thereof, including all improvements and structures thereon. The assessor shall also determine and enter in separate columns the value of all structures and the value of all other improvements upon each tract or lot, and the number of acres of cultivated and improved land.

SEC. 11. That section forty-seven (47) of said act of one Section 47 thousand eight hundred and seventy-four (1874), as amended amended. by section fifteen (15) of said act of one thousand eight hundred and seventy-five (1875), be and the same is hereby amended by striking out the last two words, "liable and," in the ninth (9th) line.

SEC. 12. That that part of section sixty-nine (69) of said act preceding the first subdivision, be and the same is hereby amended so as to read as follows:

amended, re

Sec. 69. The county commissioners, or a majority of Section 69 them, with the county auditor, shall form a board for the lating to board equalization of the assessment of the property of the county. of equalization They shall meet for this purpose annually, on the third (3d) Monday of July, at the office of the county auditor, and having each taken an oath fairly and impartially to perform their duties as members of such board, they shall examine and compare the returns of the assessment of property of the several towns or districts of the county, and proceed to equalize the same, so that each tract or lot of real property, and each article or class of personal property, shall be entered on the assessment list at its true and full value, subject to the following rules.

And the said section sixty-nine (69) is hereby further amended by striking out the last clause "under the rules aforesaid," of the fifth (5th) subdivision, and all thereafter, and adding the following:

of procedings.

Sixth.-The county auditor shall keep an accurate journal County auditor or record of the proceedings and orders of said board, show- to keep journal ing the facts and evidence upon which their action is based, and the said record shall be published the same as other proceedings of county commissioners, and a copy of such published proceedings shall be transmitted to the Auditor of State, with the abstract of assessment hereinafter required. The county board of equalization may continue in session and adjourn from time to time during four (4) weeks, commencing on the said third (3d) Monday of July; but after final adjournment, the county commissioners shall not have power to reduce the taxable valuation of the county or of any town or district therein.

Amending section 72, relat

board of equal

SEC. 13. Amend section seventy-two (72) of said act of one thousand eight hundred and seventy-four (1874), by ing to State striking out all preceding the subdivision of said section ization. designated "first," and insert in lieu of the words so stricken out the following: The Governor, Auditor of State, and one (1) qualified elector from each judicial district of the State, to be appointed by the Governor, by and with the ad

Amending section 75, relating to the amount of State tax.

vice and consent of the Senate, shall constitute the State board of equalization. The Governor shall be the president, and Auditor of State the clerk, of said board. The appointed members of said board shall hold their offices for the term of two (2) years. Provided, that of such members first ap pointed, those appointed from the judicial districts designated by odd numbers shall go out of office at the expiration of the first (1st) year, and thereafter all members of said board shall be appointed for the term of two (2) years. The Governor shall fill all vacancies in said board. The appointed members of said board shall receive the same per diem and mileage as now is or hereafter may be by law allowed members of the Legislature. Said board shall meet at the capital of the State, on the first (1st) Tuesday of September in each year, to equalize the value of the personal property of the several counties in this State, and bring the same to its true and full value in money, in the manner hereinafter prescribed. Said board shall also meet, at the capital of the State, on the first (1st) Tuesday of September in each and every even numbered year, to equalize the value of the real property of the several counties in this State, and bring the same to its true and full value in money, in the manner hereinafter prescribed. Said board may adjourn from day to day, and may, from time to time, select such employees as may be deemed

necessary.

SEC. 14. That section seventy-five (75) of said act be and the same is hereby amended so as to read as follows:

Sec. 75. The amount of tax for State purposes shall be determined annually by the Legislature, and the rate per centum necessary to raise such amount shall be certified to each county auditor by the Auditor of State, on or before the first (1st) day of October of each year. The amount of tax for county purposes shall be fixed by the county commissioners, at the time of their meeting, and before their final adjournment as a board of equalization, each year. Such tax shall be based upon an itemized statement of the county expeuses for the ensuing year, which statement shall be included in the published proceedings of the said board, and no greater levy of county tax shall be made upon the taxable property of the county than will be equal to the amount of such expenses, with an excess of five (5) per cent. of the same. The amounts of taxes of incorporated cities, villages and townships shall be certified by the proper authorities to the county auditor, on or before the first (1st) day of October, and of school districts on or before the fifteenth (15th) day of October of each year. The rate per centum of all taxes, except the State tax, shall be calculated and fixed by the county auditor, according to the limitations hereinafter prescribed. Provided, that if any city, town or school district shall return a greater amount than the prescribed rates

will raise, then the county auditor shall only extend such amount of tax as the limited rate will produce.

SEC. 15. That section seventy-nine (79) of said act of one thousand eight hundred and seventy-four (1874), as amended by section eighteen (18) of said act of one thousand eight hundred and seventy-five (1875), be and the same hereby is amended as follows:

taxes for coun

purposes.

