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

the omcer to whom such statement is dellV-
cred shall Immediately proceed to collect the
same of the person so charged with said
taxes, penalties and per centum in the same
manner and with like powers and compensa-
ton as provided for the collection OF per-
sonal property taxes in his county; and all
such taxes, penalties and per centum, when
collected, shall be by him RENTED to the
treasurer of the county to which the same
belong; and, at the same time, he shall return
the original statement or account to the audi
tor of the county from which 1t was received,
stating the amount Of his collections, and,
II any taxes remain unpaid. the reason why
such taxes could not be collected, certifying
in his official capacity to the same, and
thereupon the auditor shall charge the treas
urer to whom such remittance is made with
the amount thereof, and cancel said taxes
from the list. '-
H.-Real Estate.
Sec 176.-When Penalty Attaches.-On the
first day of June Of ehch year penalty
10 per cent shall Immediately accrue, AMI
thereafter be charged upon all unpaid taxes
on real estate on the current lists In the
hands of the county auditor; and any county
auditor who shall make out and deliver or
countersign any receipt for such taxes without
including such penalty therein, shall be liza
BILE to the county for the amount Of such pen
atty, provided, that when the taxes charged
against any tract or lot exceed 81, one-half
thereof may be paid prior to the said first
day OF June, whereupon no penalty shall at
tach to the one-half SO paid; and thereupon
the remaining one-half may be paid on or
subsequent to the said first day Of June and
prior to the first day Of November foil
ing, whereupon no penalty shall attach to
such remaining one-haf.
Sec. 177.-County Auditor to Compare TAX
LstS-Five Per Cent Penalty.-On the hrst
Monday in January of each year the county
auditor shall compare the several tax lsts
in his hands with the statements recelpted FOR
by the county treasurer, and on ME IN the
auditors office, and each tract or lot OF real
property against which the taxes or any part
thereof remain unpaid shall be deemed de-
linquent, and thereupon an additional penalty
Af 8 per cent on the amount or the original
tax remaining unpaid shall Immediately ac-
erue and thereafter be charged upon all such
delinquent taxes; and any auditor who snail
make out and deliver any statement OF de-
lnquent taxes without including the penal
ties imposed by this section therein and any
treasurer who shall receive payment Of such
taxes without including in such payment all
items as shown the auditors statement,
shall be liable to the county for the amount
of any items omitted.
Sec 17S-Ffling and Effect Of Delinquent
Tax List.-On or before the first day OF
February in each year the county auditor
shall file in the office of the clerk of the dis
trict court of the county, or, if it be at
tached for judicial purposes to some other
county, then in the office of the clerk OF such
court in that county, list Of the delinquent
taxes upon real estate within his county,
which list shall contain a description Of each
piece or parcel Of land on which such taxes
"a
parcels of land as shall have heretofore been
bid in by the state and not assigned by 1t
redeemed with the name OF the owner,
if known, and if unknown. so stated, appear.
ing on the delinquent list, and the total
amount of taxes and penalty or penalties,
with the year years for which the same
delinquent set opposite such descrlptlonj
and shall verify such list by his amdavl1
that the same is correct list Of taxes delln-
Quent, for the year or years tnereln APP
pearng, upon real estate In said county. The
filing of such list shall have the force
and effect of filing a complaint in an action
by the county against each piece or parcel OF
land therein described to enforce payment
of the taxes and penalties therein appear
ing against it, and shall be deemed lhe ~ IN,
stitution of such action; and the same shall
operate as notice OF the tendency OF such
action. The affidavit required by this sec
ton shall be substantially in the following
form:
STATE OF MINNESOTA.
---, being by me first duly
sworn, deposes and says that he is the county
auditor of the county of -------; that ne
has examined the foregoing list and knows the
contents thereof, and that the same Is a cor
rect list of taxes delinquent for the year Tor
years therein appearing upon real estate IN
said county.
Subscribed and sworn to before me this
Sec. 17s-Copy of List to Be Prepared for
Observation-Disclosures the time of filing the
the county auditor shall also deliver a,copy
thereof to the clerk Of the. district court
and thereupon, and within i've days mere
after the clerk shall return the same to the
auditor with notice prepared and signed by
HIM and attaches thereto; which mot notice may
be substantially in the following form:
STATE OF MINNESOTA.
County Of .............. IS. District Court,
..... Judicial District.
The State of Minnesota to all persons,
companies or corporations who have or claim
any estate, right, title, or interest In, claim
to- or lien upon, any Of the several pieces OF
parcels of land In the list hereto attached
described:
The list of taxes and penalties on real prop
erty for the county Of .......:...., remaining
......., has been filed in the office of the
clerk Of the district court Of the county OF
........., of which that hereto attached
is copy. Therefore, you, and each of you
are hereby required to file in the office OF sale
clerk, on or before the twentieth day after
the publication of this notice and list. your
answer in writing, setting forth any objection
or defense you may have to the taxes, OF
any part thereof, upon any piece or parcel o.
land described In said list, in, to, or on whicf
YOU have or claim any estate, right, title, IN
terest, claim lien, and in default thereof
Judgment will be entered against such piece
or parcel Of land for tie taxes on sald list
appearing against it, and for all penalties
interest, and costs.
(Signed)
Clerk of the District Court
Of the County of
(Here insert list
The list referred to in said notice shal
be made out in substantially the FOLLOWING
form:
List of Real Property for the County o
.......-, on Which Taxes Remained De
linquent on the First Monday In January
Town of (Fairfeld).
Township (Forty), Range twenty.
Name of Subdivision Section Total Ia!
Owner. of Section and Penalty
S Cts
John Jones, s u Of
(James Smith, Und. half OF 10
(Amos Brown, Beg. at -;
thence in n. e.
dire. 40 rds. to
80: thence e.
dire. 10 rds to
thence S.
dire. 40 rds to
-: thence n. 10
rds to place OF 90,
As to plated property, the form Of head
ing shall conform to circumstances and be l.
substantially the following form:
Getty, Village or Borough of SmithtoWu.)
lBrown's Addition Subdivision.)
Tax an
Name of Owner. Lot Block. Penalty
Jane James Smith T. 8 1.2(
Amos Brown ., 8, 4 10 4.4C
The words, letters and figures employed
parentheses in the above forms are merel
for purposes Of illustration.
The name Of the town. township, rang'
city, village or borough, and addition or SUI
division, as the may be, shall be re
peated at the head of each column OF th
printed list as brought forward from tt
preceding column.
Sec. 18G-Character Of Paper in Which Motto
and List May Be Published.-Any newspape
having been printed and published in TT