Echo de l'ouest. [volume] (Minneapolis, Minn.) 1883-1929, 1901-04-19

pear to him that amy such tax accruing
under this act has not been paid as re-
Qulred by law, shall issue such citation,
and the service Of such citation and the
hearlng and determination thereon shall
conform as near as may be to the pro-
visions Of the probate code Of this state,
and whenever it shall appear that any
such tax is due and payable and the ray
ment thereof cannot be enforced under
the provisions OF this act in said pro-
bate court, the person or corporation
made liable to the county Of the probate
court having Jurisdiction over the estate
OF property, TOR the amount Of such tax,
attorney Of said county to sue for and
enforce the collection Of such tax, and
It Is made the duty Of said county at
to e9rney to appear for and act on bshalf
cited to appear before any probate court
under the provisions of this act.
Sec. 10. The auditor Of the state shall
furnish to each probate court a book
which shall be entared by the Judge Of
said court. the name of every decedent
upon whose estate an application has
been made for the Issue Of letters Of
or anc1lary letters, the date and place
of death Of such decedent, the estimated
value Of the property Of such deoedent,
tionship to decedent Of the heirs at law
Of such decedent; the names and places
Of residence of the legatees and i~evisees
In any will Of any such decedent, the
value Of any property devised therein,
and to whom devised.
These entries shall be made from the
data contained tn the papers filed ON any
such application, or in n proceeding
relating to the estate OF the decedent.
h Judge Of probate shall also enter
IN such book the amount of the property
OF amy such decedent. as shown by the
inventory thereof when made by any ap-
pra1sers appointed by him under this
act, and the value Of annuittes. life es-
tates. terms Of years and other property
decedent in %decedent's will or otherwise,
as fixed by the probate court, and the
tax assessed thereon, and the amounts
OF any, receipts for payment Of any tax
upon the estate of such decedent under
this act. filed with him.
The auditor Of the state shall also
furnish to each probate court forms for
the reports to be made by such judge
the entries to be made IN such book,
Sec. 16. Each judge Of probate shall
on january, April, July and October first,
OF each year, make a report In duplicate
auditor, containing all the data, and mat
ters required to be entered in such book,
one Of which shall be Immediately deltv-
cred TO the county treasurer, and the
osAAS " LIZ duU1GOV VI Tie
state.
The register Of deeds OF each courtv
shall, at the same time, make reports
in duplicate containing a statement of
any conveyance filed or rec ,rded In his
Office Of amy property which appears to
have been made on Intended to take eff
feet in possession or enjoyment after the
or, Or vendee. and the description of the
property transferred. as shown by such
instrument, one Of which duplicates shall
be Immediately delivered to the county
treasurer and the other transmitted to
the auditor Of the state:
Sec. II. All taxes levied and collected
under this act shall be paid into the
to and be a part Of the revenue g fund =
Sec. Is. The words .estata and prop
erty" as used in this act, shall be taken
to mean the personal property Or interest
therein of the testator, Interstate, grantor,
~bargainor,, or vendor, passing or trans
ferred to those not herein specifically
ernpted from the provisions of this act,
and not as the property or interest there
legatees, devisees, heirs. next Of kin,
grantees, donees OF vendees, and shall
include all property or interest therein
within or without this state, over which
this state has any jurisdiction for the
Provided, that all legal Indebtedness
0SdiIiol dly property taxable under this
act which shall be on record in the ooun-
ty where said property is located shall
be deducted before such tax Is Levied.
The word transfer as used in this
ting of property OF any interest therein
in the possession or enjoyment, present OF
future, by gift, inheritance, descent, be-
guest grant, deed, bargain, OF sale. IN
The words county treasurer. an6
county attorney" as used in this act
shall be taken to mean the treasurer
and attorney of the county Of the pro
vided in section ten 1O Of this act.
The provisions contained in this &C
shall not apply. to the estate Of any per
son f Tno t zhali ~ hay VS.. Of nay may de de prior te
| Sec. 10. This act shall take effect an6
be in force from and after its passage,
Approved April II, 1901.
'., CHAPTER 256-H. r. NO.. 43S.
AN ACT to abolish highway labor assess.
ment and required ali road taxes to be
| paid In cash in counties containing $50,
600 Inhabitants or more, n to abolish
road overseers of highways in such
counties and provide for the appoint.
ment Of not exceeding three overseers
of highways by the board Of town SUI
pervisors. and prescribe their duties
! and compensation.
Be it enacted by the Legislature Of the
State Of Minnesota:
Section l.. That in all counties in this
state now having, or which shall here
more. there shall hereafter be no high
way labor assessed and all road taxes
hereafter assessed by the township su.
pervisors shall be paid in cash and shall
be expended under the supervision anc
| direction Of the township supervisors.
Sec. 2. In all such counties the Office OF
overseer Of highways, provided in section
92S Of the General Statutes Of 1894, il
| hnrehv abolished and In lien thereof ga ri
| of the boards OF supervisors shall appoint
not exceeding three overseers Of highways
for Its township, who shall, nder the
direction, OF the board Of supervisors, have
supervision and direction Of the construc
ton, maintenance and repair of all high
ways and bridges under the control of the
township supervisors.
Sec. g. The overseer. or overseers sc
appointed shall receive as full compensa
f! tion for his services not to exceed thu
sum of $3.50 per day for the time actually
| employed in the performance of his du'
ties.
Sec. 4. All acts or parts of acts incon.
sistent herewith are hereby repealed.
Sec. 5. This act shall take effect from
Approved April II, 1901.
CHAPTER 257-H. F. NO. AT.
AN. ACT to authorize village councils and
all villages in this state to prescribe
penalties for the Violation of ordinances
Be it enacted by the Legislature OF the
State Of Minnesota:
Section 1. That the village council of al
villages in this state. whether organized
or incorporated under the genera
or special laws of his state, any
thing in the charter of any sucl
village to- the contrary notwithstand
ing, shall have power to prescribt
as penalty for the violation Of any ordi
nance of such village a fine not exceeding
one hundred dollars, besides the cost o.
such prosecution, and in default Of the
cution the said village council may pro.
vide for committing the person convicted
of violating any such ordinance to thu
Imprisonment in the common Jail of the
] coaantx or If there be no county, iail II