Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1890-04-03
The Full Text of Two Sections
Which Make Important
Changes.
Another Veto by Gov. Miller
UMapprOvcd Bills Become
Laws Tomorrow.
Uncle John RllSSell'S Bank Flsr.
niSllcS Seed Wheat for
Barnes County.
The Text Of the Law.

lno lOllOWlnS Is Ln0 Iull teXG or Sec
tions 40 and 81 of the new revenue law
which make several important changes:
Sec. 4O TAX LIST TO BE MADE OUT BY
COUNTY AUD1TOR-FORM OF THE BOOKS.
The county auditor shall make out the
tax lists according to the prescribed
form. anu to correspond with the assess
ment districts of the county. The rate
per cent. necessary to raise the required
amount of the various taxes shall be
calculated on the assessed valuation of
property as determined by the state
board Of equalization; but in calculating
such rate, no rates shall be used result
ing in any fraction, or less than one
tenth Of mill and in extending any
tax whenever 1t amounts to the fraction
al part of cert, it shall be made one
cent. The tax list shall be made out to
correspond with the assessment book, in
reference to the ownership and descrip-
tlon of property, with columns for the
valuation and for the various items
of tax included in the amount of all taxes
set down opposite each description Of
property, The amount of special taxes
shall be entered in the proper columns,
but the general taxes may be shown by
the head of the proper columns without
extending the same, in which case a
schedule of the rates per cent. of such
taxes shall be made on the first page OF
each tax list; such lists shall also show
IN a separate column the years for winch
any piece or parcel has been sold for
taxes: if the same has not been redeemed
or decided for such taxes. The county
ambition cbolj IN ~. I,of,,ro tho t;ro& G.v rf
December in each year, make and trans
the state auditor may prescribe a COM
county.
SEC 81. DEED NOT TO l>E RECORDED
WITHOUT AUDITOR S CERTIFICATE OF TAXES
any tOwnsite or inst trnment eifecting the
estate is presented to the county auditor
the books and records in his Office,
shall certify to the same, and upon pay
ment of such delinquent or other taxes
that may be in the hands Of the county
the same, und note upon every deed Of
1tdl ploEeltN 81 u otcI HIS
official signature, takes paid,' Or il the
land described has been sold or assi igned
to an actual purchaser, tor taxes, paid
by sale Of lands within" and unless such
statement is made upon snch deed or
or other instrument, the register of
deeds shall refuse to receive or record
the same. A violation OF the provisions
of this section, by the register of deeds
shall be deemed Il mIsdemeanor, and
upon conviction thereof, he shall be
punished by a fine of not less than 500.
nor not exceeding $1,000; and he shall
be liable to the grantee of any instru-
ment SO recorded for the amount Of any
damages sustained; provided, That the
sheriff or referees certificates of sale on
execution, DEGREES or foreclosures Of
mortgages may be recorded by the reg
lister OF deeds without any such certiti-
cate from the county auditor, and said
auditor shall keep a record of transfers
in a book kept for that purpose showing
the rames of the grantor and grantee. a
description of the property, and the date
of transfer, and shall receive % cents for
each certificate, from the pe:sun or per-
sons presenting the same for certitication
and shall retain said amount for services.