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This appropriation is rejected for the reason that House File number six hundred and sixty-six (666), "An act to establish and maintain farmers' institutes in Minnesota," approved April twenty-second (22d), eighteen hundred and ninety-one (1891), appropriates ten thousand dollars ($10,000) for the same purpose.

Item Fifth (5th) of section four (4) of this act, making an Item 8 of Sec. 4. appropriation of six thousand dollars ($6,000) for the fiscal year ending July thirty-first (31st), eighteen hundred and ninety-two (1892), and annually thereafter, for the expenses of the Minnesota fish commission, Disapproved.

This appropriation is rejected for the reason that House File number nine hundred and sixty-six (966), "An act for the preservation, propagation and protection of the game and fish of the state," approved April twentieth (20th), eighteen hundred and ninety-one (1891), makes an appropriation of ten thousand dollars ($10,000) for the same purpose.

Item Twenty-seventh (27th) of section three (3) of Item 27 of Sec. 3. this act, making an appropriation of five thousand dollars ($5,000) for deficiency in building and repair account of the state normal school at Mankato, Disapproved.

This appropriation is rejected for the reason that it is duplicated in this act, as item twenty-fifth (25th) of section three (3) of this act makes an appropriation of five thousand dollars ($5,000) for a similar purpose.

Item Seventh (7th) of section one (1) of this act, making Item 7 of Sec. 1. an appropriation for rent of building or room for state arsenal, six hundred dollars ($600), Disapproved.

Item Eighth (8th) of section two (2) of this act, making Item 8 of Sec. 2. an appropriation of six hundred dollars ($600) for rent of building or room for state arsenal, Disapproved.

These last two items are rejected for the reason that House File number two hundred and thirty-seven (237), "An act to provide suitable armories for the companies of national guard," approved April twentieth (20th), eighteen hundred and ninety-one (1891), provides that the city, town or county authorities in which a company is located shall provide suitable quarters for them upon application. All other items of appropriation in this act are approved.

WILLIAM R. MERRIAM,

Governor.

CHAPTER 164.

[S. F. No. 21.]

AN ACT TO APPROPRIATE MONEY FOR THE EXPENSES OF

THE PRESENT SESSION OF THE LEGISLATURE.

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

Legislative expenses.

SECTION 1. That the sum of one hundred and fifty thousand (150,000) dollars, or so much thereof as may be necessary, be and the same is hereby appropriated from the general revenue fund, for the payment of the per diem, mileage and other expenses of the members and officers of the legislature during the present session.

SEC. 2. This act shall take effect and be in force from and after its passage.

Approved January 16, 1891.

CHAPTER 165.

[S. F. No. 870.]

AN ACT TO APPROPRIATE MONEY FOR ADDITIONAL LEG

ISLATIVE EXPENSES FOR THE CURRENT SESSION.

Legislative expenses.

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

SECTION 1. That there is hereby appropriated, out of any moneys of the state not otherwise appropriated, the sum of fifteen thousand (15,000) dollars, or so much thereof as may be necessary, to meet any additional expenses of the legislature of the state of Minnesota for the year one thousand eight hundred and ninety-one (1891), not provided for by any appropriation heretofore made.

SEC. 2. This act shall take effect and be in force from and after the date of its passage.

Approved April 17, 1891.

CHAPTER 166.

[H. F. No. 34.]

AN ACT TO APPROPRIATE FORTY-ONE THOUSAND DOLLARS

($41,000) FOR CURRENT EXPENSES FOR STATE REFORM-
ATORY FROM JANUARY FIRST (1ST), EIGHTEEN HUNDRED
AND NINETY-ONE (1891), TO JULY THIRTY-FIRST (31st),
EIGHTEEN HUNDRED AND NINETY-ONE (1891), AND TO
REIMBURSE FOR DEFICIT OF TWELVE THOUSAND THREE
HUNDRED AND THIRTY-THREE DOLLARS AND TWENTY-
FIVE CENTS ($12,333.25) UP TO JANUARY FIRST (1st),
EIGHTEEN HUNDRED AND NINETY-ONE (1891).

State reforma

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

SECTION 1. There is hereby appropriated, out of any funds in the state treasury not otherwise appropriated, tory, deficiency forty-one thousand dollars ($11,000), made available from current exthe date of the passage of this bill, for current expenses for the state reformatory from January first (ist), A. D. eighteen hundred and ninety-one (1891), until July thirty first (31st), A. D. eighteen hundred and ninety-one (1891), and to reimburse for a deficiency of twelve thousand three hundred and thirty-three dollars and twenty-five cents ($12,333.25) occurring up to January first (1st), A. D. eighteen hundred and ninety-one (1891).

SEC. 2. This act shall take effect and be in force from and after its passage.

Approved March 7, 1891.

CHAPTER 167.

[S. F. No. 7.]

AN ACT FOR THE RELIEF OF JARED S. CRANDALL OF THE

COUNTY OF GOODHUE.

Jared S. Cran

WHEREAS, On the twenty-third (230) day of May, A. D. one thousand eight hundred and seventy-nine (1879), dall of Goodhue Jared S. Crandall of the town of Burnside, in the county County, reim, of Goodhue, state of Minnesota, then was, and for fifteen lands unjustly (15) years and more thentofore had been, a resident of said sold for taxes. town and a citizen of the state of Minnesota, and the owner in fee of the northwest quarter (1) of section number fourteen (14) in township number one hundred and fourteen (114) north of range thirty-one (31) west, in the county

sold for taxes.

