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

4xAGN L, NON 1A1N1NU l. he
day Of said term. OF ON said day to show cause as
Aforesaid. the court shall diroct the clerk to
enter Judgment rs Aforesaid And provided fur
ther: That all citation other than said first lst)
shall only be issued on the request Of the county
Provided further, Tho citation herein pro-
vlded Tor shall be pr1ma facie evidence that all
the provisions Of law. In relation to the assess
ment and levy OF taxes, have been complied
with; and no omission of any Of the things by
law provided In relation to such assessments
and levy, or OF anything required by any officer
or ofncers to be done prior to the assurance Of
SUCH citation, shall be q defense or objection to
t s%e taxes unless it be also made to appear to
prejudice OF the party objecting, and that such
taxes have been unfairly or unequally assessed:
court may reduce the amount Of such
taxes and give judgment accordingly. It shall,
however, always be defense to such taxes
| erty npon which the same were assessed was not
subject to taxation"
SEC: s: That section stxty-one t61) Of said
chapter eleven (lO be and the same is hereby
amendad SO as to read rs follows:
Section 81. The clerk shall receive as fees for
| issuing such citation and perfecting the judg-
ment one % dollar and fifty $50 cents in case
not contested. and in contested cases such fees
as are allowed by law in civil actions. The clerk
snail also aus receive the sum Of twenty-five t35)
sheriff shall fail, after diligent inquiry to find
the defendant. Execution shall be issued upon
snen Judgment e ut the reguesS OF the county
ment was obtained for delinquent personal
property taxes. and no property shall be exempt
be renewed and ressued in the same manner as
now provided by law in executions upon judy
ments IN civil actions. and ali OF which said fees
and costs shall be entered, taxed and made part
OF the Judgment herein provided for"
SEC. 3. That section sixty-two (62) Of said
chapter eleven I'D be and the same is hereby
nInHgn fnr RI foil
Section 81 II the sheriff OF any county shall
refuse or neglect to collect any JaX assessed
Is Or % sEe assSuea the
sffidavis, as herein provided, he shall be held
liable for the whole amount Of such taxes I'M
collected, and the same shall be deducted from
any bill or bills presented by him to and allowed
by the board OF county commissioners, and ap-
piled to the several funds for when they were
SEC. 10: That section sixty-three (G3) of said
chapter eleven I'D be and the same is hereby
amended so as to read as follows:
thirty $50 days after the first Gst) day of June
IN each year shall make out snd forward to the
clerk OF the court Of any county in this state to
payer may have removed, statement or account
or such delinquent taxes, specifying the value
Of Of the ,sx,oP property on which said taxes
thereon. to which he shall add an amount equal
to the sum OF Twenty-Five go per centum
,ns e
taxes were levied after the day upon which the
said taxes became due: but il he left the county
auditor shall not add the said twenty-five per
centum."
SEC. H., That section sixty-four (64 Of said
chapter eleven Ill lie and the same is hereby
amended So to read as follows:
Section "a. On receipt of any such state
ment Or account the clerk OF the court receiv-
to the sheriff Of his county and
the sheriff shall Immediately proceed to collect
the same OF the person so charged with said
twenty five (o5) cents for each warrant SO is
sued, which sum wien collected shall be paid to
the clerk as his Zee for issuing the same and ali
taxes thus collected shall be by him renitted to
the treasurer OF the county to which said taxes
belong: anG at the same time he shall return
OF the county from which it was received stat
ing the amount OF his collections, and IL nv
taxes remain unpaid the reason why such taxes
could not be collected, certifying In his official
capacity to the same and the auditor shall charge
the treasurer to whom such remittance
is made, with the amount thereof. and
cancel said taxes from the list.
Provided That in case OF all delinquent taxes
collected by the sheriff receipts shall be issued
to him and payment shall be made in the man
nsr provided in section tifJy-six 5G) Of this
SEC IL; That aection eixty-Ave te5) Of said
chapter eleven (1D be and tie same is hereby
amended SO as to read As follows:
Section Is. The sheriff OF his deputy shall be
allowed the same fees for collecting the said tax.
chattels tor the payment OF taxes, as are allowed
by law to constablcs for making levy and
sale OF property on execution: travelling fees to
De computed from the county seat to the
place OF making Distress unless such
distress Is made by his deputy, in
which case the same shall be computed from the
residence OF such deputy. which fees ahall be
added to the tax and collected by the sheriff.
Upon payment to the county treasurer Of any
personal property tax for which Judgment has
been obtained, the treasurer shall deliver q Ger
tiicate OF the fact Of such payment to the clerk
of the court who shall satisfy the Judgment
stating date Of rayment and number OF receipt
given therefor, and file such certificate"
SEC Is That section sixty-six t66) Of said
chapter eleven Il II be, and the same is hereby,
amended by striking out the word "seotember,.
in the second end line Of said section and
inserting na ~ wSrd oesoosr in lieu thereof
inserting thSwords each settlement" in lieu
SEC IA. That section sixty-eight (6s) of
chapter eleven I'D be and the same is hereby
amended by striking out september" in the
sse ia leu thsreof
SEC Is. That section sixty:ntne (69 Of tho
said chapter eleven QD he and the same and is
Section 90. On the first (lst) day OF June Of
each year q penalty Of ten (lO) per cent
shall immediately accrue and thereafter DO
estate on the lists in the hands of the
county treasurer: and any treasurer who shall
make out and deliver any receipt Tor such taxes
without including such penalty therein, and
who shall receive payment of such tax Without
including such penalty therein snail! be liable
t. the me- pst for ns 81 such penalty
year the Comfy shall return to the
having compared the same with his duplicate re-
ceipts on 1le in the auditors office and written
opposite the amount OF each tax receipted for
the word paid" and the number OF the treas
urers receipt given in discharge OF such tax, and
az
Be- deemed dsi;Sauent. and thcfsapon 1D an
cent on the amount Of the original tax Shall a -
mediaGely accrue and thereafl er be charged upon
al such Delinquent taxes, and any auditor who
Hnquent taxes without including the penalties
imposed by this section therein, and any treas
urer who shall receive payment of such taxes
without including such penalties, shall be Liable
to The county for the amount OF such penalties
chapter eleven Il y be and the same is hereby
amended by striking out the words Fifteenth
G5th) day OF June. where they occur in the Sec
twentieth t2Oth day OF January" in Leu thereof:
and by inserting the word total" before the
word amount" in the eighth l8rh) line Of said
section.
SEC. II. That section seventy-one (7D of
said chapter eleven az be and the same IL here
by amended by striking out the words. first
eleventh 1lth) line Of said section, and insert
ing the words, first Qst) Monday In January" in
lieu Thereof, and by striking out the words,
within twenty (2O) days after the last pub.ica-
ton of this notice" where they in the four-
teenth Q4th) line of said section, and inserting
the words, "on or before the twentieth (2Osh) day
Of March 49," in lieu thereon.
SEC. IL. That section seventy two (72) Of said
chapter eleven un be and the same is hereby
amended by striking out the words, "or at the
meeting OF said board in March, where they occur
In the twelfth (12th) and thirteenth lines of
said section, and adding to said section the fol-
lowing: