None
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. 