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SECTION 21. Amendment jo Seiden *87. Penalty for non-payment of taxe as the dow

of sale. 22. Amendment to Seation 92. Conveyance of unredeemed land. 23. Amendment's8 Section 98. How and when sold--advertisement before selo. 24. Amerrimene 28 Section 94. Lands returned for non-payment of taxeshow

and by whom sold. Almendment to Section 99. Purchaser deemed the assignee of the State. Amnendment to Section 104. Duty of County Treasurer.


In stocks"

Be itenacted by the Legislature of the State of Minnesota:

SECTION 1. That section two (2) of an Act entitled an Act to provide for the assessment and taxation of all property in this State, and for levying taxes thereon according to its true value in money, approved March ninth one thousand eight hundred and sixty, shall be amended

so as to read as follows: Definition of

Sec. 2. The terms "real property" and "land” wherever used in this Act, shall be held to mean and include not only the land itself, whether laid out in town lots

or otherwise, with all things contained therein, but also “ Real property" all buildings, structures and improvements, trees and -“ investments other fixtures of whatsoever kind thereon and all rights

and privileges belonging or in anywise appertaining thereto, including all buildings erected, and improvements made on any lands, the title to which is not in this State or the United States. The term “investments in bonds," wherever used in this Act, shall be held to mean and include all moneys invested in bonds of whatsoever kind, whether issued by incorporated or unincorporated companies, towns, cities, townships counties, states, or other corporations, or by the United States, held by persons residing in this State, whether for themselves or as guardians, trustees or agents. The term "investments in stocks," wherever used in this Act, shall be held to mean and include all moneys invested in the public stocks of this or any other state, or of the United States, or in any association, corporation, joint stock company, or otherwise, the stock or capital of which is or may be divided into shares, which are transferable by each owner without the consent of the other partners or stockholders, for the taxation of which no special provision is made by this Act, held by persons residing in this State, either for themselves, or as guardians, trustees or agents. The term “personal property," whenever used in this Act, shall be held to mean and include

First-Every tangible thing being the subject of own. Personal propership, whether animate or inanimate, other than money, erty," what it inand not forming part of any parcel of real property as

cludes herein before detined.

Second The capital stock, undivided profits and all other means, not forming part of the capital stock of every company, whether incorporated or unincorporated, and every share, portion or interest in such stock, profits, or means, by whatsoever name the same may be designated, inclusive of every share or portion, right or interest, either legal or equitable, in and to every ship, vessel or boat, of whatever name or description, used or designed to be used either exclusively or partially in navigating any of the waters within, or bordering on this State, whether such ship, vessel or boat shall be within the jurisdiction of this State or elsewhere, and whether the same have been enrolled, registered or licensed at any collector's office, or within any collection district in this State or not.

Provided, That all improvements made upon lands, the title to which is in this State or the United States. shall be listed as personal property.

The term “money" or "moneys" wherever used in this Act, shall be held to mean and include gold and sil- - Money or ver coin and bank notes in actual possession of solvent moneye,” what It banks, and every deposit which the person owning, hold includes ing in trust or having the beneficial interest therein, is entitled to withdraw in money on demand.

The term "credits," wherever used in this Act, shall be held to mean the excess of the sum of all legal claims “Credito," what

held to mean and demands, whether for money or other valuable thing, or for labor or service due, or to become due to the person liable to pay taxes thereon, including deposits in banks, or within or out of this State other than such as are held to be money as hereinbefore defined by this section, when added together, (estimating every such claim or demand at its true value in money) over and above the sum of legal bona fide debts owing by such person. But in making up the sum of such debts owing, there shall be taken into account no obligation to any mutual insurance company, nor any unpaid subscription to the capital stock of any joint stock company, nor any subscription for any religious, scientific, literary, or charitable purpose; nor any acknowledgment of any indebted

Property ex. empt from taxation

School houses and houses for public worship

ness unless founded on some consideration actually re. ceived and believed at the time of making such acknowledgment to be a full consideration therefor; nor any acknowledgment of debt made for the purpose of diminishing the amount of credits to be listed for taxation; nor any greater amount or portion of any liability as surety, than the person required to make the statement of such credits believes that such surety is in equity bound, and will be compelled to pay, or contribute, in case there be no securities; Provided, That pensions receivable from the United States or from any of them, salaries or pay. ments expected to be received for labor or services to be performed or rendered, shall not be held to be annuitios within the meaning of this Act.

