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CHAPTER 6.

[S. F. No. 281.]

AN ACT TO AUTHORIZE THE REFUNDING TO PURCHASERS
AT TAX SALES AMOUNTS PAID BY THEM ON STATE
SCHOOL, INDEMNITY SCHOOL, AGRICULTURAL COLLEGE,
STATE UNIVERSITY OR 'INTERNAL IMPROVEMENT LANDS,
UNDER CERTAIN CIRCUMSTANCES. AND TO REPEAL
CHAPTER ONE HUNDRED AND EIGHTY-SEVEN (187) OF
THE GENERAL LAWS OF ONE THOUSAND EIGHT HUN-
DRED AND EIGHTY-NINE (1889).

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

SECTION 1. When any state or indemnity school, agricultural college, state university or internal improvement lands which have been sold by the state since the first (1st) day of January, A. D. one thousand eight hundred and seventy (1870), and for which certificates of purchase have been issued, have been thereafter sold for delinquent taxes thereon, and no redemption being made from said tax sale, but by reason of the non-payment of principal or interest due on said land to the state, the state auditor has declared said certificate of purchase to be forfeited and void of purchase, the purchaser at said delinquent tax sale, or his assigns, may, upon surrender of his certificate of tax purchase to the county auditor of the county in which said lands are situated, together with a certificate from the state auditor showing that the lands sold to said purchaser at tax sale have been forfeited to the state by the purchaser; receive from the county auditor of said county an order on the county treasurer for the amount paid at said delinquent tax sale, together with the amount of all taxes paid on said land by said purchaser or his assigns subsequent to the purchase of such tax sale certificate; Provided, however, That no interest shall be allowed or paid on the amounts so refunded; Provided further, That the provisions of this act shall apply to sales of lands heretofore made.

SEC. 2. The provisions of this act shall not apply to any purchaser, or his assignee, of any tax sale certificate who has allowed the land therein described to be again sold for taxes to any subsequent purchaser because of his failure to keep said taxes paid.

SEC. 3. Chapter one hundred and eighty-seven (187) of the general laws of eighteen hundred and eighty-nine (1889) is hereby repealed.

SEC. 4. This act shall take effect and be in force from and after its passage.

Approved April 20, 1891.

Substitute for

chap. 187, general laws of 1889

Provides for rechase money been forfeited.

turn of tax pur

when land has

Subsequent

taxes must have

been paid to entitle relief.

Chap. 187, genrepealed.

eral laws of 1889

Abatement of taxes on certain railroad lands prior to bona fide purchase.

CHAPTER 7.

S. F. No. 274.

AN ACT TO AUTHORIZE THE ABATEMENT OF TAXES IN
CERTAIN CASES.

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

SECTION 1. In all cases where railroad lands situated and being in the counties of Martin, Jackson, Cottonwood and Murray have been purchased by an actual bona fide purchaser prior to January first (1st), one thousand eight hundred and ninety-one (1891), from any railroad company, has been assessed and taxed for taxes for years prior to the date of such purchase, and such taxes remain unpaid, the state auditor is hereby authorized, and he shall, upon the application of the owner of said land, duly countersigned by the auditor of the county in which such land is situated, abate the same, and direct that all such taxes be stricken from the tax books of such county, and the land be discharged from the lien thereof; Provided, however, That such application shall be made under oath, and shall contain the date of the purchase of such land, the amount of such taxes, and the year or years for which the same were assessed and extended against such land; and Provided further, That the provisions of this act shall not apply to any purchaser of any such land who, at the date thereof, was in any manner connected with the company owning such land, either as an officer, stockholder or director thereof.

SEC. 2. This act shall take effect and be in force from and after the date of its passage. Approved April 14, 1891.

Telegraph and telephone lines

to be taxed on valuation.

CHAPTER 8.

[H. F. No. 172.]

AN ACT TO PROVIDE FOR THE ASSESSMENT, TAXATION AND
COLLECTION OF TAXES OF TELEGRAPH AND TELEPHONE
LINES WITHIN THE STATE OF MINNESOTA.

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

SECTION 1. That all telegraph and telephone lines heretofore or hereafter built and operated within this state shall be subject to taxation as hereinafter required.

made before

SEC. 2. That it shall be the duty of the president, vice Statement to be president, manager or superintendent of every corporation, July 1, annuassociation, partnership or person owning or operating any ally. telegraph or telephone line within this state, the rate and manner of taxation of which for any purpose has not been fixed and prescribed by special charter granting such franchise, or by laws providing for taxation on gross earnings of railroads, to furnish the state auditor, on or before the first (1st) Monday in July, eighteen hundred and ninetyone (1891), and each year thereafter, on or before the first (1st) Monday in July, a statement under oath and in such form as the auditor may prescribe, showing the following facts:

First-The total number of miles owned, operated or Miles owned or leased within the state, with a separate showing of the operated.

number leased.

Total stations

and instru

ments.

Miles by divis ions and coun

Second-The total number of telegraph and telephone stations on each separate line, and the total number of telegraphic and telephonic instruments in use therein, together with the total number of stations mentioned. Third-The total number of miles in each separate line or division thereof, together with the number of separate wires thereon, and stating the counties through which the same are carried. Fourth-The average number of telegraph and telephone Poles per mile. poles per mile used in the construction and maintenance of said lines.

ties.

equalization.

levied.

