may be subsequently taxed for those years, by force of Laws 1881, ch. 5. County of Ramsey v. C. M. & St. P. Ry. Co., 33 Minn. 537 (24 N. W. 313). § 184. Payment of penalties - Taxable real estate was omitted from the assessment roll for the years 1890 and 1891, but the county auditor entered the same upon the assessment and tax books for 1896 and extended against said property the taxes which would have accrued against the same for the years 1890 and 1891, and said taxes not having been paid, the county auditor on Jan. 20, 1898, filed with the clerk of the district court a list of delinquent taxes, including the real property so omitted, with the penalties accruing June 1, 1917, and Jan. 1, 1898, on the unpaid taxes. Held, that these unpaid taxes were subject to said penalties. State v. Sage, 75 Minn. 448 (78 N. W. 14). § 185. Penalties G. S. 1878, ch. 11, § 113, as amended by Laws 1881, ch. 5, § 1, providing for assessing taxes upon property for past pears in which such taxes had not been assessed, does not authorize the including in such assessment of penalties for such years. County of Brown v. Winona & St. Peter Land Co., 39 Minn. 380 (40 N. W. 166). § 186. Constitution-Laws 1893, ch. 151-Laws 1893, ch. 151, providing for the taxation of property previously unlawfully omitted from the assessment or grossly undervalued, is not in conflict with the provisions of the Federal Constitution that no state shall pass any law impairing the obligations of contracts, or deny any person within its jurisdiction the equal protection of its laws, or deprive him of his property without due process of law. State of Minnesota v. Weyerhauser, 72 Minn. 519 (75 N. W. 718). G. S. 1913, § 2191. Taxes paid by occupant, etc. When any tax on land is paid by or collected from any occupant or tenant, or any other person, which by agreement or otherwise, ought to have been paid by the owner, lessor, or other party in interest, such occupant, tenant, or other person may recover by action the amount which such owner, lessor, or party in interest ought to have paid, with interest thereon at the rate of twelve per cent. per annum, or he may retain the same from any rent due or accruing from him to such owner or lessor for land on which such tax is so paid. Any such person making such payment may file with the register of deeds of the proper county a notice stating the amount and date of such payment, and whether paid as occupant, tenant, or otherwise, with a description of the land against which the taxes were charged; and the same shall thereupon be a lien upon such land in favor of the person paying the same until the same is paid. The register shall record such notice in his book of "Miscellaneous Records." Upon the payment of any such lien, the person filing such notice shall satisfy the same of record. (§ 984, R. L. '05) AUDITOR'S DUTIES, CORRECTED LIST (See G. S. 1913, § § 2014, 2035, 2040, 2044, 2047). § 187. Action by state auditor - Sp. L. 1876- Under the provisions of G. S. 1894, § 1652, no abatement of taxes under the provisions of Sp. L. 1876, ch. 212 (applicable only to Ramsey County), is effective without the approval of the state auditor. State v. London & M. A. Mortgage Co., 80 Minn. 277 (83 N. W. 339). § 188. Real estate taxes. - errors in list - - Mere official errors or omissions appearing in an assessor's list of taxable real estate, however obvious, do not necessarily invalidate that list. In action to recover amount of certain interest coupons, the assessment roll of defendant town was properly received in evidence to show its assessed valuation, although the name of the town was incorrectly stated or misstated, there were interlineations to --- G. S. 1913, § 2014. Lists may be destroyed The county auditor may destroy any list or statement of personal property on file in his office after the expiration of six years from the date when the taxes levied thereon have been paid or become delinquent: Provided that, if any proceeding has been begun to enforce payment of such taxes, such list or statement shall not be destroyed before the expiration of one year from the return of an execution unsatisfied, or the termination of the proceeding. (§ 837, R. L. '05) G. S. 1913, § 2035. Correcting false lists and returns - If the auditor has reason to believe or is informed that any person has given to the assessor a false statement of his personal property, or that the assessor has not returned the full amount of all property required to be listed in his town or district, or has omitted or made an erroneous return of any property subject to taxation, he shall proceed, at any time before the final settlement with the county treasurer, to correct the return of the assessor, and to charge the owners of such property on the tax lists with the proper amount of taxes. For such purpose he may issue compulsory process, and require the attendance of any person whom