debts are listed at the same time under an affidavit. CORPORATION STATEMENTS In addition to the listing of their personal property under the thirty items referred to above, the officers of corporations must also make a sworn statement of the amount of capital stock, setting forth: 1. The name and location of the company; 2. The amount of stock authorized and the number of shares; 3. The amount of capital stock paid up; 4. The market value (if no market value, the actual value) of the shares. 5. The value of its real property; 6. The value of its personal property; 7. The total amount of indebtedness. The aggregate amount of the fifth and sixth items shall be deducted from the total amount of the fourth item and the remainder listed under item 23, section 835, Revised Laws of 1905. The real and personal property of each company or association are a.'.sessed the same as that of private persons. The verified statement required of corporations is in addition to the one required of them as individuals. BANKS, INCORPORATED OR PRIVATE A distinction is made in the law between banks and mortgage com- panies with stock and those without it. The first are taxed on the basis of their capital, undivided profits and surplus, and the second practically a.s corporations under section 838, Revised Laws of 1905. Incorporated Banks. The stock of every bank and mortgage loan company doing business in the state is assessed and taxed in the place where it is located for business. The company is required to furnish a statement of capital, surplus and undivided profits and the real estate belonging to it. The value of the real estate is subtracted from the total of the capital, undivided profits and surplus, leaving the remainder as the basis of assessment. The law states that the property shall be t?xed at its full value. The custom has been to assess the banking compaanies one-half their full value of cash assets. Such taxation of bank shares is in lieu of the taxation of them as personal property in the hands of shareholders. MINNESOTA TAX COMMISSION. 19 Private Bankers, Brokers, and Banks Without Stock.*— In addition to the list of personal property furnished by the above named concerns, a sworn statement must be made, showing: 1. The amount of money on hand or in transit, 2. Funds in other banks subject to draft, 3. Checks and cash items not included in 1 and 3, 4. Bills receivable and interests due, 5. Bonds and stocks of every kind, 6. Other property owned, other than real estate, 7. Amount of deposits, 8. Amount of accounts payable. The aggregate of 7 and 8 shall be deducted from items 1, 3, 3 and 4 ■ind the remainder listed under item 19 in the assessment list. The fifth item is listed as stocks and bonds, and the sixth the same as personalty of a similar nature. VALUATION Real estate is required to be valued by the assessor either from actual view or from the best information he can practically obtain, at the full value which could ordinarily be obtained therefor at private sale. The same rule applies to the valuation of personal property, but in practice the assessments are much below the full value of property, both real and personal. The law places no penalty upon the assessor when h« fails to return property at its full value, consequently a great variety of practice has sprung up in the different assessment districts as to the percentage of true value taken as the basis of assessment. In some districts it is a question as to whether any definite basis has been employed. REVIEW AND CORRECTION OF" ASSESSMENTS Two classes of boards are engaged in the work indicated in the caption above — one, boards of review, and the other, boards of equaliza- tion. The first class, consisting of town boards and special city boards, are required by the law to review. the work of the assessor and make such corrections as justice and equality of taxation demand. They meet on the fourth Monday in June. At this meeting complaints are heard and the assessor makes such changes in his books as are ordered by the board. As soon as the assessor foots each column in the assess- ment books he delivers the books to the auditor. The county auditor, in his turn, is required to examine the books and if property has been omitted he notifies the assessor who has made the omission to enter the same upon the proper list. In case the assessor does not perform this duty, the auditor is authorized to make the entry upon his books. The state tax commission is empowered not only to ordef reassessment of all real and personal property in any assessment district when necessary, but it may require the county auditors to place upon the assessment rolls omitted property which may have escaped taxation. •After April 1, 1908, all private banks are under the supervision of the public examiner, and their business must be carried on in accordance with the banlclng laws of the state. 30 PRELIMINARY REPORT OF THE The boards engaged in equalizing the assessments between commu- nities are the county and state boards of equalization. The county board of equalization is the county board* acting for a short time as an adjuster of assessments between townships. The day of meeting is the third Monday in July. The board is restricted in its action to the raising or lowering of classes of property, but the aggre- gate returned by the assessors cannot be reduced nor can the board place omitted property on the tax books. The county auditor, having calculated the changes made by the county board, sends an abstract of the assessments of the townships in the county to the state auditor and state tax commission on or before the .last Monday in August. The state board of equalization consists of the governor, auditor and attorney general, and one member appointed by the governor from each judicial district. The board meets annually on the second Tuesday in September and has the power to add to, or to deduct from, the aggre- gate property of every county as returned by the county auditors; The same power may be extended to cities and villages and to the various classes of personal property and to the property of individuals, firms and corporations so far as the raising of their assessment is concerned. The board's power is limited by the restriction that it shall not reduce the aggregate valuation of all the property of the state more than one per cent of the whole valuation. Prior to the meeting of the state board of equalization the tax commission has the power to raise or lower assessments, and after 1909 to assume the work of the board of equaliza- tion. The state auditor is required to keep a record of the proceedings and upon the adjournment of the board to notify the county auditors of the changes made in the assessments of the counties. The county audit- ors in their turn must transmit to' each town clerk a certified copy or abstract of the assessment rolls of such town as equalized by the county aria state boards of equalization. LEVY AND EXTENSION In the opening pages of this chapter the. levy of state, county and local taxes "is mentioned sufficiently to meet the demands of a synopsis. The general rule of levy, however, is laid down in the statement that "all taxes shall be levied or voted in specific amounts, and the rates per cent shall be determined from the amount of property as equalized by the state board of equalization each year, except such general taxes as may be definitely fixed by law." The levy is limited by the following restric- tions: •Sec. 419 Revised Laws 1905. MINNESOTA TAX COMMISSION. 21 state Lievy By legislative act. Cbtinty Levy Not to exceed more than 5 mills where the valuation is more than $1,000,000. Not to exceed $5,000 in amount where the valuation is less than $1,000,000, and the rate is not to be more than 1 per cent. Township Levy. 2 mills where valuation Is more than $100,000. Not more than B mills where valuation is less than $100,000. Boad and Bridges not more than 5 mills; Poor not more than 5 mills; School, additional to general 1 mill tax, not more than. 15 mills. School Districts State school tax, 1.23 mills; county school tax 1 mill. Independent districts additional to above a tax not ex- ceeding 8 mills. Common districts a tax not exceed- ing 25 mills (Sees. 1412-1415 R. L. 1905). Special dis- tricts, special provisions. Villages Limited to 2 per cent of valuation. Cities Charter limitations. Bonded indebtedness limited. The county auditor then makes out the tax lists according to the prescribed form, and to correspond to assessment districts. The rate per cent necesary to raise the required amount of the various taxes shall be calculated on the assessed valuation of property as determined by the state board of equalization. This part of the work of levying taxes breaks down every year because of the inability of the State board to finish its work in time to make it possible for the state auditor to certify the amount of assessment in any county. The. state auditor therefore estimates the state assessment. COLLECTION OF TAXES On or before the first Monday in January the county auditors deliver the tax lists to the county treasurers, who act a§ the receivers of taxes for the state and local governments. Personal property taxes become delinquent on March 1st next after they become due and after that date a penalty of ten per cent is added. The real property taxes may be paid, one-half before June 1st and the second half before November 1st. In case the first half is not paid before June 1st a penalty of ten per cent is laid on the whole amount of the tax. On the fifth of April of each year the county treasurer files with the clerk of the district court a list of the delinquent personal taxes not paid up to April 1st. _ Answers to the complaint must be filed with the clerk before the fifteenth day of the month, when the lists with warrants to the sherifif of the county are turned over to that ofiicer. Chattels and goods are then seized and sold ten days after their seizure if the tax and penalty are not paid. In case no chattels are found and the sheriff is satisfied that the taxes cannot be collected, he makes a return to the clerk of the district court showing his "doings in the premises." On or before June 10th the clerk must deliver the list to the treasurer, who delivers it to the county board with his certificate as to the amount of taxes and other facts known to him. The county board may then cancel the taxes. 23 PRELIMINARY REPORT OF THE As already noted, one-half of the real estate taxes become delin- quent on June 1st and the second half on November 1st. On the first Monday in January succeeding, the treasurer returns to the county auditor the tax lists, which are compared by the latter with the treas- urer's receipts on file in the auditor's office. One month later the auditor is required to file with the clerk of the district court a list of the delinquent taxes upon real estate in the county. This has the effect of the filing of a complaint in action against each parcel of land described in the list. Five days after, the clerk of the court returns the list to the auditor, who is then required to publish it in a newspaper selected by the county board. Such publication is regarded as legal notice and when complied with by the county officers according to statute, places the par- cels of land under the full jurisdiction of the court. Twenty days after publication, if no satisfactory answer has been made, the clerk enters judgment against each and every parcel of land upon which taxes are delinquent. On the second Monday in May the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years. In case bids do not equal the amount of the taxes and sale, the county auditor is, instructed to bid in the land for the state at such amount. If not re- deemed within three years, such lands become the absolute property of the state. In August of each year the county auditor must transmit to the state auditor a list of lands held by the state for the three year period. The sale of these lands then takes place in November and continues until sold, but they cannot be sold for less than the taxes and penalties, except where bid in by the state in 1901 or prior tothat date, when the auditor is authorized to receive one-half/ of the taxes. Other provisions exist which deal with the various steps and details of sales, refundments and transfers. RB-ASSBSSMBNT AND RB-VAliTJATION, Upon verified complaint the tax commission may- order reassess- ment of all real and personal property in any assessment district, when in the judgment of the commission such reassessment is advisable or necessary to the end that any and all classes of property in such assess- ment district shall be assessed in compliance with the law. II. GROSS EARNINGS TAX The gross earnings tax has, so far as railroads are concerned, a con- stitutional basis. The amendment of 1871 validated the provisions made prior to thai date for taxation on a gross earnings basis. Some parts ot railroad systems are either exempt from this form of tax or are sub- jected to a much lower rate because of statutes passed prior to 1871 or provisions granted in territorial charters. The total railroad mileage of the state is subjected to the four per cent gross earnings tax as estab- lii.hed by the constitutional provision and chapter 253 of the laws of 1903. MINNESOTA TAX COMMISSION. 33 The legislatures have endeavored to get the general public service corporations on a gross earnings basis, but in the case of sleeping car and telegraph companies the method of taxation still remains the ad valorem system. RAILROADS The gross earnings tax upon railroads is in lieu of all other taxes; it is not an exemption from all taxation, but a method of commuting. The railroads are required to make a true and just return to the railroad and warehouse commission of all gross earnings of their roads in the state. If the railroads elect to pay the tax semi-annually, on August 1st and February 1st, they shall make such returns on or before January 20th for the six months ending December 31st, and on or before July 20th for the six months ending June 30th. The railroad and warehouse commission then certify the returns of gross earnings with a statement of the percentage due upon them to the state auditor, who makes drafts upon the railroad corporations for the taxes due and places them in the hands of the state treasurer for col- lection. In the case of failure of companies to make proper returns, the state treasurer is authorized to lay a penalty of 35 per cent of the amount of the tax if the statement of gross earnings is not made within thirty days after notice has been given of the delinquency. If then no return has been made the state treasurer shall estimate from the best information obtainable the amount of the gross earnings and levy the tax with the penalty, as provided above. After March 1st, 'the tax remaining unpaid, the state treasurer and his deputies may distrain sufficient goods, chat- tels, or other movable property to pay the taxes. An additional penalty of five per cent is levied when payment is delayed beyond this date. EXPRESS COMPANIES Annually between January 1st and February 1st every express com- pany doing business in Minnesota must file; a statement setting forth the following facts: 1. Name of company, ' 2. Nature of corporation iand its domicile, 3. Location of principal office, 4-5. Names and postoffice addresses of officers. 6. The entire receipts, including sums earned whether actually re- ceived or not, for business done in the state, 7. Amount paid to railroad companies for transportation, 8. Net receipts of the company. The state auditor, to whom the statements are returned, shall be- tween March 1st and April 1st ascertain and determine the gross receipt's of every company. Failure to report on or before February 1st subjects the companies to a fine of $500, and $100 for each additional day's delay. A tax of 6 psr <^^i* 's laid on March 1st upon the receipts for business 34 PRELIMINARY REPORT OF THE done within the state. Failure to pay in the time indicated may result in the sale of property of companies to satisfy the tax judgment. FREIGHT LINE COMPANIES Special corporations and associations engaged in carrying freight are taxed by an act of 1907, chapter 350. In the month of January the officers of the freight line companies must file with the state auditor a report of the total gross earnings received from the operation of such freight lines within the state. The earnings must consist not only of receipts from business beginning and ending in the state, but also the proportion of interstate business that should be credited on the propor- tional mileage basis. On these earnings a four per cent tax is levied and the auditor 'is authorized to make draft on the companies on or before February 15th, which is placed in the hands of the state treasurer for collection. The failure to pay the tax within thirty days subjects the companies to a penalty of 10 per cent, and in case the fine and pen- alty are not paid, sixty days later the treasurer may seize the property of the company or companies and offer it at public sale. TELEPHONE COMPANIES Telephone companies are required to pay into the state treasury on January 1st in each year a 3 per cent gross earnings tax, which shall be in lieu of all other taxes and assessments. To ascertain the amount of such earnings the companies are required to keep an accurate account of such earnings and must furnish an abstract on or before December ITith to the state treasurer. ' The law provides that the governor may appoint an examiner if any question arises as to the reliability of the statement made by the telephone companies. ' GROSS EARNINGS OR AD VALOREM TAXATION In one instance the legislature has attempted to extend the principle of gross earnings tax to corporations other than railroads by passing an act which provided for a gross earnings tax, but which was hot oblig- atory since the constitution did not extend this form of tax to other corporations. By the device, of granting an option and letting the cor- poration determine the method of taxation, the legislature has provided for the taxation of the gross earnings of sleeping car companies. SLEEPING CAR COMPANIES The new act, chapter 453 of the General Laws of 1907, provides for optional taxation of sleeping car companies. In the language of the act, such companies may pay in lieu of all taxes and assessments upon all property within the state 4 per cent of the gross earnings derived from the operation of such sleeping cars, tourist, and parlor cars within this state. The gross earnings must also include the proportional inter- state earnings on the mileage basis. To avail themselves of this form of taxation the companies must file with the state auditor before June ]st the resolution of the board of directors setting forth their acceptance MINNESOTA TAX COMMISSION. 25 of this method of taxation. If the provisions of the act are not accepted, the ofificers of the companies must make a report to the state auditor for the year ending June 30th which shall show the number, class of cars and value of the cars, and the number of miles of track in and out of the state over which the cars are operated. The state auditor must lay this report before the state board of equalization, who shall determine the value of the properties owned by companies. TELBGKAPH COMPANIES Telegraph companies whose method of taxation has not been spe- cifically determined by charter or by laws providing for gross earnings shall file with the state auditor a statement showing these facts: 1. Number of miles owned, operated and leased, 3. Stations on each separate line, and total number of instruments, 3. Total miles in each division, number of wires, and cpunties thru which they extend. 4. Average number of telegraph poles used per mile. Upon receipt of the statement, the state auditor shall lay it before the state board of equalization at its annual meeting. They shall assess the telegraph, lines and determine the rate of taxation upon them. In case that any company fails to make the statement required by law, the board shall assess the lines of the company at an additional 30 per cent of the assessable value. The usual provisions are made for the collection of the delinquent tax. III. SHIPPING TONNAGE TAX The owners of sailing or steam craft hailing from any part of the state employed in the navigation of international waters may file annu- ally on July 1st with the state auditor a verified statement setting forth the name, owner, port and registered tonnage of the craft, and thereupon pay into the state treasury a sum equal to three cents per net ton of such registered tonnage. Such payment shall be in lieu of all other taxes. One-half of the tax collected shall be paid to the treasurer of the county wherein the port of the craft is located. IV. INHERITANCE TAX After many vicissitudes the present inheritance tax was passed. The law is known as chapter 288, General Laws 1905. All inheritances, devises, bequests, legacies and gifts whose value exceeds $10,000 shall be taxed on the following rates: Over $10,000 and less than $50,000, at 1^ per cent; $50,000 to $1000,000, at 3 per cent; $100,000 or over, at 5 per cent. Such taxes are due and payable at the expiration of one year from death of owner. Administrators, executors or trustees are required to pay the tax before the property is delivered to the heirs. If the tax is not paid one year after the death of owner, a penalty of 7 per cent per annum is added 26 PRELIMINARY REPORT OF THE to the amount of the tax; if the delay is due to difficulties in dosing the estate, the rate of interest is placed at 6 per cent. The tax is made payable to the county treasurer, but the sum must be paid into the state treasury before the settlement of the estate is finally made. V. MORTGAGE REGISTRY TAX The last legislature pased an act under the title. of chapter 528 of the General Laws of 1907 which relieved mortgages from taxation as credits and imposed upon such forms of property a registry tax of 50 cents on each $100 of the mortgage in lieu of all other taxes. The tax imposed by this chapter must be paid to the treasurer of the county in which the mortgaged land or some part of it is situated at the time of the filing of the mortgage. The treasurer endorses his receipt on the mortgage, countersigned by the county auditor, and the presentation of the receipt is authority to the register of deeds to register the mortgage. Where lands are situated in more than one county, the treasurer of the county to whom the owner has applied must pay- the amount to the state treasurer, who shall place his receipt upon the mortgage and present it to the state auditor for his counter-signature. When these preliminaries have been done, the mortgage may be recorded in any county of the state. This act was approved April 33, 1907, and provided that mortgages not recorded prior to April 30, 1907, shall be taxed as provided by law under the ad valorem principle of assessment for this year (1907), but if registered after that date they shall be exempt from taxation. VI. SUPERVISION OF THE TAX SYSTEM Under the provisions of chapter 408, General Laws of 1907, the tax commission created by that act has general supervision over the assess-' raent and levy of taxes and taxing officers. The commission has the power and authority to direct proceedings against public officers and officers and agents of corporations who fail to comply with the laws relating to taxation; to require the reporting of information, both by public officers and individuals; to" summon witnesses'; to visit the coun- ties of the state; to investigate the tax laws of other countries and states; to order reassessments; to receive complaints, and to exercise the powers of the board of equalization on or before the sitting of that board. * * * * The foregoing presentation of the tax laws of Minnesota is an out- line showing the main features but of necessity omitting many details. MINNESOTA TAX COMMISSION. 