percentage of such balance or excess of estimated cost as shall be equal to the percentage of the total estimated cost of the improvement and damages which has been or is assessed against benefited property. No such certificate shall be directed by the council or issued to the county auditor until after a report from the city engineer that the work under any such proceeding has been completed and each item of damage or cost in such proceeding paid. In any such proceeding where there is or may be such an excess of estimated cost, and there is or shall be a balance in the fund in such proceeding over and above the actual cost. the city council shall be entitled to withdraw from such fund a percentage of such fund equal to the percentage of the cost of such improvement paid by the city, and cause such percentage to be deposited in the fund from which it was originally drawn or taken by such city council. Any existing street, park or parkway may be improved and the expense thereof assessed and raised in the manner provided by this chapter, including any or all of the following improvements to-wit, widening, grading, planting, pavements, sidewalks, curb and gutter sewers and water mains, and in the case of parks the necessary structures and apparatus for playgrounds and general park uses. In case of streets or parkways exceed ing 80 feet in width, the resolution may, for the purpose of facilitating connections with private property and obviating the necessity of cutting or breaking into the improvements, order a double water main or a double sewer, one on either side of the street or parkway, or adopt such other arrangement or device as may seem most feasible. Sec. 5. No lands shall be acquired hereunder for streets, parks or parkways, and no proceedings shall be had for the improvement of streets, parks or parkways, where the total cost thereof shall be less than $3,000.00. Sec. 6. This act shall take effect and be in force from and after its passage. Approved March 23, 1917. CHAPTER 104-S. F. No. 781. An act authorizing cities of Minnesota of over 50,000 inhabitants to issue and sell municipal bonds for certain public purposes. Be it enacted by the Legislature of the State of Minnesota: Section 1. $100,000 paving, curb and gutter bonds and $500,000 trunk line sewer and $125,000 fire bonds authorized for city of Minneapolis. Every city of this state now or hereafter having over 50,000 inhabitants and not governed under a charter adopted pursuant to section 36, article 4, of the state constitution, in addition to all, the powers now possessed by such city, is hereby authorized and empowered, by resolution duly passed by the affirmative vote of not less than two-thirds of all the members of the city council or common council of the city, to issue and sell municipal bonds of such city to an amount not exceeding one hundred thousand dollars ($100,000) for the purpose of defraying so much of the cost of paving and curbs and gutters in such city as is not assessable upon abutting or benefited property, and additional bonds to an amount not exceeding five hundred thousand dollars ($500,000) to aid in defraying the cost of laying and constructing main or trunk line sewers in such city, and additional bonds to an amount not exceeding one hundred and twenty-five thousand dollars ($125,000) for the purpose of acquiring sites for and constructing and repairing fire station houses and buildings and for the purchase of fire equipment and fire alarm and telegraph equipment, in and for such city. Sec. 2. To be issued notwithstanding present indebtedness. -The bonds hereby authorized, or any part thereof, may be issued and sold by any such city notwithstanding any "limitations contained in the charter of such city. or any law of this state prescribing or fixing any limit upon the bonded indebtedness of such city, but the full faith and credit of such city shall at all times be pledged for the payment of any such bonds issued hereunder and for the payment of the current interest thereon, and the city council or common council of such city shall each year include in the tax levy for such city a sufficient amount to provide for the payment of such interest as it accrues and for the accumulation of a sinking fund for the redemption of such bonds at their maturity. Sec. 3. To run thirty years at 4 per cent and form of issuance. No bonds shall be issued by any such city under this act for the purposes hereinabove named to run for a longer period than thirty years, or bearing a higher rate of interest than 4 per cent per annum, payable semi-annually, but the place of the payment of the principal and interest thereon and the denominations in which the same shall be issued shall be such as shall be determined by the city council, or common council. All such bonds shall be signed by the mayor and countersigned by the city comptroller and attested by the city clerk of such city and shall be sealed with the seal of said city, except that the signatures to the coupons attached thereto, if any, may be lithographed thereon, and none of such bonds shall be sold for less than 95 per cent of their par value and accrued interest and then only to the highest responsible bidder therefor. Sec. 4. This act shall take effect and be in force from and after its passage. Approved March 23, 1917. CHAPTER 105-S. F. No. 785. An act relating to and authorizing cities of over 50,000 inhabitants to transfer funds of the city and of its departments and boards in certain cases. Be it enacted by the Legislature of the State of Minnesota : Section 1. Transfer of certain funds in Minneapolis city treasury authorized. Whenever in any city of this state having over 50,000 inhabitants and not governed under a home-rule charter adopted' pursuant to section 38, article 4 of the state constitution, such city or any department or board of such city shall furnish or deliver to any department or board of such city, any water, gas, heat, light, power, goods, wares, merchandise, supplies or any service whatever, the city council of such city is hereby authorized and empowered to transfer and cause to be transferred and paid into the city treasury, by warrant or