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

statement showing the total cost Of each
datch or bitches, under each separate pc
petition and each ditch located, com
structed and established, shall be known
ana designated by a number to be given
10 It by the county auditor. Such state
menjt shall be headed as follows: i
statement showing cost of ditch No.
~ 10 Wnom pa1d. ...............
tor what paid. ...............
Said statement shall be summed up,
showing In figures the total cost of each
oltch Or bitches and shall be attached to
and form a part Of the statement herein
provided for. The total cost shall then
be divided by the total estimated bene-
fits, as provided for In subdivision five
Of this section, for the rate Of cost on
each one dollar, Of benefits. the auditor
not to be obliged to carry out and use a.
smaller fraction than one-tenth of one
mill. The amount of estimated benefits
Or corporate road or railroad (as herein
before provided for), shall be multiplied
by said rate, and the result set down in
the proper column opposite each Of said
or railroads.; and such result so obtained
shall be the amount that each of said
TRACTS or corporate roads or railroads VIII
be liable for on account of such improve
ment, less the amount Of damages al
Sec. IS. Said statement, as provided for
In section 1S Of this act, having been
and aclnowiedge the same before some
officer authorized to take acknowledg-
ments; which said signature shall be wit
messed by two persons. The said state
lister of deeds, and posted upon the alb
stract books in his Office, if any such
books are there, of the proper county,
and each public or corporate road or rail
road Will be liable for, and the interest
thereon, as hereinafter provided. shall be
Or corporate roads or railroads, until
fully paid; said payments to be made as
hereinafter provided. The filing of such
statement in the. register of Ueeds' Of
ed of the existence Of such lien. The
fee of such register Of deeds for such
recording shall be paid by the county,
ON the allowance of the board Of county
commissioners, and said statement, after
the same has been recorded, shall be re-
turned to the county auditor, to be by
him placed with the other papers relating
to such ditch or bitches. and carefully
preserved by him.
Sec. 20 The amount that each tract
OF Lana, public or corporate road Or rail
road shall be liable for ON account Of the
OF any ditch or bitches, under the pro-
visions Of this act. shall bear interest
from the date Of the filing OF the audi
Office at the rate - of six Per Cent per an
mum until paid, and said interest shall
constitute an additional lien ON said
lands or roads until fully paid; which
@ be wdeb BY a se AUDITOR a. pc
Sec. II. The payment of such liens
shall be made to the county treasurer Of
SAD county by the ~ as foll1W t
the interest thereon, on or before one
year from such filing in the register OF
deeds office; one-temth Of same ON OF be-
before three years; one-tenth Of same on
ON or before four years: one-tenth of same
or before five years; oule-tenth OF same
on or before six years; orDe-tenth OF
of same on or before eight years; one
tenth Of Same on OF before nine years;
one-tenth Of same on or before ten years.
Provided, that if such first instalLment
is not paid by the owners before the first
day Of January next succeeding THE date
of filing the aforesaid statement in the
office Of the register Of deeds, and each
succeeding lnstallment before the first
day Of January Of each succeeding year.
until all such installments shall have
been fully paid, then and I'm that case the
merlt for the year in which such delin-
quency occurs against the tract of Land
affected thereby on the tax lists of the
county, as a tax on said tract, and the
same shall become due and payable, with
the accumulated interest thereon, and be
collected with like penalties and in the
same manner as all other TAXES are COL
lected for said year on said lands; pro-
vided further, that when full payment
shall have been made on any tract Of
Land, the auditor shall certify to the fact
and the record of such certificate in the
office of the register of deeds, at the in
stance Of any person interested, shall
release and discharge the same of record;
provided further, that any person may
pay the full amount Of said lien, with
Accumulated interest, at any time, upon
presentation to the treasurer of a state
ment by the county auditor showing
such amount.
and all lands owned by any railroad or
other corporation benefited by any such
ditch, drain or water course. shall be La
BILE for such benefits the same ais owners
Sec. %. The sum Of five Thousand dol
lars Tor the year one thousand nine hum
dred and one, and annually thereafter,
or so much thereof as may be necessary
to meet all assessments against state
lands under this act, is hereby appropri-
ated out of the general revenue fund for
that purpose.
Sec. "a. All public or corporate roads
or railroads benefited shall pay the
amounts taxed up against them, as fol
lows: Whenever any public highway is
town which is by law charged with the
duty of keeping such highway In repair
shall be assessed with the amount Of
benefits accruing to such highway in said
and the same shall be paid out of the
treasury of such town upon DEMAND Of
the county auditor; and If not paid with
with interest against such town, and en-
forced in the same manner as judgments
against town; and whenever any rail-
pany, Is or are bene6ted by such ditch . Or
shall be assessed its just pro proportion aA Of
such benefits, the same as other lands
han o1rfO
shall be collected from such railroad COR
poration or company In the same man
ner as personal taxes are collected by
law. Or said liens against amy such
same manner as provided by law for tho
foreclosure OF mortgage liens upon real
estate by action.
Sec. Is. After the construction of amy
such work, the town supervisors Of such
township in which the same is, or any
part thereof, shall keep the same, OF
such part thereof, In proper repair and
Its purpose, and pay for the same out Of
the general township fund; and to raise
the necessary money to reimburse that
cost thereof upon the lands which will
be benefited by such repairs Or removal
of distractions, according to such bene-
fits, In their Judgment: They shall make
a written statement OF such assessments,
and deliver the same to the auditor Of
the county, who shall put the same upon
the succeeding tax duplicate, and it shall
be lien upon the lands, and be collected
in the same manner as state and county
taxes. The provisions Of this section
shall also apply to all works constructed
for the purpose OF drainage, under any
law now or heretofore in force in this
state, except state bitches. If they shall
be Of opinion that such assessment, or
any part thereof, ought to be charged to
lands in other townships, the supervisors
thereof shall, on request and written no.
tice, not less than ten days prior there
to, meet with them at a time and place
by them appointed, and they shall Jointly
make such assessments and certificates %
the auditors Of the proper counties. A
majority of such supervisors as attend
any such meeting shall have power to
act and decide any question, and to make
on failure Of any township supervisor to
perform the work required of him by this