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

I PoL COto' oAtN SAAe~AA OO S0DSlduC1dIlY IN the
| following form:
State Of Minnesota, County Of
| District Court. In the matter of the pro
ceedings to enforce payment of the taxes
| on real estate remaining delinquent on
| the first Monday in January, II. -. for
! the County Of .-..........., State of Min
| neSOta.
A list Of taxes on real property, delin-
| quent on the first Monday in January,
| H., for said County OF ..........,
having been duly tiled in the Office of the
| clerk Of this court, and the notice and
! list required by law having been duly
| published, as required by law ana more
| than twenty days having elapsed since
| the last publication of said notice and
| list, and no answer having been filed by
| any person, company or corporation to
| the taxes upon any of the pieces or par
| GELS of land hereinafter described, it is
] hereby adJudged ana decreed that each
| piece or parcel OF land hereinafter de-
! scribed is liable for taxes. penalties and
| costs, to the amount set opposite the
| same, as follows, to wit:
! Description. Amount.
| And the amount of taxes, penalties and
! costs to which, as hereinbefore stated,
I each of said pieces or parcels of land IS
| liable, is hereby declared a lien upon such
| pieces or parcels of land as against the
| estate, right, title, interest, claim or lien,
| OF whatever nature, in law or equity, of
! every person, company or corporation
| whatsoever; and it is adjudged that, un-.
| less the amount to Which each OF said
| pieces or parcels is liable be paid, eacn
| OF said pieces or parcels be sold, as pro-
vided by law, to satisfy such amount to
| which it is liable.
Dated this ......- day of ........, H.,
| Clerk Of the District Court, County of
.......... Such judgment shall be en-
tered by the clerk in book to be kept
| by him to be called the Real Estate Tax
| Judgment Book and shall be signed by
| the clerk. The judgment shall be. writ
| ten out on the left hand pages of such
book, leaving the right nand pages blank
| for the entries as hereinafter provided;
! and the same presumption in favor of the
! regularity and validity Of the said judg
| ment shall be deemed to exist as in re-
| spect to judgments IN civil actions in said
| court, except in cases where taxes have
| been paid before the entry of said judg-
| ments, or where the land is exempt from
| taxation, in which cases such judgment
| shall be prima facie evidence only of its
regularity and validity.
Sec. IT,. Proceedings When Answer is
EiIed.-If answers snail be filed within
| the time heTeinbefOre prescribed such
| answers shall stand for trial al any gen.
eral term of the district court in the coun-
ty where such proceedings are pending,
| in session at the time when the time to
| file answers as aforesaid shall expire, or
| if the court be not then in session, then
at the next general or special term APP
pointed to be held in said county; and if
no general or special term shall be APP
| pointed to be held within thirty days
| thereafter, then the same shall be
| brought to trial at any general term APP
| pointed to be held within the judicial dis
trict, upon ten days 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, then of the county in which SUCH
proceedings are instituted, to take charge
| of and prosecute Such proceedings, OuL
! the county commissioners Of the county
in which such taxes are levied may en-
! pIoy any other attorney to assist such
county attorney therein.
At the term at which such proceedings
| come on for trial, they shall take prece-
| dence 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 dispose of all
such answers and. direct judgment &C
| cordingly, and in the trial thereof shall
| disregard all technicahties and matters
of form not affecting the substantial
merits.
! Sec H. Proceedings After Hearing
| Judgment.-If, after a hearing, the court
shall sustain the taxes and penalties in
whole or in part against any piece or par
| eel Of land; Judgment shall be rendered
against all such pieces or parcels for the
amount as to which such taxes and pen
alties shall be sustained against such
| pieces or parcels respectively, with costs
| and disbursements, and interest at l per
cent per month from and after the explra-
| ton OF the twenty days named IN the pub
lished notice hereinbefore provided for,
| unless the court otherwise direct; which
| judgment may be substantially in the
| form prescribed in section 10 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 OBJ
jectionS to the taxes ana penalties as 10
| any piece or parcel of land, the judgment
| shall discharge such piece or 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 sus-
90, fVS-O1 oil 0h
defense or objection is not sustained for
| the entire amount of taxes charged
| against any such piece or parcel, judg-
ment shall be rendered against such piece
| or parcel for the amount as to which the
| defense or objection is not sustained.
| The court may, in its discretion, award
disbursements for or against either party
| to the action.
Sec. IS. Judgment for Taxes-What
Defense May be Made.-If all the pro-
| visions of law in relation to assessment
piled 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.
But no omission of any of the things by
| law provided in relation to such assess
ments and levy, or of anything required
| by any officer or officers to DE done prior
| to the filing of the list with the clerk
shall be a defense OF objection to the
| taxes appearing upon any piece or parcel
of land, unless it be also made to appear
to the court thdt Sucn omission mas re-
suited to the prejudice of the party OBJ
jecting, and that the taxes against such
! piece or parcel of land have been partial
ly, unfairly or unequal!y assessed; or that
such piece or parcel of land has been as
| SesSed and taxed at valuation greater
| than it's real and actual value; and in
such case, but no other, the court may
reduce the amount of taxes upon such
piece or parcel, and give judgment ac-
cordingly. 1t shall always be defense
| in such proceedings, when made to APP
Nv a In
taxes have been paid, or that the prop
| erty was not subject to taxation.
Sec. 10. Judgment--Reviewed by su-
preme Court-Proceedin gs.-The jqdg;
| be subject to review by the SUI
preme court as in other civil ac-
! tons. AS soon as it shall be decided, the
| clerk of the supreme court shall enter
| the proper order and forthwith transmit
certified copy of such order to the
| clerk Of the proper district court. pro-
| vided, that such proceeding shall in no
| case prevent the entry of Judgment in
! the district court, nor prevent the sale Of
| any piece or parcel of land pursuant to
! the Judgment of the district court, unless.
| at the time of taking such appeal, an un-
: dertaking with at least two suretles, and
! in an amount to be approved by the judge
! of the district court, conditioned for the
| payment of the amount for which Judg-
ment shall be rendered in the district
court, and the penalties and costs al
lowed by law if the decision of the dis
| trict court shall be affirmed shall be filed
| with the clerk of the district court; pro-
vided, further, that the court wherein
any tax. judgment is entered shall have
power in its discretion, and for good
cause, shown by any person interested to
open such judgment at any time before
the expiration Of the period of redemp-
ton, and may allow any defense to be
interposed in such case that might have
been interposed before the entry Of such
judgment, and may at any time upon
satisfactory proof, vacate and set aside
such judgment on the ground that the tax
-r,nid hafnra