REVENUE DEPARTMENT: MINERALS TAX OFFICE:

An Inventory of Its Miscellaneous Records at the Minnesota Historical Society

Government Records

Expand/CollapseOVERVIEW

Creator: Minnesota. Minerals Tax Office.
Title:Miscellaneous Records.
Dates:1907-1999.
Language:Materials in English.
Abstract: Reports, hearing transcripts and files, correspondence, minutes, petitions, subject files, photographs, and maps documenting the collection of mineral and mining taxes in the state of Minnesota.
Quantity:24.0 cubic feet (25 boxes).
Location: See Detailed Description for shelf locations.

Expand/CollapseHISTORICAL NOTE

The Minerals Tax Office is part of the Department of Revenue responsible for mineral and mining tax collection. Tax collection for minerals and mining prior to the creation of the Department of Revenue (1973) was managed by the Department of Taxation.


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Expand/CollapseSCOPE AND CONTENTS

Includes abstracts of mineral reports of Minnesota iron mines (1942-1980); annual activity reports of the M. A. Hanna Company (1959-1965) and Pickands Mather (1950-1957); ad valorem tax reports (1950-1999); ad valorem and equalization hearings transcripts (1907, 1914, 1937-1969); equalization and valuation correspondence (1959-1969); equalization hearings files (1967-1976); minutes of the Interim Commission on Taxation of Iron Ore (1952); mine and field inspection reports (1962-1975); Mineral Valuation Hearing Committee meeting minutes and files (1939, 1959-1991); occupation tax files and hearing tax transcripts (1921-1971); files relating to ad valorem tax litigation and delinquent tax proceedings involving the Oliver Iron Mining Company (1932, 1934); petitions for reclassification of iron ore (1937-1967); petitions for equalization of assessment (1960); royalty tax hearings transcripts (1937-1963); assorted hearing files (1970-1977); subject files (1964-1978); photographs (undated, 1940s-1995); and maps of mine sites (1960s).


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Expand/CollapseADMINISTRATIVE INFORMATION

Availability:

The collection is open for research use.

Preferred Citation:

[Indicate the cited item and/or series here]. Minnesota. Minerals Tax Office. Miscellaneous Records. Minnesota Historical Society.

See the Chicago Manual of Style for additional examples.

Accession Information:

Accession numbers: 982-35; 2017-9

Processing Information:

