The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1875-06-18


was pretty rich he said, but he thought
he could do it.
EXPLANATION OF THE TAX Law.
STATE AUDITORS OFFICE,(
ST.. PAUL, May Is, 1875.
State Auditor Whitcomb has address,
ed the following circular to the County
Auditors of che State, which will be
found Of interest to tax payers general
":
To COUNTY NEUTRALITY-SUSPICIOUS.
inquiries having been addressed to me
In reference to certain provisions of the
general tax law and matters relating to
its enforcement, have been induced to
make this general communication,
which, perhaps, may be of general inter-
est to all, and which are respectfully
submitted for your consideration.
All lands and town lots bid in for the
State for taxes of 1875, or of previous
years, are not to be advertised for the
taxes OF 1874, or of subsequent years,
and parties holding tax certificates
may pay the taxes accruing during the
two years allowed for redemption ut
any time after the first day OF Deem
Der of each year, when the taxes be-
come due, and before the first day of
June, when they are required to be re-
turned delinquent and receive interest
on the sums paid at the same rate as is
provided upon the amount bid on the
sale. See sections 1913 and 129 of the
tax law.
According to the provisions of Sec
lions rs, n, 78 and 70 of the law all tax
Is are required to be levied in definite
amounts instead Of certain rates, leav-
ing the rate to be fixed by the aggre-
gate amount of the assessment. An
observance Of the law in this respect
would have saved the excessive taxa
ton in many localities in the State last
year:
Abatement of taxes can only be made
In accordance with the provisions of
section Isl of the law as now amended,
and abatement Of State tax can be
made without reference to this Office
This section was specially intended to
afford relief to persons who we're prop
crly assessed last year, and whose as
:'sessments were afterwards increased 10y
the action of the State board of equal
iZatiOn, but it will probably be very
much modified after this year, us the
policy of the assessment law is to make
the county board of equalization, ex-
.cept in extreme cases, the best resort of
the individual property owner to OBJ
tain any change of valuation. of his
property rs returned by the assessor,
land to prevent ATTACHMENTS or changes
of valuation after the taxes are extend
ed upon the books.
Your influence and cooperation with
your county commissioners and assess
0rs is earnestly requested in securing a
full, fair and equitable assessment of
the personal property of the State for
this year, to the end that all may justly
;:share the necessary burdens of taxa
ton. Very respectfully yours,
O. p. WH1TCO,IB, Auditor Of State.
AN ACT to provide for the inspcctiomof mineral
oils for illuminating purposes.
Be i enacted by the Legisl uture Of the State of
Minnesota:
Section i. That upon the application OF five or
more citizens Of any county in this state, where
in any mineral oils are made, refined or produc-
ed. for the purpose Of burning in any kind Of
are Sold for that purpose, the judge Of the dis
tFtct court shall app lint sufficient number Of
suitable and qualified persons who are not inter-
oils, who shall at their own expense provide
themselves with the necessary Instruments and
for teg the 2qS Sat Of S14 oils for
ted BY the manufacturer, refiner, dealer. vendor,
Or producer to test and examine, and IL upon
shail meet the requirements hereinafter speci.
aed the inspector shall fix his brand and device
be lawful for any manufacturer, reiimer, dealer,
or producer to sell the same as an illumination,
but Il ne oil 50 tested shal not meet the REQUIRE
o0ch package. ,cask or barrel. rejected for
il!um1nating PURPOSES" under his name and It
4
Sec. s It shall I've the duty of the inspector,
insSect all oils lereinbefore mentioned and to
rejectas dangerous I'LL Of said mineral oils known
BY whatsoever anne, which, at the temperature
thermometer will emit an explosive gass; Pro-
vided, That the instrument used in testing o.
Ss be BY 1
the quantity Of oil used IN the test shall not be
less than half . pint, and the temperature slowly
raised to the degree at which such explosive gas
Is emitted, or to that hereinbefore provided is a
Sec. 3 That II any person, whether n,anufac-
surer, refner, dealer Or,prOduccr, shall sell or
attempt to sell to any person in this state any OF
said mineral oils for illuminating purposes,
vhaet.ef manntast9rer' refner OF produced in
ted As provided by this ac: Of IT any manufac-
eH a,S .stner vendor, producer or Inspector Of
1aiseiy brand the package, cask or barrel
com ~ ~ the c same Is provided in the rst
0On ID ui'S act, or snail use barfelS casks or
PACKAGES having the inspectors brand without
tae a. therein, having been Inspected, hc orthey
g offending upon conviction thereof, shall IL
Az nor less than nifty dollars, Or he imprisoned
T. sse e9pntX jail three months
son violating any provision OF this act or WHO
snail neglect to do what Is required herein sh,l]
DO liable TO any. party Injured, Tor any DAMAGE
SUSTAINED Thereby and Il any loss 81 ie result
quired, or by the neglect Of the manufacturer
FTeessr dealer; producer or inspector to do wha
be deemed guilty Of msdemea,lor, and punished
according to the statute in such cases made ant
provided. b.. - r; >y1, - :
uner the provisions Of this act shall lie by idict
ment In the district court III the proper county
and when collected shall be paid into the count,
treasury. for the use Of the school fund Of TIL
proper county, M s:4%stsEAata zt2EE4 q. >Ea
WI. Sec. Every person appointed inspector shall
before he enters upon the duties 5Of his office
~ oath Or affirmation to support the con
elAMd perform the duties Of his office with fidelity