The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-05-03

SalQ proposed cI1dHSe duu otioo ~ ~
posted in three conspicuous places In the
said territory so to be attached, when
notice shall be so served and posted at
least ten days before the date fixed Tor
said hearing.
Sec. 4. At the time fixed for said hear
ing the said board shall hear all parties
interested in the said matter and consider
the said petition, and shall enter their
order relating to the same, and said order
so entered shall be final.
Sec. 3. This act shall take effect and be
In force from and after its passage.
Approved March Is, 1897.
CHAPTER 54-H. f. NO. 26.
AN ACT to amend section fifteen Q5) of
chapter two CD of the general laws of
eighteen hundred and eighty-five QSS5).
the same being an amendment of sec
ton siXty-nine (69) of chapter eleven
I'D of the general statutes Of eighteen
hundred and seventy-eight 0S7S) relat-
ing to the assessment and collection of
taxes.
Be it enacted by the Legislature of the
State of Minnesota:
Section l. That section fifteen Q0 OF
chapter two (2l of the general Jaws or
Minnesota for the year eighteen hundred
and elghty-five QSS5). be and the same is
hereby amended so as to read as follows:
Sec 10. On the first day of June of
each year a penalty of ten Q0) per cent
shall Immediately accrue and thereafter
be charged upon all unpaid taxes on real
estate on the lists in the hands of the
county treasurer and any treasurer who
shall make out and deliver any rece ,dt
for such taxes without including such
penalty therein, and who shall receive
payment of such tax without including
such penalty therein, shall be liable to the
provided that if one-half Cd OF the
amount of the tax on any real estate
shall be paid before the first day of June
of each year, then no penalty snail pc
remaining unpaid: provided, such one-half
% remaining unpaid shall be paid before
the first day of November of each year,
but if said remaining one-half G2) of said
tax shall not be paid before said first day
of November, then a penalty of ten QO)
per cent shall Immediately accrue, and
thereafter be charged upon the one-half
90 of any such real estate tax remaining
unpaid. On the first Monday in January
of each year, the county treasurer shall
return to the county auditor the several
tax lists in his hands, having compareN
the same with his dup!scate receipts on
file in the auditors office, and written OPP
posite the amount of each tax SO re
ceipted for, the words paid in full or
"one-half paid as the case may be, and
the number of the treaSurerS receipt or
receipts given in discharge of such tax,
and each tract or lot of real property
against which the taxes or any part there
Of remain unpaid shall be deemed de-
linQuent, and thereupon an additional
penalty of five Co per cent on the amount
of the original tax remaining unpaid shall
Immediately accrue, and thereafter be
charged upon all such delinquent taxes;
and any auditor who shall make out and
deliver any statement OF delinquent taxes
without including the penalties imposed
by this section therein, and any treasurer
who shall receive payment of such taxes
without including such penalties, shall be
liable to the county for the amount of
such penalties omitted.
Sec. . This act shall take effect and be
In force from and after January flrSt (lSt,
eighteen hundred and ninety-eight, 1898.
Approved March IS, 1897