The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1885-03-26
Amending Civil Code.

AN ACT to amend chapter eleven QD Of the
General Statutes Of 1873. relating to the as
sessmens and collection Of taxes
re 1t enacted Oy the Legislature Of the State
SECTION i. That section sixteen u6) of said
chapter eleven I'D be and the same is hereby
amended by inserting after the word horses"
in the first Qst) subdivision, the words mules
and asses, and by inserting after the words
the number Of COWS two years old and over,
in the second (2nd) subdivision. the words "the
number OF working oxen" and by striking out
the third (3rd subdivision entirely, and num-
bering the succeeding sections from third (3rd)
SEC. 9 That section forty-four (4N of
said chapter eleven uD be and the
sssf tbs is 1 %ofa s"ao Where by
ours in the second line Of said section. the
words "or in the absence Of the county auditor
Of the nth ISthj subdivision Of said Section the
words "showina the fs' : and evidence upon
which their action is based"
chapter eleven I'D be and the same is hereby
amended by striking out the words first ust)
day Of December, where they occur in the
words first day OF January" in lieu thereof.
SEC. 4. That section tfty-three (53) Of said
chapter eleven ~ be and the same is hereby
amended b. striking out the words first Il ST.
day OF December" where they occur in the third
l3rd line OF said section and inserting the words
hrst ust' Monday in January" IN lieu thereof.
chapter eleven lu be and the same is hereby
amended 50 as to read as follows:
taxes shall be- deeme9 on
Qsu day Of March next after they become due;
and thereupon penalty of ten lO) per cent
shall attach and be charged upon all such taxes
ION the first lst) day OF April in each and every
year the county treasurer shall make list of ali
such DELINQUENT personal property taxes, which
he shall certify to the clerk OF the district court Of
his county, and the said clerk shall immediately
issue his warrants to the sheriff OF the county
directing him to proceed to collect the same, and
nh, i
shall distraln sufficient goods and chattels be-
longing to the person charged with such taxes,
If found within the county, to pay the same.
accruing costs, together with twenty-five (25)
cents from each delinquent compensation to
said clerk: provided that in case the sheriff shall
fail to collect the tax lch sum of twenty-five
l20) cents, IS compensation, shall De paid by the
county. The sheriff shall Immediately proceed
to advertise the same in three ~ public places
erty is taken, stating the time when and
the place where such property will be sold !;
aud ii the taxes tor which such property is dis
trained and the costs which accrue thereon are
not paid before the day appointed for such sale,
which shall not be less than ten (lO) days after
deputy shall proceed to sell such property at
public vendue or so much thereof Ms will he SUI
ficient to pay such taxes and the costs Of such
distress and SALE"
SEC. 6. That section fifty-nine (59) Of said
chapter eleven Il be and the same is hereby
amended so as to read as follows:
oeCIlON ~. IL LIE SueTlu OI salu county IS
whereon to levy, to collect, by distress or other
wise, the taxes, or any part thereof, which may
have been assessed upon the personal property Of
any person or corporation OF any executor or ad-
m1nIstrator. guardian, receiver, accounting Off
Ger, agent or factor, such sheriff shall file with
The clerk of the court on the first (lsU day Of
June following list Of such taxes, with affi-
davit Of himself or OF the deputy sheriff
ing tina. he had made diligent search and inquiry
for goods and chatteis wherewiJh to make such
taxes, and was unable to make or collect the
same. He shall note on the margin OF such list
the place to which any delinquent taxpayers
may have removed. with The date Of his removal,
II he is able to ascertain the fact The clerk shall
county commissioners At their first QsU session
thereafter, and they shall cancel such taxes as
they are satisfied cannot be collected"
Sec. Z. That section sixty (6O) OF said chap
ter eleven Q1) he, and the same is, hereby
amended SO as to read as follows:
Section 60: Within ten 90 days after the ad-
jOurnment OF the board Ut commissioners the
auditor shall file copy Of such revised list with
the clerk OF the district court OF the county; and
within ten QO days after the fling Of such copy
the county where the person against whom such
such tax Is claimed may ct the time reside. for
sse :s .ts to zach ssa
tax and penalty, and requiring such
dslinausns to appear on the first day Of the
county appointed to be held At time not less
than thirty 800 days after the issuance of such
citation, and show cause II any there be- why
he should not pay said tax and penalty: and II
he fails to pay said tax, penalty and cost to the
sheriff before the first (lst) day Of the term or
on said day to show cause a. aforesaid the court
shall direct the clerk to enter a Judgment against
such delinquent for the amount OF such tax.
penalty and cost.
Provided, however, that II said sheriff shall for
any reason be unable to serve tho citation on The
person or persons to whom the same is issued.
he snail return the same to the clerk OF
said court with his return thereto that he
was unable to mako such service and thereupon
or in case the court shall for any reason decide
that the service Of such citation made or at
tempted to be made, or that the issuance thereof
by the clerk was illegal, the clerk Of said court
snail issue another citation OF the character
aforesaid, and requiring such deinQuent to ap-
pear on tho first 1sD day of the next general
term OF the district court to be held in said
cOunGy, and show cause rs Aforesaid, and il he
fails to Pay said tax, penalty and costa to the
sheriff before said first usD day OF said term, or
on said day to show cause Is Aforesaid, the
court shall direct the clerk to enter Judgment
- foresatd: Provided further. That whenever
the shor1n has for any reason been unable to
serve any citation heretofore issued In such pro-
ceed1ng IN any year or years, whenever the court
has or hereafter may for any reason decide that
the service Of any such citation heretofore made,
OF Attempted to be made. or that tho issuance
thereof ~ The clerk was illegal the clerk of said
court shall, In every such case, issue another
citation OF the character Aforesaid, and requiring
such delinquent to appear on the first (lstl day
OF the next general term OF sstd district court to