he may suppose to have a knowledge of the property or its value, and may examine such person on oath in relation to such statement or return. In all such cases, before making the entry on the tax list, he shall notify the person required to list, that he may have an opportunity to show that his statement or the return of the assessor is correct; and he shall file in his office a statement of the facts or evidence upon which he made such corrections. In no case shall the auditor reduce the amount returned by the assessor without the written consent of the state auditor, on a statement of the case submitted by the county auditor or the party aggrieved. (§ 853, R. L. '05) G. S. 1913, § 2040. Duties of auditor and assessors - Upon the receipt of any such examiner's list, the county auditor shall enter the property therein described in the real and personal property assessment books, and, upon receiving such books from the auditor, the assessor shall assess the property so entered at its true value as shown by such list, a copy of which shall be furnished to him with the assessment books of his district. He shall also make the necessary corrections in any assessment theretofore made so as to make the same correspond with the true value of the property as returned in such list, and correct his returns accordingly. The auditor shall proceed thereon as provided by §§ 1980, 2035. Whenever the auditor shall find from any such list that any property has been omitted from or make it conform to action of boards of equalization, the jurat signed by the assessor was not signed or sealed by the county auditor-when the lands within its limits are correctly described by government subdivisions so as to render its territory susceptible of easy ascertainment. Corbet v. Town of Rocksbury, 94 Minn. 397 (103 N. W. 11). undervalued in the lists of any prior year or years, he shall forthwith enter the same on the assessment and tax books for the year or years in which the same was omitted or undervalued, and shall assess such omitted and undervalued property at the valuation and amounts so shown, and extend the arrearages of taxes on such property accruing against the same upon the tax list for the current year, and collect the same as other taxes. Any assessor or county auditor who shall neglect to perform any duty required by this section shall be guilty of a misdemeanor, and, in addition to the usual penalty, shall be liable on his official bond for all taxes on any and all property named in such examiner's list. (§ 858, R. L. '05) G. S. 1913, § 2044. Corrected lists — Abstract to state auditor- The county auditor shall calculate the changes of the assessment lists determined by the county board of equalization, and make corrections accordingly in the real or personal lists, or both, as the case may be. He shall make duplicate abstracts of the same, one of which he shall file in his office; and one he shall forward to the state auditor on or before the fourth Monday of August. (§ 862, R. L. '05) G. S. 1913, § 2047. Abstract of realty assessment roll to town clerks On or before the first Tuesday of March in each odd-numbered year, the county auditor shall make out and transmit to each town clerk in his county a certified copy or abstract of the real estate assessment roll of such town, as equalized by the county and state boards of equalization. (§ 865, R. L. '05) G. S. 1913, § 1991. Lessees and equitable owners - Property held under a lease for a term of three or more years, or under a contract for the purchase thereof, when the property belongs to the state, or to any relig. ious, scientific, or benevolent society or institution, incorporated or unincorporated, or to any railroad company or other corporation whose property is not taxed in the same manner as other property, or when the property is school or other state lands, shall be considered, for all purposes of taxation, as the property of the person so holding the same. (§ 813, R. L. '05) G. S. 1913, § 2053. Rate of levy - There shall be levied annually on each dollar of taxable property, except such as is by law otherwise taxable, as assessed and entered on the tax lists, for the several purposes enumerated, taxes at the rate specified as follows: 1. For state purposes, such amount as may be levied by the legislature. 2. For county purposes, such amount as may be levied by the county board, the rate of which tax for general revenue purposes shall not exceed 5 mills in any county having a taxable valuation of one million dollars or more, and the amount of which shall not exceed $5,000 in any county having a taxable valuation less than one million dollars and the rate of which shall not exceed one per cent in any county. 