Catalog ID number: 001703529


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DETAILED DESCRIPTION

Location
127.K.9.13BAbstracts of mineral reports of Minnesota iron mines, 1942-1980:
Preceded by Taxation Department: Tax Commission: Ore Estimates, Minnesota Iron Mines.
Volumes 27-44, 1942-1959.
Location
127.K.9.14FVolumes 45-53 and 61-67, 1960-1975.
Series is complete despite volume numbering gaps.
Location
127.K.10.1BVolumes 68-72, 1976-1980.
Annual activity reports, 1950-1965:
M.A. Hanna Co., Agents:
Ad valorem tax reports. Includes five volumes per year.
1959-1960. 10 volumes.
Location
127.K.10.2F 1961-1964. 40 volumes.
Location
127.K.10.3B 1965. 5 volumes.
Pickands Mather, 1950-1957. 8 volumes.
Location
127.K.10.4FAd valorem tax reports, 1950-1999:
Organized by company. Possibly preceded by Taxation Department: Mining Section: Ad Valorem Tax Reports and Correspondence.
Set 1, 1970-circa 1978:
A-Hanna Mining Company.
Location
127.K.10.5BHanna Mining Company-Pittsburgh Pacific Company.
Location
127.K.10.6FPittsburgh Pacific-U.S. Steel.
Location
127.K.10.7BU.S. Steel. 6 volumes.
Location
103.H.1.3BSet 2, circa 1950-1999:
Auburn-Great Western to Hanna Mining Company.
Location
103.H.1.4FHanna Mining Company to Jones and Laughlin Steel Company.
Location
103.H.1.5BJones and Laughlin Steel Company to Pittsburgh Pacific Company.
Location
103.H.1.6FPittsburgh Pacific Company to Kay Todd and Robert Adams.
Location
103.I.1.4F-2U.S. Steel Corporation. 1970-1974.
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103.H.1.6FU.S. Steel Corporation to Zontelli Brothers, Incorporated.
Location
127.K.10.12FAd valorem and equalization hearing transcripts, 1907-1969:
1907, 1914, 1937-1941.
Location
127.K.10.13B 1942-1959.
Location
127.K.10.14F 1960-1969.
Location
127.K.10.7BEqualization and valuation correspondence with cities, towns, school districts and counties, 1959-1969. 8 inches.
Location
127.K.10.9BEqualization hearing files, 1967-1976:
1967-1973.
Location
127.K.10.10F 1974-1976.
Location
127.K.10.11BInterim Commission on Taxation of Iron Ore: Minutes, 1952. 3 items.
Includes transcripts of testimony to National Temporary Economic Commission on Lake Erie Base Price (1939) and minutes of Subcommittee on Advisability of Using Lake Erie Base Price as a tax base (1952).
Location
103.H.1.7BMine and field inspection reports, 1962, 1966-1975. 17 folders.
Location
103.H.1.2FMineral Valuation Hearing Committee meeting minutes and files, 1939, 1959-1991. 24 folders.
Organized chronologically.
Location
127.K.10.10FOccupation tax files, 1921-1969:
General, circa 1924-1957.
Miscellaneous data, 1921-1941.
Summaries, 1921-1969. 5 folders.
Location
127.K.10.8FOccupation hearing tax transcripts, 1937-1971.
Location
127.K.10.11BOliver Iron Mining Company:
Ad valorem tax litigation file, 1932. 2 folders.
Delinquent tax proceedings, St. Louis County, 1934.
Location
127.K.10.7BPetitions of reclassification of iron ore, 1937-1967. 12 folders.
Location
127.K.10.11BPetitions for equalization of assessment, 1960. 3 inches.
Royalty tax hearings transcripts, 1937, 1944, 1955, 1961, 1963. 5 folders.
Location
103.H.1.2FAssorted hearing files, 1970-1977:
Ad valorem tax hearing files:
October 23, 1970. 1 volume.
October 29, 1971. 1 volume.
October 1, 1973. 1 volume.
1975.
Iron Ore Mineral Hearing files:
September 29, 1972. 1 volume.
September 30, 1974.
Location
103.H.1.7BMineral Hearing files, 1971-1977. 6 folders.
Subject files, 1964-1978:
Ad Valorem tax protests, 1964-1965.
Mine Inspection Trip - Mesabi Range, 1975.
Ore Estimate Work, 1973.
State Board Changes, 1978.
Location
103.L.5.8Photographs, undated, 1940s-1995:
Polaroid snapshots of mining sites, 1962-1970.
Organized by range (Cuyuna and Mesabi), thereunder alphabetically by mine.
Location
103.H.1.2FEveleth Mines - 100,000,000th ton of pellets commemoration, 1995.
Erie Mining Company, Aurora, 1954.
Mahnomen Mine, undated.
Oliver Iron Mining Division, Mountain Iron, 1953.
Reserve Mining Company, Babbitt and Silver Bay, circa late 1940s.
Sultana Mine, 1964.
Location
103.I.1.4F-2Maps of mine sites, Nos. 1-1259, 1711, 1960s. 3 volumes.
Organized numerically by map number, not all numbers are included.

Expand/CollapseRELATED MATERIAL

Taxation Department: Tax Commission: Ore Estimates, Minnesota Iron Mines (predecessor of abstracts of mineral reports); various series of Taxation Department: Mining Section records. Other sub-agencies of the Revenue Department responsible for mineral and mining taxation: Minerals Division, Minerals Tax Division, and the Mining Section.

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Expand/CollapseCATALOG HEADINGS

This collection is indexed under the following headings in the catalog of the Minnesota Historical Society. Researchers desiring materials about related topics, persons or places should search the catalog using these headings.

Topics:
Ad valorem tax -- Minnesota.
Iron mines and mining -- Taxation -- Minnesota.
Mineral industries -- Taxation -- Minnesota.
Mines and mineral resources -- Taxation -- Minnesota.
Revenue -- Minnesota.
Tax assessment -- Minnesota.
Organizations:
Jones & Laughlin Steel Company.
M.A. Hanna Company.
Minnesota. Legislature. Interim Commission on Taxation of Iron Ore.
Minnesota. Department of Revenue. Minerals Division.
Minnesota. Department of Revenue. Mining Section.
Minnesota. Department of Taxation. Mining Section.
Minnesota. Department of Taxation. Special Taxes Division. Mining Section.
Minnesota. Minerals Tax Division.
Oliver Iron Mining Company.
Pickands Mather & Co.
Pittsburgh Pacific Company.
United States Steel Company.

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