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several reasons assigned by such treasurer why such taxes could not be collected ; and such last mentioned list shall be signed by the treasurer, who shall testify to the correctness thereof, under oath or affirmation, to be adininistered by the auditor; and in making such list, the delinquencies of each township shall be kept separate and distinct; and after deducting the amount of taxes so returned delinquent and the collection fees allowed the treasurer, from the several taxes charged on the duplicate, in a just and ratable proportion, the treasurer shall be held liable for the balance of such taxes; and the auditor shall certify in the manner required by law, the balance due to the State, the balance due to the county, the balance for road purposes, and the balance due to thu) townships, and shall forth with record such list of delinquencies in his office.
Sec. 5. That section twenty-two (22) of said Act be amended so as to read as follows:
Sec. 22. The county auditor shall open an account with each township, city, incorporated village or school
district in his county, in which, immediately after his To koep account semi-annual settlement with the county treasurer in each
year, he shall credit each township, city, incorporated ship, village, etc.
village, or school district with the net amount so collected for the use of any such township, village or district ; and on application of any township, city, village or school treasurer, the auditor shall give him an order on the county treasurer for the amount then due to such township, city, village or school treasurer, and shall charge them respectively with the amount of such order; Provided, that the person so applying for such order shall deposit with the auditor a certificate from the clerk of the township, city, village or district, stating that such person is treasurer of such township, city, village or district, duly elected or appointed, and that he has given bond according to law.
Sec. 6. That section thirty-two (32) of said Act be amended so as to read as follows:
Sec. 32. Upon the sale of any land or town lot for Rights guarantied delinquent taxes, the lien which the State has thereon purchaser
for taxes then due, shall be transferred to the purchaser at such sale, and if such sale should prove to be invalid, on account of any irregularity in the proceedings of any officer having any duty to perform in relation thereto,
with each town
the purchaser at such sale shall be entitled to receive from the proprietor of such land or lot the amount of taxes and penalty and interest legally due thereon, and the amount of taxes paid thereon by the purchaser subsequent to such sale; and such land or lot shall be bound for the payment thereof.
Sec. 7. That section thirty eight (38) of said Act be amended so as to read as follows:
Sec. 38. Every tract of land and town lot offered for sale by the treasurer as hereinbefore provided, and not
Lands not sold to sold for the want of bidders, shall be, and the same is
be forfeited to hereby declared to be forfeited to the State of Minnesota; the State and thenceforth all the right, title, claim and interest of the former owner or owners thereof, shall be considered as transferred to and vested in said State, to be disposed of as the Legislature may by law direct; and the county auditor shall annually return by his treasurer, a separate list of all lands or town lots so forfeited, with the description thereof and the amount of tax due thereon, to the Auditor of State.
Sec. 8. That section thirty-nine (39) of said Act be amended so as to read as follows:
Sec. 39. If the former owner or owners of any tract of land or town lot, which may be forfeited as aforesaid, Lands forfeited shall, at any time before the State shall have disposed of may be redeemed such land or lot, pay into the county treasury of the county in which such land or lot may be situated, all the taxes and penalties thereon at the time of such forfeiture, together with the taxes and penalties which have since accrued on such land or lot, (which sum shall be ascertained and certified by the auditor,) the State shall in such case relinquish to such former owner or owners, all claim to such land or lot; and the county auditor shall then re-enter such land or lot on his duplicate, with the name of the proper owner or owners.
Sec. 9. That section forty-two (42) of said Act be amended so as to read as follows:
Sec. 42. If the taxes charged on any land or lot be regularly paid, and such land erroneously returned de
Sale void if er linquent and sold for taxes, the sale thereof shall be void; roneously made and the money paid by the purchaser at such void sale shall be refunded to him out of the county treasury, on the order of the county auditor; and the county auditor shall retain the same in his next semi-annual settlement,
and charge the State treasury therewith, in said settle ment.
Sec. 10. That section forty-four (44) of said Act be amended so as to read as follows:
Sec. 44. The fees of the several county auditors for
transfer of real estate for taxation, shall be twenty-five Tees in certain cents, where the property transferred is included in one
title, whether by deed of conveyance, decree in chancery, or other assurances of title.
