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

or school district. and each county fund; and
Ine county auditor shall, within twenty days
AIsef sucA distribution is completed. make
report to the state auditor of such distribu-
Ton on such form MS the state auditor may
prescribe i, aud the county auditor shall Issue
MS warrant Tor the payment OF any moneys
| remaining in the county treasury to the credit
OF the state. town, city, village or school dis
tplc CTS en- application Of the persons entitled
auditor may, at intervals between the dates
ABOVE named, make partial distribution of
suad 1u nos when any such distribution Is re
city or school district.
| sec. 267-Auditor to Keep Accounts with
| state and Other Political Bodies.-The county
OF minnesota, the county, and each of the
Iunds OF said county, and each township,
clty, Incorporated village and school district
| IN the county; and with the county treasurer,
making daily entries of all charges and cred
| us TO said county treasurer; and Immediately
after each distribution OF taxes, he shall cred
| 1t the collections to the proper funds; and
| upon application of any town, city, village or
school district treasurer the auditor shall
give warrant on the county treasurer for the
amount due such township, city, village or
| school district; and shall charge them re-
| spectlvely with the amount OF such warrant;
provided, the person applying for such war
rant shall deposit with the county auditor a
certlhcate from the clerk or recorder OF
| tne township, city, village or school dis
trict, stating that such person is treasurer
/ Of such township, city. village or school dis-
trct, duly elected or appointed, and that
| he has given bond according to law
Sec. 26S-Repayment Of Refundment and
Other Moneys.-Whenever it shall be made to
appear to the county auditor that the taxes
| upon any tract or parcel OF land nave been
twice paid 1.-THE county treasurer, and IN all
| cases where any tax purchaser is emitted I'M
| der the provisions of this act to refundment
or to any money paid into the county treasury
] for redemption from any tax sale, the county
| auditor is hereby authorized to draw MS
MT fhn tres
| OF the party entitled to any such moneys Tor
| the amount to which such party is so entitled.
| All moneys so paid shall be charged to the
proper fund or funds.
| Sec. 269.-Structures Timber or Minerals
Not to Be Observation-Disclosures OF State
Auditor:-No structure. standing timber or
shah %ha lien o1 aay
land until all the taxes assessed against such
tract and due and payable shall have been
fully paid and discharged and whenever the
| state auditor has reason to believe that any
! structure, timber or minerals to which such
lien is attached, will be removed from such
sessed against the same and which are due
and payable shall have been paid. he may
direct the county attorney of the county in
which such tract is situated to bring suit
In the name Of the state to enjoin any and
all persons from removing any such structure,
timber or minerals therefrom, as the case
may be. until such taxes are paid. NO bond
or undertaking shall be required of the state
OF county In any such injunction suit.
I sec. 27O.-SeiZure of Structures Timber and
Minerals.-.Any structure, timber or minerals
removed from any parcel of land subject to a
lien for taxes as provided in Section 244 of
this act, or so much thereof as may be neces-
4; by any person authorized by him in writing,
and sold in the manner provided for the sale
of personal property in satisfaction Of taxes.
All moneys received from any such sale in
excess OF the amount necessary to satisfy such
taxes and the costs and expenses incurred in
! making such seizure and sale shall be re-
cf' hn CTR JInf11 fir1I.u
or minerals so seized and sold If known, and
] If unknown, the same shall be deposited in
the county treasury subject to the rights of
Sec. 271.-Penalty for Removal of Structures.
Timber or Minerals.-Any person who shall
remove or attempt to remove any structure,
subject to a lien for taxes, as in this act
provided, after such taxes become due and
payable. and before the same have hceen fully
paid and discharged, shall be guilty Of a
misdemeanor and upon conviction thereof be
punished by a fine Of not more than one
thousand dollars or by imprisonment for not
! Imprisonment.
Sec. 272.--Auditor to Examine Assessment
Books and Have Return Corrected The
county auditor shall carefully examine the
assessment books when returned to him by the
] assessors and II he discovers that the assess
! ment OF any property has been omitted, he
| forthwith notify the assessor making such
omission, who shall Immediately proceed to
ascertain the value thereof and correct his
original return; in case Of the inability or
neglect ofthe assessor to perform this duty,
the auditor shall ascertain the value of such
property and make the necessary corrections.
! Sec: N3-Statute of Limitations Not to APP
ply.-The right osassess omitted property for
any year or years orfto re-assess taxes upon
property prevented from being collected for
any year or years, either as authorized and
| wise, shall not be defeated by reason of any
Limitation contained in any statute Of this
this act, there shall be no limitation OF time
upon the right OF the state to provide for and
| enforce the assessment and collection OF
taxes upon all property subject to taxation
Every tax Judgment entered under the pro-
visions Of this act shall be lien, and shall
! operate to continue the lien of the taxes en-
braced therein, upon the tract or parcel OF
! land covered or intended to be covered there
| by, until such judgment and taxes are paid
in full anything in any other statute of this
| state to the contrary Notwithstanding r
! Sec. 275-Assessing Officers May Enter
Dwellings and Buildings,-Any officer author
lied by this act to assess property for the
purposes of taxation may, whenever necessary
| to the proper performance of the duties en-
joined upon him in assessing property, enter
any dweling-house, building structure
! and view the same and the property therein.
J Sec. 276-Expenses Of Reassessment-How
Paid.-Whenever reassessment is made pur-
! suant TO the provisions Of this act, the ex-
! penses thereof shall be audited and allowed
| by the board by whom such reassessment
! was ordered, and paid out of the county
! treasury of the proper county upon the war
| rant OF the county auditor In case the ag-
gregate valuation of taxable property, as de-
| termined by such reassessment, shall be ten
| per centum or more in access of the aggre-
| gate valuation thereof as fixed by the urigi-
: nal assessment, the compensation so paid by
the county to the officer or officers by whom
such reassessment is made, shall be charged
/ to the county,, city OF township, as the case
may be- in which such reassessment is made
I a6 hy h0 tu o111f
the next moneys coming into the county
treasury objectionable to such county, city
! or township. re-
Sec. 277.-Suspension and Removal from Of
| hce.-The governor may remove from office
any tax commissioner, county supervisor of
assessment or assessor when it is made to
appear to him by competent evidence that
| either OF such officers has been guilty of
l'malfeasance, or nonfeasance in the perform
ance of his official duties, first giving to such
omcer copy OF the charges against him
and an opportunity to be heard in his de-
| Tense. He may suspend any such officer
against whom such carges have been pre-
ferred pending his investigation thereof.
when, in his opinion, the public interest may
l,require. The provisions of law applicable to
the removal from Office of county auditor
| In force at the time when such charges are
preferred, shall apply to and govern removals
from office under this section.
TITLE XVII.
Inheritances, Devises, Requests, Leg
acies and Gifts.
.