The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-04-19

this chapter shall become due and payable
at the state treasury on the first day Of jan
aary following the levy thereof. and II suc d
BE- the duty of the treasurer OF the state TO
collect the same; and the state treasurer IS
Hereby authorized and empowered to enforce
collection OF such taxes as are now or may
hereafter become due and remain unpaid I'M
der the provisions Of this act, by an action
tie name of the state in any county in whicn
such corporation does business, and the service
of tho summons against such corporation or
association may he made upon any ofncer OF
general or local agent thereof, by delivering =
COPY 10 such officer or agent In the same man
ner as provided by law for the service Of a
summons in civil ACTION; at any time subse-
qgent 70 the hrst day OF January OF each year.
when any such tax is due from any such cor
poratton or association and remains unpa d.
The state treasurer his deputy may in his
discretion commence action at law TO coli
lect such taxes as aforesaid, or he may and he
is hereby authorized and empowered to dis
train sufficient goods chattels or other nova
c'e property, If found within this state, to
7av the taxes due from such corporation or
as soc afien and the costs that play acer1te,
and shall Immediately proceed to advertise the
saIne in three newspapers published in tEe
county wherein such distraint is made, stating
erty is to be sold; and If the taxes for which
such property is distrained and the costs
which accrue thereon are not paid before the
day appointed for such sale, which shall not
be less than three weeks from the taking of
such property, the state treasurer or his dep
Ity shall proceed to sell such property at pub
lie vendue. so much thereof shall be
sufficient to pay said tax and the costs Of such
distress advertisement and sale. Provided,
however, that any corporation association,
partnership or person whose property shall
have been dtstraired under the provisions of
this act may, at any time before sale thereof.
execute to the State Of Minnesota a bond in
double the amount of the taxes distrained for,
or II the value of the property dstrained be
less than the amount OF such taxes, then in
double the amount Of the value of the prop
erty, with sufficient suretles to be approved
by any Judge Of the supreme court, or any
Judge Of the district court of the county
wherein any such dlstfaint shall have been
made. conditioned that II an action as afore-
said to enforce collection OF taxes for which
such dtstraint shall have been made, shall be
brought within ninety (90l days thereafter,
such corporation, association; partnership or
recovered therein account of such taxes,
or an amount thereof equal to the value of
the property so diStrained; and upon delivery
OF such bond, with such approval Endorsed
thereon, to thN state treasurer, such distraint
shall be forthwith released; and,
Provided, further, that the auditor warrant
for such taxes shall be sufficient evidence to
establish pTina facie the due authority of the
| OFFICER or officers or board charged by law with
the levy and collection of such taxes, the law
fulness and regularity Of all actions or pro-
ceedings had or taken by Them or either of
them, in the matter OF such levy, the fairness
and eqlality OF the cash valuation and assess
nent Of the taxable property Of such corpora
| t1on association, partnership person, as de-
termined under this act, the fairness and
equality of the rate OF taxation, as found and
| applied, and of the amount of tax so levied
| and that the amount of such tax SO fixed in
/ said warrant is due and payable
| Sec. 2. This act shall take effect and be
| in force from and after Its passage
| Approved April g. 1901.