Biennial Report of the Minnesota Tax Commission to the Governor and Legislature of the State of Minnesota, Volume 5, Parts 1915-1916

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Page 234 - The members of said board shall each receive a per diem of three dollars for each day's service while actually engaged in the hearing of any controversy between any employer and his employees, and five cents per mile for each mile necessarily traveled...
Page 28 - Perfect uniformity and perfect equality of taxation, in all the aspects in which the human mind can view it, is a baseless dream, as this court has said more than once.
Page 104 - Eeal and personal property shall be estimated at their actual cash value, as they would be appraised in payment of a just debt from a solvent debtor.
Page 233 - 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 35 - Practically every taxing district in the state is raising more money by taxation now than formerly. This increase is due largely to growing expenditures, both state and local. Just as long as expenditures continue to grow taxes will continue to increase, for the revenue necessary to meet public expenditures must come from some form of taxation. It should be borne in mind that, with the exception of the state levy, all taxes are local and under the control of the county and its subdivisions, including...
Page 113 - ... 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 22 - But nothing herein contained shall be construed as prohibiting The Northern Securities Company from returning and transferring to the...
Page 129 - Persons engaged in business within and without the state shall be taxed only on such income as is derived from business transacted and property located within the state.
Page 308 - All household goods and furniture, including clocks, musical instruments, sewing machines, wearing apparel of members of the family, and all personal property actually used by the owner for personal and domestic purposes, or for the furnishing or equipment of the family residence...
Page 142 - That a Committee be appointed to investigate and report upon the result of consanguineous marriages, &c." If such marriages come under your observation, you will confer a favor by answering the following questions, and transmitting such report. before November next, to the undersigned, one of the Committee appointed : 1. Name (initials) and age of husband.

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