The Appeal. [volume] (Saint Paul, Minn. ;) 1889-19??, 1899-04-29
and ninety-seven CISCO, relating to the
assessment and collection Of taxes.

and ntnety-seven 1l897), relating to the
Be it enacted by the Legislature of the
State of Minnesota:
Section 1. That section ffty-eight (5S)
Ut utes Of Mthnasota & = eighteen s hund ds
and seventy-eight f1S78), as amended by
section five 90 Of chapter two Cl Of the
eighteen hundred and eighty five QSS5),
as amended by chapter ssVenty-nine (79)
of the General Laws Of Minnesota for the
lls97, be and the same is hereby amend
ed SO as to read as follows:
Sec. So. All unpaid personal property
taxes t shan be dsesd delinquent on the
become due and thereupon a penalty OF
ten per: cent shall attach and be charged
upon al Is such taxes On the fifth 9th
year the county treasurer shah make a
list of all personal property taxes re-
manning delinquent on the first QsD day
of April IN each and every year, which
he shall Immediately certify to and file
with. the clerk OF the district court of his
county, and upon the filing of said list
the same shall be prima tacie evidence
that all the provisions Of law in relation
to the assessment and levy of taxes have
been complied with. Any person whose
name Is embraced in such list as so filed
as aforesaid, may, on or before the tenth
QOth) secular day next after such filing,
file in the office Of said clerk an answer
verified as pleadings in civil actions. set
ting forth his defense or objection to the
tax or penalty against him. g,.
such answer, need. not be in any par.
tcular+ form, but shall cleariyGrefer to
the tax or penalty intended, and set fortll
IN concise Language, the, facts constituting
the defense or obJectlon to suel tax OF
Within -the time .hereinbefore prescribed
as to the taxes or penal ties embraced in
said list as flied, shall stand for. trial at
county Wlherein such proceedings are
pending, in session at the time when the
time to file answers as aforesaid shall
term appointed to be held in said county;
and, if no general or special term shall
be appointed to be held therein within
shall be brought to trial at any general
term appointed TO be held within the
judicial district, upon ten days notice.
ney Of the aa o WITHIN We at sad
taxes are levied, IF there be one, and If
there ibe none, then of the county within
take charge Of and prosecute such pro-
At the term at which such proceedings
Gence on of for s5 a they shall ths
court. The court shall without delay,
and suanmarily hear and determine the
objections or defenses made by the sew
~, at the same term, and in the trial
thereof shall disregard all technicalities
and matters of form not affecting the
penalties shall be sustained by the. court,
said Judgment shall include costs. Upon
the fifteenth q5th) secular day Of April
clerk shall as to all the taxes and penal
ties embraced in said list ,(except; such as
respecting which answer shall have been
if Of the county. directing him to proceed
to collect the same, and if such taxes are
not paid upon demand. said sheriff shall
distrain sufficient goods and chattels be-
longing to the person charged with such
taxes, if found within the county, to pay
the same with the said penalty of ten
per cent, and ell taccruing COSTS together
with twenty-five cents from each delin-
quent, as. compensation to said clerk
The sheriff shall! Immediately proceed
to advertise s the same in three public
property Is taken, Stating the time when
and the place where such property will
be sold; and if the taxes for which said
which accrue, thereon are not paid before
the day appointed for such sale, which
shall not be. less than ten days after the
his deputy. shall proceed to sell such prop
erty at public vendue;; or SO much there
of as will be sufficient to pay such taxes.
Sea- 3 This act Shall H' apply to- to ali HS per-
sonal property taxes and penalties
whether levied for; the year. A: p: $685.
this act shall not deprive any taxpayer of
the remedy of paying any tax claimed
to be unjust or illegagnunder protests, and
bringing an action'lfor the recovery of
now allowed by law i5 r. -.
Sec. 8. This, act shall take effect and be
in force from and otter its passage
CHAPTER 247-aH F. NO. $751;. =.
AN act AIn to provide for the incorporation;
Be it enacted by the Legislature Of the
Section, 1. Corporations for the purpose
of erecting and maintaining bridges over
State of. Minnesota; forming. the boun-
Diary thereof, may be formed and continue
the provisions Of title one G) of chapter.
thirty-four (34) Of the General Statutes
Of one thousand eight hundred seventy
sna ffe aSa SaTs
the same powers and be subject to the
same provisions as railroad companies:
. Sec 2 This act shall take effect and be
Approved April 18TH 1899. =. h. -
CHAPTER 24s IS. F. NO. '672: ....
AN ACT; to authorize and allow cities Of
ten thousand CO. O0O) and over. and not
exceeding, fifty thousand (5o,ooo) in
habitants to assess,s.levy and collect an
upon each and every lot and parcel of
land abutting or bordering upon any
water mains and pipes, for period. Of
levy of any. such, tax or assessment.
Be it enacted by the Legislature Of the
State of Minnesota ..'.
Section l.. Every city in this state hav-
ing population of ten thousand 100000
and over and not exceeding fifty thou
sand go, 900 Inhabitants shall have, the
sess, levy and collect an annual frontage
tax and assessment upon each and every
lot and parcel of land abutting or Dor
dering upon any water mains or pipes in.
hn an hn1 tn, mt
of the construction and maintenance of
any system of water works, for a period
of ten Q0) years from and after the first
Sec. 2. All acts and parts of acts in
consistent with this act are hereby re-
Sec 8. This act shall take effect and be
in force from and after; it's passage.
Approved April 17th5a 1899. .s..... ..
CHAPTER 249-s. F. NO. 663: r
AN ACT to provide for the appointment
Of assessors in villages where assessors
n ha y not been elected for the year 1922
State of Minnesota = - r. ~
Section 1. Where the electors Of any
village IN this state have failed to- elect
an assessor for the year 1899. as provided
village. council of anyas,ich village shall
have the authority to- appoint some per-.
son properly qualified to act as assessor
thority shall be-the same as though such
assessor had been duly elected as pro-,
vided by said act Provided that such
qualify and take the usual oath Of office
within ten, Q0) days from the time of
such appointment sst:
Sec. 2. This act shall take effect and be
Approved April 17th,,& 1899.
CHAPTER 250Es.F. NO. 415.
AN ACT authorizing the auditor, gov
ernor and attorney general of the State
Of Minnesota to bid In the assets Of the
State Bank Of Minneapolis and the