Sec. 11. That section forty-six (46) of said Act be amended so as to read as follows:
Sec. 46. Every county auditor hereafter delivering
any certificate of purchase of forfeited lands, or other Shall transfer on
lands, sold for taxes, shall immediately, on his duplicate, his duplicate to transfer the same to the name of the purchaser, charging name of purcha- the sum of twenty-five cents, which shall be considered ser-penalty for neglect
part of the expenses of the sale. And if any county auditor shall neglect to make such transfer, he shall be liable to an action by any person injured thereby, as for neglect of official duty.
SEC. 12. That section forty-seven (47) of said Act be amended so as to read as follows:
Sec. 47. The auditors of the several counties in this State shall cause the list of the delinquent lands in their
respective counties to be published, at least four weeks Dellnquent list to between the third Monday of March and the third Monde published- day of May in each year, in some newspaper published time when
in their respective counties, if any be published therein, and if none be published therein, then in some newspaper published in the adjoining county, and if no paper is published therein, then in some paper having general circulation in such county, to which list there shall be attached a notice that the whole of the several tracts or town lots in said list contained, or so much thereof as will be necessary to pay the taxes and penalty charged thereon, will be sold at the court house in such county, on the first Monday in June next thereafter, by the county treasurer, unless such taxes and penalty be paid before that time.
Sec. 13. That section forty-nine (49) of said Act be amended so as to read as follows:
Sec. 49. Immediately before advertising such list of delinquent lands and lots, it shall be the duty of the county auditor to compare the same with the duplicato,
and strike therefrom all lands or town lots upon which to compare list the taxes, interest and penalty of the preceding year, with duplicato with the taxes of the current year, shall have been paid, and proceed to advertise the remainder as herein prescribed.
Sec. 14. That section fifty (50) of said Act be amended so as to read as follows:
Sec. 50. In all cases where any county auditor, by inadvertance and mistake, shall have this year omitted, Duty in cape of or in any future year shall omit to publish the delinquent reglect to publish list of his county, according to the requirements of this Act, it shall be his duty, in case the taxes and penalty with which the lands and town lots therein stand charged, shall not have been paid before the time of advertising the delinquent list of the next succeeding year, and also the taxes of the current year, the auditor shall advertise, certify, record and publish the same as a part of the delinquent list according to the provisions of this Act.
SEC. 15. This Act shall take effect from and after its passage.
Approved March 12th, A. D. 1861.
An Act to Amend an Act Prescribing the Duties of
Amendinent to Section 8 of the Act approved March ninth, one thousand
eight hundred and sixty. To settle with Auditor-time when.
post notices of taxes assessed-shall attend in townships to receive taxes.
failure go to do, declared a felony.
SECTION 9 Amendment to Section 87. Delinquent tax sale made annually on the are
Monday of June. 10. Amendment to Section 88. Settlement between auditor and treasurer
when to be made. 11. Amendment to Section 44. Required to publish amount of money in treas ury-time when
- liability is statement be false. 12. Section 47 of said Act repealed.
To settle with Auditor-time when
Be it enacted by the Legislature of the State of Minnesota:
SECTION 1. That section eight (8) of an Act to pre scribe the duties of county treasurer, approved March ninth, one thousand eight hundred and sixty, be amended so as to read as follows:
Sec. 8. That on the last day of February and tenth day of October in each year the treasurer shall exhibit his accounts since the last settlement, balanced to said day, to the board of commissioners and county auditor, and in the event of the board of commissioners not being in session, then to the county auditor alone, showing all the moneys received and disbursed by him since his last settlement, and the balance remaining in his hands. The books, accounts and vouchers of the treasurer, and all moneys remaining in the treasury, shall at all times be subject to the inspection and examination of the board of county commissioners, or any committee thereof.
Sec. 2. That section twelve (12) of said Act be amended so as to read as follows:
Sec. 12. That the county treasurer shall, on the last To settle with Board of Com. day of February and on the tenth day of October in each missioners–time year, make settlement with the board of commissioners, when
or with the the county auditor of his county, and at such settlement in February return to said auditor the tax duplicate for the current year, showing the amount which remains unpaid thereon.
SEC. 3. That section twenty-two (22) of said Act be amended so as to read as follows :
Sec. 22. That the county treasurer shall, on the last Shall deliver all
day of February, and tenth day of October in each orders received year, deposit with the auditor of his county all orders
on the treasury by him redeemed, and take the auditor's receipt therefor. And the county treasurer shall imme diately after receiving from the auditor of his county a
duplicate of the taxes assessed upon the property of such Publish and post county, cause notices to be posted up in three places in
each township throughout the county, one of which shall be the place of holding elections in the township, and