Sec. 2. That section three (3) of said Act be amended so as to read as follows:

Sec. 3. That all property described in this section to the extent herein limited shall be exempt from taxation, that is to say :

First-All public school houses, and houses used exclusively for public worship, the books and furniture therein, and the grounds attached to such buildings necessary for the proper occupancy, use and enjoyment of the same, and not leased or otherwise used with a view to profit. All public colleges, public academies, all buildin 3 connected with the same, and all lands connected with public institutions of learning not used with a view to profit. This provision shall not extend to leasehold estates of real property, held under the authority of any college or university of learning in this State.

Second-Al lands used exclusively as graveyards or grounds for burying the dead, except such as are held by any person or persons, company or corporation, with a view to profit, or for the purpose of speculation in the sale thereot.

Third--All property whether real or personal belong. ing exclusively to the State or the United States.

Fourth-All buildings belonging to counties used for holding courts, for jails, for county offices, with the ground not exceeding in any county ten acres, on which such buildings are erected.

Fifth-All lands, houses and other buildings belonging to any county, township or town, used exclusively for the accommodation or support of the poor.


Public property

County buildings

County or town suip lends

Sixth-- All buildings belonging to institutions of pure- Charitable insti ly public charity, together with the land actually occu- tutions pied by such institutions, not leased or otherwise used with a view to profit, and all moneys and credits appropriated solely to sustaining and belonging exclusively to such institutions, and all lands owned and occupied by agricultural societies not leased or used with a view to profit, not exceeding three hundred and twenty acres. Seventh--All fire engines and other implements used

Fire engines and for the extinguishment of fires, with the buildings used

appartenance exclusively for the safe keeping thereof, and for the meeting of fire companies, whether belonging to any town, or to any fire company organized therein. Eighth.--All market houses, public squares or other

Market houser public grounds, town or township houses or halls, used exclusively for public purposes, and all works, machinery or fixtures belonging to any town, and used exclusively for conveying water to such towns. Ninth-Each individual in this State may hold exempt

Individual prop from taxation personal property of any description of

erty, $100 ex. which such individual is the actual owner, not exceeding empt from taxa one hundred dollars in value ; no person shall be re- tion quired to list a greater portion of any credits than he believes will be received, or can be collected, nor any greater portion of any obligation given to secure the payment of rent, than the amount of rent that shall have accrued on the lease, and shall remain unpaid at the time of such listing ; no person shall be required to include in his statement as a part of the personal property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, which he is required to list, any share or portion of the capital stock or property of any company or corporation, which is required to list or return its capital and property for taxation to the State.

SEC. 3. That section four (4) of said Act be amended so as to read as follows:

Sec. 4. Every person of full age and sound mind, not a married woman, shall list the personal property of Persons of full which he is the owner, and all money in his possession;

age shall list per

sonal property and he shall also list all moneys loaned or otherwise controlled by him as the agent or attorney, or on account of any other person or persons, company or corporation whatsoever, and all moneys deposited subject to his or

der, check or draft, and credits due from or owing by any person or persons, body politic, whether in or out of such county. The property of every ward shall be listed by his guardian ; of every minor, child, idiot or lunatic, having no other guardian, by his father, if liv. ing; if not, by his mother, if living; and if neither father or mother be living, by the person having such property in charge; of every wife by her husband, it of sound mind; if not, by herself; of every person for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whose assets are in the hands of receivers, or every company, firm, body politic or corporate, by the president or principal accounting officers, partner or agent thereof; and the personal property of every non-resident shall be listed by the agent of such non-resident, or by the person having the same in possession, or having the care or control thereof.

Every person required to list property in behalf of

others, by the provisions of this act, shall list it in the Property listed same township in which he would be required to list it by agents and if such property were his own; but he shall list it sepaproperty owned rately from his own, specifying in each case the name of la diferent towns the person, estate, company or corporation, to whom it

belongs, and all real property, and merchants and manufacturers' stock, and all the articles enumerated in the seventh section of this act, and all personal property upon farms, and real property not in towns, shall be returned for taxation, and taxed in the township and towns in which it is situated ; and all other personal property shall be entered for taxation in the township and town in which the person charged with the tax thereon resided at the time the list thereof was taken by the assessor, if such person reside in the county where such property was listed ; and if not, then such property shall be entered for taxation and taxed in the township where situated when listed, anything in this Act to the contrary notwithstanding.

Sec. 4. That section six (6) of said Act be amended Bo as to read as follows:

Sec. 6. Each person required by this act to list property, shall make out and deliver to the assessor, when required, or within ten days thereafter, & statement ver

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