LAW

CREATING NON-PARTISAN TAX COMMISSION.

AN ACT to create a Permanent Non-Partisan Tax Commission, Defining its Powers and Duties and Making an Appropriation for the Maintenance Thereof.

Be it Enacted by the Legislative Assembly of the State of North Dakota :

§ 1. Tax Commission. Creation of.]-There is hereby created a state Board to be designated and known as the tax commission. 2. Appointment of. Term of Office Defined.-Said tax commission shall be composed of three commissioners, who shall be appointed by the governor by and with the advice and consent of the senate. Of such three persons, one shall be appointed and designated to serve for a term ending on the first Monday in May, 1915, one for a term ending on the first Monday in May, 1917, and one for a term ending on the first Monday in May, 1919, each of said terms to begin upon the qualification of the person appointed therefor. Upon the expiration of the terras of the three commissioners first to be appointed as aforesaid, each successive commissioner shall be appointed and hold his office for the term of six years, except in case of a vacancy as hereinafter provided, and such commissioner shall hold his office until his、 successor shall have been appointed and qualified.

3. Vacancies. How Filled. After the appointment of said first three commissioners, and except when appointed to fill a vacancy, each commissioner shall be appointed on or before the last Monday in January, during the biennial session of the legislature, next preceding the commencement of the term for which he shall be appointed. In case of vacancy, it shall be filled by appointment by the governor for the unexpired portion of the term. in which such vacancy shall occur, subject to confirmation by the senate. If such appointment be made when the legislature is not in regular session, the appointee shall hold his office until the third Monday in January in the next biennial session of the legislature, when if such appointment is not confirmed by the senate, the office shall become vacant, and, on or before the last Monday in February, the governor, by and with the advice and consent of the senate, shall appoint a suitable person to fill such vacancy for the remainder of such term.

4. Qualification Of.-The persons to be appointed as members of such commission shall be such as are known to possess knowledge of the subject of taxation and skill in matters pertaining

thereto. So far as practicable, they shall be so selected that the board will not be composed wholly of persons who are members of, or affiliated with, the same political party, or organization. No person appointed as such commissioner shall hold any other office under the laws of this state or any office under the government of the United States, or of any other state. Each such commissioner shall devote his entire time to the duties of the office, and shall not hold any position of trust or profit, engage in any. occupation, or business interfering with or inconsistent with his duties, or serve on, or under, any committee of any political party.

5. Oath. Salary. Each commissioner, within thirty days after notice of his appointment, and before entering upon the discharge of the duties of his office, shall take, subscribe, and file with the secretary of state, the oath of office prescribed by law. Each of said commissioners shall receive an annual salary of three thousand dollars, payable in the same manner that salaries of other state officers are paid.

6. Organization. Salary of Secretary. Quorum. Place of Meeting. The commissioners first appointed under this act, after having duly qualified, shall without delay meet at the capitol at Bismarck and shall thereupon organize by electing a secretary who shall receive a salary of not more than two thousand four hundred dollars per annum. The member having the shortest term to serve, except when serving without the approval of the senate, shall be the chairman of the commission. A majority of said commission shall constitute a quorum for the transaction of business and the performance of the duties of the commission. The said commission shall be in continuous session, and open for the transaction of business every day, except Sundays, and legal holidays; and the sessions of such commission shall stand, and be deemed to be adjourned from day to day, without formal entry thereof upon its records. The commission may hold sessions, or conduct investigations at any place other than the capitol when deemed necessary to facilitate the performance of its duties. Individual members of the commission may, upon direction of said commission, likewise, conduct hearings and investigate at any other place than the capitol.

7. Assistants. Appointment and Salary. Rules. The commission may, in addition to secretary provided for in section six of this act, also employ such other persons as clerks, stenographers and experts as may be necessary for the performance of the duties required of the commission. The commission shall fix the compensation of such secretary, clerks, stenographers and experts employed by them, but the total amount expended for that purpose shall not exceed six thousand dollars per annum. The secretary shall keep full and correct minutes of all hearing, trans

actions, and proceedings of said commission, and shall perform such duties as may be required by the commission. The commission shall have the power to make all needful rules, not inconsistent with law, for the orderly and methodical performance of its duties as a board of assessment or otherwise, and for conducting hearings and other proceedings before it.

8. Expenses of. Supplies and Travel. The commission shall keep its office at the capitol, and shall be provided with suitable rooms, necessary office furniture, supplies, stationery, books, periodicals and maps; and all necessary expenses shall be audited and paid as other state expenses are audited and paid. The commissioners, secretary and clerks and such experts and assistants as may be employed by the commission shall be entitled to receive from the state their actual necessary expenses while traveling on business of the commission; such expenditure to be sworn to by the party who incurred the expense, and approved by the chairman of the commission, or a majority of the members of such commission but the total amount to be expended for such office supplies and traveling expenses shall not exceed the sum of $4,500.

9. Powers and Duties Of.-It shall be the duty of the commission and it shall have power and authority:

1. To have and exercise general supervision over the administration of the assessment, and tax laws of the state, over assessors, board of review and board of equalization, to the end that all assessments of property be made relatively just an dequal at true value in substantial compliance with law.

2. To confer with, advise, and direct assessors, and boards of review, and boards of equalization as to their duties under the statutes of the state.

3. To direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities, and punishment of public officers, persons, and officers or agents of corporations for failure or neglect to comply with the provisions of the statutes governing the return, assessment and taxation of property, and to cause complaints to be made against assessors, members of boards of review, members of county boards of equalization, or other assessing of taxing officers, in the proper district court, or their removal from office for official misconduct, or neglect of duty.

4. To require states attorneys to assist in the commencement and prosecution of actions and proceedings, or penalties, forfeitures, removals, and punishment for violation of the laws of the state in respect to the assessment and taxation of property, in their respective counties.

5. To require township, village, city, county and other public officers to report information as to the assessments of property collections of taxes, receipts from licenses and other sources, the expenditure of public funds for all purposes, and such other information as may be needful in the work of the commission, in such form, and upon such blanks as the commission may prescribe.

6. To inquire into the system of accounting of public funds in use in townships, cities, villages and counties, and to make needed recommendation for a uniform system of account of the receipts and disbursements of public funds in the municipalities of the

state.

7. To require individuals, partnerships, companies, associations, and corporations to furnish information concerning their capital funds or other debt, current assets and liabilities, value of property, earnings, operating and other expenses, taxes, and all other facts which may be needful to enable the commission to ascertain the value and relative burdens borne by all kinds of property in the state.

8. To summon witnesses to appear and give testimony, and to produce records, books, papers and documents relating to any matter which the commission shall have authority to investigate or determine; to cause the deposition of witnesses residing within, or without the state, or absent therefrom, to be taken, upon notice to the interested party, if any, in like manner that depositions of witnesses are taken in civil actions, pending in the district court in any matter which the commission shall have authority to investigate or determine.

9. To visit the counties in the state, unless prevented by other necessary official duties, for the investigation of the work and methods adopted by local assessors, boards of review, and county boards of equalization, in the assessment, equalization, and taxation of real and personal property.

10. To carefully examine into all cases where evasion or violation of the laws for assessment and taxation of property is alleged, complained of, or discovered, and to ascertain wherein existing laws are defective, or are improperly or negligently administered.

11. To investigate the tax system of other states and countries, and to formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and tax laws, and to secure just and equal taxation and improvement in the system of taxation in the state.

12. To consult and confer with the governor of the state upon the subject of taxation, the administration of the laws in relation