87 CHAPTER IV. THE ASSESSMENT OP PBOPBRTT The basis of taxation is valuation. Even in the instance of the in- come, inheritance and habitation taxes, as well as in the case of the general property tax, it is essential to secure a basis of valuation. The general property tax succeeds or, fails with the task of assessment. As already shown, the general property tax is the principal basis of revenue for the local governments, and furnishes a very la.rge percentage of the receipts of the state government. Briefly defined, this tax consists in the listing of all property according to its value, and the taxation of the proprietor on that value. All property, both real and personal, in a community, is converted into terms of money and its money value is accepted and used as a basis of the taxation of such property. The evils of the general property tax center in the process of assess- ment. Under present conditions the assessor is forced to rely either upon the declaration of property by citizens, or by the viewing of it to set his own value upon it. Failure to place a full value upon property in accordance with the principles of this tax results in varying processes in different assessment districts, and in consequence in inequality of taxation. In the determination of this tax, the work of assessors and town boards of review is fundamental, for upon them depend proper assessment and the establishment of equality and justice among individ- ual tax payers. The tax commission was established too late to reach the assessors in time to eflfect any general betterment of assessments for this year, but the town boards of review were urged to fulfill their functions, and letters were sent to them thru the county auditors calling their atten- tion to the important place they occupy in the scheme of taxation, and asking them to go carefully over the entire assessment and make such corrections and revisions as would fairly equalize assessments between individuals in the various districts. The letter sent them was as follows: June 20, 1907. To Town Boards of Review: Gentjemen — The importance of proper assessment and egijaUzatlon of taxes between Individuals cannot be overestimated. The performance of this function rests largely upon the Town Boards of Review throughout the state. No thorough going assessment, and in consequence fair taxa- tion, can result if the Town Boards fail to perform their work. The Tax Coijamission therefore calls the attention of every Town Board of Review to Section 847 of the Revised Daws of 1905. "The town board of each town, the assessor, clerk and president of each village, and the assessor, clerk and mayor of each city * • « shall be a board of review. Such board shall meet on the fourth Monday of June (this year June 24th) at the office of the clerk to review the assessment of property in such town or district, and they shall immediately proceed to eicamine and see that 38 PRELIMINARY REPORT OF THE all taxable property In their town or district has been properly plac-jd upon the list and duly valued by the assessor." We are aware that it has frequently been the custom of Town Boards of Eeview to treat this duty as merely formal and accept the valuations returned by the assessors without examination or correction. "We urge upon you the desirability of your Board going carefully over the entire assessment and making such corrections and revisions therein as will fairly equalize the assessments between individuals in your town. The assessment of property cannot legally go to the County Auditor until reviewed by the Town Board. BespectfuUy yours, (Signed) FBANK L. McVJET, Chairman. EUKARD HURD, Secretary. The number of assessment districts in this state is something over 2500 and the number of assessors about 100 greater than this number. Numerous complaints have reached the commission relative to the assessment of property in various parts of the state, but in one instance only were the complaints sufficiently verified and maintained by a state- ment of facts to justify the ordering of a reassessment of property within the district. In the instance of Belmont township, Jackson county, low assessments and omissions of property in that district have been in vogue for a number of years, resulting in inequalities between townships. This fact was set forth by the county commissioners of Jackson county, and the commission ordered a reassessment of the town- ship and appointed as assessor Mr. Ole O. Solem of Windom, Minne- sota. The result of this assessment is seen in the figures given below: Amount of reassessment $54,356 Amount of original assessment 31,866 An increase of $22,490 (70.5%) Another example of the method of assessment can be given from one of the assessment districts illustrative of the carelessness and injustice which has developed in the assessment of personal property in certain parts of the state. The assessor, in determining the value of horses owned by a person living in his district, would assess for one horse if the person owned two, for three if he owned five, for five if he owned seven, and so on, thus creating a condition of inequality thruout the county. Under chapter 87 of the General Laws of 1907, the auditors of counties are given the power to refuse to accept the assessment books returned by assessors if not found in proper form. If found in proper form, the auditor must issue to the assessor a certificate setting forth such fact. The assessor then files the certificate with the town clerk of his town and is paid his compensation; but if he does not receive such certificate indicating the satisfactory completion of his books, com- pensation cannot be paid for his services. This act ought to better con- ditions, providing the county auditors enforce it. On July 10th the commision sent to the county boards of equaliza- tion a letter calling their attention to the important place that they MINNESOTA TAX COMMISSION. 29 (.'■t-.uov in the taxing machinery of assessment and valuation and ask- "le for their co-operation in the work of equalizing assessments. While nothing definite can be stated as to 'the outcome of these letters, never- theless the commission feels that some greater sense of responsibility and share in the work of carrying on the business of taxation has prevailed among the boards of review and equalization in .the different towns and counties of the state. The letter to the county boards was as follows: July 10, 1907. To County Boards of Equalization: Gentlemen — The Tax Commission recognizes that the County Board of Equalization is an important link in the taxing machinery of assessment and valuation, and feeling that there should be the fullest co-operation and the best of feeling between the Boards and the Commission, we take this opportunity of extending greetings and becoming acquainted. The equalization of assessments for this year is confined in the main to personal property, though valuations of real estate, which in your opinion are too high or too low, may be changed. It is desirable that as mucli personal property should be placed on the assessment rolls as compares in some degree with the wealth and standing of the community. The returns of assessors and town boards of review will be in your hands on the 15th instant. We realize that your task is a difficult one; all that the Commission and the people of the State ask is a careful performance of duty and a common sense and just consideration and equalization of the assessments which come before you. Respectfully, THE MINNESOTA TAX COMMISSION. (Signed) Frank L. MeVey, Chairman, Rukard Hurd, Secretary. The assessment of the property of corporations has always been a difficult matter and unsatisfactory in the returns that have been secured in the past. The law, as it is set forth in sections 821 and 838 of the Revised Laws of 1905, has in a large measure been disregarded by the assessors of the state. Corporations, companies and associations have generally been assessed the same as individual, and not in accordance with section 838 of the Revised Laws of 1905. From the point of view of this part of the law, it is expected that the assessor will not only assess the real and personal property of the corporation, but in addition to that he shall secure a statement setting forth the follow- ing facts : 1. The name and location of the association, 2. Amount of capital stock authorized and number of shares into which it is divided, 3. The amount of capital stock paid up, 4. The market value (if no market value, then the actual value) of the shares of stock, 5. The value of its real property, if any, 6. The value of its personal property, 7. The total amount of indebtedness, except the indebtedness for current expenses, excluding from such expenses the amount paid for the purchase or improvement of property. 30 PRELIMINARY REPORT OF THE The aggregate amount of the fifth and sixth items is deducted from the total amount of the fourth item and the remainder, if any, is listed as bonds or stock under section 835, item S3. The purpose of this section is to place upon the tax rolls what might be termed surplus values. Where the capital of a corporation is invested wholly in real and personal property and there is no excess of stock beyond the amount of such investment, no additional values are entered under item 23, and the corporation is taxed upon its personal property and real prop- erty. As a matter of fact, however, very few of the assessors have been able to get complete returns under the provision of this act, so that the information concerning proper assessment of corporations in this state is at present difficult to secure. Another element which appears in the assessment of property under the general property tax is the exemption of property from taxation. The law requires that the property exempted from taxation shall be listed in the name of its owner and returned to the auditor in the assessment books, just as other forms of property are returned; but as a matter of fact there' is a great deal of property, which, while legally exempt, is not returned to the auditors for their records. The' abuse of the $100 exemption ,in the matter of personal property is still more extended. In many instances assessors have failed to place upon the assessment rolls property whose valuation they thought was less than the amount of exemption, and in other instances they have been known to deduct the sum of $100 from the amount of the assess- ment at the time the assessment was made. Both of these acts are wrong and result in inequality. The auditor alone has the power to grant the exemptions mentioned in the law, and in order that it may be done correctly all property of whatever value should be listed. Nor are some of the auditor's offices altogether free from the charge of carlessness. An examination of many real property assess- ments for the years 1902, 1904 and 1906 from a number of the coun- ties disclosed numerous errors in changing the valuations returned by the assessors to the valuations fixed by the state board of equalization, on which the taxes were levied. These errors Varied from a few dol- lars in amount to $1,300 either above or below the correct valuation. In one county, the state board ordered a raise of 15 per cent in the valuation of real estate for the entire county with the exception of the county seat. The county auditor, however, raised the valuation of that city as well as that of the county. In the work of county boards of equalization certain restrictions upon their action are clearly understood. Thus county boards cannot reduce the aggregate of per- sonal or real property returned by assessors. They cannot cancel assessments of property in any given class, nor can they order the assessment of omitted property — this is a function of the auditor. In the equalization of this year's personal property assessment, the county board of Aitkin county reduced the aggregate value of personal prop- erty in the county; the Beltrami county board did the same thing; the Blue Earth county board reduced and cancelled assessments of MINNESOTA TAX COMMISSION. 31 individuals; the Carlton county board reduced the assessment of a merchant on account of a fire after the assessment had been made — this was an abatement matter; the Cass county board fixed the valua- tion of a lumber company and of a bank — this was a function of the auditor; other counties fixed assessments upon omitted property. So down the list the neglect to follow the law continues, with detriment to the work of assesment. Only clear understanding of the law can prevent mistakes and possible legal embarrassments. These examples disclose some of the difficulties of administration. Unquestionably every taxing officer should exercise greater care in the work he is doing. As stated in the beginning of this chapter, proper assessment is fundamental in the determination of the general property tax. In the hope of showing what can be done under the best circumstances with the general property tax, at the time of the next assessment mem- bers of the commission expect to visit every ' county in the state and talk the situation over with the assessors and taxing officers, with the expectation of securing a more careful and satisfactory assessment of property. It is hoped that the results from these visits will be mani- fested in a greater equality of assessments in the different counties and that the boards of equalization will not be called upon to the degree that they have in the past to struggle with a practically impos- sible, problem. The work of the state board of equalization in this connection should be mentioned. This board consists of earnest and able men who generally have had considerable association with matters of busi- ness and affairs, but the failure of assessors to list personal property in accordance with law and properly to value both real and personal property presents a problem which is practically impossible of solu- tion by any method of equalization devisable. The failure of assessors to list personal property under the proper items in the schedule makes it impossible to equalize in anything like a satisfactory way the differ- ences and variances in assessment of the various counties and assess- ment districts. Under the present conditions the state board of equaliza- tion meets for about one month in the year, not only for the 'purpose of securing greater equality and justice between the different counties and assessment districts, but also for the purpose of determining the assessment of the state. Upon this assessment depends the state rate of taxation. The law requires the state auditor to return the rate to the county auditors early in the month of October. The result is, that for years the state auditor has been compelled to estimate the amount of assessment, so that one of the functions of the state board of equal- ization, that of determining the assessment, is practically of no avail under the existent machinery. In fact, the process of equalization can- not under any conditions or circumstances compensate for inadequate; unscientific and unsatisfactory assessments by assessors in the local districts. 32 PRELIMINARY REPORT OF THE CHAPTER V THE VALUATION OF IRON ORE PROPERTIES Three resolutions dealing with the valuation of the iron ore prop- erties of Minnesota were introduced in the legislature of 1907. The first of these, offered on April 4th, was the resolution prepared by the joint legislative committee of the house and senate appointed to in- vestigate the best method of taxing the iron ore lands witRih the state of Minnesota, pursuant to a resolution which recited, among other things, that the ore lands did not bear their just share of taxation and were grossly undervalued for that purpose. The resolution went on to say, further,, that all iron ore land should be taxed on an ad valorem basis, and that the total taxable value of such lands should be placed between $310,000,000 and $250,000,000. On the same day Mr. Jefferson offered a resolution instructing the state board of equaliza- tion to fix the valuation of the iron ore properties at not less than $300,000,000, and further stating that copies of. the resolution should be sent to the governor of the state, state auditor, and attorney general as ex officio members of the board of equalization. These resolutions, under notice of debate, went over until another day. The third reso- hition, which was the only one of the three adopted, was offered on the 34th of April by Mr. Lennon, and stated that from the information gained by the report of the investigating committee on iron ore lands, "it is the sense of the House that the assessment on such lands should be raised to $225,000,000, approximately.'' The passage of this resolution by the house and the presentation of the others in the legislature brought the matter of the assessment of ore lands to the consideration of the recently created tax commis- sion. Upon the adjournment of the legislature two members of the house, Messrs. Bjorge and Jefferson, presented a verified petition to the tax commission calling upon them to examine the facts and make a valu- ation of the holdings known as the iron ore properties. The petition ir. set forth as follows : State Capitol, St. Paul, Minn., April 24th, 1907. To the Honorable S. Lord, F. L. MoVey and O. M. Hall, Members of the Minnesota Tax ComnJission; The petition of the undersigned, H. O. Bjorge and H. H. Jefferson, re- spectfully states' and shows to your honorable body as follows, to- wit: 1. That your petitioners are members of the House of Representa- tives, and that they have been regularly in attendance upon the thirty- fifth session of the legislature. That during all of said time they have given special attention to the proper manner of taxing the iron ore prop- erties in the northern part of the state, so that the same might bear their just and equitable proportion of the burden of supporting the state and local governments. MINNESOTA TAX COMMISSION. 33 2. That early in the present session of the legislature Senators Cooke, Smith, Laybourn and V. L. Johnson and Representatives Zelch, Wells, Wright, Miller and E. M. Webster were duly appointed a joint committee to investigate, on behalf of the legislature, the best methods of taxing the iron ore properties. That there was submitted to the said committee a large amount of testimony bearing upon the said iron ore properties, the amount of iron known to be in the ground, the quality and merchant- ability thereof, the expense of mining the same and shipping and deliver- ing the same at the terminal markets therefor. That thereafter the said joint committee made a report to the legislature, said report being signed by all the members of said committee, except Senator Johnson, setting forth their findings and recommendations. 3. That, among other things, the said joint committee found that there is now in sight on the Vermillion and Mesaba ranges alone 1,400,000,000 tons of iron ore, and that in the year 1906, there was paid in all taxes upon said ore properties only the sum of .?1,500,000 for all purposes, state and local, and that of the said sum approximately $196,000 was paid to the state as state taxes. 4. That the record of the testimony taken by and submitted to the . said joint committee is now on file with the secretary of the Senate. That the same shows that the said iron ore properties are now and have been for many years last past grossly undervalued for purposes of taxation. That the said committee was convinced of that fact, and that one of the ' conclusions set forth in their said report is to the effect that the said iron properties "should be largely increased above their present valuation." 5. By reason of the premises, your petitioners, on their information and belief, futher aver and charge the fact to be that the said iron ore properties, and all thereof, are not now and have not been during any of the years herlnafter mentioned assessed for purposes of taxation at any time 'more than one-fifth of the value which should have been during all of said time, and which ought to be now placed upon them for purpo.ses of taxation. Wherefore, your petitioners respectfully pray that you will proceed under and according to Sections 854 to 858 Inclusive of the Revised Laws of Minnesota for the year 1905, as amended by the terms of the act cre- ating the Minnesota Tax Commission, of the General Laws for the year 1907, to appoint some competent citizen or citizens of the state, not a resident of either or any of the counties wherein the said iron ore proper- ties or any part thereof are situated, as examiner or examiners to ascer- tain the character, location, value and ownership of the said iron ore prop- erties and all thereof, for the puiTOse of securing a, revaluation and re- assessment of said poperties and all thereof for the years from 1896 to 1906 inclusive. Respectfully submitted, ■ Signed) H. O. BJORGE, R. H. JEFFERSON. STATE OP MINNESOTA, I County of Ramsey. J On the 24th day of April, 1907, before me personally appeared H. O. Bjorge and R. H. Jefferson to me known to be the persons described in, and who executed, the foregoing Instrument, and acknowledged that they executed the same as their own free act and deed. fSlgned) H. O. BJOBGE, R. H. JEFFERSON. Member of the Legislature, 17th District. Subscribed and sworn to before me this 24th day of April, A. D. 1907. (Signed C. H. MELBT, My commission expires Dec. 31st, 1908. 34 PRELIMINARY REPORT OF THE Under the law real estate assessments were made in the even num- bered years. To change the values of such extensive properties raised a question of the authority of the commission or state board of equal- ization to alter the real property assessment of 1906. The decision of Attorney General Childs made in 1893 maintained that the assess-, ment could not be disturbed until the next assessment period. In doubt upon this important point, the commission referred the matter to the attorney general's office and received the following reply, which sets forth the views of the attorney general on the question of re- assessment: Minnesota Tax Commission, July 17, 1907. Capitol, St. Paul, Minn.. Gentlemen — This office has for acknowledgment your favor of the 15th Inst., in which you ask for the opinion of this office on the foUowlngr questions: First. "Has the State Board of Equalization power and authority of revising and reconsidering^ the assessment of real estate In odd numbered years?" In answer to this question, I would say that this office is of the opinion that the State Board of Bqualizatlon has power to equalize real property valuations in odd numbered years, subject to the" rules enumerated In Section 863 of the Revised Laws, 1905. We are aware that General Childs on September 9th, 1893, rendered an opinion under the same statutory provisions as those now involved. In which he took a position contrary to the foregoing, but notwithstanding our regard for his high legal attainments, we are constrained to differ with him on this point. Section 863 provided Inter alia: "The board shall meet annually on the first Tuesday of September, • • * and compare the returns of the assessment of the property In the several counties, and equalize the same at its true and full value, subject to the following rules: 1. They shall add to the aggregate valuation of the real property of every county, which they believe to be valued below its true and full value in money, such per cent as will bring the same to Its true and full value In money. 2. They shall deduct from the aggregate valuation of the real property of of every county, which they believe to be valued above its true and full value in money, such per cent as will reduce the same to its true and full value in money." The mere fact that an Improper valuation had been put on real prop- erty at the time Jt was listed (during the even numbered year) should not result in the continuance of the improper valuation for another year after the attention of the State Board shall have been directed to a sub- ject which might have escaped its attention the preceding year. Second. Tou further ask for the opinion of this office as to whether the Tax Commission under Subdivisions 4 and 6, Section 12 of Chapter 408, Laws 1907 has the power of revaluing property at any time prior to the meeting of the Board of Equalization. In answer to this second question, I would say that it lf3 the opinion of this office that the State Tax Commission would have the power to raise or lower the assessed valuation of any or all real and personal prop- erty, assessed for taxation for the current year, at any time after the county boards of equaliziation have completed their duties In regard to the equalization thereof and prior to the meeting of the State Board of Equal- ization, subject to review by the latter board. Very truly, (Signed) B. T. YOUNG, Attorney General. Per C. Louis Weeks. MINNESOTA TAX COMMISSION. 35 The problem of taxing the iron ore properties having come before the tax commission, two questions required early consideration — one, how to ascertain the value of such properties; and the other, what basis of valuation would be accepted as a means of getting at the value. Upon the method of procedure two limitations were placed — one of the constitution and the law, in which the principles of the general property tax had been laid down; and the other, the nature and character of the industry itself. Many opinions existed among mining men, state officers, mem- bers of the legislature, and the public generally, as to the value of ore in the ground. The values were . stated to be for ore in the ground from five cents to one dollar per ton. Even mining men them- selves placed the values for taxing purposes at amounts varying from two cents to thirty cents per ton. There was therefore little in the form of definite information to be had regarding the basis of taxation of iron ore properties. The method of making the assessment of properties on the ranges was the outcome 'of experience. The attempts of assessors to value iron ore properties was accompanied by complaints of inequalities among mine owners that finally created a sort of de facto board of equaliza- tion, which determined the value of the different operating mines ac- cording to output. This system, while unsatisfactory from the point of view of equalization of values, was accepted by the mining men as more satisfactory than the valuation ma"de under the assessing machinery of the local governments. Every two years the mining representatives met at Duluth and distributed the real property assess- ment over the operating mines according to their output. The small mines were the losers and the larger and more valuable mines the gainers by this method of valuation. Prior to 1897, the tax levied upon the mines of the state was at the rate of one cent per ton of output. This law was repealed and the tax determined by the assessed value of the mining property. The commission therefore had no cri- terion by which to determine the values. Prior to 1897 the tonnage tax, after that date the valuations, continually shifted with the growth of thie properties, and the distribution to mines according to output prevented the establishment of any principle of local assessnjent. A word of comment regarding the extent and method of operating the properties will bring out the difficulties of assessment more clearly. Iron ore beds in the state of Minnesota are found in St. Louis, Itasca, Lake, Cook, Otter Tail, Aitkin, Morrison and Crow Wing counties. Three distinct ranges have been opened — the Mesabi, the Vermillion, and the Cuyuna. The Mesabi range extends through the entire width of St. Louis county into Cook and Itasca counties. It is about one hundred miles in length and from two to ten miles in width. The area covered by, it is about four hundred square miles. The Ver- million range extends from Ely to Tower, a distance of thirty miles. The Cuyuna range, only indefinitely ascertained, extends through the counties of Aitkin, Crow Wing and Morrison. The width of this range 36 PRELIMINARY REPORT OF THE is unknown. A fourth body of ore has been discovered in Otter Tail county. The Vermillion range was opened in 1884, the Mesabi in 1892, and the Cuyuna in 1905. The discoveries in Otter Tail county have been made in 1907. Professor Van Hise, in speaking of the Mesabi range in his letter of transmittal of the monograph on the Mesabi to the bureau of the United States geological survey said: "Discovered only about ten years ago, in the early nineties, the Mesabi^ district has to-day no rival in its production or reserve of iron ore. The geo- logical succession in the district, the unusual size, shape, and Structure of the ore bodies, their manner of development, and the peculiar and rapid methods of exploitation of the ore, all present features of un- usual scientific and economic interest." The ore body on the Vermil- lion range varies from 10 to 20 feet in thickness to 100 to 135 feet, and there are some instances where the depth of the ore is as great as 500 feet. It is not to be understood, however, that these ore bodies are of the same structure throughout and that obstructions of rock are not to be found running through them. The most remarkable example of ore depth has been found in the recent discoveries made in Otter Tail county, where some borings have indicated a thickness of 805 feet. This ore, however, is mixed with sand, and has a 40 per cent iron content. -Three general methods of mining are employed in getting the ore out of the ground: 1st. The open pit, or steam shovel method of mining. The over- burden is stripped from the ore with steam shovels, and while the thickness of the drift has in the past only been removed up to the thickness of the ore, there have been instances where even a greater depth of overburden has been removed in order to get out the ore. Tracks are built out on the ore deposits and the steam shovels make p. cut through the ore. The shovel is then set over against . the bank made by the recent cut and another slice is taken off and loaded onto cars, which are run into the cut already made. As the work proceeds, the deposit has the appearance of a series of terraces, and on each of these a number of steam shovels, may be worked at one time. The best examples of such mining are seen in the Mountain Iron, Mahon- ing and Biwabik mines. More than half of the ore now mined on the range was taken out by this process. 