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

copy Of the tax duplicate affecting the de-
scription referred to in the statement, and
indicate all interests and penalties which may
have accrued upon the property or against
the person affected. Such statements shall
be issued and certified by the county auditor
on request of the payer, his agent or attor-
ney, and shall be accompanied by receipt
having the same number ahd contents, signed
by the county auditor and prepared for sigma
ture of the county treasurer.
In~case the land embraced: in any such
statement and receipt has been sold for taxes,
either to gurehaser or TO the state, ana the
expired, it shall be the duty of the county
auditor to write or stamp across the face of
such statement and receipt the WORDS, sold
stamp such statement. and receipt SHAH not
affect any such sale or extend the period OF
redemption therefrom, but the auditor and ms
bondsmen shall be liable for the damages, II
any, which may result from such failure.
Sec. 155.-Same-Mode of Paying Taxes
Any person desiring to pay any tax charged
tax sale, shall personally or by his agent or
attorney, apply therefor to the county AUDITOR,
who shall thereupon prepare in duplicate the
statements and receipt as provided in the
preceding section. and having countersigned
the same the county auditor shall present
said statements and receipt to the county
statements and receipt the county treasurer
shall, upon receipt of the money necessary Tor
the payment of the taxes, interest and penal
ties for redemption, as the case may be.
sign such statements and receipt, and deliver
the receipt having thereon the original sigma
ture of the auditor to the payor. The, state
ments so presented to him shall be retained
by him and he shall enter the statement by
number, name and amount, upon his register
of collections. At the close of each business
day. one of such statements shall be returned
to the auditor, who shall charge the treasurer
with the amo int received and enter the same
upon his register of collections by number,
name, amount and fund; and shall write on
the tax duplicate opposite the amount of such
tax so receipted the words, 'paid in full, +" or
'one-half paid as the case may be, and the
number Of the treasurer's receipt or receipts,
given in discharge thereof. All such state
ments and receipts shall be numbered con-
secutively by the auditor and also be num-
bered in one consecutive series by the treasu-
rcr. If payment of any tax or redemption
money is not made after statements and re-
! ceipt have been presented to the treasurer
be shall return the same to the,county audi
were presented to him, and the county auditor
shall thereupon cancel the same. In all cases
where payments have been made pursuant to
this section, the county auditor shall durably
attach the said statement, or, if payment has
not been made. the statements and receipts
SO returned to him, to the stubs from which
| the same were taken.
| Sec. 156-Payment Of Personal Property Tax
| Under ,Protest.-Any taxpayer may pay Under
protest any personal property tax charged
! against him by filing, : at the time of such
payment in the Office of the county auditor,
| a writing, signed by him, in which shall be
stated the grounds of such protest; and such
auditor shall file such protest and note the
| fact thereof on the tax duplicate and also on
the statements and receipts prepared by him
as provided in Section 154 of this act. Any
| person paying any such tax under protest, as
provided in this section, may, within thirty
days thereafter, and not afterwards, sue the
county for the amount of the tax so paid and
| if it is made to appear that such tax or any
part thereof is Illegal for any reason speci-
! fed in such protest, he shall be entitled to
! recover in such action the amount Of such
illegal tax. Any tax SO paid under protest
! shall not be distributed by the county auditor
! until the expiration of said thirty days, or,
1 suit - 80, -I.'7- 3 .--Tt-... -.a -.}.