The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

ties. and with a view fraudulently to egadt
legally assessed on the entire tract or lot
he may refuse to make such transfer; anG
when any such transfer has already been pro
cured by fraudulent agreement, the SAINT
shall be Cancelled by the auditor, and the
land OF lot SO transferred shall be charged
with taxes in the same manner as though
said transfer had not been made.
Sec. 247.-Irregular Tracts OF Lands to b
Plated Into Lots, IL Required-In all cases
when any tract or lot of land is divided
in parcels of irregular shape that cannot b.
shall be the duty OF the owners OF suct
tracts upon the request of the county auditor
to have such land plated into lots-if suct
plat cannot be made without an actual survey
of the land then they shall have the same
surveyed--and the plat thereof recorded. Il
the owners OF any such tract shall refuse OF
neglect to cause such plat and survey, wher
necessary, to be made and recorded withr
thirty days after such request, the county
surveyor, upon request of the county auditor
shall make out such plat from the rec
but If it cannot be made from such records
then he shall make the necessary survey ant
plat thereof, and the. said auditor shall have
the same recorded: Such plats being duly
certified and recorded. and the description o.
the property in accordance with the number
and description set forth In such plat shall
De deemed q SOOu ana VallQ QeSCflpLlOu VI
the lots or parcels of land SO described. When
the owners of such land fail to comply with
the provisions of this section the costs Of
surveying plating and recording snail DC
paid by the county upon allowance by the
county commissioners, and the amount there
of shall be added to the tax upon such tracts
or lots the next ensuing year, which tax
when collected, shall be credited to the county
revenue fund
Sec 24S-Abbreviations in Describing Lands,
etc.--lt shall be sufficient to describe lands,
vertising or selling the same for taxes, by
initial letters, authorizations and figures, to
designate the, township, range, sections OF
parts of a section, lots or parts of a lot, and
also the number Of the lots and blocks, and
dollars and cents: but the abbreviation do, y
or the characters -, commonly known as
ditto marks, shall not be used.
Sec. 249-Debts of municipalities Void
When.-It shall be unlawful for the corporate
authorities of any county, township, city,
town or village. or the authorities of any
school district, unless specially and expressly
authorized by law, to contract any debt, OF
of either the principal or interest for which,
during the current year, or any subsequent
year, it will be necessary to levy on the tax
able property of such county, township, city,
town, village or school district. a higher rate
Of tax than the maximum rate prescribed by
this act; and every contract made in contra
ventiOn Of the provisions Of this section shall
be utterly null and void in regard to any
ODllSdllOu thereby IupOSou Oh tuo corpora
ton on behalf of which such contract pur-
ports to be made; but every commissioner,
officer, agent, supervisor or member OF sny
municipal corporation, that makes or partici-
pates in making, authorizes the making of
any such contract, shall be held individually
liable for it's performances; and every commits
sioner, supervisor, director or member of any
city, town or village council or other officer
or agent of any such municipal corporation,
present when any such unlawful contract was
made or authorized to be made, shall be
deemed to have made, participated in making,
or to have authorized the making Of the same,
as the case may be, unless, if present, he
dissented therefrom, and entered, or caused
to be entered, such dissent on the records
of such municipal corporation, or of it's coun-
ellis, supervisors or other office.
Sec: 25o.-Neglect of Duty by Officers or
Connivance at Evasion of Law-Penalty-Re-
moval.-Every officer who is charged with
the performance of any duty under the pro-
visions of this act, who in any case, where
punishment is not otherwise expressly provid-
ed for In this act refuses or knowingly neg
lects to perform my duty enjoined on him by
this act or who consents to or connives at
any evasion of its provisions whereby any
proceeding required by this act is prevented
or hindered, or whereby any property re-
quired to be listed for taxation is unlawfully
exempted or omitted, or the valuation there
of is entered on the tax list at less than its
true value, shall, for every such neglect, re-
fusal, consent or connivance, be guilty Of a
be subject to a fine of not less than 5000
nor more than $1,000; and in addition thereto
he shall be subject to suspension and removal
by the governor, in the manner provided by
law for the suspension and removal of county
officers
Sec 251.-Disposition of Fines and Penal
ties.-All moneys collected for any fines OF
penalties imposed under the provisions of this
act shall, except as otherwise provided there
in, be paid into the county revenue fund.
Sec. 252-Duty of County Attorney.-It
shall be the duty of the county attorney in
every county in this state to advise county
and township officers and the county board
Of review upon every question submitted te
him relating to their duties in the assessment
of property, or the levy collection Of taxes
He shall, when called upon, assist them in
any and all proceedings to compel the attend
ance of taxpayers, or witnesses, before any
court, board or officer in the matter of the
assessment of property OF the collection OF
taxes. He shall commence and prosecute
such actions or proceedings in his county
as may be necessary to the proper enforce.
ment of the provisions of this act: and tt
that end he shall appear for and defend the
state in any action wherein an assessment
Of property, or levy of taxes, or the validity
of a tax judgment is brought in question
relating to property situate or assessed within
his county; but nothing herein contained
shall be construed to restrict the right of the
attorney general to appear in any such action
whenever he may deem the public interest
to require 1t. 49,.
Sec: 25s.-Railroad Lands-Liability to Tax
ation.-Whenever any railroad company, tc
which lands have been granted to aid il
ritory or state of Minnesota. and which lands
have been by law exempted from taxation
until leased, contracted, or sold by said com
posed of, or shall sell, assign transfer, OF
dispose Of, any estate, right title. or in
terest therein or thereto, the right title
estate or interest of such purchaser, assignee
" Vyh NJ in a r
soeyer form such sale, transfer or assign
ment is or may have been made shall become
and be taxable, and shall be assessed and
taxed as other real property in this state
and the taxes of such right, title interest, CT
estate shall be collected and enforced as
taxes on other real property: and the pur-
title, interest. or estate, or the successor
in interest Of such purchaser, shall acquire
take. hold, or be subregated to all the right
title, interest, or estate of the person holding
pany; and said purchaser at such sale, Or his
successor in interest, shall have the right to
said person holding such right, title, interest
or estate under such railroad company might,
could. or should do or have done in order
to be entitled to a perfect title or deed OF
such lands; and, on performance, the pur-
chaser at such tax sale, or his successor in
interest shall, after expiration of time Of res
demption, be entitled to a deed of such lands
from the railroad company holding the legal
title thereto; provided. always, that the right
of redemption from such tax sale shall exist
as in other cases of the purchase Of real prop
erty at tax sales; and provided further that
the purchase: of any such lands, or of such
right, title, interest, or estate in SUCH lands
sold for delinquent taxes. or as forfeited to the
state, shall acquire, and shall only acquire,
by virtue of such purchase, such rights and
interests as belong to the person holding
or claiming under the railroad company, as
aforesaid, and the right to be substituted in
the place Of such holder or claimant under
the railroad company, and as the assignee OF
all his interests and rights to all intents and
purposes.
And upon the production to the proper Off
Ger Of such railroad company, of the tax
tax sale, in case such lands have not been