SEC. 3. That upon the receipt of said statement from To be assessed the several companies, the auditor of state shall lay the by state board of same before the state board of equalization at its annual meeting, which board shall proceed to assess said telegraph and telephone lines at the true cash value thereof. SEC. 4. That the said state board shall also at said Rate of tax to be meeting determine the rate of tax to be levied and collected upon said assessment, which shall not exceed the average rate of taxes, general, municipal and local, levied throughout the state, which tax shall be in lieu of all other taxes, state and local, and shall be payable into the state treasury.

SEC. 5. The taxes levied as provided by this chapter shall become due and payable at the state treasury on the first (1st) day of January following the levy thereof, and if such taxes are not paid as herein provided, it shall be the duty of the treasurer of state to collect the same by distress and sale of any property belonging to said company, in the same manner as required of county treasurers in like cases by the general statutes relating to collection of taxes on personal property, and the record of the state board in such cases shall be sufficient warrant therefor.

SEC. 6. If the officers of any such company fail to make and file the report required in section two (2) of this act,

Tax payable January 1, an

nually.

Penalty to be to report.

added for fail: re

Repeal of former

for taxation of gross earnings.

such neglect shall not release its line from taxation, but the state board shall proceed to assess the line notwithstanding, adding thereto thirty (30) per centum on the assessable value thereof as penalty.

SEC. 7. That Chapter sixty-eight (68) of the General laws providing Laws of the extra session of eighteen hundred and eightyone (1881), Chapter one hundred and thirty-eight (138) of the General Laws of eighteen hundred and eighty-seven (1887), Chapter one hundred and thirty-nine (139)of the General Laws of eighteen hundred and eighty-seven (1887), and all acts and parts of acts inconsistent herewith, be and the same are hereby repealed.

Board of game and fish commissioners.

Terms of office.

Appointment

SEC. 8. This act shall take effect and be in force from and after its passage.

Approved April 11, 1891.

CHAPTER 9.

[H. F. No. 966.]

AN ACT FOR THE PRESERVATION, PROPAGATION AND PRO-
TECTION OF THE GAME AND FISH OF THE STATE.

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

SECTION 1. There is hereby created a board to be known by the name of The Board of Game and Fish Commissioners of the State of Minnesota, which board shall be composed of five (5) members, who shall be appointed by the governor, for the term of six (6) years each, in the manner hereinafter set forth, and who shall serve without compensation, either direct or indirect, and shall constitute the first board under the provisions of this act, one of whom shall hold his office as a member of said board until the first (1st) day of April, eighteen hundred and ninety-three (1893), two (2) of whom shall hold until the first (1st) day of April, eighteen hundred and ninety-five (1895), and the remaining two (2) of whom shall hold until the first (1st) day of April, eighteen hundred and ninety-seven (1897); and the said persons shall, immediately after this act goes into effect, assemble at the state capitol, and, by lot, decide between themselves as to their respective terms of office.

SEC. 2. The governor shall, on or before April first by the governor. (1st), eighteen hundred and ninety-three (1893), appoint a member of said board, and on or before the first (1st) day of April in each odd-numbered year thereafter, he shall make similar appointments of members of said board, in place of the members whose terms shall expire; and, in case of any vacancy in the office of any member of said board, said vacancy shall be filled by appointment by the governor for the unexpired term.

and distribute food fishes.

Game warden,

secretary and

business agent.

SEC. 3. It shall be the duty of the said board of game To propagate and fish commissioners to propagate and distribute food fishes and to keep up the supply thereof in the various waters of the state, and to secure through and by their agents and subordinates the enforcement of all the laws of this state for the preservation, propagation and protection of the game and fish of the state. They shall appoint some person, a resident of the state, as game warden, who shall act as secretary and business agent of said board, who shall hold his office for the term of two (2) years, and until his successor shall have been appointed, and said board shall have power to appoint deputy game wardens, who shall be residents of the state, in number not exceeding four (4), and who shall hold their office for the like term of two (2) years, or until their successors shall have been appointed; and said board may at any time remove any of said wardens and appoint another in his place for the unexpired term. The compensation of said warden and deputy wardens shall be fixed by said board, and said board shall further have of wardens. the power to appoint at any time a special game warden for any county in this state, for such period of time as they may in their discretion determine.

Deputy game wardens.

Compensation

nor.

SEC. 4. It shall be the duty of said board to collect, Duties of board, classify and preserve all such statistics, data and informa- and annual retion as they may think will tend to promote the objects of port to goverthis act, to conduct all the necessary correspondence, to take charge of and keep all reports, books, papers, documents or specimens which they may collect in the discharge of their duties under this act, and to prepare an annual report to the governor on or before the first (1st) Monday in December of each year, showing what has been done by them during the current year, the manner in which their duties have been performed, the amount expended by them, and the objects for which such expenditures were made, with such recommendations for legislative action, if any, as the said board may deem calculated to better promote the preservation and increase the more useful food fishes within the state, and to lessen the cost of the same. The governor shall lay the reports of said board before the legislature on the assembling thereof.

to be located.

SEC. 5. It shall be the further duty of said board to select Fish-breeding suitable locations within the state whereon to establish and establishments maintain fish-breeding establishments for the propagation and cultivation of such kinds of food fishes as they may direct, for the purpose of stocking with such fish such of the inland and bordering waters of the state as they may know or have reason to believe are suitable for the kinds of fish so selected by them, and replenishing the supply of the same; to make application for and receive from the United States commissioner or commissioners of fisheries such quota of stock, spawn or fry as may be allotted from time to time to this state, and to purchase or procure from the sons.

To receive

stock, spawn or fry from U.S.

commissioners and other per

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