The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
list as published, to which he has any estat,
right, title, interest in or lien upon.
TITLE x.
Tax Judgment.

TITLE x.
Tax Judgment.
Sec. 19O.-Where No Answer Is Filed-Form
I-Entry.-The clerk Of the district court shall,
| upon the expiration OF twenty days from the
publication OF the notice and list as here
| inbefore provided, the af1davts Of publication
being fled, proceed to enter judgment against
each and every One of such pieces OF parcels
as to which no answer shall have been filed,
| which Judgment shall include all OF such
| pieces or parcels, and shall be substantially
| in the following form:
State Of Minnesota, County Of ........, Dis
trict Court.
In the matter of the proceedings to enforce
payment Of the taxes on real estate remain
ing delinquent on the first Monday In Janu-
airy, 49,, for the county Of ........, state OF
Minnesota. !
| A list of taxes on real property. delinquent
on the first Monday in January, 49,, for said
county Of ......, having been duly fled In the
| notice and list required by law having been
| duly published, as required by law, and more
| than twenty days having elapsed since the
last publication OF said notice and list, ana
no answer having been filed by any person,
| company or corporation to the taxes upon any
! of the pieces or parcels of land hereinafter
~described, it is hereby adjudged and de-
creed that each piece or parcel OF land mere
! matter described is liable for taxes, penal
ties and costs, to the amount set opposite
| the same. follows. to-wit:
| Description. Amount.
And the amount of taxes, penalties and
costs to which. as hereinbefore stated. each
Of said pieces or parcels Of land is liable IS
| hereby declared a lien upon such pieces or
| parcels Of land against the estate, flgnt,
! title, interest claim or lien, of whatever ma
ture, in law or equity of every person, com
| pany, or corporation whatsoever. and 1t is
| adjudged that unless the amount to which
each of said pieces or parcels Is haole De
paid each Of said pieces or parcels be SOLD,
| as provided by law, to satisfy such amount
| to which it is liable
| nofo dow or
Clerk Of the District Court, County Of. .....:..
! Such Judgment shall be entered by the
| clerk in book to be kept by him to De
called the Real Estate Tax Judgment Book"
and shall be signed by the clerk. The judg-
ment shall be written out on the ie1t manu-
pages Of such book: leaving the r1sht mana
| pages blank for the entries as hereinafter
| provided; and the same presumption IN 1aVor
of the regularity and validity of the SAID
Judgment shall be deemed to exist as IN re-
court, except in cases where taxes nave
| been paid before the entry of such judgment,
| or where the land was exempt from taxation'
| in which cases such Judgment snail ne prihla
| facie evidence only Of its regularity ana
! validity
| Sec. i91-Proceedings When Answer Is Filed.
If answers shall he filed within the time
| hereinbefore prescribed, such answer snail
stand for trial at any general term OF the
district court in the county where such pro-
ceedings are pending, in session at the time
] SS~~."
shall expire, or if the court be not then IN
session, then at the next general or specla!
| term appointed to be held in said county; ana
if no general or special term snail De tp
| pointed to be held within thirty days there
after, then the same shall be brought 10 IRA!
| at any general term appointed to be, held
within the judicial district, upon ten lays
notice. ,
1t shall be the duty of the county attor-
ney Of the county in which said taxes are
levied, if there be one, and, if there be none
ings are instituted. to take charge of and
prosecute such proceedings but the county
commissioners OF the county in which such
taxes are levied may employ any other attor-
ney to assist such county attorney therein.
| At the term at which such proceedings come
on for trial, they shall take precedence OF all
other business before, the court. The court
shall proceed without delay and summarily
hear and determine the objections or defenses
made by the several answers, and shall dis
pose of all such answers and direct udgment
accordingly, and in the trial thereof shall
disregard all technicalties and matters OF
! form not affecting the substantial merits.
Sec. 192-Proceedngs After Hearing-Judg-
ment.-If, after hearing, the court shall sus-
tain the taxes and penalties in whole or in
part against any piece or parcel OF land,
Judgment shall be rendered against all such
pieceS or parcels for the amount as to which
such taxes and penalties shall be sustained
against such pieces or parcels respectively,
with costs and disbursements, and interest
at one per cent per month from and after
the expiration Of the twenty days named in
the published notice hereinbefore provided for,
unless the court otherwise direct; which judg-
| ment may be substantially in the form pre-
scribed in Section 100 of this act, except that
| it shall, in addition, state that the same was
rendered after answer and trial; and, after
the description of each piece or parcel, shall
be stated the name of the person. company
or corporation answering as to such piece
or parcel. -. ,-
If the court sustain the defense or objec-
lions to the taxes and penalties as to any
piece or parcel Of land. the judgment shall
discharge such piece parcel from the taxes
in said list charged against it, or from such
portion of such taxes as to which the defense
or objection is sustained, and from all pen
altes. If such defense objection is not
sustained for the entire. amount of taxes
charged against any such piece or parcel,
judgment shall be rendered against such
piece parcel for the amount as to which
the defense or objection Is not sustained
The court may, in it's discretion award dis
bursements for or against either party to the
action.
Tense May Be Made-If all the provisions of
law in relation to the assessment and levy
Of taxes shall have been complied with, Of
which the list SO filed with the clerk shall
be prima facie evidence, then Judgment shall
be rendered for such taxes and the penalties
and COSTS
law provided in relation to such assessments
and levy, or Of anything required by any OIL
Ger or officers to be done prior to the Hing
or objection to the taxes appearing upon any
piece or parcel or land, unless 1t be also made
to appear to the court that such omission has
resulted to the prejudice Of the party object
z ing, and that the taxes against such piece or
parcel of land have been partially, unfairly,
or unequally assessed; and In such case, but
no other the court may reduce the amount of
taxes upon such piece or parcel and give
judgment accordingly. e.
, It shall always be defense in such pro-
y, ceedings when made to appear by answer
and proofs. that the taxes have been paid, or
:: that the property was not subject to taxa
, ton.
s Sec. 94-Judgment-Efect-R by Su.
l preine Court-Proceedings. judgment
which the court shall render shall be final.
l or other party against whom the court shall
2 have decided the point raised by any defense
or objection, the court, may, II in its opinion
the point Is of great public Importance or
likely to arise frequently, make a brief state
t ment of the facts established bearing on the
point and of it's decision and forthwith
t transmit the same to the clerk of the supreme
court, who shall enter the same as cause
on the term calendar of said court for the
), term then in session, OF for the first term
4 thereafter; and the same shall be entitled
! to preference over all ether business before
4 said court, and shall be decided by said court
4 at the term for which it shall be entered in
: the calendar. s.>
AS soon as it shall be decided, the clerk
n of the supreme court shall enter the proper
c order and forthwith transmit a certified copy
: Of such order to the clerk: of the proper dis.
= trct court: provided, that such proceed
!. ing shall in case prevent the entry Of
: judgment in the district court nor prevent
suant to the judgment of the district court
e unless, at the time of applying for sucl
g statement, undertaking with at least two
sureties, and in an amount to be approved
| for the payment of the amount for which
judgment shall be rendered in the distric