2nd. A second method is known as milling. The drift of over- burden is removed, as in the case of the open pit method. A shaft is sunk along the edge of the wall rock down to the level of the ore deposit and cross cuts are run into the ore from the shaft. Uprises without timbers are made and the ore received at the surface is pushed down the chutes into cars below. It is then trammed to the shaft and hoisted to the surface. About 7 per cent of the ore is mined by this method. 3rd. A third method, known as the underground, includes the systems of caving, slicing and room mining. Shafts are sunk into the ore near the wall rocks and extending pretty well down to the bottom MINNESOTA TAX GOAIMISSION. 37 of the deposit. Cross cuts are run diagonally and at right angles into the body of the ore. Raises are sent up to the surface of the deposit and the ore drawn in from the top by drift slicing. As the levels are removed the surface is allowed to cave in until the ore has been taken out to the base of the deposit. In the instance of room mining, open- ings of three or more sets called rooms, from twenty to forty feet wide, are run up from the main drift to the top of the deposit, the sides being lagged. Pillars of ore are left. The drift above is allowed to cave in, filling the rooms. The pillars are then taken out by slicing, either from above or bejow.* The open pit method of" mining is far the cheapest, the underground the most expensive, and the milling method intermediate. The open pit method saves all the ore and permits sorting without the expenses of lighting, timbering, and large forces of men. The open pit method is limited, however, by the grade of the road for hauling, by the ex- tent of the ore body and the depth of the overburden. While the annual production is large, the capital required to carry on the stripping is extensive. By the underground method there is little outlay. The mine can be worked the year round, and the operator gets a return that goes toward the expenses from the start of the enterprise. The milling method costs less than the underground, but it has some of the disadvantages of both the underground and the open pit methods. The' tendency, however, is markedly toward the increased use of the steam shovel in the mining of ores on the Mesabi. The iron ore properties are held in fee and in lease. Ownership in fee, since the increased value of the iron properties, has in a large measure ceased to be the principal method of controlling iron proper- ties. The investment of capital in fees creates a permanent interest charge, which mining companies are very anxious to avoid. The con- sequence is, that leases are made on a tonnage basis, by which the lessee agrees to pay a certain sum for every ton of ore that he takes out of the ground. The interests of the fee owner usually are guarded by the royalty on a minimum tonnage. Sub-leases are the rule, rather than the exception, the owner of the original lease sub-letting it to some operating company and receiving as his part of the transaction one, two, three, or even five cents on the tonnage put out by the operators. The problem before the tax commission was how to assess these properties, vast in extent and great in value. The first step was to secure information. Consultation with state officers, the collection of books, pamphlets, maps and newspaper clippings upon the iron prop- erties, the securing of state documents and the reports of committees, were the first steps towards getting information. After careful con- sideration of the situation and the problems involved, the commission sent, under date of June 18th, a list of questions to the various com- panies engaged in the, business of iron mining in the state of Minne- sota. These questions were so framed as to cover every impprtant •Leith, Mesabi Iron Bearing District, pp. 281-283. 38 PRELIMINARY REPORT OF THE phase of the mining industry, and the hope and expectation was, to secure a large amount of information regarding the cost of operating, output, nature and character of ores, method of mining, and nature of ownership. The request for information was as follows: The Tax Commission has under consideration the question of valuing for taxation purposes the iron mines and ore bearing properties located in the state. To this end and in order that there may be no injustice or discrimination, all owners of iron ore and mine operators are requested to co-operate with the Tax Commission and furnish the following data, as of May 1, 1907: A. ShippiniT Mines. 1. List and description of properties owned. 2. List, description and terms of properties leased and controlled. 3. Estimated tonnage in mine or property. 4. Classification of ore bodies. 5. Physical characteristics of ores. 6. Mining and other operating cost. 7. Value of structures and equipment. 8. ffearly shipment records since opening of mine. 9. Annual receipts from sale of ores. 10. Amount of ore in stock pile. B. Nou-Shippingr Mines. 1. List and description of properties owned! 2. List, description and terms of properties leased and controlled. 3. Estimated tonnage in mine or property. 4. Classification of ore bodies- 6. Physical oharaoterlstics of ores. 6. Mining and other operating cost. 7. Value of structures aiid equipment. C. Mine Prospects. 1. List and description of properties owned. 2. List, description and terms of properties leased and controlled. 3. Estimated tonnage in property. 4. Classification of ore bodies. The Commission will appreciate any other information that will assist in determining the value of the property. It is the purpose of the Commission to have such property assessed and taxed on an equal basis with other property throughout the state. The Commission desires that this information be placed in their hands on or before July 15, 1907. Very truly yours, (Signed) EUKAED HUBD, Secretary. After a great deal of correspondence, the commission received late in August returns from practically every mining company engaged in operation and from individuals owning iron properties. This data was supplemented by information gathered by the conimission during its visit, to the range in the first half of August. Through this visit the commission became familiar with types and locations of mines, char- acter of, ore, and general conditions existing iii the mining business. Meantime the questions of cla.ssification, analysis, and value of these properties were being considered carefully by the commission. The differences existing between mines in their geological conditions, diffi- culty of mining, character of the ore, and the nature of mining rights. MINNESOTA TAX COMMISSION. 39 made it impossible to consider all mineral properties as belonging to the same group. For the purpose of making some distinction between the diflferent mines and prospects, five grades of operating mines were created and four grades of prospects. These grades were determinecj? by facts secured through the data furnished by the mining companies and the observations of the commission. The first grade of operating mines included those that were operated at a low cost per ton and were putting out good grades of ore. A distinction was made between the mines in the first grade in that practically no mines approached the Mahoning and Hull-Rust in ease of operation and character of ore. Somewhat more expensively operated mines, though distinctly above the second grade, were placed in the 1-b class. These were mines like the Biwabik, Mountain Iron, Burt-Pool and Morris. The remaining grades of operating mines were determined by the cost of operation, returns, and grades of ore. The prospect group was divided into four classes, depending upon the stage of their advancement toward an operating mine; thus the first class of prospects were properties on the verge of mining operations. Good examples of this class are to be found in the instances of the Gilbert, Canesteo, Frantz, Iroquois, and certain parts of the Hull-Rust and Mahoning properties. The second class prospects were those properties that had not been advanced so far on the road to operating mines, but upon which drilling and test- ing had demonstrated the presence of ore in paying quantities. The third class consisted of forties in the neighborhood of good tonnage properties. In the fourth class the ore land acreage was placed, since it had a more or less speculative value. The last of August the commission sent notice to the owners of iron ore properties calling upon them to appear on September 5th at 10 A. M. in the rooms of the tax commission at the capitol in St. Paul and show cause why the valuations of the mining properties should rot be materially increased.* At the meeting, which was attended by • August 27, 1907. , Dear Sir — Complaint has been made that the existing assessed valua- tions for purposes of taxation of the iron mining properties controlled by you is disproportionate to and below the average taxable values of other •real estate in Minnesota. Therefore you are hereby notified and requested to be and appear before this Commission at its offices in the State Capitol in the City of St. Paul, Minnesota, on Thursday, the 5th day of September, A. D. 1907, at 10 o'clock A. M., and then and there show cause, if any there be, why the said assessed valuations of said properties should not be so increased as to be substantially equal to the average .assessed valuation of other reil property in this State. If It be more convenient for you to so appear at any time prior to the date aforesaid, the Commission will be pleased to accommodate you in the matter. Tours respectfully, (Signed) PRANK L. McVET, Attest by Chairman. RUKARD HUED, Secretary. 40 PRELIMINARY REPORT OF THE representatives of practically' all mine owners and operators, presented its scheme of clasification and a tentative list of valuations. Frank discussion and criticism followed, bringing out many valuable sugges- tions and much new information. The hearing was continued over to the following Monday, when the Commission presented the final class- ifacation, rates, and valuation of the iron ore properties. MEMOEANDA FOR DETERMINING VAI^UATION OP MINING PROP- TIES. The factors taken under consideration in the valuation of mining prop- erties are as follows: 1. Geological conditions. 2. Difficulty of mining. 3. Character of the ore. 4. Character of mining rights. Mining properties are divided Into two grand groups — operating mines and prospects. I. For the purpose of determining the valuation of operating mines, they are classed under five groups, as follows: Class 1. (a) Properties where mining is comparatively inexpensive and the ore high grade. (b) Properties where mining is comparatively inexpensive and the ore of lower grade. Class 2. Properties where mining is somewhat more difficult and mining cost greater than in the case of Class 1, and the ore of mixed grade. Class 3. Underground properties where the expense of mining is compar- atively low for that kind of mining and the ore of high grade. Class 4. Underground or milling pit properties of distinctly second grade, determined by a higher cost of mining and lower grade of ore than in the case of Class 3. Class 5. Mines of inferior character where expenses of operation are high. II. For the purpose of determining the valuation of prospects, they are classed under four groups, as follows: Class 1. Lands that have been drilled and test-pitted, and where stripping of the overburden has been carried on. In other words, where the property is about to become a mine. Lands that have been drilled and test-pitted, and ore found in some abundance. Unexplored lands near good mining properties. Lands that have not been explored, but are in the well known ore belt. Bates of Valuation — Per Ton In the O-roiuid. Class 2. Class 3. Class 4. Class 1 Class 2 Class 3 Class 4 Class 5 (a) 33c (b) 30c 27c 23c 19o 14c Prospects 15c 10c 8c 93 to $60 per acre MINNESOTA TAX COMMISSION. 41 In the determination of the rates, the commission was confronted by a number of serious problems — how to get a taxable valuation of iron properties that would be fair to the state and to the owners of the properties. The rates arrived at were in the main determined by several factors:* 1st. The difference between the cost of mining and the average price of ore during the last three years, 2nd. By the present worth of the difference for a period of twenty years on a basis of a four per cent rate of interest, 3rd. By the percentage of the assessed valuation of real property in the state to the full value of such property. The fact that the differences in mining cost very greatly with the different properties, due to management, condition of the mine, pres- ence of water, depth of ore, character of equipment, grades and loca- tion of ores, required the creating of more than one class of miningi properties. The classes referred to in the' memorandum above were created and the rates estblished for them were determined as far as possible by the differences between mines in cost of operation, diffi- culty of mining, and grade of ore. This method of valuation left much to be desired, but no better one was suggested at the hearing of mine owners, and it was the best that the commission could do under the ad valorem requirements of the law. The report submitted by the mining companies and the owners of iron properties in the northern part of the state indicated 1,193,509,757 tens of ore. This ore is owned and controlled as shown in the table given below: All Companies. Oliver Iron Min. Co. Proportion. Class. No. Tonnag'e. Rate. Valuation. No. Tonnage. Valuation. 1 2 43,185,685 33 $14,251,276 1 18,185,685 $6,001,276 1-b 4 66,442,923 30 19,932,876 2 61,442,923 18,432,876 2 4 25,176,067 27 6,797,538 4 22,676,067 6,122,538 3 27 138,845,839 23 32,134,497 15 83,013,290 22,262,255 4 28 91,494,762 19 17,653,975 5 34,492,748 6,553,640 5 ..28 105,821,134 14 14,561,749 6 60,666,159 8,493,283 PI 25 271,863,523 15 40,779,516 16 212,522,123 31,878,316 >2 41 204,635,249 10 20,483,518 34 182,765,260 18,296,519 P3 99 244,504,575 8 19,490,345 93 237,004,575 18,960,345 P** 4 540,000 $186,204,002 176 912,768,830 $137,562,048 Totals ..262 1,192,509,757 $186,204,002 176 912,768,830 $137,562,048 SUMMARY OF TONNAGE VALUATION All Companies. Average No. Tonnage. Valuation. Per Ton. •Shipping mines 93, 470,966,410 $105,331,911 $.224 Prospects 169 721,543,347 80,872,091 .112 Totals 262 1,192,509,757 $186,204,002 $.156 *For valuations see Appendix F., **Unclassed prospects. op. page 79. 42 PRELIMINARY REPORT OF THE Oliver Iron Mining Co. Proportion. Average No. l^onnage. Valuation. Per Ton. Shipping mines 33 280,476,872 $67,865,868 $.242 Prospects 143 632,291,958 69,135,180 .109 Totals 176 912,768,830 $137,001,048 $.150 In carrying on the work of valuation, the commission had the ad- Veintage of the services and advice of the inspector of state mining properties, Mr. F. A. Wildes, Jr. His • knowledge, and the carefully prepared maps that the commission had secured, made it possible to locate the various descriptions on the map and in addition to deter- mine approximately the value of adjacent, properties.. When the task was completed, the figures showed a valuation of $189,459,703, dis- tributed 'among the different classes of properties as follows: , No. Class. Tonnage. Valuation. Acres. Mines ..; 2 1 43,185,685 $14,251,276 200 Mines 4 1-b 66,442,923- 19,932,876 800 Mines ' 4. 2 25,176,067 6,797,538 1,280 Mines ..'. 27 . 3 138,845,839 32,134,497 3,329 Mines , , 28. 4 91,469,762 17,653,975 2,940 Mines .' ;.. 28 , 5 105,821,134 14,561,749 1,996 Tonnage prospects 25 1 271,863,523 40,779,516 3,565 Tonnage prospects 41 2 204,635,249 20,483,518 3,950 Tonnage prospects 99 3 231,504,575 19,490,345 9,640 Acreage prospects 44 998,000 2,675 Unclassed prospects 4 540,000 118,712 953 Miscellaneous iron lands 1,810 2,257,700 71,654 Totals , .2,116 1,192,509,757 1,189,459,702 102,911 To the amounts shown in the table above have been added the values of properties whose reports were delayed, amounting to $634,736, ind the personal property assessments of $4,334,490. These additions ijialce a grand 'total for the assessment of all iron properties of $194,- 428,928. ' ' , The values of- iron ore properties in the different counties appear in the taljle belovv:' ' St. Louis County $176,413,846 Lake County , 87,500 Itasca County 12,927,144 Crow Wing County 31,212 •$189,459,702 The work of preparing the table of valuations for every assess- ment district in the iron ranges district prevented the commission from presenting its report to the state board of equalization until about September ?pth. Thq state board of equalization referred the matter to its committee upon real estate, and the whole matter of the valua- tion was brought before the b-Oard in committee of the whole on Oc- *See Appendix E., pages 73-79, for Individual mine values and summary. MINNESOTA TAX COMMISSION. 43 tober 9th. After considering the matter carefully the state board of equalization accepted without change the valuation determined by the tax commission. The amount of work required to list the 3,116 different mines and prospects and the miscellaneous acreage properties, accurately locate them on maps, and keep them clear of confusion with other proper- ties, was very great. An efficient office force under Mr. Hurd, the secretary of the commission, was able by working night and day to prepare the lists for the final action of the state board of equalization. The commission in the course of three months visited the ranges, saw many properties, secured data from the mining companies, tabulated and classified it, worked out a scheme of classification and rates of taxation. Some mistakes were made and new properties omitted in several instances from the rolls, but for the time given to the work the commission accomplished a difficult and arduous task. The atti- tude of the mining companies toward the work of the commission and the evident disposition on their part to give all information that would help to reach a fair valuation was such as to deserve commendation, v/hich is here freely acknowledged. 44 PRELIMINARY REPORT OF THE CHAPTER VI ABATEMENTS AND HEARINGS Since the first of June the tax commission has had before it for consideration more than 1,300 applications for abatement of taxes and change of assessment. The persons making these applications have asked for refundment of taxes varying from 60 cents to many hundreds cf dollars in individual instances. More than half of the applications are requests for abatement of taxes of amounts less than $10.00 and fully 35 per cent are requests for abatement of taxes less than $5.00 iu amount. The procedure in making an application for abatement of taxes is as follows: The owner of personal or real property applies to the board of county commissioners for consideration of his application as set forth in blanks furnished by the county auditor. If a majority of the board is favorable to the request and it is approved by the county auditor, it is passed and forwarded to* the state auditor for final action. The state auditor, in dealing with this application, acts under section 801 of the Revised Laws of 1905. This section reads as follows: "The state auditor shall prescribe the form of all blanks and books required under this chapter. He shall hear and determine all matters of grievance relating to taxation on account of excessive valuation of property or for other cause, when submitted to him with a statement of facts in the case, and favorable recommendation of the county board and auditor of the county in which the property is situ- ated. He shall keep a record of all cases so referred, and of all de- cisions rendered; and, upon deciding any case, he shall forward a cer- tified copy of such decision to the county auditor, who shall file the same and correct his books accordingly. He shall decide all questions that may arise in reference to the true construction of this chapter in accordance with the advice and opinion of the attorney general, and such decision shall have force and effect until annulled by the judg- ment of a court of competent jurisdiction.'' The interpretation of this part of the law by the courts was clearly set forth in the case of Clarke vs. the Board of County Commissioners of Stearns County.* The language of the court in dealing with the provision of the section referred to requiring favorable recommendation of the county auditor before an application for abat"6ment can be forwarded to the state auditor and passed upon by him is as follows: "But it does not appear that the county auditor of Stearns county ever made any such recom- mendation, or that he was ever asked by to do so. The pro- visions of section 165S (now section 801 of the Revised Laws of 1905) were enacted for the protection of the public, as well as for the ben- *66 Minn. 304. MINNESOTA TAX COMMISSION. 45 efit of the party wrongfully taxed; and we are of the opinion that the matter was not properly before the state auditor for him to pass upon the same, without a recommendation from the county auditor that the tax be so abated." The question of the jurisdiction of the state auditor in the matter of abatements was raised by the commission and referred to the attor- ney general for an opinion. Under a letter of June 18, 1907, to the chairman of the tax commission, that state officer has the following to say: Office of Attorney General, St. Paul, June 18, 1907. Hon. Frank L. McVey, Chairman Tax Commission, City, My Dear Sir: In your favor of the 10th inst. you ask the opinion of this office as to the extent of the jurisaietlon of the Commission over the abate- ment of assessments, and whether or not the power heretofore exercised by the State Auditor under section 801, Revised Laws 1905, has been abro- gated by the Tax Commission act. I have the honor to say that, ih my opinion, the act creating the Tax Commission was intended to supersede all other laws on the subjects covered thereby, and that wherever powers were conferred upon the Commissoin with reference to any part of the process of taxation It was intended that the. exercise of similar powers by any others officer under any former law should cease. It is no doubt unfortunate that the act creating the Tax Commission was- not a little more specific in some of its provisions, but it cannot be presumed that the legislature intended to create two tribunals to exercise jurisdiction over the same subject at the same time. Inasmuch as the machinery for the abatement of taxes, where such abatement Is proper, seems to be fully pro- vided by the Tax Commission act, I am of the opinion that your Commission should assume and exercise exclusive jurisdiction over the subject. Tours truly, (Signed) B. T. YOUNG, Attorney General. The commission did not feel that their jurisdiction in the matter of abatement was any more extended than that of the state auditor, in view of the specific legislation laid down in section 801. It there- fore refused to consider applications for abatement or refundment of taxes which did not have the approval of the auditors of the counties from which they originated. Two of the applications made, receiving the approval of a majority of the commisioners below but not that of the county auditor, were those of Foley Brothers & Kelly and Kelly Brothers Building Company, of the city of St. Paul. These applica- tions, after a hearing of the facts, were refused on the ground that the commission did not have jurisdiction in the matter, since the county auditor below had refused to approve them. Thereupon the attorney for the firms referred to above applied to the supreme court for a writ of certiorari, which was granted, returnable on November 6th. On November 4th the commission filed with the clerk of the supreme court the papers, minutes of the meeting at which the applications were considered, and a copy of the record showing refusal of them. The argument upon the question involved in the writ was set for Decem- ber 12th. It is expected that the court will decide the questions in- 46 PRELIMINARY REPORT OF THE volved in the interpretation of this section so that there will be a clear understanding of the power and authority of the commission in the matters of abatement and change of assessments. Most of the applications for refundment and change of assessment arise because of the careless assessment of property. In numerous in- stances houses are assessed on lots where no houses exist, showing the necessity for carefully prepared maps in the making of assessments and the need of review in other instances. In other cases, discrimina- tions between neighboring properties raise the matter of comparisons and bring applications to the county board because of differences of taxes paid by neighbors under practically the same conditions. In a few instances the assessors ar-e asked to give their judgment relative to the justice of the applications, and their - recommendations, when made properly, determine the action of the board below. In some of the more densely populated counties, assessors recommend the grant- ing of partial refundments without much regard for the reasons set forth in the application or the justice of the same. This procedure tends to encourage those who have no real grievance to make applica- tion and results in injustice to the local governments. The commission hopes to correct some of the present practices by the adoption of new forms of abatement blanks, which will require the applicant to say that he had no notice or knowledge that the assessed valuation of his property was excessive until after its value was de- termined by the state board of equalization, and, - further, that his statement is a full and true one of all the facts known to him in the matter; and in the instance of personal property to declare that he has no other personal property subject to taxation in the state which is not embraced in the foregoing items. These provisions, if adhered to, and the directions which the commission has adopted relative to the making of applications, will materially help in the making of true statements concerning the property involved in the application for abate- ment. The failure to pay taxes on property and the accumulation of charges and penalty against such properties are - encouraged under the existing delinquent tax sale law. The auditors are practically forced to take, through the collusion of the owners, a price below the amount of penalties and taxes, and for taxes due prior to 1901, to accept a price equal to one-half of the taxes due. On account of this law and the way in which it works out, applications are continually being made for the settlement of back taxes and penalties by the p^ayment of the taxes alone without the penalty. In nearly every instance the county board and the auditor have recommended the acceptance of such pro- posals, knowing the inability of the county to recover what it should on the occasion of the sale. While opposed to the granting of con- cessions to delinquent tax payers, the commission is between the horns oi a dilemma. To grant the application is unsatisfactory, encouraging the practices referred to above, while to refuse is to deprive the local government of much needed revenue. In practice the commission has MINNESOTA TAX COMMISSION. 