Taxing System of Minnesota: Being Chapter Iv of the Seventh Biennial Report1920 - 13 pages |
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Page 4
... sleeping car companies ; ( 4 ) a gross earnings tax on the property of express companies ; ( 5 ) a gross earnings tax on the property of freight line companies ; ( 6 ) a gross earnings tax on the property of telephone companies ; ( 7 ) ...
... sleeping car companies ; ( 4 ) a gross earnings tax on the property of express companies ; ( 5 ) a gross earnings tax on the property of freight line companies ; ( 6 ) a gross earnings tax on the property of telephone companies ; ( 7 ) ...
Page 6
... companies , excepting street railway companies , in lieu of all other taxes and assessments upon their property within the state , owned and operated for railway purposes ... Sleeping Car Companies Sleeping car companies , for the 6.
... companies , excepting street railway companies , in lieu of all other taxes and assessments upon their property within the state , owned and operated for railway purposes ... Sleeping Car Companies Sleeping car companies , for the 6.
Page 7
... Sleeping Car Companies Sleeping car companies , for the purposes of taxation , are defined by law as companies owning , operating , renting and leasing to other companies , sleeping cars , tourist cars , drawing - room cars or parlor cars ...
... Sleeping Car Companies Sleeping car companies , for the purposes of taxation , are defined by law as companies owning , operating , renting and leasing to other companies , sleeping cars , tourist cars , drawing - room cars or parlor cars ...
Page 13
... companies upon premiums received by them in such municipality during the year for which the tax is levied . This can ... Sleeping car ....... Freight line Inheritance Insurance companies 105,156.60 41,851.18 .... 21,718.27 ...
... companies upon premiums received by them in such municipality during the year for which the tax is levied . This can ... Sleeping car ....... Freight line Inheritance Insurance companies 105,156.60 41,851.18 .... 21,718.27 ...
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Common terms and phrases
assessed and taxed beginning and ending business beginning cent is added cent of full Cent Per Cent class covers construed and held county auditor decedent due and payable elevator or warehouse estate taxes ex rel exempted from taxation Express Companies fire insurance company Fire marshal Freight Line Companies full value gross earnings derived gross earnings tax Handled By Elevators held valid imposing this tax Inheritance Taxes international waters interstate business passing January 1st July 1st law imposing less return premiums levied and collected March 1st mean all earnings Minn Minnesota Tax Commission Money and credits Mortgage Registry Tax municipal obligation secured one-half payable annually penalty Personal property taxes platted real estate Poll Taxes property subject quired railroad companies Rate on Excess revenue fund school district Sleeping Car Companies tax construed tax is levied tax is payable tax to mean taxes and assessments three mill tion township treasury Trust companies Various Taxes
Popular passages
Page 6 - 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 12 - Inheritance taxes take effect at the death of the person from whom the transfer is made and are due at the expiration of one year from such death. Ninety per cent of this tax goes to the state and the remainder to the county from which the tax was received. The law imposing this tax held constitutional in State vs. Bazille, 97 Minn., 11 and State ex rel Graff vs.
Page 9 - ... not exceed the average rate of taxes, general, municipal and local, levied throughout the state...
Page 3 - ... 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 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 taxation.* SEC.
Page 11 - ... or in trust for them, or some of them, it shall be the duty of the executors, administrators...
Page 3 - SECTION 1. The power of taxation shall never be surrendered, suspended, or contracted away.
Page 11 - ... to five cents per net ton of such registered tonnage, and the treasurer shall issue his receipt therefor. Such payment shall be received in lieu of other taxes on such craft, state or municipal, for the year in which such payment is made. On or before December 1 following, such treasurer shall pay onehalf of such sum to the treasurer of the county wherein the port of hail of such craft is located.
Page 3 - In lieu of all other taxes and assessments upon their real estate, roads, rolling stock, and other personal property, at and during the time and periods therein specified, pay Into the treasury of this State a certain percentage therein mentioned of the gross earnings of such railroad companies now existing or hereafter organized, shall, before the same shall take effect or be In force, be submitted to a vote of the people of the State, and be adopted and ratified by a majority of the electors of...
Page 3 - Any law providing for the repeal or amendment of any law or laws heretofore or hereafter enacted, which provides that any railroad company now existing in this state, or operating its road therein, or which may be hereafter organized, shall, in lieu of all other taxes and assessments upon their real estate, roads, rolling stock, and other personal property, at and during the time and periods therein specified, pay into the treasury of this state a certain percentage therein mentioned of the gross...
Page 3 - ... public 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: Provided, that the legislature may authorize municipal...