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ad valorem tax amount assessed value Assessments Item 55 Automobiles Bank Assessments Item Bank Assessments Shares bank stock bred mares Bulls Increased cattle three cent in towns Changes In Bank cities and villages Citizens State Bank county assessor county boards Cows Increased Decreased district exemption Farmers State Bank full value gross earnings tax Hogs three months Horses sixteen Horses three Increased 15 Increased 20 iron Item 20 Item 36 manganese mares and race merchandise of retail Mesabi Range Minnesota Mountain Iron National Bank NE-NW Office furniture Increased old Increased personal property race horses Increased real estate retail merchants Increased SE-NW Shares of bank sixteen years Increased sixteen years old Special Changes Stallions SW-NW tax commission taxation telephone companies three months Increased three years Increased three years old tonnage true and full U. S. Lot valorem tax valuation
Page 87 - cash value," whenever used in this act, shall be held to mean the usual selling price at the place where the property to which the term is applied shall be at the time of assessment, being the price which could be obtained therefor at private sale, and not at forced or auction sale.
Page 78 - ... and taxed as other real estate under this chapter. The assessor shall deduct the amount of investments in real estate from the aggregate amount of such capital and surplus fund, and the remainder shall be taken as a basis for the valuation of such shares in the hands of the stockholders, subject to the provisions of the law requiring all property to be assessed at its true and full value.
Page 78 - Shareholders (Sec. 5210). —The president and cashier of every national banking association shall cause to be kept at all times a full and correct list of the names and residences of all the shareholders in the association, and the number of shares held by each, in the office where its business is transacted.
Page 77 - ... that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such statt, and that the shares of any national banking association owned by nonresidents of any state shall be taxed in the city or town where the bank is located, and not elsewhere.
Page 52 - ... hospitals, academies, 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 any public purpose, shall be exempt from taxation, and there may be exempted from taxation personal property not exceeding in value $200, for each household, individual or head of a family, as the legislature may determine...
Page 77 - ... authority of the State within which the association is located; but the legislature of each State may determine and direct the manner and place of taxing all the shares of national banking associations located within the State, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State, and that the shares of any national banking association owned by non-residents of any State...
Page 195 - The tax commission desires to co-operate with you in every way so that the 1918 assessment in Minnesota may be the fairest and most equitable in history. We feel that you will realize the importance of the labor which you are about to undertake and will give your whole hearted and undivided attention to the task at hand in your district so that all property may be listed and assessed in strict accordance with the laws of the state, to the end that each man may contribute to the support of the government...
Page 79 - Ibe necessary to pay any taxes levied upon the shares of the stock, and such bank or mortgage loan company or officers thereof shall pay the taxes, and shall be authorized to charge the amount of such taxes paid to the expense account of such bank or mortgage loan company.