Menu History Laws |
As Em- erson says, "Want Post Date: Thu, 7 Aug 2008 3:47:11 +0000 La Follette and by his . friends, is to raise her gross earnings tax to $y 2 per cent. As Em- erson says, "Want is a growing giant which the coat of Have is never broad enough to cover. Autor of the post: Undefined There are the usual exemptions Post Date: Thu, 7 Aug 2008 3:34:57 +0000 " It is sufficient for the purpose of this work and of this chap- ter to add that Minnesota, as the reader has already seen from parts of sections one and three of Art. IX of her constitution, aims at taxing all real and personal property on the basis of its cash value and at a uniform rate on such value. There are the usual exemptions of church property, public property, etc. Autor of the post: Undefined Minnesota has not as yet Post Date: Thu, 7 Aug 2008 3:17:50 +0000 , and a constitutional authorization to the legislature to exempt person- al property from taxation "to an amount not exceeding in value two hundred dollars for each individual." But so far the legisla- ture has not gone beyond making such individual exemption one hundlred dollars. Minnesota has not as yet enacted any stringent laws to aid her tax officials in ferreting out personal property that escapes tax- ation. Autor of the post: Undefined Id sec 1525 Post Date: Thu, 7 Aug 2008 3:00:28 +0000 Listing under oath is prescribed (sec 1523, statutes of 1894), but no penalty is prescribed for refusing to so list. If the assessor thinks that the person required to list "has not made a full, fair and complete list of such property, he may examine such person under oath;" but the only penalty- for refusal to an- swer under oath is that "the assessor may list the property according to his best judgment and information. Id sec 1525. Autor of the post: Undefined Seldom indeed does he make Post Date: Thu, 7 Aug 2008 2:46:16 +0000 The assessor, if not always a "gentleman" in Mrs. Astor's sense of the word, has usually a gentlemanly regard for the feelings of his patients, and a gentlemanly modesty that keeps him from over-bold guessing. Seldom indeed does he make a guess that costs him thereafter a vote. Autor of the post: Undefined Persons who delight to map Post Date: Thu, 7 Aug 2008 2:32:01 +0000 The total assessed values of real and personal property in the state for the earliest year whose figures for both realty and per- sonalty are before me, 1860, were $36,753,408; for 1870, assessed values aggregated $87,179,257; for 1880, $258,055,543; for 1890, $558,820,215; for 1900, $588,016,688. As the railroads pay only a gross earnings tax, their value is in no wise represented in the above figures. Persons who delight to map out the course of things in lines and curves platted on paper will find it a very easy graphic problem to construct a curve showing the relation of the assessed values of personal property in Minnesota to the aggregate values of realty and personal- ty. Autor of the post: Undefined Land at first Post Date: Thu, 7 Aug 2008 2:16:14 +0000 Settlers in mass are always poor in personal property. What they have, however, is mostly visible and tangible, and as it con- sists largely of the domestic animals, it increases as rapidly as they do. Land at first is the new country's main taxable asset. Autor of the post: Undefined Thus in 1860, the aggregate Post Date: Thu, 7 Aug 2008 1:57:21 +0000 The curve of the percentage of assessed personal property be- gins a little above a horizontal line representing zero and rises rapidly to a height graphically representative of 25 per cent. when the curve gradually begins to sink in a slightly scalloped line. Thus in 1860, the aggregate assessed value of Minnesota personalty, $4,731,495, was in round numbers 13 per cent of the aggregate valuation of the state. Autor of the post: Undefined In 1901, assessed values Post Date: Thu, 7 Aug 2008 1:40:23 +0000 By 1865, it had shot up to a trifle over 25 per cent; in 1870, had already dropped to 23 per cent; in 1880, had fallen to 21 per cent; in 1890, to a little less than 16 per cent; and by 1895 had returned almost to the orig- inal level by further dropping to 13 3-10 per cent. This extreme depression, however, was due to hard times and not quite nor- mal as the percentage rose again to a little