Page images

sold for want of bidders, shall be again advertised and offered for sale by the county auditor at the next subsequent sales by him made under this act, until such lands shall be sold.

Sec. 24. That section ninety-four (94) of said Act be amended so as to read as follows:

Sec. 94. That the auditor of each county, on receiving from the auditor of State, the order for the sale of Lands returned lands within his county as aforesaid, in case the tax, in- for non-payment terest and penalty due thereon shall not have been paid,

of taxes--how

and by whom on or before the fifteenth day of November next ensuing, sold shall forthwith thereafter, cause notice thereof to be advertised four weeks successively, describing the lands in the same manner they are described on the books in his office, in a newspaper published in his county, the list furnished by the auditor of State, in a newspaper printed in his county, if any such there be, and if not, in some newspaper in circulation therein, to all concerned, that if the tax, interest and penalties charged on said list, be not paid into the county Treasury, and the treasurer's receipt therefor produced before the time specified by this Act for the sale of said lands, (which day shall be named in said notice,) that then, and in that case, each tract so as aforesaid delinquent, on which the taxes, interest and penalties may remain unpaid, will, on the second Monday of January thereafter, be exposed for sale at the court house or usual place of holding courts in such county, in order to satisfy such tax, interest and penalties; and the auditor in each county shall on the said second Monday in January, attend at the court house or usual place of holding courts in said county, and proceed to sell the whole of each tract of land as contained in said list, at public auction to the highest bidder; in selling whereof, he shall offer each tract separately, beginning with the first tract contained in said list and so continue on through said list until each tract contained therein, shall be sold.

The county auditor is hereby anthorized to adjourn the sale therein specitied, from day to day until he shall have

May adjourn disposed of or offered for sale each and every tract of

sale from day to land specified in the notice; and the notice of sale re-day quired by said Act to be given, shall set forth that the sale will be so continued. Provided, That nothing in this section shall be so construed as to prevent said aud

itor from offering, in his discretion, any tract of land two or more times at the same sale.

Sec. 25. That section ninety-nine (99) of said Act be amended so as to read as follows:

Sec. 99. That the purchaser of any such lands, his Purchaser deem- heirs or assigns, shall from the day of such purchase, he ed the assignee of taken in all courts as the assignee of the State of Minnethe State

sota; and the amount of taxes, interest and penalties, charged on the said land at the time it was sold, together with all legal taxes afterwards paid thereon by such purchaser, his heirs or assigns, shall operate as a lien on said lands, and may be enforced as any other lien in all cases where any claimant of any lands which may hereafter be sold for the non-payment of taxes under any law of the State, his heirs or assigns, shall recover by action or otherwise the land so sold as aforesaid for taxes, such claimant, his heirs or assigns, shall be liable to refund to the purchaser, his heirs or assigns, the amount of taxes, interest and penalties due to the State on the land when sold, together with all other taxes paid thereon by such purchaser, with interest; to be recovered by action or counter claim, or otherwise as the case may require; and the same shall be required to be paid to the person or persons entitled thereto, before such person or persons shall be evicted or turned out of possession by any claimant recovering, by action, the land sold for taxes; Provided, That a tax deed shall be prima facia evidence in cases of a legal and valid title in the party holding the same, or his assigns.

SEC. 26. That section one hundred and four (104) of said Act be amended so as to read as follows:

Sec. 104. That the county treasurers of the respective

counties in this State, shall, on or before the first day of Duty of County May, one thousand eight hundred and sixty, prior to Treasurer

which time no distress or levy shall be made for the collection of the taxes of one thousand eight hundred and fifty-nine, as prescribed by statute heretofore existing, make his returns to the county auditor of his county as prescribed by this Act. And the county auditors of the respective counties, shall return the same to the auditor of State as prescribed by this Act, and the same proceedings shall be had for the sale of property and the collection of said taxes as is prescribed for the collection of taxes levied under the provisions of this Act; and the

redemption of all lands heretofore sold for delinquent taxes shall be made under and in pursuance of the provisions of this Act, and the several county treasurers shall be liable in the same manner for moneys so recieved by them as for any other moneys received pursuant to the provisions of this Act; and the county auditors are hereby authorized and empowered to assign any certificate of tax sale, and to convey and transfer to any party, all the right title and interest which his county has acquired in or to any real property by virtue of any tax sale, upon payment of the amount for which said land was bid off, and all subsequent taxes, interest and penalty which have accrued thereon, and such assignment and transfer shall vest in the party paying the same, all the right, title and interest which the county has acquired by virtue of any levy and sale for taxes.

Approved March 12th, A. D. 1861.

