The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-03-17

81 SUI p!dts being duly cef'lt 4t
ana recorded, the description or the
property in accordance with the number
and description, set forth in such plat
saaia oe seemed good and valld De, de5
so qescrlDed. When the owners of such
land fan to. comply with the provisions
OF tHIs sect1ons the costs OF surveying r.
plattlng ana recording shall be paid by
the county upon allowance by the coun-
ty 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 cred
lted to the the county revenue. fund.
Sec. ~. Authorizations in Describing
Lands, etc;-It shall be sufficient to de-
scribe lands in all proceedings relative
to assessing, advertising or selling the
same for taxes, by initial letters, abbre-
viations and figures, to designate the
township, range, sections or parts of
section, lots or parts of a lot, and also
dollars and cents; but the abbreviation
do or the character CD commonly
known as ditto marks shall not be used
except as to the name of owner, addi-
tion or subdivision.
Sec. a. Tax Not Invalid for Want of
fOrm-No assessment of property Tor
the purposes of taxation and no general
or special tax authorized by law, levied
upon any property in this state, by any
officer, or board authorized to make and
levy the same, shall be held invalid for
want Of any matter of form in any pro-
ceeding not affecting the merits of the
case, and which does not prejudice the
A4o+LNH " C44C pal OOJGCI4IlS I4ISA GU
ana all such assessments and levies shall
be presumed to be leg1I until the con-
trary is aftlrmatively Shown and no sale
OF real estate for the non-payment of
taxes thereon shall be rendered invalid
by the showing that any certificate, re-
turn, afndavlt or other paper required to
pc made and filed in any office is not
found in such office, but until the con-
trary is shown the presumption shall be
IN an cases that such certificate, return,
aHQaVlt or other paper was properly
made and filed in the DrOper office
Sec. 10. Auditor and Treasurer to Dis
tribute Funds.-The county auditor and
of February, May and October in each
year. make distribution of all undis-
trlDuted funds remaining in the treasury,
apportioning the same, as provided by
law, and placing the same to the credit
Of the state, town, city, village, borough
or school district, and each county fund;
and the county auditor shall, within
twenty. days after such distribution is
completed, make report to the state au-
ditor of such distribution on such form
as the state auditor may prescribe; and
the county auditor shall issue his war
rant for the payment of any moneys re-
naming IN the county treasury to the
borough, or school districts on applica-
the same.
Sec. 76. Auditor to Keep Accounts
With State and Other Political Bodies
The county auditor shall keep accounts
WIN the state of Minnesota, the county,
ana ana each l of the funds of said county;
and each township city, Incorporated
WALLACE and school district in the county;
and with the county treasurer making
daily entries Of the charges and credits
70 sald county treasurer; and imme-
dlateIy after each distribution Of taxes,
he shall credit the collections to the
proper funds; and upon application of
any town, city, village or school district
treasurer, the auditor shall give a war
rdnC on the county treasurer for the
amount due such township, city village
O loo11 oh
respectively with the amount Of such
warrant; provided, the person applying
Tor such warrant shall deposit with the
county auditor a certificate from the
clerk or recorder of the township, city,
village or school district, stating that
spch person is treasurer Of such town
duly elected or appointed, and that he
mas given bond according to law.
Sec n. Repayment Of Recruitment
and Other Moneys.-Whenever it shall be
mat the taxes upon any tract or parcel
OF land have been twice paid to the coun-
ty treasurer, and in all cases where any
tax purchaser is entitled under the pro-
Visions Of this act to refundment or to
any money paid into the county treasury
Tor redemption from any tax sale, the
county auditor is hereby authorized to
draw his warrant upon the county treas
urer in favor of the party entitled tc any
such moneys for the amount to which
such party is SO entitled. All moneys so
paid shall be charged to the proper fund
or funds.
Sec: IS. Structures, Timber or Miner
thority of State Auditor.-No structures.
standing timber or minerals on which a
lien for taxes is attached shall be re-
moved from any tract of land until
all the taxes assessed against such tract
and due and payable shall have been
fully paid and discharged; and when
fever the state auditor has reason to be-
Ieye that any structure, timber or min
erals to which such lien is attached.
Will be removed from such tract before
the taxes which have been assessed
payable shall have been paid, he may
direct the county attorney of the coun-
ty in which such tract is situated to
bring suit in the name Of the state to
enJoln any and all persons from remov-
ing, any such structure, timber or min
erals therefrom, as the case may be, I'M
til such taxes are paid. No bond or I'M
dertaking shall be required of the state
or county in any such injunction suit.
Sec; %. Seizure Of Structures, Timber
ana MInerals-Any structure, timber or
land subject to lien for taxes as pro-
vlded in section SO of this act. or so
much thereof as may be necessary, may
be seized by the state. auditor, or by any
person authorized by him in writing, and
sold in the manner provided for the sale
OF personal property in satisfaction of
such sale in excess of the amount neces-
sary to satisfy such taxes, and the costs
and expenses incurred in making such
seizure and sale shall be returned to the
owner of the structure timber or min
erals so seized and sold, if known, and
# unknown the same shall be deposited
IN the county treasury subject to the
right Of the owner thereof.
Sec. so. Penalty for Removal Of
structures, Timber or Minerals.-Any
person who shall remove or attempt to
ais from any Parcel Of land, subject to
lien for taxes, as in this act provided.
after such taxes become due and payable
and before the same have been fully
paid and discharged, shall be guilty of
a misdemeanor. and upon conviction
thereot be punished by. fine Of not more
than one thousand dollars. or by inDris-
onment for not more than one year, or by
both such fine and imprisonment
Sec. 81. Auditor to Examine Assess
ment Books and Have Return Corrected
The county auditor shall carefully ex-
anime the assessment books when re-
turned to him by the assessors, and if
he discovers that the assessment of anv
property has been omitted, he shall enter
the same upon the proper list and forth
with notify the assessor making such
emission, who shall Immediately proceed
TO ascertain the value thereof and cor
rect his original returns; in case of the
Inability or neglect of the assessor IL
perform this duty, the auditor shall as
certain the value of such propertv and
make the necessary corrections
Sec. 81. Statute of Limitations Not TO
Apply.-The right to assess omitted prop
erty for any year or years or to reassess
taxes upon property prevented from he
lng collected for any year or years,
either as authorized and directed by This
act, or otherwise, shall not be defeatei
by reason of any limitation contained in
any statute of this state; but, except
as otherwise provided in this act there
shall be no limitation of time IIpon the
right Of the state to provide for and en-
force the assessment and collection Of
taxes upon all property subject to taxa
ton.
Sec. SO. Lien or Tax Judgment-How