New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1905-05-24


writing, and praying for a reassessmene
and reueterminatlon of such tax. Upon
any objection beng so filed, the probate
court snail appoint a time tor the hear
ing thereof and cause notice of such
nearing to be given the state auditor,
county treasurer and all parties interest
ed, at least ten days before the hearing
thereof AT the time appointed in such
notice the court shall proceed to hear
SUCH objections and any evidence which
may be offered in support there
OF or opposition thereto; and if,
after such hearing, said court shall be
or the opinion that reassessment or re-
detefminatlon of such tax should be
made, 1t Shall, by order, set aside the
made and order a reassessment in the
same manner as if no assessment had
been made.
Sec. 20. If the treasurer of any county
TAX is due and unpaid under this act
a1ter the refusal or neglect Of the per-
sons haoie therefor to pay the same, he
shall notify, in writing, the county at
torney of his county, Of such failure or
neglect, and such county attorney, if
ne nave probable cause to believe that
sucn tax is due and unpaid, shall apply
to the probate court for citation, citing
the persons liable to pay such tax to APP
pear before the court on a day specified,
not more than three months from the date
81 s tn citation, and show cause why
the tax should not be paid The judge
OF the probate court, upon such appllca-
ton, and whenever it shall appear to
MN that any sucn tax accruing under
TINS act mas not been paid as required by
law, shall issue such citation, and the
service of such citation, and the time,
manner banner and and, proof thereof and the
a gSan con ana Determination thereon,
be to the provisions Of the probate code
Of this state, and whenever it shall APP
pear that any such tax is due and payble
and the payment thereof cannot be en-
forced under the provisions of this act
IN SAID probate court, the person or cor
PPora5tlon from whom the same is due is
duty of the county attorney of the proper
county to sue for in the name of the
state and enforce the collection of such
tax, and all taxes so collected shall be
IorthWlth paid into the county treasury.
1t shall be the duty Of said county at
torney to appear for and represent the
citation.
Sec. p. The auditor of state shall fur
nish 70 each probate court a book which
court the name of every decedent upon
whose estate an application has been
made for the issue of letters of admins
tration, or letters testamentary or ancil-
larry letters. the date and place of death
OF such decedent, names and places of
residence and relationship to decedent of
the heirs at law Of such decedent, the es-
tlmated value of the property of such de-
cedent, names and places of residence and
relationship to decedent of the heirs at
law or such decedent. the names and
places of residence of the legatees, devil
sees and other benehciaries in any will
or any such decedent, the amount Of each
legacy, and the estimated value of any
property devised therein and to whom de-
vised.
These entries shall be made from data
contained in the papers filed on such ap-
pllcatlon or in any proceeding relating to
the estate of the decedent.
The judge of probate shall also enter in
such DOCK the amount of the property of
ventory thereof, when made and filed in
his office, and the returns made by any
appraisers appointed by him under this
act, and the value Of all inheritances, de-
vises, requests, legacies and gifts Inherit
Cd from such decedent, or given by such
decedent in his will or otherwise as fixed
by the probate court, and the tax as
receipts for payment thereof filed with
him.
The state auditor shall also furnish
judge of probate, which shall correspond
with the entries to be made in such book
Each Judge of probate shall, on the
flrst day of January, April, July and
Cd BY the state auditor -' containing
all the data and matters required to be
be Immediately delivered to the county
treasurer and the other transmitted to
the auditor of state.
The register Of deeds of each county
shall! at the same time, make reports in
duplicate to the auditor of state, contain
ing statement of any conveyance filed
or recorded in his Office of any property
winch appears to have been made or
intended to take effect in possession or
enjoyment after the death of the grantor
Or, or vendor with the name and place of
dee, and the description of the
property transferred, as shown by
such instrument, one of which duplicates
shall be Immediately delivered to the
county treasurer and the other transmit
ted to the auditor of state.
Sec. %. All acts and parts of acts Of
this state relating to the taxation Of in
gifts, SO far as the same are inconsis-
tent with the provisions of this act, are
hereby repealed
Sec. %. This act shall take effect and
be In force from and after it's passage
Approved April 10, 1905.
CHAPTER 2s9-H. F. NO. 2es.
AN ACT to legalize sheriffs certificates,
executed, proved or acknowledged and
recorded after the expiration of twenty
(20) days.
Be it enacted by the Legislature of the
Section l. That no certificate hereto
fore executed under and by virtue of Sec
ton eleven 1D, chapter eighty-one 81,
ing Section 6o$s General Ili statutes of Of
1894, shall be deemed invalid by reason
of the same not having been made, exc
cuted,. proved or acknowledged and re-
corded within the twenty (2O) days men
toned in said section; and the record
OF all such certificates heretofore exc
cuted, proved Or acknowledged and re-
corded after the expiration of the said
twenty (2O) days is hereby legalized and
made valid and said record shall have
the same force and effect as if said GER
tfdcate had been executed, proved or
acknowledged and recorded within the
nothing herein contained shall be CON
strued to apply to cases now pending
which involve the legality or validity Of
any such certificate of sale.
. Sec. z. This act shall take effect and
be in force from and after it's passa ee.
Approved April 10, 1905.
CHAPTER 29O-H. F. No. s21.
AN ACT to provide for paying the ex-
pense incurred by the sheriff of any
county of this state in executing a
death warrant.
Be it enacted by the LEGISLATURE of the
State Of Minnesota:
Section l. Whenever any person has
been convicted of murder in the first de-
gree and sentenced to DEATH and the
warrant has been issued and delivered
to the proper sheriff for the purpose of
carrying such sentence into effect, such
sheriff shall have authority to make
the. preparations provided by law for
such execution, including the employment
of necessary help, at the expense Of the
county, and upon rendering to the board
of county commissioners an itemized and
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