From fiscal years 1902 through 1906 the State Tax Commissioner reported annually on the work of the County Tax Commissioners, who were under his supervision, to the State Auditor. The reports contain, itemized by state and county (not specific county): 1) delinquent licenses collected; 2) oil licenses; 3) assessment of escaped taxes reported to Assessor and Collectors, who reported to the Auditor; 4) valuation taxes; 5) undervaluation raises; 6) a recapitulation, which may compare data with the previous year; 7) a general summary of state revenue collected; and 8) a grand total. Some reports contain retrospective data to 1897, and the Commissioner also gives his comments and recommendations. The State Tax Commission, which replaced the Commissioner, submitted annual reports to the Governor for fiscal years 1907 through 1914. Included are statements which show taxes, raises, and escapes, itemized by name of county; names and kinds of corporations, mileage, and franchise assessments, by name of county; county rates of taxation; franchise assessments to incorporated cities and towns, by city and town; assessed valuation of taxable property, by items and by name of county (horses, clocks, money hoarded, pianos, et cetera as well as libraries, investments in bonds, and telephone companies); land, improvements, and town property, by name of county; total valuations of property, by item; recapitulations; Commission expenses, by date and name; licenses, by name of county; errors in bank assessments, by name of county; taxable property, real estate assessed value and average value per acre, by name of county; and values of timber and mineral resources, by name of county. The narrative includes recommendations, sypnoses of agent visits to county officials, lists of county tax officials, summaries of work, and retrospective comparisons of percentage of gain in valuations. The State Board of Equalization succeeded the State Tax Commission, and its report to the Governor covers fiscal years 1915 through 1918. The report consists of total assessments, real estate assessments, and personal property assessments, by name of county; a recapitulation of public utility assessments, the county distribution, assessments by class and name of public utilities, assessments apportioned to counties, by name of county and utility; franchise tax, by name of county; license and business taxes, which are itemized in detail in the report of the State Auditor; and motor vehicle registrations, by name of county and class. (Utility assessments are itemized in detail in the State Auditor's reports for 1916 and 1917. This report contains summaries of the three years, with details for 1918. The assessment of public utilities for 1917 is also published separately by the State Board.) The narrative portion includes recommendations, the history and authority for the different kinds of taxes, and a list of Board expenses. Quadrennial reports of the State Tax Commission from 1930 to 1938 show the taxable property in the state and its value in tabulated form, with a history of the laws in force and recommendations. Certain changes in legislation are reflected in the tax data: 1) the Land Dept. was transferred from the State Auditor's office to the Commission in 1932, and in 1935 one member of the Commission was designated the State Land Commissioner; 2) the duty of administering a corporation permit registration fee was transferred from the Secretary of State in 1931; 3) the corporation franchise tax, which had been paid to Probate Judges, was administered by the Commission after 1919; and 4) the Legislature of 1936-1937 added a luxury tax. In addition, revenue included the ad valorem tax, foreign securities license, excise tax on financial institutions, coal and iron ore mining taxes, severance tax, chain store tax, public utilities tax, estate tax, income tax, gasoline tax, tobacco tax, carbonic acid tax, cereal beverage tax, motor vehicle licenses, and privilege licenses. Quadrennial reports of the Dept. of Revenue from 1938 to 1982 continue to provide itemized statistical compilations in charts, tables, and graphs of revenue collected in the state. Additionally, tables of sales and use taxes by city and county, monthly receipts, gasoline tax refunds, and collections initiated by legislative changes are also included. Registers of tax officials since 1897 may be found in earlier reports. The narrative part presents a detailed history of the Dept., with an explanation of duties relating to revenue laws and a summary of changes affecting major taxes, besides the Commissioner's general comments, summaries of trends, changes, and accomplishments, and recommendations. Information in the reports may vary from year to year. The report for fiscal 1985 covers from 1982, and the Commissioner states that the Dept. will start issuing an annual report with this year. It also includes a summary of revenue collected under the new Tax Enforcement and Compliance Act and the Corporate Income Tax Reform Act of 1985.