Jared S. Cran- of Sibley, in said state, and so continued to be such owner dalloof Goodhue until he was dispossessed of the said lands by the state of bursement for Minnesota as hereinafter set forth, upon which lands all lands unjustly

taxes thentofore levied or assessed thereon, save and except the taxes so levied and assessed for the year one thousand eight hundred and seventy-eight (1878), had thentofore been paid; and

WHEREAS, As and for its proportion of the taxes, for all purposes, for the year one thousand eight hundred and seventy-eight (1878) there was levied and assessed upon said premises the sum of fourteen (14) dollars and sixty. one cents (61), which sum was by the said Crandall paid to the then treasurer of said Sibley county (one_John Gerken), on the twenty-third (230) day of May, A. D. one thousand eight hundred and seventy-nine (1879), and the said Gerken, as such treasurer, then and there in due form of law executed and delivered to the said Crandall his (the said treasurer's) receipt for said sum, as and for the full sum levied and assessed upon said lands for all taxes thereon for said year of one thousand eight hundred and seventy-eight (1878); and

WHEREAS, Said treasurer, notwithstanding such pay. ment, returned said lands to the auditor of said Sibley county as delinquent for said taxes so paid; and

WHEREAS, Notwithstanding such payment, said lands were afterwards, and on the first (1st) day of August, A. D. one thousand eight hundred and seventy-nine (1879), by the district court within and for said county of Sibley adjudged to be delinquent for said taxes so levied and assessed for said year of one thousand eight hundred and seventy-eight (1878), and were afterwards, and on the fifteenth (15th) day of September in the year last aforesaid, at a sale of lands delinquent for the taxes of one thousand eight hundred and seventy-eight (1878), bid in by the state of Minnesota for the sum of sixteen dollars and thirty. one cents ($16.31); and

WHEREAS, Afterwards, and on the thirty-first (31st) day of January, A. D. one thousand eight hundred and eight [eighty](1880), the state assigned the interest acquired by it at said sale in and to said lands to one William F. Linderman, who afterwards, and on the twenty-fifth (25th) day of January, A. D. one thousand eight hundred and eighty. four (1884), then being the holder of the tax certificate issued upon such sale, caused a notice of the expiration of the time allowed by law for the redemption of such lands from such sale to be served by publication in a newspaper tben printed and published in said Sibley, county; and the said Linderman did afterwards, and on the eleventh (11th) day of June, in the year last aforesaid, convey said lands to one Sylvester Kipp and one Orrin Kipp; and

WHEREAS, Said Crandall had no knowledge or notice whatever that said lands had been so returned as delin

quent for said taxes, nor of said pretended judgment, nor Jared S. Cranof said sale, nor of the said service of said notice of the dall of Goodhue expiration of the time allowed by law for the redemption bursement for of said lands from such sale, until the month of May, A. D. sold for taxes. one thousand eight hundred and eighty-six (1886); but, well knowing that he had paid all taxes at any time levied or assessed upon said premises, and had thus on his part fully performed all of the duties by him as the owner of said lands owing to or required by said state, and believing, as he had a right to do, that the agents of the state in and about the collection of such taxes had performed the duties in that regard by the laws of said state required, did, before the same became delinquent, duly pay to the treasurer of said county all taxes levied or assessed upon said lands for each and every of the years one thousand eight hundred and seventy-nine (1879), one thousand eight hundred and eighty (1880), one thousand eight hundred and eighty.one (1881), one thousand eight hundred and eighty-two (1882), one thousand eight hundred and eighty. three (1883) and one thousand eight hundred and eighty. four (1884), amounting in the aggregate to the sum of ninety-four dollars and fifty-seven cents ($94.57); and

WHEREAS, Afterwards, and on the thirty-first (31st) day of May, A.D. one thousand eight hundred and eighty-six (1886), the said Crandall did duly commence, in the district court within and for said county of Sibley, his action against said Sylvester Kipp and Orrin Kipp, the object of which action was to quiet the title of said plaintiff in and to said lands and determine the adverse claim thereof made by said defendants Kipp under said tax sale, in which action said Kipps answered, setting forth said tax sale as the basis of their alleged title to said lands; to which answer said Crandall replied, setting forth the payment as aforesaid of said tax levied and assessed upon said land for the year one thousand eight hundred and seventy-eight(1878), and claiming that by virtue of such payment said tax never became or was delinquent, and that therefore said sale was unauthorized, illegal and void; to which reply said Kipps interposed a demurrer, which demurrer was heard and argued before said court on the sixteenth (16th) day of Au. gust, one thousand eight hundred and eighty-six (1886); and said court after such hearing and argument, and on the twenty-fifth (25th) day of October, one thousand eight hundred and eighty-six (1886), made an order in said action overruling said

demurrer, and holding that the court could acquire jurisdiction under proceedings to enter judgment against land for delinquent taxes only in cases where the taxes upon such lands are in fact delinquent; from which order said Kipps appealed to the supreme court of this state, in which court said action was heard and argued, and on the twenty-eighth (28th) day of April, one thousand

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