CHAPTER II. in lot to amend An Act Prescribing the Duties of

County Auditors. SECTION 1. Amendment to Section 8 of the Act approved March sixth, one thousand

eight hundred and sixty. Who deemed eligible to office. 2. Amendment to Section 14. When to make return of assessment roll. 3. Amendment to Section 17. Duty of Auditor and Treasurer in transfer of

land in certain cases.
4. Amendment to Section 21. Auditor to settle with Treasurer in February and

Amendment to Section 22. Auditor to keep account with each township,

city, village or school district, and give order on Treasurer for taxes

collected due each. 6. Amendment to Section 32. Lien of State thereon for taxes then due shall be

7. Amendment to Section 88. Lands offered and not sold to be forfeited to

the State.
Amendment to Section 39. Lands forfeited to the State may be redeemed.
Amendment to Section 42. Sale void if erroneously made.
Amendment to section 44. County Auditors' fees in certain cases.
Amendment to Section 46. To transfer lands on duplicate to names of pur-

chasers at tax sale---penalty for neglect.
12. Amendment to Section 47. Delinquent list to be published-time when.
18. Amendment to Section 49. Duty of Auditor to compare the list with dupli-

cate before publication.
Anendment to Section 50. Duty in case of neglect to publish delinquent

Act to take effect.

[ocr errors]


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

SECTION 1. That section eight (8) of an Act prescribing

Who deemed eligible to office

the duties of county auditors, and approved March 6th, 1860, be amended so as to read as follows:

Sec. 8. No judge of the supreme court or of the district court, county commissioner, county surveyor or county treasurer, shall be eligible to the office of county auditor.

SEC. 2. That section fourteen (14) of said Act be amended so as to read as follows:

Sec. 14. The county auditor shal) annually, on or be

fore the first Monday of May, make out and deliver to When to make the assessor an assessinent roll of all lands and town lots return of assess within his county, which are found from his knowledge,

or from the certificate of the Auditor of State, to have become subject to taxation, and which have not been appraised for that purpose, directing such assessor to assess the same, and make return thereof to him on or be fore the first Monday of August ensuing.

Sec. 3. That section seventeen (17) of said Act be amended so as to read as follows:

Sec. 17. When the transfer of any land or town lot, Transfer of land or any part thereof, shall become necessary by reason of in certain cases a sale or conveyance by deed, and such conveyance shall

be for the entire tract or lot, or part thereof, as charged on the duplicate, such transfer shall be made by the county auditor, upon presentation of such deed by the purchaser or his agent; and in case such conveyance shall be for less than the whole tract or lot, or part thereof, as charged on the duplicate, said county auditor shall transfer the same whenever the seller and purchaser shall agree thereto in writing, signed by them, or personally before the auditor shall agree upon the amount of valuation to be transferred therewith; but if the seller and purchaser cannot agree as to the amount of valuation to be transferred, the auditor shall place said portion of land or lot on the list, to be by him made according to the sixteenth section of this act; and the value thereof shall be ascertained and returned by the assessor in the same time and manner of other lands contained in said list. And such auditor shall indorse on all deeds (purporting to be deeds of conditional or unconditional conveyance of real estate,) which may be presented to him for transfer, the evidence in writing, with his signature thereto, of the proper entry of such transfer having been made according to law, in his office, unless the same shall be

for lands not entered for taxation on the books of the county auditor, in which case he shall endorse thereon, “pot entered for taxation," and it shall be the duty of each register of deeds, before recording such deeds, to require the endorsement to be made as aforesaid, at the expense of the party interested; Provided, That if the county auditor shall be satisfied that the proportion of the valuation so agreed to be transferred is greater than the proportional value of the land or lot to be transferred therewith, and that such agreement was made by collusion of the parties, and with a view fraudulently to evade the payment of any taxes which might be legally assessed on the entire tract or lot, he may refuse to make such transfer; and when any such transfer has already been procured by such fraudulent agreement, the same shall be cancelled by the auditor, and the land or lot so transferred shall be charged with taxes in the same manner as though said transfer had not been made.

And the auditor shall at the same time ascertain whether or not all taxes are paid on the land or real property whether all tax..

Shall ascertain described in said deed or deeds, and shall enter upon are paid Baid deed, also over his signature the words “taxes paid," or “ taxes not paid," as the case may be, and when the entry “ taxes not paid " is so made upon any deed, the register of deeds, when such deed is presented for filing, and to be recorded, shall refuse to receive or record the same, and any violation of the provisions of this section by the register of deeds shall be deemed a misdemeanor; and upon the conviction thereof, such party shall be punished by a fine not exceeding one hundred dollars.

SEC. 4. That section twenty-one (21) of said Act be amended so as to read as follows:

Sec. 21. The county auditor shall attend at his office on or before the last day of February, and also on or be- Treasurer-time fore the 10th day of October, annually, to make settle when ment with the treasurer of his county, and ascertain the amount of taxes with which such treasurer is to stand charged; and the auditor shall, at each February settlement, take from the duplicate previously put into the hands of the treasurer for collection, a list of all such taxes as such treasurer shall have been unable to collect, therein describing the property on which said delinquent taxes are charged, as the same is described on such duplicate, and shall note thereon in a marginal column, the

Settlement with

« PreviousContinue »