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BUCTION 91. Amendment to Section 87. Penalty for DOD-payment of taxe at the clow

of sale.

Amendment to Seetion 92. Conveyance of unredeemed lood.
28. Amendrerit'io Section 98. How and when sold--advertisement before salo.
24. Ameriment 10 Section 14. Lands returned for non-payment of taxes_bow

ang by, whom sold.

Alvendnent to Section 99. Purchaser deemed the assiguee of the State. 26.. Amnendment to Section 104. Duty of County Treasurer.

Definition of

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Be it enacted 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 ac-
cording to its true value in money, approved March ninth
one thousand eight hundred and sixty, shall be amended
so as to read as follows:

Sec. 2. The terms "real property" and "land" wher-
ever 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 improve-
ments made on any lands, the title to which is not in
this State or the United States. The term “invest-
ments 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 Uni-
ted 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 in-
vested 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 trans-
ferable 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 guar-
diang, trustees or agents. The term “personal property,
whenever used in this Act, shall be held to inean and


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 herein before detined.

Second—The capital stock, undivided profits and all other means, not forming part of the capital stock of erery company, whether incorporated or unincorporated, and every share, portion or interest in such stock, protits, 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 solveut moneys," ahat 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 Credite," what 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

held to mean

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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 acknowl-
edgment to be a full consideration therefor; nor any
acknowledgment of debt made for the purpose of dimin-
ishing 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-AI public school honses, 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--AU 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 wale 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 ottices, with the ground not exceeding in any county ten acres, on which such buildings are erected.

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


Public property

County huildings

County or town suplands

erty, $100 ex.

SirthAll 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 protit, not exceeding three hundred and twenty acres. Seventh--All fire engines and other implements used

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

appartenancer 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 houses pnblic 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 which such individual is the actual owner, not exceeding opt 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 honds, 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 Personer of tube which he is the owner, and all money in his possession ;

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 moneva deposited subject to his or

age shall llat per

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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, it living; and if neither
father or mother be living, by the person having such
property in charge; of every wite 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

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

the person, estate, company or corporation, to whom it
belongs, and all real property, and merchants' and man-
ufacturers' 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 re-
turned 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 en-
tered for taxation and taxed in the township where situ-
ated when listed, anything in this Act to the contrary

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 prop
erty, shall make out and deliver to the assessor, when
required, or within ten days thereafter, 8 statement ver-

in different towns

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