St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1907-05-10

suppression of communicable diseases.
or fhe t9 r. carving out within it's Jurisdiction
the state board n it's officers and en-
ployes; and, upon its failure so to do, the
state BOARD may employ such assistance
whose duty it is to care for another in
iected with a communicable disease, to
Isolate such patient. or to fumigate or
otherwise disinfect any article or place,
ffhh e1la,os Be + liable ablon for the reasonable cost
or 70 any county, town or municipality
paying such cost.
Sec. =: This act shall take effect and
Approved April 50. 1907 s57e' ''S paSSase'
CHAPTER 32S-H. F. NO. 561.
MORTGAGES Of real property.
Be It enacted by the Legislature of the
Section l.. The words real property"
real estate" and land as used in this
act, In addition to the definitions thereof
contained in the Revised Laws 1905, shall
include all property a conveyance where
of may be recorded or registered by a
register Of deeds under existing laws:
and the word mortgage" as so used,
III mean any instrument creating or
property, given or taken az security for
a debt, notwithstanding such debt may
also be, secured in part by a lien upon
personally; An e%xecutory contract for
IS entitled to or does take possession
thereof, shall be deemed, for the pur-
poses OF this act: a mortgage of said
n land a. FOR nr, the 1npaid balance Of the pun,
real estate shall be valid as security for
any debt, unless the fact that it is SO in
tended and the amount Of such debt are
to correct a misdescription Of the mort
gagged property, or to include additional
security for the same Indebtedness, shall
not be subject to the tax imposed by this
same and other Indebtedness, additional
to that upon which such tax has been
paid, be taxable hereunder, except for
such added sum.
po sssP' 9 il A te sso 81 50 Su ssnts is aS eiisRys, i% Or
major fraction thereof, of the principal
debt or obligation which is, or in any
contingency may be-, secured by any
the state. which mortgage IS recorded or
registered on or after april 80. 1907; pro-
vided, that If any such mortgage shall
describe n real estate situate outside
pom such proportion Of the whole debt
secured thereby as the value Of the real
estate therein described situate In this
state bears to the value Of the whole Of
value shall be determined by the state
auditor upon application Of the mort
gagee."
legations secured thereby. and the papers
evidencing the same, shall be exempt
from all other taxes; but nothing herein
shall exempt such property from the
alton Of gifts and inheritances, or those
governing the taxation Of banks, savings
banks, or trust companies; provided,
that this act shall not apply to mort
no +o1ynxo t. o011 Fo{%H Hr ~arc1~~ 0N
Corporations whose personal. property is
expressly exempted from taxation by
law, or Is taxed upon the basis Of gross
earnings, or other methods Of commu-
tation in lieu of all other taxes.
Sec. 4. # a mortgage is made to a
mortgage in trust, to secure the pay
ment of bonds or other obligations to be
issued thereafter, a statement may be
such obligations already issued or to be
issued forthwith, and the tax to be paid
on filing such mortgage for record or
registration shall be computed upon the
be binding and conclusive upon all per-
sons claiming through or under the mort
gage, and no such obligation issued In
excess Of the aggregate SO fixed shail
be valid for any purpose unless the addt-
tional tax thereon be paid and the re-
eeipt Of the proper county treasurer
therefor be endorsed thereon,
shall sdi' be- ); paid paid to the ia1pt Treasurer ny 'e Of the
some part thereof is situated. at or be-
fore the time Of fling the mortgage for
endorse his receipt on the mort
gage, countersigned by the county audi
tor, who shall charge the amount to the
corded with the mortgage. and such re-
ceipt Of the record thereof shall be con-
elusive proof that the tax has been paid
to the amount therein stated, and shall
--s-- $50 ~s~k~ 80 1411~ IN
the mortgage. its form in substance
shall be Registration tax hereon Of
dollars paid" If the
mortgage be exempt from taxation the
i%stration tax to be signed in either case
by the treasurer as such, and in case of
payment to be countersigned by h audi
tor. In case the treasurer shall be I'M
emption should be allowed the tax shall
be paid to the clerk Of the district cour
court made upon motion Of the county
as required by the court. When any such
mortgage covers real property situate I'm
more than n county in this state the
whole Of such tax shall be paid to the
mortgage is first presented for record or
registration, and the payment shall be
receipted and countersigned as above
provided, Inc such tax shall be divided
dl1A q otOl ~ SAlO SOAAASy O4 '.
ceiving the same on or before the. tenth
day of each month after receipt thereof
to the county or counties entitled thereto
in the ratio which the assessed value OF
the real property covered by the mort
gage in each county bears to the as
sessed value of all the property described
in the mortgage. In making such div1-
sion and payments the county treasurer
shall send Herewith a statement giving
the description of the property described
in the mortgage and the assessed value
If the part thereof situate in each
county. And for the purpose aforesaid
the county treasurer of any county may
require the county treasurer Of any
other county to certify to him the as
sessed valuation of any tract OF land In
any such mortgage.
ate in this state n described in any
T feet tax ao'9 Upon the assessed valuation
thereof. then the tax herein provided
shall be paid to the state treasurer and
credited to the general revenue fund;
upon the mortgage by the state treasurer
and countersigned by the state auditor.
who shall charge the treasurer herewith,
and thereupon such mortgage shall be
recorded or registered, as to such real
estate in any office in this state, and
thereupon such mortgage may be re-
corded or registered, but as to all real
property described in any mortgage taxed
upon an assessed valuation the registry
tax shall be paid as provided IN section
5 hereof.
Sec. Z. No such mortgage, no papers
relating to it's foreclosure, nor any as
signment or satisfaction thereof shall be
recorded or registered after April 80,
1907, unless said tax shall have been