S. F. No. 321. Contract for publishing CHAPTER 78. An act to authorize the secretary of state to enter supreme court into a contract on behalf of the State of Minnesota for the printing and publishing of the supreme court reports. reports. Whereas, the present contract with the West Publishing company providing for the printing and publishing the supreme court's reports and furnishing the same to the state, and for sale, will expire on or about March F.P. Dufresne 4th, 1897; and whereas, Frank P. Dufresne of St. Paul given the contract. Secretary of state to contract in be proposes to enter into a contract with the state of Minnesota, obligating himself to print and publish said reports for the period of six (6) years in all respects as now provided by law in that regard, and to furnish to the state the required number of copies of said reports at the price prescribed by law, and to give bond for the faithful performance of such contract, now, therefore, Be it enacted by the Legislature of the state of Minnesota: SECTION 1. That the secretary of state be and he is hereby authorized and required, on behalf of the state half of state. of Minnesota, to enter into a contract with Frank P. Dufresne, of St. Paul, Minnesota, for the printing and publishing, by said Dufresne, of the supreme court reports of this state, for the period of six (6) years from and after March 4th, 1897, which contract shall embrace and be subject to all the provisions in that regard contained in chapter 27, general statutes of Minnesota, 1894, and all conditions therein applying to the contract of the West Publishing company shall be reembodied in and be a part of the contract hereby authorized, except that the volume shall contain at least six hundred (600) pages, and shall in all other respects be of the same uniform style and size as the present reports. But said reports shall be sold at a uniform price of not to exceed one dollar and fifty cents ($1.50) per volume. $1.50 per volume. SEC. 2. Such contract shall be executed by said Dufresne and by the secretary of state on behalf of the state, within twenty (20) days after the passage of this act, and at the same time said Dufresne shall execute to the state of Minnesota, and deliver to the secretary of $5,000 bond. state a bond in the penal sum of five thousand ($5,000) dollars, with sureties to be approved by the secretary of state to secure the faithful performance of said Work to be done in state of Minn. contract. SEC. 3. That before any payment is made to said Dufresne for any of the books herein referred to he shall have furnished to the secretary of state satisfactory evidence that all of the work of preparation, printing and binding of said books was done in the state of Minnesota. SEC. 4. Unless the contract herein directed to be made with the said Dufresne be duly executed and security for the faithful performance of the same be given within twenty (20) days after the passage of this act, then the secretary of state is hereby authorized and directed to let said contract to any other person, firm or corporation who will publish the reports upon the terms herein provided, and in letting said contract preference shall be given to any person, firm or corporation residing within this state who will agree to perform said contract according to its terms. And if at any time during the period covered by this act the person holding such contract with the state for the publication of said reports shall fail or neglect to comply with the terms of said contract in any material respect, the secretary of state is hereby authorized to declare such contract cancelled and to relet the publication of said reports to some other person, firm or corporation who will perform the same, but upon the same terms and conditions herein before provided as to the manner and method of doing the work. SEC. 5. This act shall take effect and be in force from and after its passage. Approved March 26, 1897. CHAPTER 79. H. F. No. 163. and collection of taxes. An act to amend section fifty-eight (58) of chapter Assessment eleven (11) of the general statutes of eighteen hundred and seventy-eight (1878), as amended by section five (5) of chapter two (2) of the general laws of Minnesota for the year eighteen hundred and eighty-five (1885), relating to the assessments and collection of taxes. Be it enacted by the Legislature of the state of Minnesota: 97 C 79 76-M - 423 79-NW 543 SECTION 1. That section fifty-eight (58) of chapter Amendment. eleven (11) of the general statutes of eighteen hundred and seventy-eight (1878), as amended by section five (5) of chapter two (2) of the general laws of Minnesota for the year eighteen hundred and eighty-five (185), be and the same is hereby amended so as to read as follows: Personal property taxes delinquent Mar. ist, penalty 10 % Answer of delinquent tax payer to stand trial before district court. Precedence of all other business before the court. Judgment and method of collection. Sec. 58. All unpaid personal property taxes shall be deemed delinquent on the first (1st) day of March next after they become due; and thereupon a penalty of ten per cent shall attach and be charged upon all such taxes. On the first day of April in each and every year the county treasurer shall make a list of all such delinquent personal property taxes, which he shall immediately certify to the clerk of the district court of his county. Any person whose name is embraced in such list as so filed as aforesaid, may, on or before the fifteenth day of April next after such filing, file in the office of said clerk an answer, verified as pleadings in civil actions, setting forth his defense or objection to the tax or penalty against him. Such answer need not be in any particular form, but shall clearly refer to the tax or penalty intended, and set forth, in concise language, the facts constituting the defense or objection to such tax or penalty. Such answers as shall be filed within the time herein before prescribed as to the taxes or penalties embraced in said list as filed, shall stand for trial at any term of the district court in the county