less than 17 per cent, in 1900 and to a little less than 18 per cent, in 1901. In 1901, assessed values of personal property reach high-water mark in the history of the state with an increase of $9,000,000 over 1900, and a total of $107,840,044. Autor of the post: Undefined Minnesota's grand total, then Post Date: Thu, 7 Aug 2008 1:28:07 +0000 The years 1900 and 1901 covered one biennial assessment period for realty ; hence assessed values of realty for 1901 were increased only as new acreage (convey- ances to individuals by railroads out of their grants and by the United States out of the public domain) was entered for taxation, and new or improved buildings on lands and lots were marked, by local assessors and boards, and the owners' realty assessments increased over the preceding year according to law. These items increased assessed realty values nearly $4,000,000 for 1901 as compared with 1900. Minnesota's grand total, then, of assessed values for 1901, the first year of the 2Oth century, is $600,980,- 614, of which grand total assessed values of personal property constitute, as already stated, 18 per cent. 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| 2442 | 2443 | 2444 | 2445 | 2446 | 2447 | 2448 | 2449 | 2450 | 2451 | 2452 | 2453 | 2454 | 2455 | 2456 | 2457 | 2458 | 2459 | 2460 | 2461 | 2462 | 2463 | 2464 | 2465 | 2466 | 2467 | 2468 | 2469 | 2470 | 2471 | 2472 | 2473 | 2474 | 2475 | 2476 | 2477 | 2478 | 2479 | 2480 | 2481 | 2482 | 2483 | 2484 | 2485 | 2486 | 2487 | 2488 | 2489 | 2490 | 2491 | 2492 | 2493 | 2494 | 2495 | 2496 | 2497 | 2498 | 2499 | 2500 | 2501 | 2502 | 2503 | 2504 | 2505 | 2506 | 2507 | 2508 | 2509 | 2510 | 2511 | 2512 | 2513 | 2514 | 2515 | 2516 | 2517 | 2518 | 2519 | 2520 | 2521 | 2522 | 2523 | 2524 | 2525 | 2526 | 2527 | 2528 | 2529 | 2530 | 2531 | 2532 | 2533 | 2534 | 2535 | 2536 | 2537 | 2538 | 2539 | 2540 | 2541 | 2542 | 2543 | 2544 | 2545 | 2546 | 2547 | 2548 | 2549 | 2550 | 2551 | 2552 | 2553 | 2554 | 2555 | 2556 | 2557 | 2558 | 2559 | 2560 | 2561 | 2562 | 2563 | 2564 | 2565 | 2566 | 2567 | 2568 | 2569 | 2570 | 2571 | 2572 | 2573 | 2574 | 2575 | 2576 | 2577 | 2578 | 2579 | 2580 | 2581 | 2582 | 2583 | 2584 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| 2728 | 2729 | 2730 | 2731 | 2732 | 2733 | 2734 | 2735 | 2736 | 2737 | 2738 | 2739 | 2740 | 2741 | 2742 | 2743 | 2744 | 2745 | 2746 | 2747 | 2748 | 2749 | 2750 | 2751 | 2752 | 2753 | 2754 | 2755 | 2756 | 2757 | 2758 | 2759 | 2760 | 2761 | 2762 | 2763 | 2764 | 2765 | 2766 | 2767 | 2768 | 2769 | 2770 | 2771 | 2772 | 2773 | 2774 | 2775 | 2776 | 2777 | 2778 | 2779 | 2780 | 2781 | 2782 | 2783 | 2784 | 2785 | 2786 | 2787 | 2788 | 2789 | 2790 | 2791 | 2792 | 2793 | 2794 | 2795 | 2796 | 2797 | 2798 | 2799 | 2800 | 2801 | 2802 | 2803 | 2804 | 2805 | 2806 | 2807 | 2808 | 2809 | 2810 | 2811 | 2812 | 2813 | 2814 | 2815 | 2816 | 2817 | 2818 | 2819 | 2820 | 2821 | 2822 | 2823 | 2824 | 2825 | 2826 | 2827 | 2828 | 2829 | 2830 | 2831 | 2832 | 2833 | 2834 | 2835 | 2836 | 2837 | 2838 | 2839 | 2840 | 2841 | 2842 | 2843 | 2844 | 2845 | 2846 | 2847 | 2848 | 2849 | 2850 | 2851 | 2852 | 2853 | 2854 | 2855 | 2856 | 2857 | 2858 | 2859 | 2860 | 2861 | 2862 | 2863 | 2864 | 2865 | 2866 | 2867 | 2868 | 2869 | 2870 | 2871 | 2872 | 2873 | 2874 | 2875 | 2876 | 2877 | 2878 | 2879 | 2880 | 2881 | 2882 | 2883 | 2884 | 2885 | 2886 | 2887 | 2888 | 2889 | 2890 | 2891 | 2892 | 2893 | 2894 | 2895 | 2896 | 2897 | 2898 | 2899 | 2900 | 2901 | 2902 | 2903 | 2904 | 2905 | 2906 | 2907 | 2908 | 2909 | 2910 | 2911 | 2912 | 2913 | 2914 | 2915 | 2916 | 2917 | 2918 | 2919 | 2920 | 2921 | 2922 | 2923 | 2924 | 2925 | 2926 | 2927 | 2928 | 2929 | 2930 | 2931 | 2932 | 2933 | 2934 | 2935 | 2936 | 2937 | 2938 | 2939 | 2940 | 2941 | 2942 | 2943 | 2944 | 2945 | 2946 | 2947 | 2948 | 2949 | 2950 | 2951 | 2952 | 2953 | 2954 | 2955 | 2956 | 2957 | 2958 | 2959 | 2960 | 2961 | 2962 | 2963 | 2964 | 2965 | 2966 | 2967 | 2968 | 2969 | 2970 | 2971 | 2972 | 2973 | 2974 | 2975 | 2976 | 2977 | 2978 | 2979 | 2980 | 2981 | 2982 | 2983 | 2984 | 2985 | 2986 | 2987 | 2988 | 2989 | 2990 | 2991 | 2992 | 2993 | 2994 | 2995 | 2996 | 2997 | 2998 | 2999 | 3000 | 3001 | 3002 | 3003 | 3004 | 3005 | 3006 | 3007 | 3008 | 3009 | 3010 | 3011 | 3012 | 3013 | 3014 | 3015 | 3016 | 3017 | 3018 | 3019 | 3020 | 3021 |