CHAPTER XLII.

March 9, 1867. An Act to provide for the assessment and collection of a tax for State purposes.

SECTION 1.-Provides for the levying of a tax for state purposes.

2.-How taxes to be paid.

8. When act to take effect.

Be it enacted by the Legislature of the State of Minnesota:

SECTION 1. There shall be levied on all taxable Tax to be levied. property in the state of Minnesota for the year one thousand eight hundred and sixty-seven, a tax of five mills upon the dollar, for the use of the state, including the sum to be used as a sinking fund, and for the interest on the state debt, under the provisions of law; three mills thereof to be applied to the payment of the current expenses of the state; one mill thereof to be set apart for the payment of the interest and expenses on state loans; and one mill thereof to be set apart for a sinking fund to provide for the payment of the principal of the eight per cent. loan of two hundred and fifty thousand dollars, issued July 1st, A. D. 1858.

paid.

SEC. 2. The whole of said amount of taxes shall be How taxes to be paid in gold, or silver or United States notes; and all moneys received by the treasurer in collection of taxes in excess of the amount required to defray the current expenses of the state government, together with any moneys belonging to the state, received from the United States Government, after settlement by the United States of the state accounts, shall also be set apart for the sinking fund, and shall be invested, as required by section one of this act.

SEC. 3. This act shall take effect and be in force from and after its passage.

Approved, March 9, 1867.

CHAPTER XLIII.

An Act to amend sections 117 and 118 of chapter 11 of March 1, ' 1867 the Revised Statutes, relating to the penalty for the

non-payment of taxes

SECTION 1.-Amends certain sections of revised statutes.

2.--When act shall take effect.

Be it enacted by the Legislature of the State of Minnesota:

SECTION. 1. That sections 117 and 118 of the re- Amendment vised statutes be and the same are hereby amended so that they shall read as follows, to wit:

Section 117. The taxes on real property for each year shall be paid during the months of January and February in each succeeding year, and if not paid in full by the first day of March in each year shall be deemed delinquent.

Section 118. Any person owning or having an interest in lands on which taxes are delinquent as aforesaid, may pay the same at any time before the first Monday in June; Provided, That if such payment is not made until the land has been advertised for sale as hereinafter prescribed, there shall be added to said tax a fee of ten cents for each description; and provided further, that all taxes, penalties, interests and costs of prior years on said lands are paid also.

SEC. 2. This act shall take effect and be in force from and after its passage. Approved March 1, 1867.

March 8, 1867

Compensation for publishers

CHAPTER XLIV.

An Act to amend chapter 11 of the General Statutes relating to taxes.

SECTION 1.-Regulates compensation to publishers for advertising certain matters. 2.-When act to take effect.

Be it enacted by the Legislature of the State of Minnesota:

SECTION 1. That section 67 of chapter 11 of the general statutes be amended so as to read as follows:

Section 67. There shall hereafter be allowed to the publishers of newspapers, for advertising the delin quent and forfeited lists of the several counties, the sum of twenty cents for each description, and whenever more than one government subdivision or tract of land or town lot shall be included in a single descriptive sentence the same shall be deemed one description. Provided, That on and after the first day of April in each year the county auditor shall charge upon each tract of land which he is required to advertise, the cost of said advertisement.

SEC. 2. This act shall take effect from and after its passage.

Approved March 8, 1867.

CHAPTER XLV.

An Act to amend chapter eleven of the General Statutes, in relation to the publication of delinquent tax lists and notices.

SECTION 1.-Regulates the publication of delinquent tax lists.

2.-When act shall take effect.

Be it enacted by the Legislature of the State of Minnesota:

SECTION 1. That section one hundred and nineteen Amendment of chapter eleven of the general statutes be amended

so as to read as follows:

Section 119. The county auditors shall cause the Duty of county list of delinquent lands in their respective counties to auditors be published at least three weeks, between the third Monday of March and the third Monday of May in each year, in some newspaper printed and published in their respective counties, the publisher of which shall agree to do the same at a price not exceeding the rates allowed by law, if any such is published therein, and if there is none such, then in a newspaper printed and published in an adjoining county, and if there be no such newspaper, then in a newspaper printed and published at the capital of the state; to which list there shall be attached a notice that the whole of the several tracts or town lots in såid list contained, or so much thereof as shall be necessary to pay the taxes, penalty and expenses charged thereon, will be sold at the court house, in such county, or in case there be no court house, at such other place as may be determined upon by the county commissioners of said county, on the first Monday in June next thereafter, or on any subsequent day to which such sale may be lawfully adjourned by the county treasurer, unless such taxes; penalties and expenses are paid before that time.

SEC. 2. This act shall take effect and be in force from and after its passage. Approved March 1, 1867.

March

CHAPTER XLVI.

9, 1867 An Act to amend chapter XI of the General Statutes relating to taxes.

Amendment

Further amendment

SECTION 1.-Defines taxable property.

2.-Provides for listing of bank stock.

3-Amends section 7, chapter 11, revised statutes.

4.-How property shall be valued.

5.--Bank stock not to be exempt.

6.-Duty of assessors.

7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18.-Various amendments of chapter 11 of revised statutes.

19-Duty of county auditors with reference to valuation.

20.-Whom to constitute board of equalization-Meetings-Duties of board. 21.-State board to transmit to county auditor statement of valuation.

Be it enacted by the Legislature of the State of Minnesota:

SECTION 1. Subdivision first of section 2 of chapter 11 of the general statutes, relating to taxes, is hereby amended so as to read as follows:

First-Every tangible thing being the subject of ownership, whether animate or inanimate, other than money, and not forming part of any parcel of real property, as hereinbefore defined and also all shares of stock in any bank organized under the authority of this state, and all shares of stock in any national bank located within this state.

SEC. 2. The concluding proviso of section 4 of said chapter 11 is amended so as to read as follows:

Provided, That all shares of stock in any bank or ganized under the authority of this state, and all shares of stock in any national bank located within this state, whether held or owned by residents or nonresidents of this state, shall be listed, assessed and returned for taxation and taxed in the city, town, township or place in which the bank is located; and all such shares of stock shall be deemed to be situated for pur poses of assessment and taxation at the place where