47 accepted and granted the applications which are recommended in such cases by county auditors. In making the. application for abatement it is funda.mental that the county boards, if the application is granted, should recommend a new assessment, since the auditors are held accountable for the taxes on the basis df the assessment. Failure to indicate the new assessment in the application for abatement should be the cause of refusal regard- less of the merits of the application. In the larger cities, special as- sessments often make up the larger portion of the tax, and where this is not clearly indicated by the county auditor the granting of the application for abatement in such an instance results in injustice to other tax payers, for not only are the ordinary taxes abated, but in addition to that, the assessments against the, property for curbing, side- walks, water, paving, and the like. In the course of the last three months the commission has held a number of hearings, but in every instance except two the petitions pre- sented have been rejected because of lack of jurisdiction under section 801, Revised Laws of 1905. Of the two cases referred to in the pre- vious sentence, one was that of the village of Rovey. This village is situated in Iron Range township, Itasca county. In 1906 the state board of equalization raised the valuation of all real estate in the township of Iron Rapge, including the -valuation of real estate in the village, 33% per cent. The village had already assessed its real -property at 100 per cent, since it was anxious to sell bonds- equal to 5 per cent of its full valuation in order to establish a system of waterworks and such other improvements as were required to make the village a more desirable place of residence. The increase of valuation made by the state board of equalization in the township of Iron Range was based on the sup- position that iron ore was to be found throughout the entire town- ship. \The village of Bovey occupied land under which no ore ex- isted, and the raise of valuation resulted in the establishment of an assessment at about one and one-third times the actual value of the property in the village. The village council therefore made applica- tion to the county board of commissioners for a reduction of their assessment to a sum of $158,795. This application was endorsed and recommended by the cotnmisioners of Itasca county and signed by the county auditor. Upon personal investigation of the village and conditions existing therein, the commission ordered the granting of the petition. The second instance referred to above was the case of the La Rue Mining Company in the same county. The valuation placed upon the property of this company by the assessor of the village of Nashwauk was $138,000; the county board raised this sum to $350,000, and the state board of equalization placed the valuation at $466,667. The ore mined in 1906 amounted to 175,000 tons, and the tax to $16,616, five times as much as for that of the previous year. The village council, fearing that the heavy taxes laid upon the mine would materially in- jure the interests of their town, passed a resolution stating that the 48 PRELIMINARY REPORT OF THE valuation of the mihe did not exceed the sum of $233,333 and- that the tax ought not to be greater than $8,307. This resolution, with the application of the company, went to the county commissioners and the county auditor. After consideration by them, a reduction of val- uation was made, leaving the assessment at $333,333. This applica- tion was passed by a majority of the commissioners and signed by the county auditor. In that form it reached the tax commission. Upon application for hearing, representatives of the mining company pre- sented facts and figures showing the value of the mine and the reason- ableness of the valuation established by the county authorities. The commission decided to place the assessment for the year 1907 at $311,110. There can be no gainsaying the fact that in Minnesota an elaborate system of abatements has been developed in the law, which in practice reacts upon the work of assessment. It lessens the responsibility of the assessor, who knows that tax payers can get redress; it places a damper upon the action of town and county .boards, and takes away the necessity of the tax payer making his complaint at the time of the meetings of the local boards. If more generally known, as it is sure to become in time, more and more applications for changes of assess- ment and abatement of taxes will be made. In the neighboring state of Wisconsin, abatements are unknown as a part of the taxing system. Failure to appear before the, local boards and secure the necessary changes in assessment before the assessment is finally fixed by the state assessment board, is in itself either evidence of neglect or the unworthiness of the claim. In Minnesota, the tax commission, after 1907, will place more emphasis upon the time of the application and the fact of the appearance of the tax payer before the local boards If the applicant has failed to appear, the application will be rejected unless gross injustice can be shown. By co-operation with assessors and local boards, the commission hopes in time to remove some of the present abuses. MINNESOTA TAX COMMISSION. CHAPTER VII THE TAX AMENDMENT Article IX. of the constitution of the state of Minnesota contains the various provisions relating to taxation and the finances of the State. The original form of article IX. has remained practically un- changed during the past fifty years,' though additions have been made to the article. Section 1 of the article in the original constitution reads as follows: "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 ftate." Section 3: "Laws shall be passed taxing all moneys, cred- its, investments in bonds, stocks, joint stock companies, or otherwise, and also all real and personal property, according to its true value in money; but public burying grounds, public school houses, public hos- pitals, academies, colleges, universities, and all seminaries of learning, all churches, church property used for religious purposes and houses of worship, institutions of purely public charity, public property used exclusively for any public purpose, and personal property to an amount not exceeding in value two hundred dollars for each individual shall, by general laws, be exempt from taxiation." Section 4: "Laws shall bt pased for taxing the notes and bills discounted or purchased, moneys leaned, and all other property, effects or dues of every description, of all banks, and of all bankers; so that all property employed in bank- ing shall always be subject to a taxation equal to that imposed on the property of individuls.'' The article as originally adopted contained twelve sections. These have been modified or added to until article IX before the adoption of the constitutional amendment of 1905 contained seventeen sections. The language of section 1 remained as originally adopted until the amendment of 1905, though there had been added to it provisions re- lating to local assessments in 1869 and 1881 and a provision authoriz- ing an inheritance tax in 1894. Sections 3 and 4 remained intact until the amendment of 1905. Section 17 was added to the article in 1896. This section authorized the legislature to lay upon railroad, express, freight line, sleeping car, railroad, express, freight line, sleeping car, telephone, telegraph, log hoom, insurance, mining and shipping com- panies doing business in the state a tax upon earnings in lieu of other trixes. Such tax was to be as uniform as reasonably may be with taxes imposed upon similar property in the state. The tax might be graded or progressive, or both, but in -the instance of the tax upon mining property it was provided that it should be distributed between the state and the various political subdivisions in the same proportion as the proceeds upon real property are distributed. In 1905 the legislature passed under the caption of chapter 168 an 50 PRELIMINARY REPORT OF THE act proposing an amendment to article IX of the constitution relating to taxation. This amendment was to take the place of sections 1, 2, 3 and 4 and the amendment added to the end of the article adopted in 1896., The proposed amendment read as follows: "Section 1. The power of taxation shall never be surrendered, sus- pended, or contracted away. Taxes shall be uniform upon the same class of subjects, and shall be levied and collected for public purposes, but public burying grounds, public school houses, public hospitals, acad- emies, colleges, universities, and all seminaries of learning, all. churches, church property, and houses of worship, institutions of purely public' charity, and public property used exclusively for ahy public purpose, .shall be exempt from taxation, and there may be exempted from tax- ation personal property not exceeding in value $300, for each house- hold, individual or head of a falriily, as the. legislature may determine: Provided, that the legislature may authorize municipal, corporations to levy and collect assessments for local improvements upon property benefited thereby without regard to a cash valuation, and, provided further, that nothing herein contained ^ shall be construed to affect, modify or repeal any existing law providing .for the, taxation of gross earnings of railroads." The amendment was declared carried by the .proclamation of the governor issued December 37, 1906.. The vote cast showed a return of 156,051 votes in favor of the amendment and 46,983 votes cast against it. At the same election an amendment known; as the good roads amend- ment was voted upon. In the circular of the attorney general's office ' explaining the nature of the proposed., changes in the constitution these amendments were referred to as 1 and 2. , On the electoral ballots the number were reversed and the tax . amendment became 3 and the good roads amendment 1. The tally sheets displayed, the amendments in their original order. Confusion in the counting of the vote nat- urally resulted and two actions were begun in the St. Louis county courts to pass upon the vote cast and determine whether the announced result was not untrue and the tax amendment defeated and the good roads amendment passed. The canvassing .board declared the passage of the amendment by 13,800 votes. • . Upon appeal from the action of the board the court appointed inspectors i to recount the votes cast on the question of the amendments. Th& recount work was finished in October and the hearing set for November in Duluth. It was shown that out of the returns from 647 -precincts the referees counted 134,659 votes, or 43.8 per cent of the total vote cas.t. The.recQuiit showed a loss for the tax amendment in 529 precincts, /a gain, in ,36, no change in 46, and the ballots destroyed in 81. .The ref«re;es stated in their report that the tax amendment had been lost by 1,330" --vfotes axid the good roads amendment carried by 14,944 votes. »(■ The .pnoportion of votes now counted against the amendrhent if held throughout the state will show that less than 50 per cent of' those voting at the- election voted in favor of the amendment. - '•'-'. ,.-•'.,. - It is upon such recount thati tHe court is' asked to declare the / ,, MINNESOTA TAX COMMISSION. 51 amendment lost. Mr. George Simpson of the attorney general's office is defending the interests of the state, and he has raised a number of questions of wide importance. It is hoped that the case will get to the supreme court during this term. To prevent any embarrassment that might arise upon the failure of the amendment, the legislature of 1907 resubmitted a second amend- ment slightly different in language, which is to be voted upon in No- vember, 1908. The change in the last amendment is confined to the modification of the words, "church property,'' by the expression, "used for religious purposes." Some fear prevailed that the original amend- ment freed all church property, whether used for religious purposes or not, from taxation. On this point the attorney general wrote as fellows : Attorney General's Office. Joseph B. Kingman, Ksq., Minneapolis, Minn., Dear Sir: I have your valued favor of the 13th inst., in which you as)c my opinion as to the effect of the provision relating to the exemption of church property, contained in the so-called "wide open tax amendment" to the constitution which Is to be voted on at the coming election. Tou call my attention to the fact that the present constitutional provision exempts "churches, church property used for religious purposes, houses of worship, etc.," while in the proposed amendment the same language is used except that the phrase "used for religious purpose" is omitted. Tou state that the criticism is made that because of the omitted phrase the language of the amendment might be construed to exempt from taxation all property owned by church organizations, whether used for religious purposes or not. I beg to state that, in my opinion, the omission of the phrase referred to from the constitution will not and could not have the effect feared by the critics. In the first place it is a universal rule of construction that laws pro- viding for exemptions from taxation will be strictly construed, and not held to extend beyond the plain requirements of the law. County of Ramsey vs. Churc* of Good Shepherd, 45 Minn. 229. Therefore wherever the language is doubtful the courts will hold against the exemption. In the second place, it is universallj' held under exemption laws of this Icind, where church property or school property is referred to, that it is the use and not the ownership that is the test of the exemption. Old South Society vs. Boston, 127 Mass. 37S: Washburn College vs. Commissioners, 8 Kansas 344. Vail vs. Braelc, 10 Kansas 214. The question to be determined here is what is the meaning of the terra "church property " Apply the rules of strict construction, and keeping in mind that it is the use and not the ownership which gives the property the special character, we could well aslc how could any individual or any court go astray in construing the term "church property" as being properly used exclusively for church purposes. In People vs. Camp Meeting Association, 160 111. 576 (579), the court says: "By the term of 'church property' as used in the statute, is plainly meant the church— defined by Webster to be a building set apart for Christian wor- ship — and a lot of reasonable size for its location." It is not and never will be the policy of this or any other state to exempt from taxation any other property owned by religious organizations than such as is used strictly for church purposes. The legislature never thought of changing that policy. The phrase referred to was omitted because it was PRELIMINARY REPORT OF THE V' ^' unnecessary repetition and therefore bad English. "Church property used for religious purposes" is as awlcward an expression as would be "farm property used for farmlngr purposes." I thinlc the amendment is all right. (Signed) B. T. YOUNG, Attorney Qeneral. October 16, 1906. The failure of the constitutional amendment to pass would inval- idate the mortgage registry law and hamper, the betterment of the existing machinery by preventing future legislation: MINNESOTA TAX COMMISSION. 53 CHAPTER VIII CONCLUSION The time for conclusions after a history of seven months has hardly been reached by the Minnesota tax commission, even if they thought themselves ready to make specific recommendations. Progress is made by the study of conditions and by changing existing coflditions as the changes appear to be needed. In other words, by evolution rather than ty revolution must the work of strengthening and bettering Minnesota tax methods go forward. Before making specific recommendations the commission expects to give the present system a thorough try out. In consequence, in the months of March and April a systematic visita- tion of every county will be undertaken, with the expectation of seeing every assessing officer in the state., The purpose of these visits is to explain the law, assure the assessors of the support of a central super- visory body, and urge the making of an assessment on a general plan applicable to the whole state. By March 1st, 1908, the commission will have tabulated and thor- oughly worked over the data collected by the field agents sent into the different counties during the past summer and fall. The informa- tion derived from this data ought to be of inestimable value in de- termining variations in percentage of assessments between the differ- ent counties, and, by comparisons, bring the assessments to a standard of valuation. The study of the data thus far gone over shows a per- centage of assessment of real property in the cities of Stillwater, Winona and Duluth that vary greatly. The first is assessing at 50 per cent of true value, the second at 78 and the third at 43. Comparing the assess- ment percentage prevailing in St. Paul, 62 per cent, we have in four cities a variation of 28 per cent in one instance ,of 12 in another, 16 in the third and 25 in a fourth. Such variation indicates a condition of assessment almost intolerable. The interests of the state are not so much involved in this condition of affairs as are those of the people in the counties, for the inequality between immediate districts and properties varies just as much as the percentages of the cities given. If time and funds permitted, the commission would like to place in the hands of the county auditors maps showing the variations in assessments between adjoining districts, but these maps should be sup- plemented by district maps showing lots and blocks in towns and cities and acres in rural communities. In this way the assessors would have before them the location and valuation of adjoining property. By the use of land sales an accurate guide can be (in fact has been in many cities and states) secured for the determination of assess- ments. Careful, scientific assessment requires time and supervision, but not great expense. An eminent authority on the subject of local tax- ation said, in a paper read before the December meting of the Minne- 54 PRELIMINARY REPORT OF THE sota Academy of Social Sciences, that in his opinion "in cities of the size of St. Paul and Minneapolis, two men, who are familiar with the city at large and with the public records * * * will be an ade- quate force for the compilation of the land sales and other significaiit data and for the computation therefrom, every year, of reasonably accurate ground values per front foot for nine-tenths of the entire tax- able area of the city." If this can be done for large cities by so smalf a force, there is no reason why it cannot be done by intelligent assess- ors for every assessment district in the state. In January the commission will publish for distribution to assess- ing officers the tax laws of the state brought down to date in decisions and law; the months of March and April will be given over to the visits to the counties of the state; during the summer problems of re- assessments and equalization will arise, and at the sanie time the work of perfecting the valuation of iron ore lands, investigating the work- ings of the mortgage registry and inheritance tax laws,' and the equal- i/'ation of assessments before the meeting of the state board of equal- ization will of necessity be undertaken, leaving the remaining months of the year to prepare the first bieinnial report and such recommenda- tions as the. commission expedts to make to the legislature. While this is a brief summary of much of the work mapped out by the com- mission for the coming year, it does not include important investiga- tions not here mentioned. MINNESOTA TAX COMMISSION. 55 APPENDIX A MINNESOTA TAX COMMISSION CHAPTER 408, G. L. 1907, S. F. 475. An Act to create a permanent tax commission, defining the duties of said commission and making an appropriation therefor, and abolish- ing the state board of equalization. Be it enacted by the Legislature of the State of Minnesota: Commision — how created. — Section 1. There is hereby created a commission, to be designated and known as the Minnesota Tax Com- mission. Appointment — Sec. 2. The said Minnesota Tax Commission shall be composed of three members, who shall be appointed by the governor by and with the advice and consent of the senate. The three persons first composing said commission shall be appointed within ten (10) days after the passage of this act and before the adjournment of the present legislature, if practicable. ■ Term of office — Sec. 3. Of such three persons composing said commission, one shall be appointed and designated for a term ending Jan. 31st, 1909; one for a term ending Jan. 31st, 1911, and one for a term ending Jan. 31st, 1913, each of said periods and terms of office to begin upon the qualification of the person' appointed therefor. Upon the expiration of the term's of the three commissioners first to be ap- pointed as aforesaid, each succeeding commissioner shall be appointed and hold office for the term of six (6) years, except in the case of a vacancy as hereinafter provided,' and" each commissioner shall hold office until his successor' shall have been appointed and qualified. The governor shall have "power to remove a commissioner for inefficiency, neglect of duty or malfeasance in office,, but, before removal, the com- missioner shall be furnished with a copy of the charges against him, and have an opportunity to be heard jn d.efense. Vacancies — ho-W filled. — Sec. 4.' After the appointment of said first three commissioiiers, or except when appointed to fill a vacancy, each commissioner sh'allbe appointed on or before the last Monday in Jan- uary next preceding the commencement of the term for which he shall hr appoiflted. " ' - ■ i , i. In cise of a vacancy it Slfell be filled byappointment by the gov- ernor for the uhfexpired portioti of the term in which said vacancy occurs. Said appdintinent to be confitmed = by the senate. If such appointment is made when the legislature is not in session, the ap- pointee shall- hold office until the; first- M^anday;' in February during the nekt succeeding session of the legislature, when, if such appoint-- 56 PRELIMINARY REPORT OF THE ment is not confirmed, the office shall become vacant, and on or be- fore the last Monday in February in the same month, the governor by and with the advice and consent of the senate shall appoint a suit- able person to fill such vacancy for the remainder of such term. Commission to be non-partisan — Sec. 5. The persons appointed to be members of such commission shall be such as are known to possess knowledge of and training in the subject of taxation and tax- ing laws, and skilled in matters pertaining thereto. So far as prac- ticable, they shall be non-partisan and shall be so selected that the commission will not be composed of more than two persons who are members of or affiliated with the same political party or organization. No person appointed a member of said commission shall hold any other office under the laws of this state, nor any office under the gov- ernment of the United States or any other state. Each commissioner and each employe shall devote his entire time t":.. the duties of the office and shall not hold any position of trust or profit, engage in any occupation or business interfering vvith or incon- sistent with his duties as such commissioner or employ, or serve on or under any committee of any political party or take part either di- rectly or indirectly, in any political campaign in the interest of any political party or organization or candidate for office. Oath of ofKce. — Sec. 6. Each commissioner and employe shall, within thirty (30) days after notice of his appointment, and before en- tering upon the discharge of his duties, take, subscribe and file with the secretary of state the oath of office prescribed by the constitution of this state, • Chairman. — Sec. 7. The member of said commission whose term of office expires Jan. 31st, 1909, shall be chairman of said commission during his term of office, and thereafter the member who has the short- est term of service shall be chairman during the remainder of his term. Each of the members of the said commission shall receive an annual salary of four thousand five hundred ($4,500) dollars in equal monthly installments in the same manner that other state salaries are paid. Sessions. — Sec. 8. The commission first, appointed under this act, after having duly qualified, shall, without delay, meet at the capitof in St. Paul. A majority of said commission shall constitute a quorum for the transaction of the business and the performance of the duties of said commission. The said commission shall be in continuous ses- sion and open for the transaction of business every day, except Sun- days and legal holidays, and the sessions of said commission shall stand and be deemed to be adjourned from day to day without formal entry thereof on its records. The commission may hold session in conducting investigation at any other place than the capitol when deemed necessary to facilitate and render more thorough the perform- ance of its duties. Salaries of employees. — Sec. 9. Said commission may appoint a sec- •retary at a salary not to exceed twenty-four htmdred ($2,400) dollars per MINNESOTA TAX COMMISSION. ^7 annum, and such other exj-erts, assistants and clerks, one of whom shall be stenographer, as may be necessary. Provided, however, that the total ex- pense tor such experts, assistants and clerks, exclusive of said secretary, shall not exceed six thousand ($6,000) dollars per annum. And provided, further, that if it becomes necessary to employ experts, assistants and clerks beyond such as can be obtained for said sum of six thousand ($6,000) dollars, then said commission may, with the approval and consent of the governor, attorney general and state auditor, employ such additional assist- ants as may be necessary. The secretary of the commission shall keep lull and correct minutes of all the testimony taken, hearings had and the proceedings of said commission, and shall perform such other duties as may be required by said commission. The said commission shall have power to make all necessary or needfpl rules consistent with the laws of this state for the orderly and successful performance of its duties and with suitable and necessary office furniture, supplies, stationery, books, for conducting hearings and other proceedings before it. Oflices and supplies. — Sec. 10. The commission shall be provided periodicals, newspapers, maps and financial and commercial reports and all neccesary expenses therefor shall be audited and paid as other ex- penses are audited and paid. The actual necessary expenses of the commission and its secretary, clerks and such experts and assistants as may be employed by said com- mision while traveling on the business of the commission shall be paid by the state, such expenditures to be sworn to by the party who incurred the expense and approved by the .chairman of the commission or a major- ity thereof. Powers and duties. — Sec. 11. It shall be the duty of the commis- sion and it shall have power and authority: (1) To have and exercise general sypervision over the administra- tion 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 a.