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

uleuel ILLS act mas not been paid as re-
! CURED by law, shall issue such citation,
| and the services of such citation and the
Time, manner and proof thereof and the
meaning and determination thereon shall
/ conform as Near may be to the pro-
| VISIONS OF tho probate code Of this stare
and whenever it shall appear that any
| sucn tax is due and payable and the pay
| ment thereof cannot be enforced unGer
| the provisions of this act in said nro
/ pate court, the person or corporation
| from WhOm the same is due is hereby
naue Hapte TO the county of the probate
I court haVAlg jurisdiction over the estate
or property, Tor the amount of such tax
| and 1T shall be the duty, of the county
attorney OF said county to sue for and
StAolCe uile correction OF such tax and
! 1t Is made the duty of said county at
torney to appear for and act on behalf
or oi4., any county treasurer who shall be
80. 70 alspsar penore any probate court
uIIuef the provisions of this act
| Sec. 10. Tho auditor OF the state shall
FURNISH to each probate court a book
Wn l shall be public record, and in
which shall be entered 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
administration, or letters testamentar nv
| or ancllIaFy letters, the date and place
| of death of such deceaeut the estimated
, varoe OF the property of such decedent
| uonsldp to decedent of the heirs at law
! OF such decedent; the names and places
| or residence of the Iegatees and Ievisees
IN any VIII OF any such decedent, the
amount OF each legacy, and the estimated
| ValIe OF amy property devised therein
| and to whom devised '
| Ihese entries shall be made from the
oStta contained in the papers filed ON anv
such application, or in any nrocead li11 ,.
relating to the estate of the diaoedent
| Inc Judge OF probate shall also enter
| IN sGen DOCK the amount Of the property
| o. amy Such Gecedent. as shown nv the
inventory thereof when made by any an.
prslsers appointed by him under This
! acs. ana the value Of annuties, life es-
tates, terms of years and other nroT,erty,
| or any such decedent or given nv ercb
! decedent in decedent's win or otherwise.
as hxed by the probate court, and the
~ - -, osS'sseq thareodl, and the amounts
I U[ any receipts for payment of any tax
upon the estate OF such decedent 1,nGar
this act fled with him
| me AUDITOR Of the state shall also
tuFInsh TO each probate court forms for.
etse reports to be made by such judge
| OF probate, which shall correspopd with
Inc &c ent ~ to Pc made in such book.
sec. IL Each Judge of probate shall
| on january, April July and October first
| OF each year, make a. report in d1plica te
| upon the forms furnished by the state
auoator. containing all the data and mat
| ters required to be entered in such book
! one OF which shall be immediately dalivt
! cred to the county treasurer and the
| otner transmitted to the auditor Of the
| The register of deeds of each col1rtv
| small at the Same time, make reports
| IN duplicate containing statement Of
| any conveyance filed or REQ yrded in bis
| office of any property which annears 10 to
! nave been made CIR intended to take ef-
| feet In possession or enjoyment after the
death OF the grantor or vendor, with the
| name and place of residence of the vend-
| or, or vendee and the description of the
/ property transferred, as shown by such
instrument, one of which duplicates shall
| De immediately delivered TO the county
i treasurer and the other transmitted 10
| the auditor Of the state
Sec. II. All taxes levied and collected
under this act shall be paid into the
| treasury OF the state and shall belong
| TO and be part of the revenue fund.
| Sec: IS. The words ''estate and prog
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,
TERED to those not herein specifically ex-
enPoed from the provisions of this act
and not as the property or interest there
IN passing or transferred to Individual
| legatees, devfsees, heirs, next of kin,
gi1dntees, donees or vendees, and shall
taxable under this act, whether situated
| W1thln or without this state, over which
TINS state has any jurisdiction for the
| purpose OF taxation.
| Provided, that all legal Indebtedness
| against amy property taxable under this
act which shall be on record in the coun-
~ Where said property is located shall
be deducted before such tax is Levied.
| The word transfer as used in tb,s
act shall he taken to include the pass
IN ing OF property or any interest therein
/ IN the possession or enjoyment present or
duture by gift, Inheritance descent, be-
Quest, grant, deed, bargain, OF sale. I'm
the eba manner rnlns.- herein prescribed
"d Inc words county treasurer and
snaIl pc taken to mean the treasurer
and attorney of the county Of the pro-
pate court having jurisdiction, as pro-
| weed LII section ten (10) Of thiS act
/ The provisions contained in this act
shall not apply to the estate of any per-
son who shall have or may die prior to
the time this act shall take effect
sec. -. This act shall take effect and
be In force from and after it's passage.
Approved April II, 1901.
CHAPTER 256-H. F. NO. 49s.
AN ACT to abolish highway labor assess
| ment and required all road taxes to be
| paid In cash in counties containing 15O.-
oo0 lnhab1tants or more, and 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
perV1sors, and prescribe their duties
| Be it enacted by the Legislature of +ha
state Of Minnesota:
| section l.. That in all counties tn this
| state now having, or which shall here
| after have, population of 10000 or
more, there shall hereafter be no high
way labor assessed and all road taxes
hereafter assessed by the township SUI
| pefV1sors shall be paid in cash and shall
| pc expended under the supervision and
| direction Of the township supervisors
Sec. z In all such counties the office of
| 928 of the General Statutes of 1894. is
| hereby abolished and in lieu thereof. each
| OF the boards of supervisors shall appoint
not exceeding three overSeers Of highways
| Tor It's township, who shall, under the
direction of the board of supervisors. have
I supervision and direction Of the constitute
ton, maintenance and repair of all high
ways and bridges under the control of the
| township supervisors
Sec. B.. The overseer or overseers SO
appointed shall receive as full compensa-
! tion for his services not to exceed the
sum of 81. 80 per day for the time actually
employed in the performance Of his du-
/ ties.
| Sec. 4. All acts or parts of acts fncon-
slstent herewith are hereby repealed.
Sec. 8. This act shall take effect from
| and after January 1St, 1902
| Approved April II, 1901.
CHAPTER 257-H. F. NO. 447.
AN ACT to authorize village councils and
all villages dn 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 all
| villages in this state, whether organized
| or special laws of this state. e any,
! thing in the charter of any such
village to the contrary notwtthstand-
l m snail have power to prescribe
| as penalty for the violation Of any ordf-
/ nance OF such village a fine not exceeding
/ one hundred dollars, besides the cost Of
such prosecution, and in default of the
payment OF such fine and costs of prose-
I cut1on the said village council may pro-
; vide for committing the person convicted
| OF violating any such ordinance to the