The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-04-19
CHAPTER 2eEH. F. NO. e44.

CHAPTER 264-H. F. NO. 644.
AN ACT relating to the levying of taxes
Tor county purposes, and requiring GER
tain statements and estimates Of the
board of county commissioners prelm-
mary to such levy, and limiting the
power and authority of such board in
the expenditure of money and in the
making Of contracts, and defining the
duties of board of county commits
sioners, county auditors and county
treasurers, in relation thereto, and pro-
V1d1ng a penalty for the violation there
Of in all counties having two hundred
Thousand (20000O inhabitants, or more
Be it enacted by the Legislature of the
State of Minnesota:
Section l. In all counties of this state
having a population of two hundred
thousand (200,00O inhabitants or over,
it shall be the duty of the board of coun-
ty commissioners thereof, when deciding
upon the total amount Of money neces-
sary to be raised to meet the anticipated
expenses of the county for the next en-
suing year, to make an itemized state
nent covering all county expenditures
for such year divided into not to exceed
twenty-five general subdivisions, or funds
which amount shall be kept at the low
est practical limit and specifying, as near
as possible, the specific amounts neces-
sary for each purpose named therein,
with appropriate titles for the funds in
d1cat1ve of the purposes for which the
money is to be used. And said board of
county commissioners shall, at the same
time, make an estimate of all revenues
the county will receive for the next en-
suing year, exclusive Of the revenues de-
rived from taxation, and shall also es-
innate the amount Of money. if any,
that will be credited to the suspense
fund" at the end of the current fiscal
year, as provided by section 5 Of this
act. Such itemized statement, together
with said two CO estimates, shall be en-
bodied in and form part of the official
proceedings of said board and the amount
finally determined upon and allowed to
raised IlIyt % q
amount of said two 10 Estimates. shall.
when the same has not been apportioned
by law, be apportioned by the county
auditor into the several funds in the pro-
portion and for the specific purposes
designated by the board of county COM
missioners in it's itemized statement
the ensuing year: Provided, however
that for the items for sinking fund
bonds, interest on bonds, salaries and
all items the charges Of which are
required to meet such items shall be
apportioned. The money so raised by
the levying of taxes and from said esti-
mated amount of all revenues the county
said estimated amount In the suspense
fund'-when all is apportioned to the
seyeraI funds as hereinbefore specified
shall be expended for the particular pur-
pose designated in said tented, and to
which apportioned as aforesaid, and for
no purpose in excess of the specific
etlIIOuHI dpDOFblOneu thereto.
Sec. 2. One Of the funds herein pro-
yided for may be designated emergency
fund" but no money shall be expended
from said emergency fund, except in
cases Of actual emergency, arising from
unforeseen demands upon some other
ddes sig "a fund, which has become ex-
frnous vote of the board OF county com
missioners, upon which vote, and not be-
fore, said board will be authorized 10
transfer the amount necessary to meet
such emergency to the fund from which
such payment ought regularly to he
made: whereupon said authorized trans
FER shall at once be credited to the spe-
cific exhausted fund, upon the books OF
the county auditor, by due entry show
ing the source from which it was re-
ceived
Sec. 8. It shall be the duty of the
county auditor, in each warrant drawn
by him upon the county. treasurer, to
indicate the purpose for which such war
rant is issued and the fund from which
it is paid, which in every instance shall
be the fund upon which such warrant
should be. legally drawn and upon no
other fund. 1t shall also be the duty
of the county auditor. to present. at each
regular meeting Of the board of county