<;sessments of property be made relatively just and equal in compliance with the laws of the state. (3) 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. (3) To direct proceedings, action and prosecutions to be instituted to enforce the laws relating to the liability and punishment of public officers and officers and agents of corporations for failure or negligence to comply with the provisions of the laws of this state governing returns of assessment and taxation of property, and to cause complaints to be made against local assessors, members of board of equalization, members of boards of review or any other assessing or taxing officer, to the proper 5S PRELIMINARY REPORT OF THE authority, for their removal from office for misconduct or negligence of duty. To require county attorneys to assist in the commencement of prosecutions in actions or proceedings for removal, forfeiture and punish- ment for violation of the laws of the state in. respect to the assessment and taxation of property in their respective districts or counties. (4). To require town, city, village, county and other public officers to report information as to the assessment of property, collection of taxes received from licenses and other sources, and such other information as may be needful in the work of the commission, in such form and upon such blanks as- the commission may prescribe. (5) To require individuals, co-partnerships, companies, associations and corporations to furnish information concerning their capital, funded or other debt, current assets and liabilities, earnings, operating expenses, taxes as well as all other statements now required by law for taxation purposes. (6) To summon witnesses to appear and give testimony and to pro- duce books, records, papers and documents relating to any tax matter which the commission may have authority to investigate or determine. (7) To cause the deposition of witnesses residing within or without the state, or absent therefrom, to be taken, upon notice to the interested party, if any, in like manner that depositions of witnesses are taken in civil action in the district court in, any matter which the commission may have authority to investigate or determine. (8) One or more members of the commission shall officially visit at least one-half the counties of the state annually, and shall visit every county in the state at least once in two years and inquire into the methods of assessment and taxation and ascertain whether the assessors faithfully discharge their duties, particularly as to their compliance with this act requiring the assessment of all property not exempt from taxa- tion. (9) To investigate the tax laws of other states and countries and to formulate and submit to the legislature of the state such legislation as said commission may deem expedient to prevent evasions of assessment and taxing laws, and to secure just and equal taxation and improvement in the system of assessment and taxation in this state. (10) To consujt and confer with the governor of the state upon the subject of taxation, the administration of the laws in regard thereto, and the progress of the work of the commission, and to furnish the gov- ernor, from time to time, such assistance and, information as he may require relating to tax matters. (11) To transmit to the, governor on or before the third Monday in December of each even numbered year, and to each member of the legis- lature on or before Jan. Ist^-of each odd. numbered j-ear, the report of the commission for the preceding years, showing all the taxable property in the state and the value of the same, in tabulated form. (12) To exercise and perform such further powers and duties as maj' be required or imposed upon the commission bj- law. MINNESOTA TAX COMMISSION. 59 Board of Equalization. — Sec. 12. The said Minnesota tax commis- sion shall have and exercise all the rights, powers and authority by law vested in the state board of equalizatioHj which said board of equaliza- tion is hereby continued, with full power and authority to review, modify and revise, all of the acts and proceedings of said commission in so far as they relate to the equalization and valuation of property assessed for taxation, as prescribed by section 863, Revised Laws of 1905, which state board of equalization shall meet on the second Tuesday in September of each year during its existence. The said Minnesota tax commission shall also have the following powers and duties : (1) To require the auditor of each county in the state to file with the tax commission, on or before the fourth Monday in August 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, said abstracts to be accompanied by a printed or type- written copy of the proceedings of said county board of equalization, and it shall be the duty of the county auditor to so report to the tax commission. (3) To order reassessment of all real and personal property or either in any assessment district, when in the judgment of said commis- sion 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. (3) To require' county auditor fo carefully place upon the assess- ment rolls, omitted property which may be discovered to have for any reason escaped assessment and taxation in previous years. (4) To receive complaints and to carefully examine into all cases where it is alleged that property subject to taxation has not been assessed or has been fraudulently or for any reason improperly or unequally assessed, or the law in any manner evaded or violated, and to cause to . be instituted such proceedings as will remedy ifnproper or negligent administration of the taxing of the state. (5) Prior to the sitting of the state board ' of equalization each year, and subject to review as herein stated, to raise or lower the assessed valuation of any or all real and personal property, or any portion thereof within the state. Prior to the annual meetings of the state board of equalization, to raise or lower the assessed valuation of any real and of any personal property in the state, incliiding the right and authority to riise or lower the assessment of the real and personal property of any individual, co-partnership, company, association or corporation,, first giving notice to such persons of their intention to do so, which notice shall fix a time and place of hearing, to the end thalt the assessed valuation of all prop- erty throughout the state shall be as nearlyr equal as may b« upon any given class of property. Records. — Sec. '13. A record of all proceedings of the Minnesota tax commission affecting any change in the assessed valuation of any property, as revised by the slate board of equalization; -shall be kept by 60 PRELIMINARY REPORT OF THE I the secretary of the commission and a copy thereof duly certified shall bi" mailed to the county auditor of each county wherein such property is situated. Which record shall specify the amounts or amount, or both, added to or deducted from the valuation of the real property of each of the several towns, villages and cities, and of the real property! not in towns, villages or cities, also the per cent or amount of both, added to or deducted from the several classes of personal property in each of the towns, villages and cities, and also the amount added to or deducted from the assessments of individuals, co-partnerships, associations or corporations. The county auditor shall add to or deduct from such tract or lot or portion thereof, of any real property in his county the required per cent or amount, or both, on the valuation thereof as it stood after equalized by the county board, adding in each case a fractional sum 0)' fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that no valuation of any separate tract or lot shall contain any fraction of a dollar; and shall also add to or deduct from the several classes of personal property in his county the required per cent or amount, or both, on the valuation thereof as it stood after equalized by the county board, adding or deducting in manner afore- said, any fractional sum, so that no valuation of any separate class of personal property shall contain a fraction of a dollar, and shall also add to or deduct from assessments of individuals, co-partnerships, associa- tions or corporations, as they stood after equalization by the county board, the required amounts to agree with the assessments as returned by the Minnesota tax commission. Tax rate. — Sec. 14. The county auditor shall calculate the rate per cent necessary to raise the required amount of the various taxes on the assessed valuation of all property as returned by the Minnesota tax com- mission. Witnesses — how stunmoned. — Sec. 15. Oaths to witnesses in any matter under the investigation or consideration of the commission may be administered by the secretary of the commission or any member thereof. In case any witness shall fail to obey any summons or appear before said commission, or shall refuse to testify or answer any material questions or to produce records, books, papers or documents when re- quired so to do, such failure or refusal shall be reported to the attorney general, who shall thereupon proceed in the proper court to compel obedience to any summons or order of the commission, or to punish witnesses for any such neglect or refusal. Re-assessment — how made. — Sec. 16. Whenever it shall be made to appear to the tax commission, by verified complaint or by the finding of a court, or of the legislature or either body of the same, or any com- mittee thereof, that any considerable amount of property has been im- properly omitted from the tax list and assessment roll of any county for any year or years, or, if assessed, that the same has been grossly undervalued by the assessor or other taxing official, whether or not such assessment has been reviewed by the county or state board of equaliza- MINNESOTA TAX COMMISSION. 61 tion, they shall proceed to reassess such property in the manner pre- scribed by sections 854 to 858, inclusive, of the Revised Laws of 1905, and for such purpose shall appoint such examiners and deputies as they shall deem necessary, and in fixing their compensation they shall not be limited to the. compensation provided for by section 856 of the said Revised Laws. The expenses of such reassessment shall be paid as provided by section 856 of said Revised Laws of 1905. The terms of office of all members of the state board of equaliza- tion now or hereafter appointed shall end on the 31st day of January, 1909, and from and after said time, said state board of equalization shall cease to exist and be discontinued, and thereafter all of the powers and duties now vested by law in said state board of equalization shall devolve upon and be exercised by said Minnesota tax commission. Appropriation. — Sec. 17. For the purposes of this act there is hereby annually appropriated out of the treasury of the state, not otherwise appropriated, the sum of thirty thousand dollars ($30,000). Sec. 18. All acts or parts of acts inconsistent herewith are hereby repealed. Sec. 19. This act shall take eflfect and be in force from and after its passage. Approved April ^5, 1907. 63 PRELIMINARY REPORT OF THE APPENDIX B MORTGAGE REGISTRY TAX CHAPTER 328, G. X.. 1907, H. P. 561. An act to provide for the taxation of mortgages of real property. Be it enacted by the Legislature of the State of Minnesota: Mortgage defined. — Section 1. The words "real property^" real estate" and "land," as used in this act, in addition to the definitions thereof contained in the Revised Laws 1905, shall include all property a conveyance whereof may be recorded or registered by a register of deeds under existing laws; and the words "rnortgage," as so used, shall mean any instrument creating or evidencing a lien of any kind on such property, given or taken as security for a debt, notwithstanding such debt may also be secured in part by a lien upon personalty. An executory contract for the sale of land, under which the vendee is en- titled to or does take possession thereof, shall be deemed, for the pur- poses of this act, a mortgage of said land for the unpaid balance of the purchase price. No instrument relating to real estate shall be valid as security for any debt, unless the fact that it is so intended and the amount of such debt are expressed therein. But a mortgage given to. correct a misdescription of the mortgaged property, or to include addi- tional security for the same indebtedness, shall not be subject to the tax imposed by this act; nor shall a mortgage securing the same and other indebtedness, additional to that upon which such tax has been paid, be taxable hereunder, except for such added sum. Registry tax 50 cents for $100. — Sec. 2. A tax of fifty cents is hereby imposed upon each hundred dollars, or major fraction thereCJf, of the principal debt or obligation which is, or in any contingency may be, secured by any mortgage of real property situate within. the state v/hich mortgage is recorded or registered on or after April 30, 1907; provided that if any such mortgage shall describe any real estate situate outside of this state, such tax shall be imposed upon such proportion of the whole debt secured thereby as the value of the real estate therein described situate in this state bears to the value of the whole of the real estate described therein, as such value shall be determined by the state auditor upon apf)lication of the mortgagee. In lieu of all other taxes. — Sec. 3. All mortgages upon which such tax has been paid, with the debts or obligations secured thereby and the papers evidencing the same, shall be exempt from all other taxes; but nothing herein shall exempt such property from the operation of the laws relating to the taxation of gifts and inheritances, or those governing the taxation of banks, savings banks, or trust companies; provided, that this act shall not apply to mortgages taken in good faith by persons or corporations whose personal property is expressly MINNESOTA TAX COMMISSION. 03 exempted from taxation by Jaw, or is taxed upon the basis of gross earnings, or other method.s of commutation in lieu of all other taxes. Mortgages in trust. — Sec. 4. If a mortgage is made to a mortgagee in trust, to secure the payment of bonds or other obligations to be issued thereafter, a statement may be incorporated therein of the amount of such obligations already issued or to be issued forthwith, and the tax to be paid on filing such mortgage for record or registration shall be computed upon the amount so stated. Such statement shall be binding and conclusive upon all persons claiming through or under the mort- gage, and no such obligation issued in excess of the aggregate so fixed shall be valid for any purpose unless the additional tax thereon be paid and the receipt of the proper county treasurer therefor be endorsed thereon. Registry tax — how paid. — Sec. 5. The tax irnposed by this act shall be paid to the treasurer of the county in which the mortgaged land or some part thereof is situated, at or before the time of filing the mortgage for record or registration. The treasurer shall endorse his receipt on the mortgage, countersigned by the county auditor, who shall charge the amount to the treasurer, and such receipt shall be recorded with the mortgage, and such receipt of the record thereof shall be conclusive proof that the tax has been paid to the amount therein stated, and shall authorize any register of deeds to record the mortgage. Its form in sub- stance shall be "registration tax hereon of dollars paid." If the mortgages be exempt from taxation the endorse- ment shall be "exempt from registration tax," to be signed in either case by the treasurer, as ;such, and in case of payment to be counter- signed by the auditor. In case the treasurer shall be unable to determine whether a claim of exemption should be allowed the tax shall be paid to the clerk of the district court of the county to abide the order of such court made upon motion of the county attorney, or of the claimant upon notice as required by the court. When any such mortgage covers real property situate in more than one county in this state the whole of such tax shall be paid to the' county treasurer of the county where the mort- gage is first presented for record or registration, and the payment shall be receipted and countersigned as above provided, and such tax shall be divided and paid over by the county treasurer receiving the same on or before the tenth day of each month after receipt thereof to the county or counties entitled thereto in the ratio which the assessed value of the real property covered by the mortgage in each county bears to the assessed value of all the property described in the mortgage. In making such division and payment the county treasurer shall send therewith a state- ment giving the description of the property described in the mortgage and the assessed value of the part thereof situate in each county. And for the. purpose aforesaid the county treasurer of any county may re- quire the county treasurer of any other county to certify to him the assessed valuation of any tract of land in any such mortgage. Paid to state treasurer under certain conditions. — Sec. 6. When any 64 PRELIMINARY REPORT OF THE real estate situate in this state and described in any such mortgage is not taxed by direct tax upon the assessed valuation thereof, then the tax herein provided shall be paid to the state treasurer and credited to the general revenue fund. The receipt thereof shall be endorsed upon the mortgage by the state treasurer and countersigned by the state auditor, who shall charge the treasurer therewith, and thereupon such mortgage shall be recorded or registered, as to such real estate in any office in this state, and thereupon such mortgage may be recorded or registered, but as to all real property described in any mortgage taxed upon an assessed valuation the registry tax shall be paid as provided in section 5 hereof. Not recorded until tax is paid. — Sec. 7. No such mortgage, no papers relating to its foreclosure, nor any assignment or satisfaction thereof shall be recorded or registered after April 30, 1907, unless said tax shall have been paid; nor shall any such document, or any record thereof, be received in evidence in any court, or have any validity as notice or other- wise. Mortgages — provision. — Sec. 8. All mortgages of real estate re- corded or registered prior to April 30, 1907, shall be taxable as pro- vided by law under the provisions of law relating thereto prior to the enactment hereof, provided, that the holder of any such mortgage may pay to the treasurer of the proper county, or the state treasurer, or both, the tax herein prescribed upon the amount of the debt secured by such mortgage at the time of such payment, as stated by the affidavit of the owner of such mortgage, to be filed with the county treasurer, and have the treasurer's receipt countersigned by the auditor endorsed thereon. The register of deeds or secretary of state, as the case may be, on presen- tation of such receipt, shall note on the margin of the mortgage record the date and amount of such payment. Thereafter such mortgage debt shall not be otherwise taxable- Tax— 'how distributed. — Sec. 9. All taxes paid to the county treas- urers under the provisions of this act shall be apportioned and distributed in the same manner as real estate taxes paid upon the real estate de- scribed in the mortgage. Sec. 10. This act shall take efifect and be in force from and after April 30, 1907. Approved April 23, 1907. MINNESOTA TAX COMMISSION. 65 APPENDIX C INHERITANCE TAX CHAPTER 288, G. L,. 1905, H. F. 273. An act proviijing for taxation of and fixing the rate of taxation on inheritances, devises, bequests, legacies and gifts, and providing for the manner of payment as well as the manner of enforcing payment thereof. Be it enacted by the Legislature of the State of Minnesota: Section 1. A tax shall be and is hereby imposed upon all inheritances, devises, bequests, legacies and gifts of every kind and description, of any and all persons and corporations, the value of which exceeds ten thousand dollars ($10,000), and upon such excess only. Sec. 3. Such tax shall be computed upon the full and true value of such inheritance, devise, bequest, legacy or gift, above such excess, at the following rates, viz: 1. When such valuation is over ten thousand dollars ($10,000) and less than fifty thousand dollars ($50,000), the rate shall be one and one- half (154) per cent thereof. 2. When such valuation, is fifty thousand dollars ($SO,000) or over and less than one hundred thousand dollars ($100,000), the rate shall be three (3) per cent thereof. ■ 3. When such valuation is one hundred thousand dollars ($100,000) cr over, the rate shall be five (5) per cent thereof. Sec. 3. All taxes imposed by this act shall take effect at and upon the death of the decedent or donor and shall be due and payable at the expiration of one (1) year from such death, except as otherwise pro- vided in this act; provided, however, that taxes upon any devise, bequest, legacy or gift limited, conditioned, dependent or determinable upon the happening of any contingency ■'or future event by reason of which the full and true value thereof cannot be ascertained at or before the time when the taxes become due and payable as aforesaid, shall accrue and become due and payable when the person or corporation beneficially entitled thereto shall come into actual possession or enjoyment thereof. Sec. 4. Any administrator, executor or trustee having in charge or in trust any property for distribution embraced in or belonging to any inheritance, devise, bequest, legacy or, gift, subject to the tax thereon as imposed by this act, shall deduct the tax therefrom, and within thirty days thereafter he shall pay over the same to the county treasurer as herein provided. , If such property be not in money, he shall collect thq, tax on such inheritance, devise, . bequest, legacy or. .gift .upon the appraised value thereof, from the person entitled thereto.. He shall not deliver, or be compelled .to deliver, any property ,em- biraced in any inheritance, devise, bequest, legacy or gift, subject to 66 PRELIMINARY REPORT OF THE tax under this act, to any person until he shall have collected the tax thereon. Sec. 5. The tax imposed by this act upon inheritances, devises, be- quests or legacies shall be paid to the treasurer of the county in which the probate court having jurisdiction, as herein provided, i$ located; and the tax so imposed upon gifts shall be payable to the state treas- urer, and the treasurer to whom the tax is paid shall give the executor, administrator, trustee or person paying such tax, duplicate receipts there- for, one of which shall be immediately transmitted to ,the state auditor, whose duty it shall be to charge the treasurer so receiving the tax with the amount thereof; and where such tax is paid to the county, treasurer he shall seal said receipt with the seal oi his o£fice and cotintersign the same and return it to the executor, administrator or trustee., wljereupon it shall be a proper voucher in the settlement of his accounts. , No executor, administrator, or trustee shall ^be entitled, to a final accounting of an estate, in the settlement of which a tax may become due under the provisions of this act, until he , shall produce a receipt, so sealed and countersigned by the state auditor, or , a certified copy of the same. All taxes paid into the county treasury under the pro- visidiis of this act shall immediately be paid into the sjate treasury upon the warrant of the state auditor and shall belong to and, be a part of the revenue fund of the state. , , , Sec. 6. Every tax imposed by this act shall be, a lien upon the. prop- erty embraced in any inheritance, devise, bequest, legacy or gifj; , until paid, and the person to whom such property is trajisferred . and the ad- ministrators, executors and trustees of every . estate emhracing such property shall be personally liable for such tax, until its payment, to the extent of the value of such property. ,,..., Sec. 7. If such tax is not paid within one year from the accruing thereof, interest shall be charged and collected thereon at the rate of seven (7) per centum per annum from the time the tax is due, unless, by reason of claims .upon the estate, necessary litigation or other un- avoidable cause of delay, such tax cannot be deterniii;ied a,s hereini pro- vided; in such case interest at the rate of six per centum per annum shall be charged upon such tax from the accrual thereof until the cause of such delay is removed, after which seven (7) per centum shall be charged. Sec. 8. Every executor, administrator or trustee shall have full power to sell so much of the property embraced in any inheritance, devise, bequest or legacy as will enable him to pay the tax imposed by this act, in the same manner as he might be entitled by law to do for the payment of the debts of a testator or intestate. , . Sec. 9. If any bequest or legacy shall be charged upon or payable out of any property, the heir or devisee shall deduct, such tax there- from and pay such tax to the administrator, executor or trustee, and the tax shall remain a lien or charge on such property until paid; and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner that payment of the bequest or legacy might be enforced, or by the county attorney under section 20 of this act. MINNESOTA TAX COMMISSION. 