otherwise as it may deem best, from any available funds appropriated to the use of such department or board to whom any such water, gas, heat, light, power, goods, wares, merchandise or service is furnished, to the credit of the proper funds of the city, or of the department or board, furnishing the same, the amount of the agreed price or reasonable value of such water, gas, heat, light,. power, goods, wares, merchandise or service so furnished and delivered. Sec. 2. This act shall take effect and be in force from and after its passage. Approved March 23, 1917. CHAPTER 106-H. F. No. 405. An act relating to tax levy for county revenue purposes in counties having an assessed valuation of not more than five million dollars. Be it enacted by the Legislature of the State of Minnesota: Section 1. Eight mills taxed for revenue purposes authorized in counties not having assessed valuation of more than $5,000,000.00. The county board of any county may levy for county revenue purposes, such amount in excess of existing limitations as may be necessary to defray county revenue expenses, but the total levy for county revenue purposes shall not exceed 8 mills; provided, however, that this act shall not apply to counties having an assessed valuation of more than five million dollars.' Sec. 2. This act shall take effect and be in force from and after its passage. Approved March 23, 1917. CHAPTER 107-S. F. No. 179. An act to authorize corporations composed of several pars ishes, congregations or churches to unite or consolidate with other societies for ecclesiastical or religious purposes, to transfer their property to such united or consolidated societics when incorporated, and to provide for the incorporation of such united or consolidated societies. Be it enacted by the Legislature of the State of Minnesota: Section 1. Consolidation of parishes, congregations or churches authorized. Any diocesan council, synod, presbytery, conference, association, consociation, or other general organization for ecclesiastical or religious purposes composed of or representing several parishes, congregations, or particular churches, and incorporated under the laws of this state, may unite or consolidate with one or more other diocesan councils, synods, presbyteries, conferences, associations, consociations, or other general organizations for ecclesiastical or religious purposes, or may with one or more such other societies form one new society for ecclesiastical or religious purposes, and when any such united or consolidated society, or any such new society, shall have been incorporated, may convey and transfer its property to such corporation according to law. Sec. 2. Procedure for incorporation.-Any two or more societies of the classes named in the preceding section may form a corporation by adopting a canon or resolution and having a copy thereof certified, verified, approved by the attorney general and recorded as provided by sections 3152 and 3153, Revised Laws of Minnesota, 1905. The canon or resolution may be adopted in joint session by representatives, delegates and others entitled to vote at the regular meetings of such societies, respectively, for the year in which such canon or resolution is adopted or may be adopted in joint session by committees of such societies, elected or appointed by them respectively for that purpose. Sec. 3. Privileges permitted.-Every corporation formed as in this act provided, shall have the same franchises, powers, privileges and immunities as corporations organized and existing under sections 3152 to 3153 inclusive of Revised Laws of Minnesota, 1905. Sec. 4. Right to hold property.-Every corporation organized under this act shall hold all property conveyed or transferred to it for such use, and subject to such trusts and conditions as such property is held by the corporation conveying or transferring the same. Sec. 5. This act shall take effect and be in force from and after its passage. Approved March 23, 1917. CHAPTER 108-S. F. No. 126. An act to provide for the teaching in all the common, graded and high schools of this state of exercises tending to promote and inculcate patriotism. Be it enacted by the Legislature of the State of Minnesota: Section 1. Half hour daily to be given for patriotic exercises in all public schools.-That in all of the common, graded and high schools of this state it shall be the duty of the superintendent or teachers in charge of such schools to teach and require the teaching therein, on at least one day out of each week, of subjects and exercises tending and calculated to encourage and inculcate a spirit of patriotism in the pupils and students. Such exercises shall consist of the singing of patriotic songs, readings from American history and from the biographies of American statesmen and patriots and such other patriotic exercises as the superintendent or teachers of such schools may de termine. The time to be spent thereon on each of said days shall not exceed one-half hour. Sec. 2. This act shall take effect and be in force from and after its passage. Approved March 26, 1917. CHAPTER 109-S. F. No. 167. An act fixing and regulating the salaries, compensation, duties, and help of certain county officials in counties having or which may hereafter have, a population of 300,000 inhabitants or over, and repealing all acts or parts of acts inconsistent herewith. Be it enacted by the Legislature of the State of Minnesota : Section 1. Salaries of Hennepin county sheriff, deputies and other employees.-The salary of the sheriff of each county of this state having, or which may hereafter have a population of 300,000 inhabitants or over, shall be forty-five hundred dollars per annum. Sec. 2. The sheriff shall perform all the duties and services now, or which may hereafter be required by law to be performed by him, and in addition shall serve all papers, post all notices named by law to be served or posted in behalf of the state or of the county for which he is elected, including all papers to be served or notices to be posted by the board of county commissioners, the county auditor, or by any other county officer. Sec. 3. The sheriff shall appoint and employ one chief |