The Appeal. [volume] (Saint Paul, Minn. ;) 1889-19??, 1901-04-20

tins chapter shall become due and payable
a. the stare treasury on the first day OF jan
easy fnowns The levy thereof and such
oe the duty Of the treasurer OF the state to
f foneet the same and the state treasurer Is
collection az such taxes as are now or may
hereafter become due and remain unpaid I'M
aW rovrhf b. t .hs pS en- in
s se name OF the state in any county In whicr
snen CORPORATION does business. and the service
sssociatlon may be made upon any officer or
general or local agent thereof, by delivering a
IS Hc bv Or o n me f
sunny SIMMONS in civil action; at any time subse-
aI h 70 the hrst day OF January Of each year.
nofation or association and remains unpa a.
m; ,a' stIte treasurer or his deputy may In his
lect such taxes as aforesaid or he may and he
Is Is Il; neseng authorized and empowered to dis
t TIA sufficient goods chattels or other nova
.av me taxes due from such corporation or
a. see tien and the costs that may accrue,
same in ihrce newspapers punished in the
county wherein such distrant Is made, stating
Rs y t is to Be- .e a the II e. ts4ss foI wSS
which accrue thereon are s'' not paid before the
be less than three weeks from the taking of
sue property the state treasurer or his dep
lc vendue, or so much thereof as shall be
SUFFICIENT to pay said tax and the costs of such
Glstress, advertisement and sale. Provided,
however; that any corporation, association,
partnership or person whose property shall
ny; been distralred under the provisions of
TINS act may at any time before sals thereof
execute to the State Of Minnesota bond in
Double the amount OF the taxes distrained tor
or II the value OF the property distrained be
less IMAM the amount of such taxes, then in
oouple the amount Of the value Of tine prop
'eerly with sufficient suretles to be approved
ny any judge Of the supreme court or any
Judge OF the district court Of tina county
wherein any such dstraint shall have been
made. conditioned that If an action as afore-
SAID to enforce collection Of taxes for which
such distraint shall have been made, shall be
brought within ninety 900 days thereafter
such ration. association, Partnership or
recovered therein on account Of such taxes
or an amount thereof equal to the value of
the property SO dlstrained; and upon delivery
t OF such pong, with such approval Endorsed
thereon, to the state treasurer, such distrant
enaIt 9e forthwith released; and,
ior such taxes shall be sufficient evidence to
establish pTirna facie THE due authority OF the
n1Hcer or officers or board charged by law with
the levy ana collection of such taxes, the law
1ulness and regularity of all actions or pro-
ceedlngs had or taken by them, or either of
mem, IN me matter OF such levy the fairness
ana equality OF the cash valuation and assess
men ment Of the taxable property of such corpora
!aon, association, partnerships or person. as de-
lern1ined under this act, the fairness and
esluallty OF the rate OF taxation, as found and
ap2l'ea, ana OF the amount OF tax so levied,
Ana mat tne amount Of such tax so fixed in
sa1d warrant Is. due and payable
Sec 2 This act shall take effect and be
In force from and after its passage.
Approved April Q, 1901.