6T II any bequest or legacy shall be given in money to any person for a limited period, the administrator, executor or trustee shall retain the tax upon the whole amount; but if it be not in money, he shall make appli- cation to the court having jurisdiction of an accounting by him to make an apportionment, if the case requires, of the sum to be paid into his hands by such legatee or beneficiary, and for such further order relative thereto, as the case may require. Sec. 10. When any tax imposed by this act shall have been erron- eously paid, wholly or in part, the person paying the same shall be entitled to a refundment of the amount so erroneously paid, and the auditor of state shall, upon satisfactory proofs presented to him of the facts relating thereto, draw his warrant upon the state treasurer for the amount thereof, in favor of the person entitled thereto; provided, how- ever, that all applications for such refunding of erroneous taxes shall be made within three years from the payment thereof. Sec. 11. If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state, standing in the name 'of the decedent or in trust for a decedent, liable to any such tax, the tax shall be paid to the treasurer of the proper county on the transfer thereof, and no such assignment or transfer shall be valid until such tax is paid. Sec. 12. No safe deposit company, bank or other institution, per- son or persons holding securities or assets of a decedent, shall deliver or transfer .the same to the executors, administrators or legal represen- tatives of said decedent, or upon their order or request, unless notice of the time and place of such intended transfer be served upon the county treasurer, personally or by representative, to examine said securities at the time of such delivery or transfer. If upon such examination the county treasurer or his said representatives shall for any cause deem it advisable that such securities or assets should riot be immediately de- livered or transferred, he may forthwith, notify in writing such obmpany, l^ank, institution or person to defer delivery or transfer thereof for a period not to exceed ten days from the date of such notice, and there- upon it shall be the duty of the party notified to defer such delivery or transfer until the time stated in such notice or until the revocation thereof within such ten days. Failure to serve the notice first above mentioned, or to allow such examination, or to defer the delivery of such securities or assets for the time stated in the second of said notices, shall render said safe deposit company, trust company, bank or other institution, person or persons, liable to the payment of the tax due upon the said security or assets, pursuant to the provisions of this act. Sec. 13. Upon the presentatapn of any petition to any probate court of this state for letters testamentary or of administration, or for ancil- lary letters, testamentary or of admin^istration, the probate court shall cause a copy of the citation or order for the hearing of such petition to bt served upon the county treasurer of his county not less than ten days prior to such hearing. The court shall thereupon, as soon as prac- ticable after the granting of any such letters, proceed to ascertain and determine the value of every inheritance, devise, bequest or legacy em- 68 PRELIMINARY REPORT OF THE braced in or payable out of the state in which such letters are granted and the tax due thereon. The county treasurer shall have the same rights to apply for letters of administration as are conferred upon creditors by lav. Sec. 14. The probate court, may, in any matter mentioned in the pre- ceding section, either upon its own motion or upon the application of any interested party, including county treasurers, and as often as and when occasion requires, appoint one or more persons as appraisers to appraise the true and full value of the property embraced in any inheritance, devise, bequest or legacy subject to the payment of any tax imposed by this act. Sec. 15. Every inheritance, devise, bequest, legacy or gift upon which a tax is imposed under this act shall be appraised at its full and true value immediately upon the death of decedent, or as soon thereafter as may be practicable. Provided, 'however, that when such devise, bequest, legacy or gift shall be of such a nature that its full and true value cannot be ascertained at such time, it shall be appraised in like manner at the time such value first becomes ascertainable. Sec. 16. The appraiser appointed under the provisions of this act shall forthwith give notice by mail to all persons known to have a claim or interest in the inheritance, devise, bequest, legacy or gift to be appraised, including the county treasurer and such persons as the pro- bate court may by order direct, of the time and place when they will make such appraisal. They shall at such time and place appraise the same at its full and true value, aa herein prescribed, and for that purpose the, said appraisers are authorized to issue subpoenas and compel the attendance of witnesses before them, and to take evidence of such witnesses, under oath, concern- ing such property and the value thereof, and they shall make report thereof, and of such value, in writing, to the said probate court, together with the testimony of the witnesses examined and such other facts in relation thereto and to the. said matter as said probate court may order or require. Every appraiser shall be entitled to compensation at the rate of three dollars ($3) per day for each day actually and necessarily employed in such appraisal, and his actual and necessary traveling ex- penses, and such witnesses and the officer or persons serving any such subpoena shall be entitled to the same fees as allowed witnesss or sheriffs for similar service in courts of record. The compensation and fees claimed by any person for services performed under this act shall be approved by the judge of probate, who shall certify the amount thereof, to the auditor of state, who shall examine the same, and, if found correct; he shall draw his warrant upon the state treasury for the amotint'thereof in favor of the person entitled thereto. Sec. 17. The report of the appraisers shall be filed with the probate cbiirt, and from such report and other proof relating to any such estate before the probate court the court shall forthwith, as of course, deter- mine the true and full value of all such estate and the amount of tax to MINNESOTA TAX COMMISSION. 69 which the same are liable; or the probate court may so determine the full and true value of all such estates and the amount of tax to which the same are liable without appointing appraisers. Sec. 18. The probate court shall immediately give notice, upon the determination of the value of any inheritance, devise, bequest, legacy or gift which is taxable under this act and of the tax to which it is liable, to all parties known to be interested therein, including the state audi- tor and county treasurer. Sec. 19. Within thirty days after the assessment and determination by the probate court of any tax imposed by this act, the state auditor, county treasurer or any person interested therein, may file with said court' objections thereto, in writing, and praying for a reassessment and redetermination of such tax. Upon any objection being so filed, the probsite court shall appoint a time for the hearing thereof and cause notice of such hearing to be given the state auditor, county treasurer and all parties interested, at least ten days before the hearing thereof. At the time appointed in such notice the court shall proceed to hear such objections and any evidence which may be offered in support thereof or opposition thereto; and if, after such hearing, said court shall be of the opinion that a reassessment or redetermination of such tax should be made, it shall, by order, set aside the assessment and determination theretofore made and order a reassessment in the same manner as if no assessment had been made. Sec 30. If the treasurer of any county shall have reason to believe that any tax is due and unpaid under this act after the refusal or neglect of the persons liable therefor to pay the same, he shall notify, in writing, the county attorney of his county, of such failure or neglect, and such county attorney, if he have probable cause to believe that such tax is due and unpaid, shall apply to the probate court for a citation, citing the persons liable to pay such tax to appear before the court on a day specified, not more than three months from the date of such citation, and show cause why the tax should not be paid. The judge of the pro- bate court, upon such application, and whenever it shall appear to him that any such tax accruing under this act has not been paid as required by law, shall issue such citation, and the service of such citation, and the time, manner and proof thereof, and the hearing and determination thereon, shall conform as near as may be to the provisions of the probate code of this state, and whenever it shall appear that any such tax is due and payable and the payment thereof cannot be enforced under the provisions of this act in said- probate court, the person or corporatioii from whom the same is due is hereby made liable to the slate for the amount of such taj^ and it shall be the duty of the county a.ttorney of the proper county to sue for in the name of the state and enfoi-ce the collection of such tax, and all taxes so collected shall be forthwith paid into the county treasury. It shall be the duty of said county attorney to appear for and represent the county treasurer on the hearing of such citation. Sec. 21. The auditor of state shall furnish 'to each probate court 70 PRELIMINARY REPORT OF THE a book which shall be a public record, and in which shall be entered by the judge of said court the name of every decedent upon whose estate an application has been made for the issue of letters of administration, or letters testamentary or ancillary letters, the date and place of death of such decedent, names and places of residence and relationship to decedent of the heirs at law of such decedent, the estimated value of the property of such decedent, names and places of residence and rela- tionship to decedent of the heirs at law of such decedent, the names and places of residence of the legatees, devisees, and other beneficiaries in any will of any such decedent, the amount of each legacy, and the estimated value of any property devised therein and to whom devised. These entries shall be made from data contained in the papers filed on such application or in any proceeding relating to the estate of the decedent. The judge of probate shall also feriter in such book the amount of the property of any such decedent, as shown by the inventory thereof, when made and filed in his office, and the returns made by any apprais- ers appointed by him under this act, and the valile of all inheritances, devises, bequests, legacies and gifts inherited from such decedent, or given by such dfecedent in his will or otherwise as fixed by the probate court, and the tax assessed thereon, and the amounts of any receipts for payment thereof filed with him/ The state auditor shall also furnish forms for the reports to be made by such judge of probate, which shall correspond with the entries to be made in such book. . Each judge of probate shall, on the first day of, January, April, July and October of each year, make a report in duplicate upon the forms furnished by the state auditor containing all the data and matters required to be entered in such book, one of which shall be immediately delivered to the county treasurer and the other transmittd to the audi- tor of state. The register of deeds of each county shall, at the same time, make reports in duplicate to the auditor of sta,te, containing a statement of any conveyance filed or recorded in his office of any property which appears to have been made or intended to take effect in possession or enjoyment after the death of the grantor or vendor, with the name and pla^e of residence of the vendor or vendee, and the description of the property transferred, as shown by such instrument, one of which dupli- cates shall be immediately delivered to the county treasurer and the other transmitted to the auditor of state. Sec. 22. All acts and parts of acts of this state relating to the tax- ation of inheritances, devises, bequests, legacies and gifts, so far as the sarfie are inconsistent with the provisions of this act, are hereby re- pealed. Sec. 23. This act shall take effect and be in force from and after its passage. Approved April 19', 1905. MINNESOTA TAX COMMISSION. 71 APPENDIX D TAX, AMENDMENT. -. CHAPTER 477, G. L. 190t, H. F. 666. An act proposing an amendment to article 9, of the Constitution of the State of Minnesota, relative to taxation. Be it enacted by the Legislature of the State of Minnesota: Section 1. The following amendment to article nine of the Constitu- tion of the State of Minnesota, to take the place of sections 1, 3, 3, 4 and the amendment added to the end of said article adopted in 1896. and any amendments to any of the foregoing relating to taxation, is hereby proposed to the people of the State of Minnesota for their approval or rejection, which amendment, when adopted, shall be known as section one of said article nine, that is to say: Sec. 1. The power of taxation shall never be surrendered, sus- pended or contracted away. Taxes shall be uniform upon' the same class of subjects, and shall be levied and collected for public purposes, but public burying grounds, public school houses, public hospitals, academies, colleges, universities, and all seminaries of learning, all churches, church property used for religious purposes, and houses of worship, institutions of puirely public charity, and public property used exclusively for any public purpose, shall be exempt from taxation, and there may be ex- empted from taxation personal property not exceeding in value $300.00 for each household, individual or head of a family, as the legislature may determine. But the legislature may authorize municipal corpora- tions to levy and collect assessments for local improvements upon prop- erty benefited thereby without regard to a cash valuation, and nothing herein contained shall be construed to affect, modify or repeal any exist- mg law providing for the taxation of the gross earnings of railroads. Sec. 3. Such proposed amendment shall be submitted to the people, for their approval or rejection, at the general election for the year one thousand nine hundred eight (1908), and the qualified electors of the state in their respective districts, may, at such election, vote for or against such proposed amendment by ballot, and the returns thereof shall be made and certified within the time, such votes canvassed, and the result thereof declared in the manner provided by law with refer- ence to the election of state officers, and if it shall appear thereupon that a majority of all the electors voting at such election shall have voted for and ratified said amendment, as provided in the next section hereof, then the governor shall make proclamation thereof, and such amend- ment so ratified shall take effect and. be in force as a part of the con- stitution. Sec. 3. The ballots used at said election on said proposed amend- ment, shall have printed thereon, "Amendment to article nine of the 72 PRELIMINARY REPORT OF THE constitution, relating to taxation, to take the place of sections 1, 2, 3, 4 and the amendment added at the end of said article adopted in 1896, and of any amendments of the foregoing. Yes.... No...." Each elector voting upon such proposed amendment shall place a cross mark thus "X," in a space to be left on the ballot opposite the words "Yes" or "No," according as he may wish to vote for or against said amend- ment, and his vote shall be counted in accordance with the expressed will of such elector, as provided by the election laws of this state. Approved April 30, 1907. MINNESOTA TAX .COMMISSION APPENDIX E MINNESOTA TAX COMMISSION VALUATION OF IRON PROPERTIES AS DETERMINED SEPTEMBER 9, 1907. SHIPPING MINES Name of Property. Acres. Class. Hall-Rust 40 1 Mahoning 160 1 Totals ; 200 2 Name of Property. Acres. Class. Biwabik 120 IB Burt-Pool 240 IB Morris 120 IB Mountain Iron. — ^Aetna. 320 IB Totals 800 4 Name of Property. Acres. Class. Fayal BiO. 2 tVirg-ina-Lone Jack.... 40 2 tVlrginia-Ohlo SO 2 Stevenson 320 2 tVirginia Totals 1,280 4 Name of Property. Acres. Class. Adams 2S0 3 Adams-Spruce (Clo- quet, Vega) 240 3 Albany 120 3 Bessemer 80 3 Cass (Cincinnati) 80 3 Chandler SO 3 Chisholm 80 3 Clark 80 3 Commodore 40 3 Day 80 3 Elba 120 3 Franklin 40 3 Glen 120 3 Grant 160 3 Higgins-McEwan 135 3 ♦Jordan 80 3 Leonard 80 3 , Lincoln 160 3 Miller 80 3 Minorca 160 .3 Pillsbury 160 3 Pioneer 160 3 Savoy-Sibley 194 3 Sellers 80 3 Shenango 160 3 Soudan 200 3 Zenith 80 3 Totals 3,329 27 Val- tPer- Tonnage. Rate. uation. sonalty. 18,185,685 33 6,001,276 210,710 25,000,000 33 8,250,000 14,251,276 39,415 43,185,685 260,135 Val- tPer- Tonnage. Rate. uation. sonalty. 5,000,000 30 1,500,000 26,000 9,175,538 30 2,752,661 39,425 28,009,813 30 8,402,944 36,150 24,257,572 30 7,277,271 221,680 66,442,923 19,932,876 322,255 Val- tPer- Tonnage. Rate. uation. sonalty. 15,313,587 27 4,134,669 150,UH) 2,418,000 27 652,860 4,944,480 27 1,335,009 '2,500,000 27 675,000 25,915 .27 60,780 26,176,067 6,797,538 236,795 Val- tPer- Tonnage. Rate. uation. sonalty. 16,160,248 23 3,714,557 361,620 20,987,663 23 4,827,162 235,9^0 6,574,000 23 1,512,020 8,386 1,010,000 23 232,300 29,055 75,000 23 17,250 134 202,469 23 46,668 92.160 6,503,089 23 1,495,711 95,785 3,926,980 23 903,146 92,535 2,100,000 23 483,000 20,460 7,943,698 23 1,827,050 1,690,370 23 388,762 39,031 48,000 23 11,040 5.260 7,605,602 23 1,749,289 70,383 6,000,000 23 1,380,000 60,000 3,672,285 23 821,626 66,053 23 200 000 2 780 9,471,281 23 2,178,394 3,000 1,800,000 23 414,000 121,095 2,500,000 23 575,000 84,721 369,000 23 84,870 44,903 3,791,746 23 872,102 14,800 5,286,333 23 1,215,857 229,256 1,514,695 23 348,379 100,'013 15,767,420 23 3,626,521 3,145 11,000,000 23 2,530,000 148,395 694,298 23 169,688 31,593 3,261,762 23 520,206 32,134,497 77,830 138,345,839 2,038,613 tLone Jack, Ohio and Missabe Mountain mines form Virginia mine. •Arbitrary valuation.' No tonnage report. 74 PRELIMINARY REPORT OF THE APPENDIX E.— Continued SHIPPING MINES Name of Property. Acres. Class. Agnew 40 4 Alberta 160 4 ••Brunt :. 160 4 Columbia 40 4 Cyprus 80 4 Fowler 40 4 Prantz 40 4 Genoa 200 4 Hawkins 160 4 Iroquois 120 4 ••Jennings 80 4 Kinney 120 4 Laura 40 i Leetonia 80 4 Longypar 40 .4.. .. Meado;*?- ,. . . 80 4 Myers ' : 80 4 Mohawk ,■ ..;.'. 40 4 •St. James 120 4 St. Paul 80 4 Stephens 280 4 Troy 40 4 , trtioa 100 4 Vidtoria 80 4 Wacoutah 160 -4 Webb .: ' 120 4 Winnlfred 40 4 •Yates 320 4 Totals 2,940 Name of Property. Acres. Class. Adriatic 30 5 *AJax (Kanawha) .... 160 5 Corsica 120 5 Crosby 80 5 ••Croxton 45 5 Duluth 40 5 Hector (Hale) 40 5 ••Hobart 40 5 Holland 40 5 Kellogg 40 5 La Belle 80 6 Larkin (Tesora) 40 5 La Rue 160 5 , Malta : 80 5 Mayas 40 B lyiohroe-Tener 160 5 Morrow 40 5 ••Nassau 80 5 Pearce 40 5 Penobscot 40 5 Pettlt 40 5 St. Clair 40 5 Sharon 120 5 Susquehanna 80 5 •Williams (No. Cincin- nafi) 80 5 Wills 160 5 Tawkey 40 5 Totals 1,955 28 TONNAGE Name of Property. Acres. Class. Tonnagt!. 4,000,000 80,000 4,580,614 2,500,000 500,000 250,000 2,000,000 1,837,786 7,000,000 250,000 25,000 5,500,000 1,500,000 5,000,000 4,500,000 400,000 4,670,446 1,575,000 3,"o'oo"6o6 27,586,656 461,500 1,303,000 327,000 5,000,000 7,500,000 147,860 91,494,762 1,000,000 2,000 3,460,000 350,000 526,076 340,664 250,000 1,837,317 18,000 2,443,500 lOO.OOO 400,000 3,500,000 47,700 70,000 38,938,770 60,000 3,908,682 65,000 4,404,600 780,000 2,055,120 14,927,005 26,000,000 210,000 137,700 Bate. 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 19 Val- tPer- uation. sonalty. 760,000 6,175 16,200 570,000 67,551 476,000 96,000 ....... 47,500 5,998 380,000 2,500 349,199 63,684 1,330,000 9,004 47,500 36,170 25,000 1,046,000 22,210 285,000 14,230 950,000 855,000 76,000 2,856 887,384 57,029 299,260 44,786 450,000 6,060 570,000 46,541 5,241,464 . 60,000 87,685 36,732 247,670 42,141 62,130 46,213 950,000 10,7 50 1,425,000 28,093 22,609 100,000 17,935 Tonnage. Bate. 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 106,821,134 PROSPECTS Tonnage. Rate. Adams-North Dev. Bangor 40 80 7,305,625 2,705,400 15 15 Val- uation. $1,095,844 405,810 $17,653,975 587,674 tPer- sonalty. 18,585 Val- uation. 140,000 10,000 484,400 49,000 150,000 47,693 35,000 140,000 2,520 342,090 14,000 56,000 490,000 6,678 . 9,800 6,461,428 7,000 300,000 9,100 616,644 , 109,200 287,717 2,089,801 3,640,000 25,000 29,400 19,278 $14,561,749 617,982 47,949 41,695 47,393 600 864 7,893 364 3,476 20,225 9,000' 64,794 31,402 1,300 113,291 600 2,348 16,214 ' 23,445 " ' 'lV,S69 49,250 826 1,000 700 tPer- sonalty. fiOO ••Arbitrary valuation. No tonnage report until Nov. 7, 1907. •Arbitrary valuation. No tonnage report. MINNESOTA TAX COMMISSION APPENDIX E.— Continued TONNAGE PROSPECTS Name of Property. Acres. Class. Tonnage. Rate. Canesteo 480 1 10,580,564 15 Culver, 40 1 4,446,194 15 D'Autremont 80 1 4,442,608 15 Fay 40 1 6,500,000 15 Gilbert-Bender 160 1 11,095,452 15 Hanna 160 1 600,000 15 Hull-Rust 160 1 49,229,409 15 Hull-Rust 200 1 46,364,963 15 L.eonidas ..: 320 1 4,324,382 15 McKlnley 320 1 1,542,670 15 Mahoning 220 1 48,000,000 15 Mariska '. 80 1 200,000 15 Mesabl Chief 120 1 7,172,100 t Virginia -Missabe 15 Mountain 160 1 10,154,433 15 Monica 40 1 200,000 15 Moose 80 1 9,000,000 15 Niles-Hartley 80 1 6,848,099 15 Norman 40 1 5,363,442 15 Onondoga 25 1 400,000 15 Sauntry-Alpena 360 1 31,652,182 1.5. Shaw '. 80 1 3,000,000 15 Spring 80 1 250,000 15 Syracuse 120 1 486,000 15 Totals 3,565 25 271,863,523 Name of Property. Acres. Class. Tonnage. Rate. Agnew No. 2 40 2 5,802,988 10 Agnew No. 3 120 2 9,259,700 10 Alworth Lands 80 2 623,366 10 Al-vyorth 80 2 4,806,333 10 Biwablk Additional ... 40 2 100,000 10 Burt Lands No. 2 120 2 10,982,618 10 Canton 200 2 3,100,000 10 Chisholm 80 2 3,786,021 10 Cleveland ClifEs 80 2 300,000 10 Elba, 26-58-17 160 2 2,500,000 10 Forester 200 2 7,406,487 10 Gross , 80 2 500,000 10 G. G. Hartley 40 2 , 7,047,727 10 Hibbing Townsite 80 2 29,074,200 10 Higglngs No. 1 80 ' 2 1,300,000 10 Hull-Rust 80 2 5,151,962 10 Humphreys 80 2 4,279,560 10 Iron Chief 240 2 2,822,509 10 Knox 40 2 876,728 10 Kosmerl 80 2 9,312,947 10 Minnewas 320 2 7,000,000 10 North Dev.; 4-58-17... 40 2 1,154,195 10 N. W: L No. 2 80 >2 2,035,290 10 N. W. L No. 3 40 2 1,741,369 10 Oliver, 26-58-17 80 2 92,537 10 Oliver, 26-58-17 160 2 942,526 10 .Penobscot: 160 2 7,644,629 10 Republic 160 2 186,561 10 Rouchleau 80 2 26,413,000 10 Schupp 40 2 504,297 10 Scranton 120 2 17,107,000 10 Sheridan 120 2 4,322,347 10 Snivley 80 2 1,320,072 10 South Agnew 80 •,2 10,318,055. 10 Sweeney 80 2 1,892,979 10 Tioga 40 2 1,200,000 10 Union 40 2 2,100,000 10 Waliace-Moon 40 2 564,608 10 Weed 40 2 254,867 10 "Whiteside '. 120 2 8,808,071 10 ♦Whiteside-Patterson. . 30 2 10 Totals ,...3,950 41 204,635,249 Val- tPec- uation. sonalty. ' 1,587,084 126,981 666,929 666,391 975,000 1,664,318 66,670 90,000 7,384,402 6,954,744 648,657 ....... 231,400 12,592 7,200,000 30,000 3,220 1,075,815 1,523,165 30,000 1,092 1,350,000 1,027,214 68,500 804,516 60,000 2,020 ,4,747,827 450,000 ... 37,500 405 72,900 11,000 540,779,516 292,080 Val- tPer- uation. sonalty-. 580,299 926,970 480,633 62,337 10,000 1,098,261 310,000 378,602 30,000 , 250,000 740,648 50,000 704,772 2,907,420 130,000 515,196 427,956 282,250 87,673 931,294 700,000 115,419 203,529 174,137 ...:... 9,263 94,252 764,462 18,626 2,641,300 :. 50,429 1,710,700 432,235 132,007 1,031,805 189,298 120,000 210,000 19,785 56,461 25,487 880,807 20,000 $20,483,518 19,755 •fLone Jack, Ohio and Missabe Mountain mines form Virginia mine. •Arbitrary valuation. No tonnage report. 76 PRELIMINARY REPORT OF THE APPENDIX E.— Continued Name of Property a,nd Description. Acres. Class. J. B. Adams, 27-58-20.. 160 3 Alexander, 13-57-22 ... 40 Arcturus, 13-24-56-24 . 200 Atlas No. 2, 32-58-20.. 40 Auburn, 17-20-58-17 . . 120 Buckeye, 36-56-35 4K0 Carson Lake, 10-57-21. 40 Clierriung, 27-58-20 .... 40 Chlsholm No. 2, 15-68- 19 200 Chisholm No. 3, 9-57-21 40 .Clarion, 24-57-22 40 Crescent, 22-58-20 40 Donora, 27-28-59-15 ... 280 Edmund, 14-23-57-22 .. 80 Enterprise, 5-58-17 ... 40 Fletcher, 29-56-24 40 Gross, 20-56-23 160 Great "Western, 17-58- 17 40 ♦♦Helmer, 14-58-19 ... 40 Hill, 2-58-18 80 Holman, 21-22-56-24 .. 160 La Belle, 15-58-19 40 Lamberton, 3-67-21 . .. 40 Lewis, 29-56-24 40 Longyear No. 2, 6-57-20 80 Myers-Niles, 27-58-20.. 120 Midway, 10-58-19 240 Mora, 14-57-21 80 N. "W. L-, 2-57-21 40 Nelson, 15-56-23 80 Neville, 15-68-19 40 Neville, 34-58-20 120 Niagara, 12-57-21 120 Oliver, 30-58-17 120 Oliver, 31-32-59-17 120 Oliver, 6-58-16 40 Oliver, 19-59.-14 40 Oliver, 21-69-14 40 Oliver, 21-59-14 40 Oliver, 21-69-14 40 Oliver, 21-59-14 80 Oliver, SO-69-14 40 Oliver, 36-59-18 160 Oliver, 36-59-18 160 Oliver, 11-58-19 160 Oliver, 11-12-58-19 .... 160 Oliver, 12-58-19 120 Oliver, 6-57-20 80 Oliver, 7-57-20 80 Oliver, 7-57-20 40 Oliver, 22-58-20 80 Oliver, 23-68-20 40 Oliver, 24-58-20 80 Oliver, 25-58-20 80 . Oliver, 27-58-20 80 Oliver, 27-68-20 40 Oliver, 28-58-20 40 Oliver, 28-68-20 40 Oliver, 35-58-21 40 Oliver, 13-57-22 120 Oliver, 23-57-22 80 Oliver, 23-26-57-22 200 Oliver, 24-67-22 80 Oliver, 24-57-22 80 Oliver, 24-57-22 80 Oliver, 24-57-22 40 Oliver, 24-57-22 80 Oliver, 28-57-22 40 Oliver, 29-67-22 40 Oliver, 10-56-23 80 TONNAGE PROSPECTS Tonnage. 17,611,443 200,000 2,148,379 800,317 1,556,800 765,806 4,088,640 2,740,218 1,876,319 654,461 2,754,372 1,950,000 6,921,679 2,902,208 4,470,623 311,614 1,806,997 Hate. 5,103, 1,000, 297, 6,339, 4,089, 151, 967, 3,340, 6,056, 1,503, 200, 760, 350, 1,601, 2,772, 644, 175, 924, 2,336, 362, 997, 399, 775, 472, 550, 168, 2,562, 234, 749, 419, 1,613, 4,179, 4,367, 1,557, 5,546, 1,406, 859, 6,750, 1,797, 3,776, 900, 1,606, 66, 982, 6,963, 7,400 728, 5,229, 1,483, 322, 333, 137, 656, 843 840 ,114 000, 818 896 865 664 ,863 ,000 206 333 .986 ,878 635 ,115 ,882 ,211 ,222 ,262 .663 ,669 .541 .170 .506 ,474 ,268 ,223 ,031 ,976 ,946 ,945 ,600 ,000 ,956 ,676 077 ,463 ,101 ,323 ,983 ,626 ,167 ,871 ,899 ,366 305 8 .000 8 335 8 264 8 .912 8 .847 8 8 Val- tPer- uation. sonalty. 