The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1913-05-02
new AlGnNl'Y LAWS FOR
MINNESOTA ARE APPROVED.
Office Of District 0vsIsesr Abolished.
Provision tef Cash systsn..othsr
Changes from fhe Old System.

O'A' ~oo' Ao"o VI 1910, was dppfOE-
I'd ON the 18th day of April, and
by its provisions repeals nearly all
existing road laws. 1t does not re-
peal the so-called Elwell law, nor
does it effect or set aside any pro-
ceedings now pending or taxes vot-
ed and levied by the various town
boards for the present year.
The law covers forty pages OF
the session laws and is very COM
prehensive in it's scope. 1t pro-
rldes for the manner of establish
ing town, county and state roads
and for their maintenance and re-
pair.
The manner Of, establishing roads
is practically the same as under
the old laws. 1t provides that
town meetings may vote a tax Of
not exceeding fifteen mills ON all
taxable real and personal property
therein for the roads and bridges,
and after the annual town meeting
the town board may in case Of
emergency levy an additional tax
of not exceeding five mills. The
Town board may thereafter pledge
The credit of the town by issuing
town orders to theS extent of such
additional levy, but not more.
All taxes voted and levied under
this law must be certified to the
county auditor for extension on the
tax list and collection by the cOun-
tv treasurer as other taxes. In
other words, all road tax must be
paid in cash.
There is also a provision for a
separate fund known as the
dragging Fund.- and the object
Of this is to secure a suitable num-
DER Of drags for dragging the roads
Of the town.
1t is the duty of the county au-
ditor to annually extend a tax OF
me mill on the dollar on all tax
able property of each town and
The taxes collected from this source
ire paid to each respective town
Dy the county treasurer. The
own boards are authorized to en-
er into contracts for the dragging
Of their roads. the compensation
@ be paid out of this fund, and
not to exceed one dollar per mile
Tor each time the road is dragged
the office of the district oversee1
is abolished and in place thereof
he town board shall appoint a
competent road builder as road
)verscer for the entire town, who
shall have charge, under the SUI
pervision Of the town board, of
he construction of all town roads
and the maintenance of all town
md county roads in the town. HE
may appoint one or more compe-
cent assistants subject to the ap-
prevail of the town board.
Some of the towns Of St. Louis
county have voted for the so-called
cash SYSTEM and a number OF
inquiries have been received as to
how such taxes should be paid
In some towns such taxes have
oeen paid direct to the road over
seer, while others certify the tax
voted and assessed to the county
auditor for extension and c0llrc-
ton in the same manner as other
taxes.
| The attorney general holds that
such taxes should be certified tc
the county auditor by the town
clerk and collected as other town
taxes. 1t is not lawful, therefore
to pay such taxes to the overseer
In other towns which have made
10 change and where the road tax
rs may be paid in labor or in cash
at the option Of the tax payer
there is no change in the manner
of procedure.
Taxes voted and labor assessed
should be paid in the usual man.
ner because the new law does moi
apply to such action or such steps