wherein such proceedings are pending, in session at the time when the time to file answers as aforesaid shall expire, or at the next general or special term appointed to be held in said county; and if no general or special term shall be appointed to be held therein within thirty days thereafter, then the same shall be brought to trial at any general term appointed to be held within the judicial district, upon ten days' notice. It shall be the duty of the county attorney of the county within which said taxes are levied, if there be one, and if there be none, then of the county within which such proceedings are instituted, to take charge of and prosecute such proceedings. At the term at which such proceedings come on for trial, they shall take precedence of all other business before the court. The court shall without delay and summarily hear and determine the objections or defenses made by the several answers, direct judgment accordingly, at the same term, and in the trial thereof shall disregard all technicalities and matters of form not af fecting the substantial merits. If said taxes and penalties shall be sustained by the court, said judgment shall include costs. Upon the fifteenth secular day of April next after the filing of said list the said clerk shall as to all the taxes and penalties embraced in said list (except such as respecting which answer shall have been duly filed) issue his warrants to the sheriff of the county, directing him to proceed to collect the same, and if such taxes are not paid upon demand, said sheriff shall distrain vertise sale. sufficient goods and chattles belonging to the person charged with such taxes, if found within the county, to pay the same, with the said penalty of ten per cent, and all accruing costs, together with twenty-five cents from each delinquent, as compensation to said clerk. The sheriff shall immediately proceed to advertise the Sheriff to adsame in three public places in the town or district where such property is taken, stating the time when and the place where such property will be sold; and if the taxes for which such property is distrained, and the costs which accrue thereon, are not paid before the day appointed for such sale, which shall not be less than ten days after the taking of such property, such sheriff, or his deputy, shall proceed to sell such property at public vendue, or so much thereof as will be sufficient to pay such taxes and the costs of such distress and sale. SEC. 2. This act shall apply to all personal property taxes and penalties, whether levied for the year A. D. 1896, or hereafter to be levied; provided, that this act shall not deprive any taxpayer of the remedy of paying any tax claimed to be unjust or illegal under protest, and bringing an action for the recovery of same in any case where such remedy is now allowed by law. SEC. 3. This act shall take effect and be in force from and after its passage. Approved March 26, 1897. Act applies to and there 1896 taxes after. CHAPTER 80. S. F. No. 550. uses and An act to amend section eleven of chapter forty-three Relating to of the general statutes of one thousand eight hundred trusts. and seventy-eight, being section four thousand two hundred eighty-four of the general statutes of one thousand eight hundred ninety-four, and relating to uses and trusts. Be it enacted by the Legislature of the state of Minnesota: SECTION 1. That chapter forty-three of the general Amendment. statutes of Minnesota of one thousand eight hundred and seventy-eight, being section four thousand two hundred eighty-four of the general statutes of one thousand eight hundred ninety-four, relating to uses and trusts, be amended by adding a new subdivision to section eleven of said chapter, to be numbered seventh, so as to read as follows: Beneficial interests of persons. Seventh-For the beneficial interests of any person or persons, when such trust is fully expressed and clearly defined upon the face of the instrument creating it, provided such trust shall not endure for a period longer than the life or lives of specified persons in being at the time of its creation, and for twenty-one years after the death of the survivor of such persons; provided, further, that any and all trusts, which do not permit the free alienation of the legal estate by the trustee so that when so alienated it shall be discharged from all trusts, shall be deemed and construed as heretofore, and shall not be authorized by the provisions of this subdivision. SEC. 2. Chapter eighty-three of the general laws of the state of Minnesota for one thousand eight hundred and ninety-three, and all acts and parts of acts inconsistent with the provisions of this act, are hereby repealed. SEC. 3. This act shall take effect and be in force from and after its passage. Approved March 26, 1897. S. F. No. 243. 'Cities liable for debts of cities. CHAPTER 81. An act to legalize proceedings had under the first (1st) twenty-one (21) sections of chapter one (1) of chapter cluded in said eight (8) of the general laws of eighteen hundred and ninety-five, and to make cities organized thereunder liable for the debts of villages included in cities so organized. 97 C 81 76-M 15 78-NW 867 84-NW 654 97 c 81 402 (n s) 327 Be it enacted by the Legislature of the state of Minne sota: SECTION 1. That all cities in this state heretofore organized or attempted to be organized under the first (1st) twenty-one (21) sections of chapter one (1) of chapter eight (8) of the general laws of eighteen hundred and ninety-five (1895), and now exercising the powers of bodies corporate, are hereby legalized as cities with all the powers, franchises and liabilities of such bodies corporate, as provided by said twenty-one (21) sections of chapter one (1) of chapter eight (8) of the general laws of eigheen hundred and ninety-five (1895), with their boundaries as now actually organized, and all acts performed by any officer or officers of such cities within the scope of the laws of this state are hereby legalized, and cities so incorporated shall become liable for all the debts of villages included in the corporate limits of the |