1,408,915 .;... . 16,000 171,870 64,025 124,464 61.264 327,091 219,217 160,025 62,359 220,349 156,000 663,734 232,176 367,650 24,929 144,479 408,264 10,000 23,786 507,141 67,361 327,192 12,148 76,589 267,267 . ;. 484,547 120,249 16,000 60,865 28,071 120,149 221,812 43,689 14,000 ....... 73,936 186,906 28,239 79,831 31,971 62,009 37,830 44,017 12,668 204,981 18,773 59,976 33,563 129,054 334,360 349,398 124,581 443,618 112,482 68,798 540.076 143,836 302,128 72,000 128,556 5,334 78,566 477.077 592,008 58.265 418,326 118,690 26,773 • 26,709 11,032 52,509 **Arbltary valuation. No tonnage report until Deo. 3, 1907. MINNESOTA TAX COMMISSION 77 APPENDIX E.— Continued TONNAGE PROSPECTS Name of Property and Description. Acres. Class. Oliver, 16-56-23 640 3 Oliver, 15-22-56-24 200 3 Oliver, 20-66-24 40 3 Oliver, 21-56-24 40 3 Oliver, 29-56-24 80 3 Oliver, 2-55-25 40 3 Oliver, 2-55-25 80 3 Oliver, 3-55-25 40 3 Oliver, 3-55-26 40 3 Oliver, 13-66-26 80 3 Oliver, 13-65-26 80 S Palmer, 14-58-20 40 3 Parker No. 1, 11-57-21. 80 3 Park Lot, 31-58-17 40 3 Pillsbury Addn, 6-57-20 40 3 Republic, 23-57-22 40 3 St. Anthony, 29-58-20.. 80 3 St. Anthony No, 2, 32- 58-20 , 40 3 Shenango No. 2, 15-58- 19 40 3 Snowball, 15-56-23 .... 160 3 Sparta Townslte, 34- 58-17 80 3 Stephens No. Dev., 23- 25-26-59-15 280 3 . W. M. L. No. 1, 10-57- 21 40 3 "Walker-Hill, 21-28-29- 56-24 200 3 Walker-Hill No. 1, 29- 56-24 ..'. 160 3 Walker-Hill No. 3, 31- 56-24 80 3 Wanless, 16-58-19 . . . . 320 3 Wayne, 1-56-23 40 3 Western, 6-57-17 40 3 West Mesaba, 27-58-20. 80 3 ■Wright, 11-67-21 40 3 Totals 9,640 99 Name of Property. Description. Atlas 32-68-20 Boeing 12-57-21 Bovey Group No. 1 1-65-26 Burrows 3-57-21 Burrows No. 2 3-57-21 Clark 32-58-20 Crete 32-58-20 G. N. .: 2-57-21 Mahoning No. 6 8-57-21 . Mahoning No. 4 3-10-57-21 Mahoning No. 5 10-57-21 Mahoning 36-58-21 Mora 14-57-21 Old Forest 13-67-22 Oliver 4-58-16 Oliver 4-68-15 Oliver 5^57-20 Oliver 13-58-20 Oliver 13-58-20 Oliver 23-58-20 Oliver 23-58-20 Oliver 23-68-20 Oliver 23-58-20 Oliver 24-68-20 Oliver 26-68-20 Oliver 29-58-20 Oliver .■ 32-68-20 Val- tPer- Tonnage. Rate uatlon. sonalty. 23,444,492 8 1,875,559 1,666,700 8 133,336 200,000 8 16,000 200,000 8 16,000 1,408,369 8 112,669 323,320 8 25,865 561,001 8 44,880 661,592 8 62,127 1,226,160 8 98,092 617,487 8 49,398 227,648 8 18,203 859,629 8 68,770 4,119,148 8 329,532 40,000 8 3,200 1,245,463 8 99,637 1,000,000 X 80,000 1,903,797 8 152,304 918,766 8 73,501 4,200,000 8 336,000 31,479 8 2,518 1,676,672 8 134,134 11,404,318 8 912,345 1,567,404. 8 125,392 1,201,364 8 96,130 9,261,198 8 740,895 113,334 8 9,066 3,298,434 8 263,874 852,508 X 68,200 693,366 8 55,469 12,033,916 X 962,713 255,676 8 20,454 244,504,376 $19,490,345 67,361 fROSPECTS tPer- Acres. Class. Valuation. sonalty. 40 3 10,000 40 3 20,000 160 3 80,000 40 3 15,000 40 3 20,000 40 3 10,000 40 3 70,000 40 3 10,000 120 3 20,000 80 3 100,000 160 3 106,000 80 3 10,000 120 3 20,000 80 3 2,000 40 3 20,000 40 3 20,000 40 3 10,000 40 3 10,000 SO 3 20,000 80 3 20,000 40 3 10,000 40 3 20,000 80 3 20,000 \.. 40 3 16,000 40 3 10,000 40 3 15,000 40 3 8,000 78 PRELIMINARY REPORT OF THE Name of Property and Description. APPENDIX E.— Continued ACREAGE PROSPECTS Acres. Class. Tonnage. Rate. Val- uation. tPer- sonalty. Oliver 32-58-20 Oliver 32-58-20 Oliver 33-58-20 Oliver 35-58-21 Parker No. 2 H-57-21 Parker No. 3 11-57-21 Pontiac 32-58-20 Eepublio 2-58-18 Richards 32-58-20 St. Anthony No. 3 32-58^20 Smith 2-57-21 Syh 13-58-20 Wright-Davis 2-57-21 Wright-Davis 3-57-21 Wright-Davis 10-57-21 Wright-Davis 11-57-21 Totals 80 40 160 40 40 40 120 40 40 40 ■40 35 40 40 40 80 2.675 20,000 10,000 40,000 15,000 15,000 15,000 28,000 20,000 10,000 10,000 40,000 10,000 10,000 20,000 15,000 30,000 998,000 UNCLASSBD PROPERTIES Name of Property. Description. •Shagawa 30-63-11 *Chisholm 1-46-29 Cuyuna 3-10-45-29 Sigma 8-45-29 Totals 4 Acres. Tonnage. 313 160 320 160 963 405,000 135,000 540,000 JPer- Valuation. sonalty- 87,500 1,810 6,400 13,200 11,612 118,712 1,810 MBSABA RANGE IRON LANDS County. St. Louis St. liouis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis St. Louis pt. Louis atasca. Itasca. Itasca, Itasca. Itasca. Itasca. Assessment District. .Town of Mesaba .Village of Mesaba .Town of White .Unorganized Town, 69- 17 .Village of Aurora . Town of Biwabik .Village of McKinley. . . .Village of Biwabik . Town of Fayal .Town of.Mlssabe Mtn. . . Town of Nichols ...... .City of Virginia .Unorganized Town, 58%-17 .Village of Hibbing . Town of Stuntz .Village of Buhl . Town of Great Scott . . . .Village of Chisholm. . . . Town of Nashwauk .... .Towrj of Grand Rapids. .Town of Bass Brook. . . .Village of Nashwauk... .Town of Iron Range... .Town of Arbo, 56-25... Totals No. Prop - Val- tper- erties. Acres. uation. sonalty. 184 7,407.55 124,290 4 160 6,800 174 6,955.18 146,160 35 1,433.92 114,S00 35 1,383.25 15,500 60 2,415.88 23,540 3 120 2,700 3 120 1,400 ■ 41 1,604.48 16,760 76 3,035.59 82,560 185 7,382.97 96,180 60 2,386.60 54,720 10 166.29 29,900 21 814:49 209,000 257 10,272.93 337,480 4 160 22,240 114 4,588.15 35,740 12 427.65 10,680 219 8,679.37 310,700 107 4,139.11 52,200 62 1,816.85 25,650 36 1,440.47 68,000 97 3,901.76 443,200 21 851.25 27,400 1,810 71,653.63 2,257,700 •Arbitrary valuation. No tonnage report. i APPENDIX G. MINNESOTA TAX COMMISSION. MINNESOTA (MESABI AND VERMILLION RANGES) IRON ORB SHIPMENTS FOR 1906 AND PREVIOUS YEARS. — (From Iron Trade Review, February NAME OF MINE XMkU Bmv* Adams Adriatic Aetna (Lowmore) Airnew AJax (Kanawha) Albany Alexander Auburn Bessemer BlwabUc Brunt Burt Canton Cass Cblsholm Cincinnati Clark Cloquet (Vega) . . Columbia Commodore Corsica Crosby Croxton Cyprus Day Duluth Elba Fayal Forest Franklin Frantz Genoa Glen Grant Hawkins Hector (Hale) Higgins No. 2 Hobart Holland Hull Hull-Rust Iroquois Jennings Jordan Kinney Ija Belle ■Lake Sup. Group. Larkin (Tesora) . . Lia Rue Laura Leetonia Leonard Lincoln liongyear Mahoning Malta Mayas Miller Minorca Mohawk Monroe Morris Morrow Mountain Iron . . . . Myers Norman Ohio Pearce Penobscot Pettit . PiUsbury Roberts Rust Sauntry-Alpena . . . Scranton 1906 1905 1,238,360 3,294 163,260 9,057 366,371 60,647 131,791 807,374 75,401 1,377,066 65,961 379,166 1,373 274,394 263,401 100,606 115,373 162,633 192,144 158,336 255,580 1,634.863 41,647 66,936 11,068 179,468 279,424 294,588 37,221 341,319 975 95,472 282,692 1,690,311 190,971 84,715 110,768 67,691 60,466 Prior to I 1890 1890 I 1891 1892 1893 1894 1895 1898 1897 1898 1899 1900 1901 1,140,984 44,661 28,439 241,186 16,073 112,630 1,092,987 1,860,452 59,652 231,296 966 358,091 1,360 146,901 130,228 236,351 142,172 126,724 1,368,922 99,785 70,210 281.081 287,835 49,227 202,070 4,990 238,598 168,484 233,065 61,109 12,001 175,670 138,001 308,989 264,368 367,192 1,274,232 116,763 107,244 234,071 166,641 92,716 310,839 1,809,743 64,073 2,636,249 228,461 66,386 82,767 33,546 284,617 185,854 89,161 78,597 197,192 27,207 362,004 297,011 276,777 16,778 1,011,661 139,853 118,520 117,653 13,730 1,070,937 60,725 2,496,089 188,568 140.239 161,914 272,114 1,646 161,600 24,416 26,372 65,137 37,626 46,617 3,616 108,210 ' '90,648 213,853 5,628 '7,2 is 223,399 24,167 4,246 119,818 59,141 376,970 247,069 359,020 17,187 4Y,766 136,601 286,423 31,004 58,123 117,884 573,440 38,999 371,274 93,392 28,943 234,662 17,723 131,478 242,666 16,261 57,324 V6',286 '2'2',063 248,645 231,056 ' 'lV,i36 70,006 67,659 167,245 142,021 77,523 69,925 170,738 175,263 427,464 32,912 12,215 '60,798 642,939 30,128 '3'o"9',6i4 13,728 259,912 519,892 773,638 101,077 47,350 11,933 18,614 390,860 235,630 383,180 80,494 18,651 112,155 564 675,933 200,400 '2'7'9',677 135,404 520,751 650,955 110,141 101,607 29,652 99,691 720,474 14,963 386,992 '55'3',S36 99,498 346 'l',62i 'l'6'2'.947 1,975 165,435 9,547 1,072,257 60,000 276,559 18,807 154,326 750,341 28,615 1,137,970 293,651 85,619 106,487 57,847 53,004 777,346 64,218 263,692 '9'2'4',868 63,071 278,416 128,587 121,707 1,252,504 168,524 263,651 32,901 284,023 911,021 65,346 829,118 41,300 427,510 '4i6,'o'7'4 34,573 199,566 15,627 35,546 26,838 150,024 224,630 1,656,973 39,299 332,022 30,929 594,761 765,872 126,299 1,001,324 1,058,160 172,597 'l'4'6',64i 101,032 41,966 68,660 221,080 120,723 42,756 328,739 Sellers Sharon Shenango Sparta Spruce St. Clair St. Paul Stephens Stevenson Susquehanna Tener Troy Union Utlca Victoria tVlrglnla Wacoutah Webb Williams (N. Cln'tl) Wills Winnifred Tates Miscellaneous Total ▼armllUoB naaf {Chandler ■ {Pioneer ■ Savoy Sibley fSoudan (Minnesota) Zenith Total Grand total 241,031 261,501 383,717 235 674,602 24,230 213,097 27,777 606,296 61,792 ,014,600 20,984 174,309 146,849 20,691 268,281 64,820 6,674 6,766 165,604 17,686 367,754 1,428,614 68,136 87,684 185,944 '402.224 3,415 265,289 71,236 ' '4,650 68,174 23,792,882 318,990 766,863 106,933 271,496 146,603 181.58( 20,163,699 366,739 653,682 91,775 261,170 205,002 109,818 47,433 153,037 112,765 174,867 370,732 3.144 336,002 12,012 1,578,915 532,000 1,792,3651 1,677,186 1,952,7911 880,014 26,686,2371 21,830,886 1,962,791 880,014 373,969 3,079 4,246 661,666 2,661 617,570 498,363 14,991 66.722 123,016 506,955 600,377 3,046 13,858 613,620 436,930 2,140 808,291 11,249 1,793,052 2,781,6871 2,882,079 558,050 370,303 14,388 894,6181 1,167,6501 820,621 894,618 1,171,895 1,434,241 390,463 606,024 40,054 432,760 471,546 149,073 448,707 18,765 948,5131 1,077,8381 1,088,090 601,072 226,156 237,143 349,100 12,357 4,275,809 438,365 207,103 692,196 40,817 4,613,766 716,919 123,183 426,040 56,280 34,918 66,810 202,144 101,675 166,426 279,615 66,031 666,273 8,297 93,109 244,876 6,420 18,238 6,626,384 808,359 339,897 81,022 5,169 457,732 79.323 2,741,566 3,859,426 3,970,169 1,278,481 1 1,26 5,1421 1,771,502 6,564,2901 5,878,908 8,397,886 7,809,636 644,801 450,794 170,446 4,670 325,020 60,089 9,004,890 627,379 678,310 212,008 208,284 60,082 1,665,8201 1,786,063 9,465,355 10,790,953 15. *Burt. Hull & Bust Mines formerly reported as "Lake Superior Group." tChandler flrat year abipping 1888. IPioneer first year shipping 1889. tVirginla Mine formed by Lone Jack, Missabe Mtn. and Ohio Mines. {Soudan first year shipping 1884. APPENDIX G. MINNESOTA TAX COMMISSION. ID VERMILLION RANGES) IRON ORE SHIPMENTS FOR 1906 AND PREVIOUS YEARS.- -(From Iron Trade Review, February 28, 1907.) 1 > 1 1890 1891 1893 1893 1894 1895 1896 1897 1898 1899 1900 1901 1903 1903 1904 TOTAI^S. 1 59,141 234,562 170,738 390,860 720,474 777,346 829,118 1,242,923 1,109,750 940,105 8,854,351 3 294 1,645 17,723 196,316 45,582 24,829 215,084 458,775 207,650 860 .^98 108,847 23,932 109,608 96,435 912 153,433 14,963 64,218 41,300 75,620 2,143,028 330 7*^4 108,210 376,970 131,478 175,263 235,630 385,992 263,692 427,510 38,283 86,303 647,614 151,500 90,048 247,069 242,565 427,464 383,180 553,836 924,868 410,074 623,127 807,511 7,409,217 75,401 3 237,518 24,416 213,853 359,020 16,261 99,498 713,048 205 222 50,155 168,831 29,554 130,732 34,573 200,629 1,145,217 136,379 1,803 286 26,372 17,187 57,324 32,912 346 63,071 199,566 350,799 300,492 256,873 5,628 47,700 96,280 12,215 1,621 163,444 16,987 1,199,434 250,910 15,627 35,546 26,838 65,137 7,213 22,063 60,798 80,494 152,947 278,416 65,S33 69,292 20,436 34,043 249 30,131 115,373 18,594 100,297 121,818 107,781 150,053 93.616 1,460,601 348 244,343 84,530 149,819 123,425 975,102 85,280 65,528 62,884 244,150 280,412 44.413 99,055 412,000 793,656 18.651 112.155 564 575,933 1,975 165,435 9,547 1,072,257 106,516 150,220 207,454 1,919,172 319,453 37,626 128. 5S7 121.707 1.252.504 150,024 224.630 1,656,973 1 344 427 1,162,247 136,601 248,645 642,939 12 934 502 226,712 46,617 223,399 286,423 231, US6 30,128 200,400 60,000 168.524 39,299 111,085 92,019 1 621 443 144,162 17,136 309,514 279,677 276,559 253.651 332,022 399,719 23,875 51,946 5,892 54,289 303,700 171,705 18.928 107,905 2,876,677 1.043,251 164.514 709,510 3,616 24,167 31,004 70,006 13,728 18,807 32,901 30,929 321 658 35,286 615,203 975 253,956 515,657 1,690,311 17,562 50,215 319,857 84,715 147,931 190,024 32,352 48,298 1,226,066 97,474 6,225 89,554 1,415,884 732,051 185,429 70,753 766,311 337,068 58,123 67,659 259,912 135,404 154,326 284,023 594,761 4,962.469 12,001 53,335 79,286 200,163 10,591 279,399 81.604 1,009,446 11,675 105,170 3.778 228.536 151,952 153,822 221 706.325 66.641 531,367 16,453 28,784 264,725 1,118,476 713,912 87,908 22,788 1,038,645 222,640 1,164,098 121,391 117,884 167,245 519,892 520,751 750,341 28,615 911,021 65.346 765,872 126,299 8,793.315 776.832 107,244 347.591 35,499 115,886 121,739 646.318 92,715 324,569 2,880,080 ■* 4,245 119,818 35,571 1,421,456 49.409 1.348.714 33,012 1,168,855 242,790 573,440 371,274 142,021 773,538 650,955 1,137,970 1.001,324 1,058,160 14,803,118 417,019 38,999 93,392 28,943 77,523 69,925 101.077 47.350 110,141 101,607 421,132 293,651 172,597 714,073 54,884 209,531 17,278 238,122 28,972 50.204 1,615 52,706 229,133 235 171,709- ■ 11.933 29,652 85.619 146,641 221,080 706,071 27,088 320,068 99,691 106. 4S7 57,847 101,032 41,965 120,723 42,756 1,090,658 18.614 190,154 556,631 53,004 68,560 328,739 249,837 700.140 1,168 207,990 1,168 47,433 153,037 112,765 174.867 56,280 34,918 56,810 193,428 224,526 251,631 48,199 1,734,881 329,535 51,712 59,692 589,319 26,748 648,526 66.722 226,156 237.143 202,144 101,675 156,426 279,515 227,444 543,203 40.458 587.153 6.148 1,244,197 3,381,762 94,688 24,230 87.055 1.014,582 454,819 56,63i 666,273 1,434,681 1,652,021 7,266,702 20,984 232,445 15,099 91.496 156.180 12,759 262,291 8,297 93,109 103,522 9,009 317,115 120,697 740,111 64,820 123,015 505,955 500,377 808,291 601,072 349,100 244,876 5,420 5,131 5.866 5,395 3,562,396 6,766 236,839 3,046 11,249 12.357 18,238 ::;:::::::: ::::::;: 62,575 12,158 16,7 08 39,179 81,686 53,179 124,280 376,642 13,S58 2,140 15,998 4,24£ 651,65E 2.65] 613,620 435,930 1,793,052 2.781.5871 2.882.079 4.275,809 438,365 207,103 4,613,766 715,919 123,183 6,626,384 808,359 339,897 81,022 5,169 457,732 79,323 7,809,635 644,801 450.794 170,446 4.670 325.020 60.089 9,004,890 627,379 678,310 212,008 13,342,840 645,786 673,863 243,937 78,304 275,168 167,205 12,892.542 460.548 596.735 169.616 113.595 175.114 161.091 12,156,008 422,162 505,432 74,866 122,783 70.713 86,557 122,742,938 12.01S 373,965 3,075 558,050 605,024 40,054 471,545 149,073 8,850,955 5,205,865 1,150,603 847,187 ) 517,570 498,35: 14,99] 370,303 14,388 390,463 432,760 448,707 18,765 592,196 40,817 426,040 208,284 60,082 8,050,843 994,706 1 880.01 894,6181 1,167,6501 820,621 948,5131 1,077,8381 1,088,090 1,278,4811 1.265,1421 1,771,502 1 1.655.8201 1,786,0631 2,084,263 1.676,699 1,282,5131 25,100,159 894,61S 1,171,89! ) 1,434.241 2,741,565 3,859,425 3,970,169 5,554,290 5.878,908 8,397,886 9,465,355 10.790,953 15,427,103 14,569,241 13,438,521 147,843,097 le Superior Group." t year shipping 1889. tVlrginla Mine formed by Lone Jack, Missabe Mtn. and Ohio Mines. {Soudan first year shipping 1884. APPENDIX H. MINNESOTA TAX COMMISSION. COMPARISON BY COUNTIES OF TOTAL REAL, PROPERTY. AMOUNT TAXEJ AND AMOUNT EXEMPT. WITH ASSESSMENT Bff STATE AND COUNTY BOARDS AND ASSESSORS, AND PERCENTAGE OF ASSESSED TO TRUE VALUE, FROM U. S. CENSUS RETURNS 1904. U. S. CENSUS REPORT WEALTH, DEBT AND TAXATION, AND STATE AUDITOR'S REPORT 1905-6. COUNTIES. Aitkin Anoka Becker Beltrami Benton Big Stone Blue Earth Brown Carlton Carver Cass Chippewa Chisago Clay Clearwater Cook Cottonwood Crow Wing Dakota Dodge Douglas Faribault Fillmore Freeborn Goodhue Grant Hennepin Houston Hubbard Isanti Itasca Jaclcson Kanabec Kandiyohi Kittson Lac qui Parle. . . . Lake Le Sueur Lincoln Lyon McLeod Marshall Martin Meeker Mllle Lacs Morrison Mower Murray Nicollet Nobles Norman Olmsted Otter Tail Pine Pipestone Polk Pope Ramsey Red Lake Redwood Renville Rice Rock Roseau St. Louis Scott Sherburne Sibley Stearns Steele Stevens Swift Todd Traverse Wabasha Wadena Waseca Washington . . . . Watonwan Wilkin Winona Wright Yellow Medicine Total Real Prop- erty and Improvements. Totals $10,896,426 9.076,880 12,698,375 6,215,063 5,867,549 10,437.798 33,432,635 20,749,144 9.431,109 10.881,875 5,972.657 12,652,974 9,618.630 21.749,665 3,856,533 4.794.546 15.812.138 12,491,804 17,027,826 11,945.116 13,697.354 29,038,133 26,909,816 24.158,109 29,092,920 10,215,423 236,271,164 13,503,181 3,689,578 6,861,808 34,274,450 18,287,480 6,193,640 18,119,867 12,215,492 18,437,025 13.762,550 15,442,687 10,456,495 19,940,196 16,246,944 15,898,025 21,370,287 15,233,167 8,427,698 15.626,168 27,722,273 16,412,961 14,762,510 20,307.053 16.160.862 26,851,212 36,477,361 13,077,693 12,226.418 35.299,866 11,527,311 170,159,518 9,013,780 22,648,536 28,094,539 26,123,396 13,868,934 3,544,207 267,676.542 11,666,290 6,930,793 16,636,000 33,553,860 18,514,459 16,537,379 16,119,728 17,606,912 10.862.406 19.857.069 6,962.374 16,669,344 21.808,310 13,815,685 13,167,678 31,837,653 18.350.093 16,988,697 tl.964,684,701 — 2- Tazed Real Property. $10,716,293 8,693,141 12,469,181 6,007,697 5,718,150 10,193,089 32,705,849 19,942,204 9,361,703 10,528,267 5,846.327 12.405.938 9,444,956 21,291.893 3.856.533 4.775.600 15,390,398 11,816,698 16,429,343 11,706,062 12,444,904 28,501,569 26,399,961 23,623,604 28,136,274 10,084.201 202,550,519 13,258,151 3,527,794 6,760,161 33,970,624 18,084,526 6,132,971 17,636,216 12,066,461 18,079,458 13,502,540 14,954,125 10,363,339 19.512,344 15,861,196 15,761,359 21,172,069 14,898,150 8,281,008 15,010,462 27,086,503 16,244,782 14,046,840 19,918,381 15,921,933 26,170,184 34,690,247 12,958,957 11,937,398 34,598.266 11,233,643 140,037,028 8,830,932 22,310,948 27,755,925 21,999,079 13,538.224 3.493.596 254,748.238 11,263.386 6,879,902 16,386,640 31,514,258 17,301,725 16,175,211 14,879,486 17,297,222 10,678,967 19,097,369 6,776,466 16,348,589 19,632,966 13,343,200 13,006,670 29,188,454 17.982,824 16,698,979 $1,869,642,405 — 3 — Exempt. $181,133 382,739 229,194 207,366 149,399 244,709 726,786 806,940 69,406 363,608 126,330 247,036 173,674 467.772 18,946 421.740 675,106 598,483 240,054 1,262,460 636,664 609,866 534,505 956,646 131,222 33,720,646 245,030 161,784 101,647 303,826 202,964 60,669 483,661 150.041 357,667 260.010 488,562 93,156 427,852 385.748 136.666 198,218 335,017 146,690 615,706 635,770 168,179 715.670 388,672 238,929 681,028 1,787,114 118,636 289.020 701,600 293.TB8 30,122,490 182,848 337,588 338.614 3,124,317 330.710 60,611 2,927.304 392,904 60.891 250,460 2,039,602 1,212.734 362,168 240.242 308,690 183,438 759,700 175,908 310.766 2,275.355 472.486 161.008 2,649,199 367,269 389,618 — 4— Returned by State Board. $105,042,296 $4,209,885 2,837,555 4,615,194 4,739.808 1,915.844 3,645.707 10.826.674 6.962.443 2.583.439 3.942,335 3,183,565 4,287,064 2,791,321 7,505,564 1,242,454 1,591,607 5,980,170 5,143,000 7,322,287 4,902,746 4,532,493 7,926,529 8,706,446 8,590,565 10.065,150 3,659,899 126.572.820 4.197.241 2.820,451 2,257,382 13,364,124 6,981.309 1.576.650 6.183,311 3.757.917 5.888,801 3,488,073 6.261,862 3,198,681 6,949,556 6,613,799 4,917,567 8,051,546 6,507,041 1,757,247 4,098,064 8,787,888 6,129,618 4,800,983 7,101,080 6,237,366 8,164,103 10,529,168 4,174,795 3,895,602 8,830,920 4,135,295 82,634,782 2,612,759 9,168,060 8,243,697 7,228,992 4,751,033 1,696,861 110,740,438 3,648,204 1,889.919 6.065,711 11,145,685 6,477,159 3,761,019 4,321,594 6,085,909 3,626,213 5,164.551 2,213,176 7,459,432 4,444,969 4,658,518 4,947,116 10,251,656 6,641,112 6,189,096 $751,887,611 — 5— Returned by County Boards. $3,742,120 2,501,579 4,615,172 4,739,808 1,915,844 3,645,707 9,842,431 6,448,671 2,384.713 3,942,335 3,183,566 3,957,290 2,791,321 6,928,213 1,242,454 1,591,607 4,983,475 5,215,679 7,322.287 4,902.746 3,884,994 7.926.529 8.706.446 8,690,565 10,065,150 3.992.617 132.650.055 4.197.421 2,820,451 2.257.382 11,871,334 6,981.309 1.455.369 5.299.981 3.757.917 5.888.801 ■ 3.488.073 6.261.862 2.920,908 6,949,556 5,613,799 4,215,058 6,901,324 5,507,041 1,673,569 3,670.486 9.586.787 6,129,618 4,800,983 7,101,080 5,237,636 8,164,103 7,542.328 3.339.837 3,116,402 7,669,360 3,544,539 82,634,782 2,612,759 9,168.060 8.216.620 7.228.992 4.751.033 1,696,861 101,471,296 3,172,351 1,889,919 5,514,283 9,264,069 6,477,169 4,092,020 3,757,908 4,684,973 3,626,213 4,581,824 2,213,175 7,137,866 4,102,972 4,668,618 4,947,116 10,251,656 6,641.112 6.189.095 — 6— Returned by Assessors. $727,460,049 $3,801,431 2,342,082 3,383.509 4,388,829 958,829 3,310.865 9,152,321 6,310,343 2,415,576 3,932,293 3,072,562 3,900,620 2,579,863 6,508,068 1,242,454 1,500,895 4,524,023 4,567,333 6,a56,220 4,873,143 3,565,462 6,660,264 8,173,077 7,673,815 9,785,746 3,749,976 132,085,909 3,843,142 3,682,175 1,651,816 11,422,940 6,943,473 1,333,484 5,154,298 3,642,810 5,709,683 3,458,978 4,747,993 2,900,133 6,959,179 5,246,623 3,696,516 6,836,780 5,283,477 1.579,271 3.059.365 9.201,515 5,829,756 4,801,761 8,201,978 4,687,798 8,016,532 6,339,025 3,320,821 2,999,128 7,411,744 3,094,679 82,628,202 1,881,187 8,672,137 7,809.067 6.640.367 4.734.786 1.576.376 80.839.265 2.521.866 1,645,502 4,133,989 6,350,971 6,168,950 4,037,372 3,562,712 3,798.741 3.692,201 4,184,897 2,074,621 7,066.778 3.646.909 4.472.276 4.216,877 10,251,656 6,309.698 6,113.411 Coupty Auditor's Estimate. $677,299,619 25 30 50 50 30 30 25 33% 65 40 50 30 50 33% 50 50 33% 33% 30 30 33% 33% 30 40 35 25 33% 42 60 37% 44 33 33 ',3 30 60 25 33% 33% 33% 50 30 40 60 33% 37 30 33% 40 33% 33% 50 25 33% 60 40 40 50 33% 33% 33% 25 40 33% 60 30 40 40 50 30 33 60 25 50 33% 30 Percentage of Assessed Value to True Value (2) to (4). 35 33% .393 .326 .370 .788 .335 .358 .331 .349 .276 .374 .544 .345 .295 .352 .322 .333 .389 .439 .446 .419 .364 .278 .330 .364 .358 .362 .625 .316 .799 .334 .391 .386 .257 .350 .311 .326 .258 .352 .309 .356 .354 .312 .380 .370 .212 .273 .324 .377 .342 .366 .329 .312 .303 .322 .326 .266 .368 .690 .296 .411 .333 .329 .351 .486 .436 .324 .321 .394 .364 .316 .232 .290 .294 .339 .270 .326 .456 .227 .342 .380 .351 .314 .373 .404* •Average for the state, assessed value to true value, 40 2-5 per cent. APPENDIX I. MINNESOTA TAX COMMISSION. CHANGES MADE IN ASSESSMENT OF PERSONAL PROPERTY BY dTATE BOARD OF EQUALIZATION, 190 The State Board of Equalization, at the annual session of September loth-October 12th, 1907, made the following changes in the value of Personal Property in the Sta The figures denote the per cent of increase ordered on each class or item, except in cases where dark ('"U faced) figures are used, in which case the figures denote th docs not apply to the county as a whole, has been made, and all such changes are noted in Appendix F. Real Es- tate 1 — Horses, Mules and Asses A B C D 2— Cattle ABODE 3 4 a M-l 5 — Wagons, Carri- ages Sleighs, Bi- cycle-i and other Vehicles ABO 6 7 8 9 10- House- hold and Office Fur- niture A B 1 1 — -Agricul- tural Tools- Implements andMach'ry A B 12 13 14 15 16— Goods and Mer- chandise A B 17 A m COUNTIES •0 >i V C ■0 c ■a s S CQ 1^ m •jn > V c ■0 M U u e 6 bo C 'JZ u > 1 CO cd V > Hi ■h cd cd U « si |l u tn S US < 5 ca U OS to a S ■fi td -a c ll g e Cd 09 u J3 B Cd cn a cd Ef ■0 § 1 ■§ 1 0) G a 1.1 1 1. " a a £ 3 1 d V CJ S Ha.S S " a u (^ ^& •0 c -SUM H 5 r t •a g s S oT ** ^ s S « MS! a! ■9fe (35 § u u u % i 1 s ■3 V Aitkin 10 10 10 "'26 60 100 40 15 10 20 20 20 25 50 "56 35 10 10 60 76 100 30 10 10 20 10 * ' 6 » 20 15 20 10 10 50 100 20 50 100 20 150 20 10 20 10 « 4 Benton 26 10 20 6 10 10 10 66% 25 60 10 50 25 * — 70 4 Big Stone 60 5 26 10 10 Bliift "Rflrth , . , 20 60 « Brown ' " ' 25 15 20 . < . • 100 * 20 40 70 * * « 15 10 10 25 30 40 33% 75 30 15 33% ■36 10 15 Chippewa. 5 "10 6 25 10 20 25 .... 20 20 10 30 10 160 26 26 15 Chisago Clay * • • 6 Clearwater - ... . • < * 16 10 15 25 25 Cook 10 20 "io 10 40 10 30 35 10 30 20 60 H- 15 60 "25 40 £6 10 Crow Wing * 10 20 10 25 10 * 40 20 Dodge .... 10 20 ::::: 10 10 10 10 35 10 100 10 20 30 10 20 100 33% 75 100 15 50 10 20 40 76 10 20 Faribault 10 10 10 20 10 10 "io 26 6 "Fillmore ... 10 * 20 20 25 33% 10 ■^■30 6 10 33% 20 20 40 f 40 25 33% 20 20 * 15 5 15 50 20 20 30 33% 20 ¥ 6 5 6 ""* 10 .... 10 "io 50 75 20 66% 33% 25 25 33H 20 10 10 10 33% 20 10 * 20 20 33% 10 33% 50 20 * 10 10 "is 10 10 10 15 "36 10 10 20 60 33% 60 90 6 40 33% 10 20 25 25 20 20 5 20 35 15 33% 10 16 26 50 25 ' * ' ' 10 40 * 10 20 36 10 100 5 ■"* T alr*i . < • • 20 20 20 ' '26 10 20 25 33% 10 90 25 20 10 16 20 20 16 10 20 10 10 . . . . 10 10 50 10 90 * 60 10 30 10 10 20 10 20 10 10 10 10 10 30 50 45 20 66% 60 20 15 20 50 100 * 100 100 33% 90 15 100 10 50 90 16 40 !• 100 26 40 20 10 10 "7I 26 40 * 40 40 20 10 •io — 25 20 25 20 20 100 10 * 10 « 10 — 10 16 75 30 20 16 26 20 10 10 "io 10 10 20 "20 60 75 10 66% ■"» * 20 10 10 50 10 100 75 33% 90 * 75 75 90 66% 10 25 60 10 20 20 30 10 20 10 10 * 20 * 10 20 30 10 10 10 10 60 50 40 83% "■56 20 80 10 60 33% 60 30 5 15 20 * 10 10 10 10 50 * 26 10 * * Polk 25 66% 15 25 30 33% 10 16 20 20 10 16 20 50 100 50 10 "*25 10 "25 50 » 10 16 * Pope 10 26 76 20 10 Ramsey 26 40 Red lAke 10 10 10 60 33% 15 50 20 33% ' '26 20 20 50 . 20 60 70 200 * 100 * 100 33% "5 33% 33% 10 10 * * . • • 10 Renville 10 6 10 10 30 10 " ■* 10 33% 25 15 20 25 50 20 10 10 Rice 10 10 > ■ • • . • • t 10 20 25 Roseau .... 10 25 '20 100 St Louis "io "26 200 "is * Scott Sherburne 40 60 20 15 25 35 20 25 5 76 40 Sibley IS 10 10 10 10 10 10 15 20 10 10 s 5 16 25 "io 10 10 10 20 10 20 16 10 Stearns 30 * 10 Steele . . . . . . . . * Stevens 15 50 25 15 10 76 "'26 SO 26 40 40 30 40 6 26 20 6 26 16 SO 20 10 80 15 26 Swift "60 60 20 60 26 26 15 26 20 20 "'26 "26 20 50 50 33% 100 90 15 60 10 Todd 20 « Traverse Wabasha * 50 33% 60 20 40 Wadena 10 10 10 25 60 * 40 10 60 20 10 10 50 Washington 16 10 20 26 Watonwan 20 40 50 50 33% 10 Wilkin 10 io io 26 20 * Winona 10 10 10 « Wright 5 10 26 26 50 ■ Yellow Medicine 10 . .. . 26 30 30 86 6 25 15 10 APPENDIX I. MINNESOTA TAX COMMISSION. IGES MADE IN ASSESSMENT OP PERSONAL PROPERTY BY STATE BOARD OF EQDALIZATION, 1907, BY PERCENTAGES. ctober 12th, igo/, made the following changes in the value of Personal Property in the State as equalized by county, town and city boards, and returned by County Auditors. except m cases where dark (f^U faced) figures are used, in which case the figures denote the per cent of decrease. Where * appears, it signifies that a "special change,' or a change Which oted in Appendix F. Wagrm-i, Carri- ges Sleiglis, Bi- ycles and otlier 'ehiclesi ABC 6 7 8 9 10— House- hold and Office Fur- niture A B 1 1 Agricul- tural Tools- Implements andMaoli'ry A B 12 13 14 15 16— Goods and Mer- chandise A B 17— Material and Manufactured Articles of Manufacturers A BODE 18 19 20 21 22 ■23: 24 25 ' 26 27 !28J 29 301 5 m C vt Is A Si its ill < 2 "3 in M « c .11 G •0 c « 0) u u 1 c •a § 1 1 s ,2 K 111 B £ 3 1 3 s e ■ g E u lb C *3 « tn H 4J CO s '"I ss •a •0 B o" U u S CO a S a a*. si .a ?S 11 1° tn S-t: u5 .a s 0) u a g u 1° ►JBg S n u pi 1: C 6 ■S c 1- .a n SS 1° ni II 22 S ii |»< 11 1, 3 C i- 1" e omW 11 82 'S lis u B« gS.S p it 4 i« in c <3g£ oftn rog og lis- III ■So a Ecu 1-^ § X in i* S »2 go Q fl 3 c < 10 60 75 100 1 120 33% 16 10 5 * ;^ 5 100 .... '"26 50 100 10 * * * * 10 300 25 * 70 SO 50 5 26 10 10 10 75 20 ' * * 50 * ""* 100 * > • • • 25 15 20 "* ^ * 20 40 70 * ' * * ' 40 33% * 10 33% 15 25 20 20 10 30 10 150 25 26 16 60 * * is 10 6 10 15 .... 