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CHAPTER XLV.

An Act to Vacate the Town Plat of the Town of Winne

bago, in Stearns County, Minnesota.

SECTION 1. Vacation'of the town of Winnebago.

2. Repeal of former acts.
8. Duty of Register of Deeds of Stearns county.
4. Act, when to take effect.

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

Repeal of former

Section 1. That the town plat of the town of Winnebago, in Stearns county, Minnesota, as on file and of Vaoation of too record in the office of the register of deeds in said county

town of Winne

bago of Stearns, and the streets, lots, and blocks in said town according to said plat be, and they are hereby declared vacated and annulled.

Sec. 2. Chapter eight (8) of the session laws of the State of Minnesota, for the year A. D. 1858, approved the acts third (3d) day of March a. D. 1858, entitled "an act to incorporate the town of Winnebago,” is hereby repealed.

Sec. 3. The register of deeds for said Stearns county Duty of Register is hereby authorized and empowered to place upon the of Deeds records of his office, a duly certified copy of this Act.

SEO. 4. This Act shall take effect and be in force from and after its passage.

Approved March 6th, A. D. 1861.

CHAPTER XLVI.

An Act to Authorize the Supervisors of the Town of

Invergrove to Levy a Tax to pay the Town Expenses for the Year 1861.

SBOTION 1. Supervisors authorized to levy a tax.

2. Duty of Treasurer.
8. Act, when to take effect.

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Be it enacted by the Legislature of the State of Minnesota: Who authorized Section 1. The supervisors of the town of Invergrove, to levy a tax

Dakota county are hereby authorized to levy a tax of three inills on the dollar of the valuation as assessed on the assessment roll of one thousand eight hundred and sixty.

Seo. 2. When the supervisors shall make out the tax Duty of Treasur. list, they shall place the same in the hands of the town

treasurer, and he shall proceed to collect the same in the same manner that state and county taxes are collected, and return all delinquent taxes to the county treasurer, by the first day of May, one thousand eight hundred and sixty-one, to be by him collected in the same manner that other delinquent taxes are collected.

SEC. 3. This Act shall be in force from and after its passage, and only apply to the year one thousand eight hundred and sixty-one.

Approved March 6th, A. D. 1861,

CHAPTER XLVII.

An Act Relating to the Grading Certificates of Main

Street, in the Town of Henderson.

SECTION 1. To whom certificates remaining unpaid, delivered-to assess and levy said

certificates, on whom.
2. Tax list to be published.
8. When and where said sale to be held.
4. Each lot to be offered separately.
b. Marshal to deliver certificate of purchase-when lots may be redeemed.
6. Certificates to bear interest.
7. Duty of Marshal if lots not redeemed.
8. Act, when to take effect.

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

To whom certifi.

levy said certifcates, on whom

SECTION 1. All certificates remaining unpaid at the time of the passage of this Act, that have been issued to cates remaining any person or persons by the town council of the town of unpaid delivered Henderson, pursuant to the act of the 9th of August 1858, to assess and incorporating said town, for grading main street in said town, which grading became chargeable to certain lots on said main street by the provisions of said act, may be delivered to the town council of said town by the owners of said certificates within three months from the passage of this Act. And the said town council shall immediately upon receiving such certificates, make out a list of the lots chargeable with the payment of the same respectively, together with the names of the owners of such lots, if they shall be known, and assess and levy said certificates upon the lots chargeable therewith respectively; and such list shall be immediately copied by the recorder of said town into a book provided for that purpose; setting opposite to each lot mentioned in the list, such sum or sums as may have been assessed and levied

the same respectively, which copy shall be designated a tax list; and to it shall be appended a warrant signed by the mayor and recorder of said town, and sealed with the corporate seal of the town, directed to the marshal, requiring and commanding him to collect the assessment

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Tar list to be published

on said list in the manner hereinafter prescrided, and make due return of the same to the town council.

Sec. 2. On the receipt of the tax list and warrant mentioned in the last section, by the marshal, he shall give sixty days notice thereof in the official paper of said town; such notice shall give an accurate description of each lot assessed on the tax list, and the name of the owner thereof, if he shall be known, and the name of the owner of the certificate from which the assessment was made ; and such notice shall specify, that if the assessments on the lots mentioned in the tax list shall not be paid within ninety days from the first publication of the same, the lots upon which the assessments remain unpaid, will be sold at public auction at the time and place therein to be specified, for the payment of the assessments upon the same and cost of collection.

Sec. 3. On the day and at the place mentioned in the When and where said sale to be

marshal's notice, he shall commence by public auction, beld

the sale of all lots upon which the assessinents shall remain unpaid, and continue the sale from day to day until the whole of such lots shall be disposed of. The marshal, immediately after such sale shall be closed, return the tax list and warrant to the town council, with a full statement of his doings thereon, together with the proceeds of the sale; and the marshal shall receive for such sale the same fees as are allowed to him for the sale of lands for taxes, by the act of the 9th of August, 1858, incorporating the town of Henderson.

Sec. 4. When a sale shall take place as prescribed in Each lot to be of- the last section, the marshal shall offer each lot separatefered separately ly, and strike the same off to the highest bidder for cash,

Provided, That the owner of the certficate assessed upon any lot so offered, may bid upon the same, and it the lot shall be struck off to him, his certificate shall be deem ed a payment of such bid, so far as the amount of the certificate may go.

Sec. 5. Upon the sale of any lot as herein provided, Who to deliver the marshall shall make and deliver to the purchaser certificates-time thereof a certificate such as is provided for in the 12th for redenuption section of the Sth chapter of said act incorporating the town of Henderson;

lots so sold

may

be redeemed within one year, in accordance with the provisions of the 14th section of the 5th chapter of said act.

Sec. 6. All certificates of sale given by the mar

and any

terest

When lots not re

shal shall bear interest at the rate of twelve per cent. What rate of inper annum.

Sec. 7. At the expiration of one year from the time of the sale of any lot under the provisions of this Act, deemed how disif the same shall not have been redeemed, the marshal posed of who sold the same, or his successor in office, shall make and deliver a good and sufficient deed thereof to the holder of the certificate of sale of such lot.

SEC. 8. This Act shall take effect and be in force from and after its passage.

Approved March Sth, A. D. 1861.

CHAPTER XLVIII.

An Act to Amend the Charter of the City of Winona.

SECTION 1. City Council to ascertain the amount of taxes necessary to be raised for city

purposes-duty of City Recorder.
2. Manner of assessing and collecting taxes.
8. To deliver over to the County Treasurer the list of delinquent taxes-duty of

Treasurer.
4. Duty of Assessor.
5. All acts inconsistent with this Act, are hereby repealed.
6. Act, when to take effect.

amount of taxes

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

SECTION 1. It shall be the duty of the city council of the city of Winona, to determine on or before the first day of August in each year, the amount of taxes and Who to ascertain assessments, both general and special, necessary to be-duty of City raised for city purposes, for the then current year. And it Recorder shall be the duty of the city recorder to transmit to the auditor of Winona County, on or before the first day of September of each year, a statement of the amount of tax so determined to be raised for city purposes. And the same shall, by said auditor, be assessed and levied upon the tax duplicate against all property, both real and personal, within the city of Winona, subject to such tax

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