section twenty-two of an act entitled "an act to provide for county organization and government," approved February 28th, 1860. SEC. 3. This Act shall take effect from and after its passage. Approved March 2d, A. D. 1861. CHAPTER XXXV. An Act Relative to the Finances of the County of SECTION 1. County commissioners authorized to issue bonds-for what purpose. Be it enacted by the Legislature of the State of Minnesota: Commissioners sue bonds-for what purpose SECTION 1. That the county commissioners of the county of Ramsey, be authorized to issue the bonds of said authorized to iscounty, bearing interest at the rate of seven per cent. per annum, for the first indebtedness of the county, except for the bonds heretofore illegally issued for the Fort street improvement, which said bonds so issued or any part thereof, the county commissioners, with the consent of the holders thereof, are authorized to cancel and to issue others instead, bearing seven per cent. per annum interest, for the amount of sixty per cent. of the original bonds and the unpaid interest thereon. Further powers SEC. 2. Said county commissioners are also authorized to issue bonds bearing seven per cent. interest per of commissioners annum to raise money to defray current expenses of the county, Provided however, That no more than ten thou Repeal of former acts sand dollars shall be outstanding in such bonds at any one time, nor shall any bonds be issued except upon proper vouchers and to pay the actual indebtedness of the county, or to raise money for that purpose. an act SEC. 3. Section seventeen of an act entitled " to authorize the county of Ramsey to issue bonds," approved March 6th, 1860, is hereby repealed. SEC. 4. This Act shall take effect from and after its passage. Approved March 8th, A. D. 1861. CHAPTER XXXVI. An Act to Remit forty-four per cent. of the State Tax for the County of Wabashaw, for the year One Thous and Eight Hundred and Sixty, and to Legalize the Assessment in said County. Treasurer 5. Act, when to take effect. Be it enacted by the Legislature of the State of Minnesota: SECTION 1. That the county treasurer of Wabashaw county is hereby authorized and required to remit fortyDuty of County four per cent. of the State tax, as shown in the duplicate of real estate in his hands for the year one thousand eight hundred and sixty, and in all cases where the full amount of State taxes has been paid for the year one thousand eight hundred and sixty, the said treasurer is required to return forty-four per cent. of the taxes on real estate so paid, to the person or persons who have paid the same. SEC. 2. The assessment of all lands and property in said county of Wabashaw for the year one thousand eight hundred and sixty and the levy of the same, and all pro ceedings in relation to said tax are hereby declared to be Assessment delegal and valid, any omissions and irregularities in said clared to be legal proceedings to the contrary notwithstanding; Provided nevertheless, That the county auditor of Wabashaw_county is hereby authorized and required forthwith to assess the city of Wabashaw for the year one thousand eight hundred and sixty, and make report to the board of county commissioners of said county, on the first Monday of March, one thousand eight hundred and sixty-one; and the said board of county commissioners shall forthwith make any correction which they may deem necessary, without lowering the aggregate of said assessment; and the county auditor shall immediately make out and place in the hands of the county treasurer the tax roll for said city of Wabashaw. Extension of SEC. 3. The time in which said treasurer of the county of Wabashaw is required to make his return to the time State Treasurer is hereby extended to the fifteenth day of May, one thousand eight hundred and sixty-one, and said treasurer shall not distrain any goods or chattels, nor add any interest or penalties for the non-payment of taxes, until the fifteenth day of April, one thousand eight hundred and sixty-one. ing taxes SEC. 4. The county auditor and the county board of equalization of the county of Wabashaw for the year one How to be govthousand eight hundred and sixty-one, in equalizing tax-erned in equalixes, and in making out duplicates as prescribed in section forty-one, of chapter one, 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 guided and governed by the valuation and per centage hereinbefore ordered, in the same manner and with the like effect as if the same had been ordered by the state board of equalization. SEC. 5. This Act shall take effect and be in force from and after its passage. Approved February 25th, A. D. 1861. what purpose CHAPTER XXXVII. An Act to Authorize the Commissioners of the Counties of Scott, Washington, Anoka, Fillmore, Houston, Carver and McLeod to issue Bonds to Fund the Debts of said Counties. SECTION 1. County Commissioners of said counties authorized to issue bonds-for what purpose. 2. Commissioners authorized to pledge the faith of said counties by said bonds for the redemption thereof. 8. Act, when to take effect. Be it enacted by the Legislature of the State of Minnesota: SECTION 1. That the board of county commissioners of the counties of Scott, Washington, Anoka, Fillmore, Commissioners Carver, Houston and McLeod, are hereby authorized and authorized to is empowered to issue county bonds to be known as "fund sue bonds-for bonds" in exchange for, and in lieu of, the floating warrants, orders and notes issued by said counties, prior to the first day of January, one thousand eight hundred and sixty-one (A. D. 1861). Said bonds shall bear interest at a rate not exceeding seven per cent. per annum, and shall be made payable at any time not less than five years from the date thereof, Provided, That the commissioners of Fillmore and Houston counties shall not issue said bonds, until the subject has been submitted to the voters of said counties, at some general or township election, (after first giving at least ten days notice by posting three notices in each township therein), and approved by a majority voting thereon. Further duties of commissioners SEC. 2. The said commissioners are hereby authorized and empowered to pledge the faith of the said counties by said bonds, for the payment thereof. Said bonds shall be signed by the chairman of said board of commissioners and countersigned by the auditor of said counties, and shall be sealed with the seal of said counties, and the county auditors of said counties may, when authorized by said board of commissioners, draw warrants on the county treasury for the amount of interest dae on said fund bonds, from the interest fund in the treasury. SEC. 3. This Act shall take effect and be in force from and after its passage. Approved March 1st, A. D. 1861. CHAPTER XXXVIII. An Act Authorizing the Sale of Lands in the County of Be it enacted by the Legislature of the State of Minnesota: er-assessment of taxes to be valid SECTION 1. The treasurer of the county of Benton is hereby authorized and required to advertise all lands in said county returned for the delinquent taxes of the year eighteen hundred and fifty-eight, and upon which said Duty of Treasurtaxes remain unpaid, at the time for first publishing such advertisement, and sell the same on the first Monday in July next, and the next succeeding days. The advertisement and sale thereof to be made in accordance with, and subject to the requirements of, and all subsequent proceedings in regard thereto, to be conducted in the manner prescribed by the statutes now in force in this State, applicable to the advertisement, sale and redemption of lands sold for taxes. The assessment of said taxes, and ail sales and other proceedings made in pursuance of this Act shall be as valid and binding as if the same had been made in accordance with the provisions of the laws in force at the time the same should have been performed. SEC. 2. At any time after the passage of this Act, purchasers of lands at the tax sales of eighteen hundred |