25 is 25 "60 ?0 '"56 ' * .:.. "25 "46 ■"io * "io ■33% 40 ::::: « * 25 10 * 40 20 * 5 10 20 * '0 100 33% 75 100 15 50 10 20 40 75 10 20 * * * * 20 * 25 33% 10 "•36 5 10 33% 20 20 * * .... 40 '0 .... ' * * " " * * * * 50 20 .... 20 30 33% 20 * * * * * 5 * 25 50 75 20 ""* 30 to 10 33 V4 20 » * 25 75 33% 10 33% 20 10 * * * 10 60 33% 60 90 5 40 33% "is 33% 10 20 "is 10 "'26 10 ?0 20 5 "io "'is 26 * 25 * . • • • 10 20 . . . . as 10 100 6 ""* 6 33% * * * * * * . . . . * * .... 66% 10 90 . . . . 25 20 10 15 20 20 16 10 20 10 * 15 10 5 20 50 10 * * 90 * 50 10 ■ " ■ ' 40 20 100 * 100 100 33% 90 15 100 10 H- 50 90 15 40 1* 100 25 * * 15 10 10 10 33% 75 26 40 * 40 40 20 10 100 10 * « * * * * * * * « * 33% 33% 25 20 75 30 20 16 26 20 10 20 100 75 33% 90 * 75 75 90 * * 10 20 ID 10 * 10 20 * " * 25 25 50 40 »3% '"56 20 80 10 60 33% 60 30 5 * 10 25 20 * * 10 * 26 10 * * * * ^ 10 "25 10 "25 50 * 10 16 * 100 * * * * * * » * * * » 40 10 10 26 75 20 10 • • * * * 10 33% 10 50 50 70 200 * 100 * 100 33% 10 10 * 25 20 10 * * * 10 20 10 10 10 20 25 « 25 100 25 10 * * * ¥ 26 5 33% 33% 20 20 200 16 15 5 75 40 * 20 15 10 30 6 25 30 * 10 * * * * 10 25 20 10 75 ""26 SO 25 40 40 30 40 6 26 20 6 26 16 30 20 10 30 16 25 20 BO 50 33% 100 90 .... 15 60 10 25 * * * 20 * 16 * * 20 50 33% 60 20 40 « 40 10 50 20 10 10 10 40 10 20 26 60 50 33% 10 10 . . . . * "io 33% * * ^ 10 86 5 25 15 10 MINNESOTA TAX COMMISSION 79 APPENDIX E.— Concluded SUMMARY OP VALUATION OF IRON PROPERTIES No. Mines 2 Mines 4 ,Mines 4 Mines - 27 Mines .28 Mines Tonnage pros- pects Tonnage pros- pects Tonnage pros- pects i .....; . Acreage ' p r o s- pects Unolassed pros- pects ........ Mesabi Range iron lands.... Totals , 28 26 41 44 1,810 2,116 Acres, i Class. Tonnage. Valuation. tPer- sonalty. 200 800 1,280 3,329 2,940 1,955 1 IB 2 3 4 5 43,185,685 66,442,923 25,176,067 138,845,839 91,494,762 105,821,134 $14,261,276 19,932,876 6,797,538 32,134,497 17,653,975 14,561,749 $250,125 322,255 236,795 2,038,623 587,674 517,982 3,566 1 271,863,623 . 40,779,516 292,080 3,960 2 204,635,249 ■ 20,483,518 19,785 9,640 3 244,604,576 19,490,345 67,361 2,675 * 998,000 118,712 953 ■' 640,000 1,810 71,654 — 2,267,700 102,941 1,192,509,757 $189,469,702 $4,334,490 ADDITIONAL VALUATION •Brunt Mine . •Hobart Mine •Nassau Mine •Helroer Mine Total valuation Assessor's 1907 personalty valuation: St. Louis County $3,977,304 Itasca County 355,376 Lake County 1,810 $200,297 117,224 247,215 70,000 Grand total valuation. $190,094,438 4,334,490 $194,428,928 •Increased value on account of tonnage reports received November 7 and December 3, 1907. 80 . \ PRELIMINARY REPORT OF THE APPENDIX J SPECIAL CHANGES, PERSONAL PBOPBBTY, UNDER SECTION 863, CHAPTER 11, REVISED LAWS, 1905, BT STATE BOARD OP EQUAL- IZATION, 1907. Anoka County Class 24 — 33% per cent increase in the Village of Beth- el. Beltrami County Class 17a — Crookston Lumber Company, Bemidjl, In- crease 25 per cent; Shevlin-Mathew Company, , Beaudette, increase 25 per cent; Thief River Lum- ber Co., 25 per cent Increase. Class 19 — 50 per cent Increase In Village of Puposky and Village of Tenstrike. " Benton County Class 7 — 100 per cent Increase in county except East 'St. Cloud. Class 17a — 75 per cent increase In Sauk Rapids. Blue Earth County. . .Cla?s 16a — 25 per cent increase in county, except in Villages of Mapleton and Lake Crystal. Class 19 — 33% per cent increase In Village of Lake Crystal. Carlton County Class 7^50 per cent increase in county, except City of Cloquet, Villages of Barnum and Scanlan and Town of Holyoke. Class 5a — Increase 100 per cent In Towns of Barnum, Mahtowa, Split Rock, Thompson, Kalavala and Vil- lage of Scanlan. Class 17a — Cloquet Lumber Company, Cloquet, increase 25 per cent; Northern Lumber Company, Cloquet, ' increase 26 per cent; Brooks-Scanlon Lumber Co.. Scanlon, Increase 25 per cent. Carver County Class 19 — 100 per cent increase in Village of Carver. Chippewa County. .. .Class 22 — 100 per cent increase in Village of Milan. Chisago County Class 7 — 75 per cent increase in county, except Town of Taylors Falls and Village of North Branch. Cottonwood County. .Class 7 — 150 per cent increase in county, except In Vil- lages of Windom, Mountain L^ke, Westbrook, Jef- fers and Town of Lakeside, Crow Wing County. .Class 16b — 10 per cent decrease In city of Brainerd. Class 17e — 75 per cent increase in First Assessment District. Class 24 — 10 per cent decrease in City of Brainerd. Dakota County Class 10a — 25 per cent increase in county, except South St. Paul and City of Hastings. Class 19 — 75 per cent increase In Village of Hampton. nndpfe County Class 30 — 200 per cent increase in Village of Mantor- ville. Douglas County Class 19 — 25 per cent Increase In Village of Evansvllle. Class 24 — (In Alexandria) Douglas County Bank, In- crease 20 per cent; (in Village of Osakis) Osakis State Bank, increase 70 per cent. Faribault County Class 19 — Village of Bricelyn, increase 500 per cent; Village of Elmore, increase 100 per cent; Village of Walters, increase 50 per cent. Fillmore County. . .Class 5a — 50 per cent increase In the Towns of Sumner, Jordan, York, Fountain, Holt and Amherst. - Class 19 — 60 per cent increase in Village of Mabel. Class 24 — ^(In Village of Chatfield) First National Bank, increase 15 per cent. Freeborn County Class 24 — 15 per cent increase in the Villages of' Hart- land and Emmons. Goodhue County Class 19 — 2,000 per cent increase In the Village of Dennlson. Class 22 — 100 per cent increase in Village of Pine Island. MINNESOTA TAX COMMISSION APPENDIX J.— Continued Or^nt County Class 19 — 25 per cent Increase in Village of Barrett. Class 20 — 50 per cent increase in Village of Noroross. Class 24 — 5 per cent increase in Village of Ashby. Class 24 — 10 per cent increase in Village of Barrett. Hennepin County Clasis Id — 100 per cent Increase In City of Minneapo- lis; 50 per cent increase in county except City of Minneapolis. Class 16b — (In City of Minneapolis) New England Furniture & Carpet Company, increase 25 per cent. Class 18 — (In City of Minneapolis) Minnesota Tribune Company, increase 10 per cent. Class 20 — 25 per cent increase In Village of Maple Grove. Class 24 — 15 per cent Increase in Village of St. Boni- faclus. Hubbard County Class, 17a — Hed Hiver Lumber Co., Akely, 20 per cent increase. Class 18 — Red Biver Lumber Co., Akely, 20 per cent increase. Class 19 — 10 per cent increase in Village of Park Rapids. Itasca County Class 17a — Nemaken Lumber Company, increase 25 per cent. Class 24 — 33% per cent Increase in Village of Deer River; 10 per cent increase in Grand Rapids. Jackson County Class 24 — 5 per cent increase in the Village of Wilder. Kittson County Class 24 — 10 per cent increase in Village of Humbolt; 5 per cent increase in Village of Karlstad; 15 per cent increase In Village of Orleans. Lac qui Parle Co.... Class 24 — 100 per cent increase in Village of Louis- burg; 10 per cent Increase In Village pt Nassau. Lake County Class 5b — -150 per cent increase In City of Two Har- bors. Class 17a — Swallow & Hopkins Lumber Co., Fall Lake, increase 26 per cent. Class 18 — Swallow & Hopkins Lumber Company, Fall Lake, increase 25 per cent. Class 19 — 100 per cent Increase in City of TWO Har- bors. Class 24 — 15 per cent increase In City of Two Har- bors. Le Sueur County. .. .Class 19 — 10 per cent increase In Village of Cleveland. Class 19 — 25 per cent Increase in Village of New , Prague. Class 20. — ^100 per cent Increase in Village of Elyslan. Class 24 — 10 per cent increase In Village of Kasota. Lincoln County Class 24 — (In Village of Tyler) First State Bank, in- crease 25 per cent. Lyon County Class 19 — 100 per cent increase In Villages of Ghent and Garvin. Class 24 — 5 per cent Increase in Village of Russell. . Class 24^(In Village of MInneota) First National Bank, Increase 33% per cent. McLeod County Class 19 — 100 per cent Increase in Village of Plato. Class 24 — 10 per cent Increase In Village of Silver Lake. Class 24 — 10 per cent increase in Village of WInsted. Marshall County Class 7 — 200 per cent Increase In county except City of Warren. - Class 19 — 100 per cent Increase in City of Warren. Class 24 — (In City of Warren) First National Bank, increase 15 per cent. Martin County Class 24 — 40 per cent Increase In Village of Granada. Class 24 — 10 per cent Increase in Village of Welcome. Class 24 — 20 per cent Increase In Village of Ceylon. Class 24-^(In Village of Truman) Truman State Bank, increase 20 per cent. Class 24 — (In Village of Truman) Truman National Bank, Increase 40 per cent. Meeker County. Class 10a — 10 per- cent decrease In Villages of Litch- field, Eden Valley, Grove City and Watklns, and Towns of Acton, Greenleaf and Swede Grove; 40 per cent decrease in Village of Dassel. sa PRELIMINARY REPORT OF THE APPENDIX J.— Continued Morrison County Class 17a— JPine Tree Lumber Company, Little Falls, increase. 2 5 per cent. - ClaiSs 18 — Pine Tree Luniber Company, Little Falls, • ' increase 25 per cent. Class 24 — 60 per cent deorpase in Village of Motley. Mower County Class 19 — 50 per cent increase in Village of.Baclne; Class 24 — 33% per cent increase in Village of Grand Meadow. Class 24^5 per cent increase in Village of Adams. Murray County. .... .Class 24 — IB per cent increase in Village of Avoca. Nicollet County Class 10b — 100 per cent increase in City of St. Peter. Class 24 — >5 per cent increase in City of St. Peter. Nobles County Class 19 — 300 per cent increase in Village of Worth- ington. Class 19 — 100 per cent increase in Village of Adrian. Class 24 — (In Village of, Ellsworth) First National Bank of BUsworth, 40 per cent increase. Norman County Class 16b — 33% per cent decrease In Village ot Ada. Class 19 — 100 per cent Increase In Village of Borup. Class 24 — 10 per cent Increase In Village of Hendrum. Olmsted County Class 24 — (In City of Rochester) Union National Bank, increase 5 per cent. Otter Tail County. . .Class 19 — 10 per cent Increase in Village of Ferham. Class 19 — 150 per cent increase in Village of Rlch- ville. Class 19 — 100 per cent increase in Village of Under- wood. Class 24 — (Iri^ City of Fergus Falls) First National Bank, Increase 10 per cent. Class 26 — 350 per cent Increase In Village of Clitherall. Pine County Class 7 — 76 per cent increase In county except In Towns of Bruno, Kettle River and Sandstone. Class 17a — Atwood Lumber Company, Willow River, increase 25 per cent. Class 18 — ^Atwood, Lumber Compay, Willow River, In- crease 25 per cent. Pipestone County. . ..Class 19 — 100 per cent increase in Village of Pipestone. Class 19 — 150 per cent increase in Village of Trosky. Class 19 — 160 per cent Increase In Village of Bdger- ton. Class 19 — 500 per cent increase In Vilage of Ihlen. Class 30 — 500 per cent increase in Village of Ihlen. Polk County Class 5b — 50 per cent increase in City of Crookston. Class 16a — Crookston Lumber Company, Crookston, in- crease 25 per cent. Class 17a — Grand Forks Lumber Company, Bast Grand Forks, Increase 25 per cent. Class 18 — Grand Forks Lumber Company, East Grand Forks, increase 26 per cent. Class 19 — 100 per cent increase in Village of Lengby. Class 19 — 700 per cent Increase in Village of Mentor. Class 19 — 100 per cent increase in Village of Mcin- tosh. Class 24 — 50 per cent Increase in Village of Fisher. Class 24 — 40 per cent Increase In Village of Ersklne. Class 24 — (In East Grand Forks) First National Bank, increase 33*^ per cent. Class 24 — (In Village of Fosston) First National Bank, increase 15 per cent. Pope County Class 19 — 100 per cent increase in Village of Cyrus. Class 19 — 150 per cent increase in Village of Lowry. Class 24 — 20 per cent Increase in Village of Farwell. Class 24 — 60 per cent Increase in Village of Starbuck. Class 24 — 20 per cent Increase in Village of VUlard. Ramsey County Class Id — 100 per cent increase in county except New Brighton. Class 18 — (In St. Paul) St. Paul Dally News Publish- ing Company, increase 100 per cent. Class 24 — -(In St. Paul) Merriam Park Bank, increase 300 per cent. MINNESOTA TAX COMMISSION 83 APPENDIX J.— Continued Red Lake County .... Class Id — 50 per cent increase In county except Vil- lage of St. Hilaire. Class 17a — Tlilef Biver Falls Lumber Co., Thief River Falls, increase 25 per cent. Class 18 — Thief River Falls Lumber Company, Thief River Falls, increase 25 per cent. Class 19 — 100 per cent increase in Bed Lake Falls. Class 24 — 25 per cent Increase in Red Lake Falls. Class 24 — (In Thief River Falls) First State Bank, in- crease 25 per cent. Redwood County. ... .Class 7 — 100 per cent increase in "Village of Sanborn, City of Redwood Falls, and Towsn of Honner and Johnsonville. Class 19 — 25 per cent increase in Village of Delhi. Class 24 — 15 per cent increase in Village of Sanborn. Renville County Class 19 — 20 per cent increase in Village of Morton. Class 19 — 50 per cent increase in Village of Bird Island. Class 19^-200 per cent increase in Village of Sacred Heart. Class 24 — 25 per cent increase In Village of Franklin. Rice County Class Id — 50 per cent increase in county except City of Faribault. Class 7 — 50 per cent increase in county except Cities of Faribault. Northfleld and Village of Dennison. Class 7 — -20 per cent increase In City of Northfleld. Class 4 — (Hogs) 50 per cent increase in Towns of Warsaw, Wells, Erin and Wheatland. Class 4-^33% per cent ' increase in Town of Morris- town. Class 4 — 25 per cent increase in Town of Shields- ville. Class 24 — (In City of Faribault) Citizens' National Bank, increase 25 per cent. ^ Rock County Glass 20 — 50 per cent increase in Village of Hardwick. Class 20 — 60 per ;oent Increase in Village of Beaver Creek. Class 24 — (In Luverne) City Bank of Luverne, In- crease 50 per cent. Roseau County Class 24 — (In Village of Badger) Scandinavian-Ameri- can Bank, increase 50 per cent. Class 24 — (In Vilage of Roseau) Citizens' State Bank, increase 50 per cent. Class 24 — (In Village of Roseau) First National Bank, increase 25 per cent. St. Louis County .... Class 17a — St. Croix Lumber Company, Morse, increase 25 per cent. Class 17a and Class 18 — ^Virginia Lumber Company, Virginia, assessment $126,008 in Classes 17a and 18. Class 18-^(In City of Duluth) Duluth Evening Herald, increase 25 per cent. Class 22 — (In Village of Aurora) State Bank of Aurora, increase 85 per cent. Scott County Class 18 — 10 per cent increase in county except Bor- ough of Belle Plaine. Class 24 — 90 per cent Increase in Village of New Mar- ket. Class 24 — 15, per cent increase in Village of New Prague. Sherburne County ... .Class 19 — 25 per cent decrease in Village of Elk River. Class 19 — 200 per cent increase in Village of Clear Lake. Class 19 — 150 per cent increase in Village of Becker. Stearns County iClass 7 — 300 per cent increase in county except Cities of St. Cloud and Sauk Centre. Class 7 — 50 per cent increase in City of St. Cloud. Class 7 — 25 per cent increase In City of Sauk Centre. Class 19 — 150 per cent increase In Village of Paynes- ville. Class 20 — 100 per cent Increase in Village of Cold Springs. Class 24 — 25 per cent increase in Village of Kimball. 84 PRELIMINARY REPORT OF THE APPENDIX J.— Concluded Steele County. Class 7 — 100 per cent increase In county except City of Owatonna; 33 1-3 per cent Increase In City of Owatonna. Class 24 — 25 per cent increase in Village of BUendale. Class 24 — (In City of Owatonna) Security State Bank, increase 10 per cent. Class 26 — 20 per cent increase in City of Owatonna. Swift County Class 19 — 60 per cent Increase In Village of Kerk- hoven. Class 19 — 200 per cent Increase in Village of Murdock. Class 20 — 400 per cent increase in Village of Danvers. , Class 24 — (In Village of Appleton) Appleton State Bank, increase 25 per cent. Class 24 — 300 per cent increase in Village of DeCJraft. Class 24 — 10 per cent increase in Village of Holloway. Todd County Class 24 — 40 per cent increase In Village of Hewitt. Traverse County Class 19 — 10 per cent increase in Village of Wheaton. Wabasha County Class 19 — ^250 per cent increase in Village of Kellogg. Class 24 — 20 per cent increase in Village of Hammond. Class 24 — (In Village of PlalnView) Plainview State Bank, increase 10 per cent. Class 24 — 15 per cent decrease in Village of Elgin. Waseca County Class Ib^ — 20 per cent Increase in county except City of Waseca. Winona County Class 17a — ^Empire Lumber Company, Winona, increase 25 per cent. Class 17e — ^Empire Lumber Company, Winona, increase 25 per cent. Class 19 — 400 per cent increase in Village of Utica. Wright County Class 4 — (Hogs) 20 per cent increase in county ex- cept Town of Silver Creek. Class 17b — 10 per cent increase In county except Town of Silver Creek, Villages of Clearwater and An- nandale. Class 17b— rlOO per cent increase in Town of Silver Creek and Village of Clearwater. Class 17b — 50 per cent increase in Village of Annan- dale. Class 19 — 300 per cent increase in the Village of Rock- ford. Class 24 — (In Village of Monticello) Citizens' State Bank, increase 33% per cent. Yellow Medicine Co.. Class 24 — 40 per cent increase in Village of Wood Lake. MINNESOTA TAX COMMISSION 85 APPENDIX K OMITTED PERSONAL PROPERTY DIRECTED TO BE PLACED ON THE ASSESSMENT LISTS UNDER SECTION 852, CHAPTER 11, REVISED LAWS OF 1905, BT STATE BOARD OF EQUALIZATION, 1907. Anoka County Class 14 — (In City of Anoka) Northwestern Water & Traction Company, assessed $4,000. Beltrami County Class 14 — (In City of Bemidjl) Warfleld Electric Com- pany, assessed $4,000. Carlton County Class 14 — (In City of Cloquet) Cloquet Electric Com- pany, assessed $5,000. Chippewa County. .. .Class 20 — Chippewa County Bank, Montevideo, assessed $15,000. Goodhue County Class 14 — (In Village of Goodhue) Gas & Electric Com- pany, assessed $5,000. McLeod County Class 14 — (In City of Hutchinson) Hutchinson Light- ing Company, assessed $5,000. Mower County Class 14 — (In City of Austin) Gaslight Company, as- S6SS6d $5 000 Class 19 — In 'viliage o'f Waltham) Bank of Waltham, assessed $1,500. Olmsted County. Class 14 — (In City of Rochester) Rochester Water (Company, assessed $5,000; Rochester Gas Company, assessed $5,000. Pipestone County Class 14 — (In City of Pipestone) Pipestone Electric Light, Heat and Power Company, assessed $2,500. Polk County Glass 14 — (In City of Crookston) Crookston Water Works, Power & Light Company, assessed $10,000. Stearns County Class 14 — (In City of St. Cloud) St. Cloud Water Power Company, assessed $5,000; Public Service Company, assessed $5,000. Todd County Class 14 — (In Village of Staples) Northern Electric Company, assessed $5,000. St. Louis County Class 24 — First National Bank of Ely, assessed at $19,000. INDEX ABATEMENT OF TAXES .;^ • Page application for. .*. . r. 44 evils of system 48 correction 46, hearings 4^ Bovey, village 47 Foley Brothers and Kelly 45 Foley Brothers Building Company 45 iron ore properties 58 La Rue Mining Company 47 jurisdiction of tax commission 45 number 44 ACREAGE PROSPECTS, valuation see Appendix E 73 AD VALOREM TAX sleeping car companies 24 telegraph companies , 25 APPENDIX 55-85 APPORTIONMENT OF TAX 16 ASSESSMENT see also General Property Tax 16, 17 correction 19 personal property 13 real estate . 13 ASSESSMENT DISTRICTS,, number 28 ASSESSMENTS correction and review 19 variation 53 Assessors duties , 17 failure to perform 9 instructions to 9, 54 ATTORNEY GENERAL opinions 34 on jurisdiction of state board of equalization' 34 on jurisdiction of tax commission 34 on tax amendment 51 BANKS basis of taxation 18 > incorporated 18 private 19 88 PRELIMINARY REPORT OF THE Page BASIS OF TAXATION.... 47 BELMONT TOWNSHIP, Jackson county reassessment 28 BJORGE, H. O. and JEFFERSON, R. H. petition, taxation of iron ore properties 32 BOARDS OF REVIEW duties ..'... 19 letter of instruction 27 BOVEY, village, reassessment 47 CAR COMPANIES see Freight Line Companies and Sleeping Car Companies CERTIORARI, writ of 45 CITIES, tax rate limitation 31 CITY AND VILLAGE TAXES, 1907 13 COLLECTION OF TAXES 21 CONSTITUTION, amendment to : 49 CORPORATION TAXATION, method 18, 29 CORPORATIONS banks ' 18 express companies 23 freight line companies ... 34 railroads 23 sleeping car companies ■>-■',•■ 24 telegraph companies 25 telephone companies 24 COUNTY AUDITORS cooperation of 10 estimate of assessment of real property see Appendix H....op. 79 COUNTY BOARDS OF EQUALIZATION letter of instruction 29 power 20 COUNTY LEVY, rate '. 21 taxes, 1907 12 CREDITS, taxation 16 constitutional provision 16 DELINQUENT TAX real and personal 21 sale law 23, 46 DISBURSEMENTS OF STATE see State and Local Expendi- tures EXEMPTION see also Tax Amendment constitutional provision 30 abuse 30 property exempt, by counties, 1905-1906. .see Appendix H...op. 79 MINNESOTA TAX COMMISSION. 89 Page EXPENDITURES see Sfate and Local Expenditures EXPRESS COMPANIES gross receipts ' 23 rate 23 revenue, 1907 11 GENERAL PROPERTY TAX apportionment 16 constitutional provisions 16 corporation statements 18 defined .. .......' %% efforts for better assessment 28 exemptions 30 levy and extension 20 listing and assessment 17 main tax in Minnesota ' i6 present conditions and evils of 27 purposes and by whom levied ; 16 ' reassessment and revaluation ; .'. 22 revenue, 1907 11 GROSS EARNINGS TAX express companies . . . ._ '. ['..'.... 23 freight line companies . \ 24 railroads i ......■' 23 telephone, companies '24 HEARINGS see Abatement of Taxes HUNTERS' LICENSES, revenue, 1907 11 INHERITANCE TAX " law 65 revenue, 1907 : . . . 11 INSURANCE COMPANIES, revenue...' ;.'... 11 INTERESTS AND LOANS, 1907 '. . ii IRON MINES see Iron Ore Properties IRON ORE PROPERTIES...; 33-43 basis of valuation for taxation 35, 37 ' classificatioti see Appendix E 73 former method of assessment.'. . 35 letters to mining cornpanies 38, 39 memoranda for determining valuation of mining properties.... 40 methods of mining .- 36 methods compared 37 number .....' 42 ownership in fee .......'... 37 lease ^. 37 prospects, classification and rates 40 valuation see Appendix E ■. 73 90 PRELIMINARY REPORT OF THE Page IRON ORE PROPERTIES.— Continued. resolutions introduced by legislature 32 shipping mines, classification and rates 40 valuation see Appendix E 73 shipments for 1906 and previous years.... see Appendix G..o'p. 79- summary and valuation, 1906-1907 73 by assessment districts see Appendix F,. .op. 79 by properties see Appendix: E.. . ... 73 taxation of, petition by H. O. Bjorge and R. H. Jefferson. . 32 tonnage, total 41 JACKSON COUNTY see Belmont Township, Jackson County JEFFERSON, R. H. and BJORGE, H. O. petition, taxation of iron ore properties 32 LEVY AND EXTENSION, limitations 20 LICENSES, FEES AND FINES, revenue, 1907. 11 LISTING AND ASSESSMENT.... 17 LOANS AND INTEREST, revenue, 1907 ii LOCAL AND STATE ASSESSMENT, in discussion general prop- erty tax 16 LOCAL EXPENDITURES see State and Local Expenditures MESABA RANGE IRON LANDS, valuation, .see Appendix E.. . . . 73 MESABA RANGE ORE SHIPMENTS FOR 1906. AND PRE- VIOUS YEARS see Appendix G .". '.,..,. .op. 79 MINES AND MINING see Iron ore properties and Shipping Mines MONEY see Credits, taxation MORTGAGE REGISTRY TAX 26 law 63 OLIVER IRON MINING COMPANY, properties 41 OPERATING MINES see Shipping Mines ORE SHIPMENTS see also Iron Ore Properties and Shipping Mines ' for 1906 and previous years ............... .see Appendix G. .op. 79 PERSONAL PROPERTY abstract of assessment, equali?ed by state board, 1907 see Appendix L : op. 85 assessment rolls ; i 8 changes in assessment by state board of equalization see Appendix I op. 79 special changes in assessment see Appendix J 80 method of valuation, injustice in 19 omitted personalty placed on assessment list by state board of equalization see Appendix K '. op. 85 time of assessment 17 valuation, 1904, 1906-1907 13, 15 MINNESOTA TAX COMMISSION. 91 Page. PROSPECTS, MINING see also Iron Ore Properties groups '. 40 how valued 40 table 41 tonnage and valuation 41 RAILROADS gross earnings tax in lieu of all other taxes 23 constitutional basis 23 rate '. 23 revenue, 1907 '. .' 11 RATE OF TAXATION, by whom levied , 16,20 REAL ESTATE change in valuation 30 comparison by counties, exemptions, assessments and percent- age of assessed to true value see Appendix E op. 79 how valued 19 power of state board of equalization 34 time of assessment 17 valuation,, 1904, 1906 13 REASSESSMENT Belmont township, Jackson county 28 Bovey, village, Itasca county 47 REASSESSMENT AND REVALUATION 22 REVENUE OF THE STATE see State Revenue REVIEW AND CORRECTION OF ASSESSMENTS. . , 19 SCHOOL TAXi rate'.- 21 SHIPPING MINES see also Iron Ore Properties classification and rates 40 shipments for 1906 and previous years.... see Appendix G..op. 79 valuation .see Appendix E. . . . 79 SHIPPING TONNAGE TAX, rate 25 revenue, 1907 11 SLEEPING CAR COMPANIES see also Corporations, taxation ad valorem tax , 24 STATE AND LOCAL EXPENDITURES, 1906. 12 STATE AND LOCAL TAXES, 1906 14 STATE BOARD OF EQUALIZATION .20, 31 changes in assessment of personal property, 1907 see Appen- dix I op.' 79 special changes in assessment see Appendix J 80 jurisdiction of .' 34 omitted personal property see Appendix K '. . . 85 succeeded by tax commission, 1909 9 STATE INSTITUTIONS,'*revenue, 1907 11 92 PRELIMINARY REPORT OF THE Page, , STATE LEVY, rate, 1908 15 STATE REVENUE, various sources 11 TAX AMENDMENT amendment, 1905 49 confusion and recount of votes ". .....'... 50 amendment, 1907 . . , .- . ; 50 article IX of constitution, history 49 attorney general's opinion 51 law '. 71 passage of amendment, effect 53 TAX COMMISSION act creating see Appendix A 55 cooperation with officials 10 duties , 9 jurisdiction of, opinion by attorney general. . , 34 limitations 8 organization . '.'. ..:..... 7 reference library • 7 scope of work ■ „ 8 supervision of local assessmentss '. 9 supervision of tax system 26 TAXATION OF CORPORATIONS see Corporations; taxation TELEGRAPH COMPANIES, ad valorem tax '. 25 revenue, 1907 11 ' TELEPHONE COMPANIES, gross earnings tax 24 rate 24 revenue, 1907 11 TONNAGE , . , 42 TONNAGE PROSPECTS,, valuation... .. .see Appendix E. . . . . . . 73 TOWNSHIP LEVY, rate 21 taxes, 1907 J 12 TRUE VALUE OF PROPERTY, as represented by state assess- ment 14 UNCLASSED MINING PROPERTIES, valuatioii ..see Appendix E 73 VALUATION , 19 VERMILLION RANGE ORE SHIPMENTS, 1906 and pi-evious years see Appendix G ; op. 79 VESSELS, taxation See Shipping Tonnage Tax VILLAGE AND CITY TAXES, 1907 ". :...., 13 VILLAGES, tax rate. , 21 WIDE OPEN TAX AMENDMENT see Tax Amendment WISCONSIN TAX COMMISSION ". 7 v.V ^ \^ »\*-..-yA^^