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

Il plicable refers, shall be held and consid-
cred within the puryiew Of this act subject to
taxation, and shall be taxable and taxed as
aforesaid
4 Sec. 255. Purchaser Can Recover Amount
Il Paid, When-In case the tax title OF the
II purchaser at any tax sale of any such lands
or interest on lands as are referred to in sec
ton 253 of this act. or OF his successor in
interest, shall be held or adjudged invalid fol
any reason, then, In such case the holder OF
such tax certificate shall be entitled to re-
I, cover from the treasurer Of the county to
which such taxes We're paid the amount OF
such taxes so paid, with interest thereon at
the rate Of per cent per annum
Sec. 256-Assessment of Such Lands
In the assessment or taxation of lands re-
ferred to in Section 253 OF this act, Or OF
any interest or estate in such lands, or In any
Of the proceedings to collect or enforce such
tax, it shalh not be necessary to state the
name or names of the owner or owners OF
such lands or Of such interest so assessed
Client to describe or REFER to such owner
or owners as 'upknown." and in all such
to or tax Or to
the burden of proof shall be on the person
claiming or alleging that such tax is invalid
or who sets up any defense against the same
1 to allege in his answer, and to show on trial
1 the particular facts establishing such in
validity or Illegally. And II 1t is alleged that
Sucu lalpuS OF interests are exempt from TAXA
ton for any reason. it shall be incumben,
on and necessary for the person attempting
to establish such defense to allege ana to
Be any facts within the knowledge Of the
person setting up such defense, showing, OF
tending to show, or which might show, that
such lands or any estate or interest therein
have been bargained sold or transferred to
any person whose property is not by the laws
OF this state exempt from taxation, it shall
be incumbent on such person to set up and
prove such facts particularly. The answer in
every case shall be duly verified, and if any
! person verifying such, answer shall wilfully
misstate any matter or. facts in the verittca-
ton, he shall be guilty of the crime of per-
jury, and the judge or court before whom such
action or proceeding is tried shall have the
power to require the answer verifcation to
be made more full and particular, and in
default thereof to strike out the same. On
| any such trial the burden shall be on any
person claiming that such lands or interest
are exempt from taxation to show that the
railroad company to which they were granted
| had not sold transferred such lands or
any estate or interest therein, at or prior to
the time when such tax was levied or as
sessed: The assessment or levy of such tax
| shall be prima facie evidence of its legality,
| and that the lands or interests taxed were
subject to taxation at the time such tax was
| levied.
Sec. 257.-Duty of County Officers Pending
Litigation.-It shall be proper for the proper
assessing officer or officers OF any county or
| subdivision of the state In which any of the
lands referred to in section 25S of this act
| and two, and any subsequent year during
| which the question Of the taxability Of such
| lands or interests may be in litigation. in fix
! ing the rate for assessment or taxation in
! such county or subdivision Of the state, to
! fix such rates so as to raise the sum required
! to be raised for any general or special pur-
| pose, If the lands or interests referred to
in said section were not taxed for such year,
| and so that the tax or sum levied on tine
other property of such county or subdivision
! of the state shall be sufficient to meet all
CHI hn Cd hxyf TOW Pow fhof
vided, that the lands or interests in said Sec
! ton referred to shall be assessed and taxed
i as other property in such county or subdi-
vision of the state, and shall be collected as
such taxes.
/ Sec 258.-Railroad Companies-Report to
State Auditor.-If any railroad company shall
| issue any land stock or special stock, bond
or any certificate, contract writing, con-
thereof any interest estate, right or title In
or to any lands held by said company, and
exempted from taxation as aforesaid. and
shall fail within sixty days after the issuance
Of such certificate, stock, contract or writ.
ing to report the same to the land COM
missioner auditor Of this state, or. II
having heretofore issued such contract. spe.
cial stock, bond, certificate or writing, shal
fail to report the same within sixty days aftel
the passage of this act, the failure so to re-
port shall be held to be and to operate as 9
franchises and privileges, and the Attorney
general of the state shall at once proceed
against said company to have its charter and
franchises declared forfeited.
Sec 259.-Duty Of Attorney General.-The
attorney general shall decide any question
submitted to him that may arise in reference
to the construction of this act, and such de-
cison shall govern and control the action OF
every executive or administrative officer OF
body charged with any duty under this ACT
in the matter so submitted, until such ques.
ton is otherwise determined by the judgment
or DEGREES of court OF competent jurisdic-
I tOn ~ r.. ~
! Sec 26O-Registry Of Municipal Debts
l Copy for State Auditor. Whenever any coun-
ty city, village or township shall have in
Icurred or created a debt or shall hereafter
incur or create debt, under the provisions
of any law Of this state, to aid In the con
struction of any railway or railways the
county, city, village or township clerk, o.
other proper officer, upon issuing Of the bonds
tration thereof in hood to be kept for thai
purpose, showing the date, amount, number
maturity and rate of interest of each of sale
bonds, and to what railroad the same was
given, and shall Immediately transmit true
and correct copy of such registration sc
made to the Office of the state auditor, to- be
by him, entered in a book to be kept for that
j purpose; and each of said officers shall re-
! cefve fee of fifty cents from the holder Of
such bond Sei for SO rsgiStering the M
| terest.-When the bends Of any county, city
village or township shall be so registered, the
state auditor shall annually ascertain the
| amount Of interest for the current year due
| and accrued and to accrue upon such bonds
and shall make a certificate showing such
amount and transmit the same to the county
! auditor, at the same time with other taxes to
be levied for that year, and the county audi
tor, from the basis of the valuation OF proper
| ty in such county, city, village or township
| shall estimate and determine the rate pei
| centum on the valuation Of property within
| said county, city, village or township Votln
| bonds, requisite to meet and satisfy the
! amount of interest due and to become due fo1
| that year, together with the ordinary cost
| to the state Of collection and disbursement OF
| the same, and the amount so certified by the
| state auditor, and the cost of collecting the
| same shall thereupon be deemed added to
which is or may be levied as provided by law
| for purposes of state revenue, and snail be
| so treated by any and all officers or autnor-
| ity in determining levies and making estl-
| mates duplicates and books for the collec-
! ton of taxes and the said tax shall be col
! lected with the state revenue, and all law
| relating to the collection of state revenue
shall apply thereto, except as herein otner-
| wise provided 4. 3.
/ Sec, 262.-state Not Liable for Such Debts
| Nothing herein contained shall be construed
| to create any liability on the part Of the state
! for the payment of any part of the principal
or interest on any of said bonds
| Sec 63.-Coupons-Paymen taxes SO
! collected shall be paid by cse county treas
| urer upon the warrant of the. county auditor,
| issued to the person or persons presenting
| coupons therefor, ii authorized to receive
the same. Each coupon SO redeemed shall be
tor and by him transmitted to the city, vii
lage, township, Or other organization issuing
the same. and the proper officer Of such
organization shall return to said auditor his
| proper receipt for the amount OF the coupons
SO RENTED, which receipt said auditor shall
| file in his Office his sufficient authority for
auditing the claim and issuing his said war
| rant
| Coo oed-puh1ic iand railroad lands IN 10