Sec. 79. There shall be levied annually on each dollar of Amending seothe taxable property in the State, other than such as by law tion 79, relatis otherwise taxed as valued and entered on the list of taxable ing to levy of property for the several purposes in this act enumerated, and ty and town taxes as hereinafter specified, namely: for State purposes, such amount as may be levied by the Legislature, the rate to be determined and certified to the county auditor by the Auditor of State; for county purposes, such amount as may be levied by the county commissioners, the rate of which shall not exceed five (5) mills in any county having a taxable valuation of one million dollars ($1,000,000) or more, and the amount of which shall not exceed five thousand dollars ($5,000) in counties having a taxable valuation less than one million dollars ($1,000,000), and the rate of such tax shall not exceed one (1) per cent. in any county; for township purposes, such sum as may be voted at any legal town meeting, and certified by the town clerk to the county auditor, who shall fix the rate which shall not exceed, exclusive of such sums as may be voted at the annual town meeting for road and bridge purposes, and for the support of the poor, two (2) mills in any township having a taxable valuation of one hundred thousand dollars ($100,000), or more, and the amount of which shall not exceed one hundred and fifty dollars ($150) in any township having a taxable valuation less than one hundred thousand dollars ($100,000); and the rate of such tax shall not exceed one half of one per cent. [in] on any township; for school district purposes, in addition to the general tax of one (1) mill, such sum as may be voted at any legal meeting of the qualified voters of the district, and certified by the district clerk to the county auditor, who shall fix the rate, which shall not exceed nine (9) mills for the support of the school, and one (1) per cent. for the erection of a school house. Provided, that the aforesaid limitations shall not be construed as prohibiting assessments on property adjacent to local improvements made in any city or incorporated town or village for the purpose of paying the cost thereof and the damages occasioned thereby, and that nothing in this section shall be construed to prevent the county commissioners, township supervisors, or corporate authorities of any city, town, village, or school district, from levying any tax which by any special law they may be authorized to levy

SEC. 16. That section eighty-one (81) of said act be and the same is hereby amended by adding thereto the following: And in calculating and extending any tax, the county audi

Amending section 81, relating to the extension of fractions.

Amending secing to settle

tion 106, relatment between

auditor and treasurer.

Amending section 111, relat

ing to time of answer in dis

trict court.

Amending sec

tor shall not be required to extend any amount less than one cent; but if the tax results in a fraction of one-half cent or more, he shall raise such tax to one cent; and if resulting in a fraction of less than one-half cent, he shall drop such fraction. Provided, that when the whole of any tax to be extended on any tract of land, or upon the personal property assessed to any person, does not amount to one-half cent, a tax of one cent shall be charged against such tract or lot of land, or such personal property.

SEC. 17. That section one hundred and six (106) of said act of one thousand eight hundred and seventy-four (1874), as amended by section twenty-two (22) of said act of one thousand eight hundred and seventy-five (1875), be and the same is hereby amended so as to read as follows:

Sec. 106. On the last day of February, May and September respectively of each year, the county treasurer shall make full settlement with the county auditor of his receipts and collections for all purposes, from the date of the last settlement up to and including each day mentioned, and the county auditor shall, within twenty (20) days after each settlement, send an abstract of the same to the Auditor of State in such form as the said auditor may prescribe. At the settlements on the last day of February and May, the treas. urer shall make complete returns of his collections on the current tax list for the preceding year, showing the amount collected on account of the several funds included in said list.

SEC. 18. That section one, hundred and eleven (111) of said act of one thousand eight hundred and seventy-four (1874), as amended by section twenty-five (25) of said act of one thousand eight hundred and seventy-five (1875), be and the same is hereby amended as follows: By striking out the word "twenty," in the first line, and inserting the word 'ten."

66

SEC. 19. That section one hundred and twelve (112) of tion 112, relat- said act of one thousand eight hundred and seventy-four tion of tax list. (1874), as amended by section twenty-six (26) of said act of one thousand eight hundred and seventy-five (1875), be and the same is hereby amended by adding thereto the following: Provided, that if such board shall fail or neglect to designate such newspaper, then the same shall be designated by the county auditor. And provided further, that any daily or weekly newspaper published as aforesaid, which has been established for more than four months, and which has been regularly published on its designated days of issue during said four months, shall be considered a newspaper of general circulation under the provisions of this act.

SEC. 20. That section one hundred and twenty-two (122) of said act be and the same is hereby amended so as to read as follows:

Sec. 122. On the third (3d) Monday of September of

sale.

each year, the county auditor shall sell the pieces or parcels Amending secof land against which judgment has been rendered for the tion 122, relat taxes of the preceding year or years. Before making such ing to notice of sale, he shall give notice thereof by posting such notice-one copy in the office of the clerk of the court where the judg ment shall have been entered, one copy in the office of the county treasurer, and one copy in some conspicuous place at the county seat of said county-at least ten (10) days before the day of sale, and by publishing such notice one (1) in each of two (2) successive weeks, the first (1st) publication to be at least fifteen (15) days before the day of sale, in some newspaper printed in the English language, and of general circulation, published in the county where such lands are situated, if there be one; if there be none, then in one (1) published in the county in which the judgment shall have been entered; or if there be none in either, then in one (1) published in some county in the judicial district. Provided, that in all cases where answer has been filed as provided by law, and judgment shall have been entered, the county auditor shall give the required notice by publication and otherwise, and within thirty (30) days after said judgment has been entered, proceed to sell all property against which taxes stand charged in such judgment. The notice herein required may be substantially in the following form:

TAX JUDGMENT SALE.

..day of...

Pursuant to a real estate tax judgment of the district court, in the county of...... State of Minnesota, entered Form of notice. the.... in proceedings for enforcing payment of taxes upon real estate in the county of remaining delinquent on the first day of June, 18., and of the statutes in such case made and provided, I shall, on the..... ......day of...

in the forenoon, at.....

of.... ..., and county of.

at ten o'clock

in the town or city

sell the lands

which are charged with taxes in said judgment, and on which taxes shall not have been previously paid.

At the time and place appointed in such notice, the county Sale to conauditor shall commence the sale of such lands, and proceed tinue for six with the sale thereof from day to day for six (6) consecutive days, or until the whole shall be sold.

SEC. 21. That section one hundred and twenty four (124), of said act of one thousand eight hundred and seventyfour (1874), as amended by section twenty-nine (29), of sid act of one thousand eight hundred and seventy-five (1875), be and the same is hereby amended so as to read as follows:

days.