Biennial Report of the Minnesota Tax Commission to the Governor and Legislature of the State of Minnesota, Volume 10

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Page 142 - State coming into competition with the business of national banks: Provided. That bonds, notes, or other evidences of indebtedness in the hands of individual citizens not employed or engaged in the banking or investment business and representing merely personal investments not made in competition with such business, shall not be deemed moneyed capital within the meaning of this section.
Page 19 - ... and see that all taxable property in their town or district has been properly placed upon the list, and duly valued by the assessor. In case any property, real or personal, shall have been omitted...
Page 140 - When such companies are operating partly within and partly without this state, the gross receipts within this state shall be deemed to be all receipts on business beginning and ending within this state, and a proportion, based upon the proportion of the mileage within this state to the entire mileage over which such business is done, of receipts on all business passing through, into, or out of this state.
Page 142 - credits, whenever used in this act, shall be held to mean and include every claim and demand for money, or other valuable thing-, and every annuity, or sum of money receivable at stated. •• periods, due, or to become due, and all claims and demands secured by deed or mortgage, due, or to become due.
Page 149 - ... of the state of Michigan, which tax shall be paid to the secretary of state in the same manner and method and at the same time as is now prescribed by law for the collection of gasoline tax now imposed on all gasoline used in producing or generating power for propelling motor vehicles used upon the public highways of this state.
Page 148 - Commission. 4. The amount of royalties paid on the ore mined or produced during the year. 5. A percentage of the ad valorem taxes levied for said year against the realty in which the ore is deposited equal to the percentage that the tons mined or produced during such year bears to the total tonnage in the mine. 6.
Page 144 - All taxes imposed by this act shall take effect at and upon the death of the person from whom the transfer is made and shall be due and payable at the expiration of one year from such death, except as otherwise provided in this act.
Page 149 - royalty" is construed to mean the amount in money or value of property received by any person having any right, title or interest in or to any tract of land in this state for permission to explore, mine, take out and remove ore therefrom, and the word "person" is construed to include individuals, copartnerships, associations, companies and corporations.
Page 182 - 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 91 - ... to the cost of sinking and constructing shafts and running drifts, divided by the number of tons of ore that can be advantageously taken out through such shafts and drifts, the number of tons of ore that can be advantageously taken out in each such case to be determined by the Minnesota Tax Commission. 4. The amount of royalties paid on the ore mined or produced during the year.

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