3. For town purposes, such sum as may be voted at any legal town meeting, the rate of which tax shall not exceed, exclusive of such sum as may be voted at the annual town meeting or road and bridge purposes and for the support of the poor, 2 mills in any town having the taxable valuation of $100,000.00 or more, and the amount of which shall not exceed $150 in any town having a taxable valuation less than $100,000.00, and the rate of which shall not exceed one-half of 1 per cent in any town. The rate of tax for road and bridge purposes in any town shall not exceed 5 mills per dollar, and the tax for poor purposes shall not exceed 2 mills. 4. For school district purposes, such amounts as are provided in chapter 14. (§ 71, R. L. '05) TO BE LEVIED IN SPECIFIC AMOUNTS (See G. S. 1913, § 2048). § 189. Must be in specific amounts - All taxes must be levied or voted in specific amounts and the rate per centum determined from the amount of the property as equalized by the state board of equalization each year. In re Jefferson, 35 Minn. 215 (28 N. W. 256). BY WHOM LEVIED. STATE TAX (G. S. 1913, § 2049). § 190. State tax-calculation of The rate of state tax is certified to him; and from the amounts of which the evidence is the amount to be raised for county tax is in his office; the taxes - All taxes shall be levied G. S. 1913, § 2048. Levy in specific amounts or voted in specific amounts, and the rates per cent. shall be determined from the amount of property as equalized by the state board of equalization each year, except such general taxes as may be definitely fixed by law. (§ 866, R. L. '05). voted by incorporated cities, townships and school districts, are certified to him; and from the amount of which the evidence is there in his office, he calculates the rates and completes the levy by making out the lists. In re Jefferson, 35 Minn. 215 (28 N. W. 256). COUNTY TAXES (See G. S. 1913, § 2050). § 191. When levied - The county taxes are levied by the county board at its annual meeting in July. In re Cloquet Lbr. Co., 61 Minn. 233 (63 N. W. 628). G. S. 1913, § 2049. State tax- -The state tax shall be levied by the legislature, and the rate of such tax shall be certified by the state auditor to each county auditor on or before October 1 annually. He shall also notify each county auditor of the amount due the state from his county on account of school text-books furnished such county, and each county auditor so notified shall levy a tax sufficient to meet such indebtedness, which tax shall be levied and collected and paid into the state treasury in the same manner as other state taxes. (§ 867, R. L. '05) Chapter 373, §§ 1, 2, 3, Laws 1915. Section 1. Tax levy of $1,865,000 authorized for 1916. - For the purpose of defraying the expenses of the state for the fiscal year ending July 31st, 1916, a tax of one million eight hundred sixty-five thousand dollars ($1,865,000), or as near that amount as practicable, shall be levied on all the taxable property of the state; provided, that the tax hereby levied shall not exceed the rate of one and four-tenths mills on each dollar of taxable property. Sec. 2. Same levy for 1917. For the purpose of defraying the expenses of the state for the fiscal year ending July 31st, 1917, a tax of one million eight hundred sixty-five thousand dollars ($1,865,000) or as near that amount as practicable, shall be levied on all taxable property of the state; provided, that the tax hereby levied shall not exceed the rate of one and four-tenths mills on each dollar of taxable property. Sec. 3. How paid and collected. All taxes levied under the provisions of this act, when collected and paid into the state treasury, shall be placed to the credit of the general revenue fund only. Chapter 512, §§ 1, 2, 3, 4, Laws 1917. Section 1. Tax Levy of $5,040,000 authorized for 1918. — For the purpose of defraying the expenses of the state for the fiscal year ending July 31, 1918, a tax of five million, forty thousand dollars ($5,040,000), or as near that amount as practicable, shall be levied on all the taxable property of the state; provided, that the tax hereby levied shall not exceed the rate of three and two-tenths mills on each dollar of taxable property. Sec. 2. Levy for 1919. For the purpose of defraying the expenses of the state for the fiscal year ending July 31, 1919, a tax of three million, eighty thousand dollars ($3,080,000), or as near that amount as practicable, shall be levied on all taxable property of the state; provided, that the tax hereby levied shall not exceed the rate of two mills on each dollar of taxable property. Sec. 3. How paid and collected. All taxes levied under the provisions of this act, when collected and paid into the state treasury, shall be placed to the credit of the general revenue fund only. Sec. 4. This act shall take effect and be in force from and after its passage. G. S. 1913, § 2050. County taxes Except as otherwise provided in the case of counties having a population of more than one hundred and fifty thousand, the county taxes shall be levied by the county board at its meeting |