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XXXVIII.-Authorizing sale of lands in the county of Benton,

on which the taxes for the year 1858, remain
unpaid,

281

XXXIX.—Authorizing county surveyor of Le Sueur county

to transcribe the record of town plats of said

county, -

. 282

XL.-Relating to the town of La Crescent,

284

XLI.-To vacate the town of Woodstock, in the county

of Stearns,

284

XLII.-To vacate the town plat of the town of Somerset,

285

XLIII.–Vacating Nolan's Addition to the town of High

Forest, in Olmsted county, -

285

XLIV.-To consolidate the towns of Duluth and Portland

in St. Louis county, Minnesota,

. 286

XLV.–To vacate the town plat of the town of Winneba-

go, in Stearns county, Minnesota, -

287

XLVI.--To authorize the supervisors of the town of Inver-

grove to levy a tax to pay the town expenses

for the year 1861, -

288

XLVII.- Relating to the grading certificates of Main street,

in the town of Henderson,

- 289

XLVIII.--To amend the charter of the city of Winona, 291

XLIX.-To amend an act entitled "an act to amend an act

entitled an act to incorporate the city of Still-

water,"

293

L.-To amend an act entitled "an act to incorporate

the city of Red Wing,” approved March 10th,

eighteen hundred and fifty-seven,

297

LI.- To amend an act entitled "an act to incorporate

the city of Red Wing,” approved March 14th,

eighteen hundred and fifty-seven,

297

LII.-To amend an act entitled "an act to incorporate

the City of Rochester,"

298

LIII.- To repeal the charter of the city of Shakopee, 299

LIV.-To amend an act entitled an act to incorporate the

city of Ilastings, approved March 7th, 1857, 300

LV.-To amend an act entitled an act to amend the char-

ter of the city of St. Paul,

300

LVI.-To amend an act' entitled an act to amend the char-

ter of West Saint Paul,

302

LVII.-To amend an act entitled “ an act to amend an act

entitled an act to incorporate the city of Saint

2

Anthony, approved March 10th, 1860, - 303

LVIII.-To amend an act to incorporate the city of Roches-

ter,

306

LIX.-To change the name of certain persons,

- 307

LX.-To change the name of Levi Doble to that of Bud-

dington Doble,

307

LXI.-To change the name of Lafayette IIeath to that of

Lafayette Pewtherer,

308

LXII. To change the name of Charles Fly,

· 308

LXIII.-For the establishment and better regulation of the

common schools of the city of Winona. 309

LXIV.-For the relief of joint school district number one

of the towns of Excelsior and Chanhassan, in

Hennepin and Carver counties,

321

LXV.-For the relief of school district number one, in the

town of Bloomington, Hennepin county, and

Legalizing the tax assessed therein for building

a school house,

321

LXVI.-To amend an act entitled an act for the removal of

the State Bank of Minnesota, approved March

12th, 1860.

322

LXVII.—To authorize the Farmer's Bank of Garden city to

dispose of its bank note plate,

324

LXVIII.—Supplementary to an act entitled "an act to amend

an act entitled 'an act for the removal of the

State Bank of Minnesota,

approved March

12th, 1860, -

325

LXIX.-Providing for the adoption of George W. Johnson,

by Charles Pfeiffer and Henriette, his wife, 326

LXX.—To legalize the organization of the First Presbyteri-

an Church of St. Anthony, and to change the

name thereof,

327

LXXI.-To allow the trustees of the Minnesota Seminary

to occupy. the north half of the public square

in Wasioja, for educational purposes,

327

LXXII.—To authorize the clerk of the district court of the 6th

judicial district and county of Sibley to tran-

scribe the records of his office,

328

LXXIII.-For the protection of the bridge across Rum river,

at Anoka, in the State of Minnesota,

- 329

LXXIV.-To amend an act entitled an act to incorporate the

St. Paul Water Company, approved May 23d,

1857,

330

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GENERAL LAWS

MINNESOTA.

PASSED AND APPROVED AT TIE THIRD SESSION OF TUR STATE LEGISLATURE, JOMNEXOING

JANUARY EIGHTI, ONE TEOUSAND RIGHT HUNDRED AND SIXTY-ONE, AND TRBUIXA
TING XARCH EIGHTH, ONE BOCSAND EIGHT BOXDRED AND SIXTY-ONE

CHAPTER I.

An Act to amend An Act to provide for the Assessment

and Taxation of all Property in this State, and for
Levying Taxes thereon according to its true valuě in
money.

8JCTION 1. Amendment to Section 2 of the Act approved March ninth, one thousand

eight hundred and sixty. Investments in bonds and stocks--money and

personal property to be taxed-definition of terms.
2. Amendment to Section 3, in relation to property exempt from taxation.
8. Amendment to Section 4. Persons of full age shall list personal property &o.

Amendment to Section 6. Each person to make statement, verified by oath,

of all personal property, money, &c.
Amendinent to Section 7 To fix value on personal property, valuation of-

what shall be set forth in the list.
6. Amendment to Section 25. Duties of Assessors.
7. Amendment to Section 27. Assessor to make annual return in tabuiar form.

Amendment to Section 29. Assessor to make biennial return.
Amendment to Section 35. County Auditor to report annually to state Au-

ditor, a statement of the aggregate value of taxable property in his county
10. Amendment to Section 86. Failure to collect, judgment at law.

Amendment to Section 85. Stateinent to State Auditor biennially.
Amendment to Section 39. Rules to govern boardsbiennial meeting of the

State Board-who shall constitute the State Board.
18. Amendment to Section 48. Duty of County Auditor.

Amendment to Section 54. Duties of Presidents, and Cashlers of Banks

inanner of listing property.
15. Amendraent to Section 56. Definition of terms.
16. Amendment to Section 57. Duty of President and Cashier.
17. Amendment to Section 60. Bankers, brokers, and stock jobbers to make

report-time when.
18. Amendinent to Section 61. Duty of Auditor concerning banks and bankers,
19. Amendment to Section 02. Duty concerning false statements and failure to

list
20. Repeal of Section 64

12.

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