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GENERAL LAWS

OF

MINNESOTA.

PASSED AND APPROVED AT THE SEVENTH SESSION OF THE STATE LEGIS-
LATURE, COMMENCING JANUARY THIRD, ONE THOUSAND EIGHT HUN-
DRED AND SIXTY-FIVE, AND TERMINATING MARCH THIRD, ONE THOU-
SAND EIGHT HUNDRED AND SIXTY-FIVE.

CHAPTER I.

An Act to provide for the Assessment and Collection of March 2, 1885. a Tax for State Purposes.

SECTION 1. Tax for the purpose of meeting the interest on State Loan, under act of March thir-
teenth, eighteen hundred and fifty-eight; also the War Loan, under act of
September twenty-seventh, eighteen hundred and sixty-two; also the current
expenses of the State for the year eighteen hundred and sixty-five.

2. Tax to be paid in gold or silver, or United States Treasury Notes-all excesses to be
set apart for a sinking fund.

3. When act to take effect.

Beit enacted by the Legislature of the State of Minnesota:

SECTION 1. There shall be levied on all the taxable property in the State of Minnesota for the year A. D., eighteen hundred and sixty-five, a tax of six mills upon the dollar, for the use of the State, including the sum to be used as a sinking fund, and for the interest on the State debt, under the provisions of an act entitled "An act to authorize a loan of two hundred and fifty thousand dollars, to defray the current expenses of the State," approved March thirteenth, A. D. eighteen hundred and fifty-eight, and also including the in- loan. terest on the war loan, under the provisions of an act

Tax for meeting

interest on State

interest on war loan.

expenses of the

State.

Tax for meeting entitled "An act to provide for the borrowing of money to defray the expenses growing out of the present Indian War," approved September twenty-seventh, eighteen hundred and sixty-two; four mills thereof to be Tax to meet current applied to the payment of the current expenses of the State; one mill thereof to be set apart for the payment of the interest and expenses on the State loan of two hundred and fifty thousand dollars, and the interest and expenses on the war loan of one hundred thousand dollars; and one mill thereof, to be set apart for a sinking fund to provide to the payment of the principal of the eight per cent. loan of two hundred and fifty thousand dollars, due July first, A. D. eighteen hundred and sixty-seven, and it is hereby made the duty of the Governor, State Auditor, and State Treasurer to invest this sum in interest bearing bonds of the United States or State of Minnesota.

SEC. 2. The whole of said amount of taxes shall be payable in gold or silver or United States Treasury To be paid in what Notes; and all moneys received by the Treasurer in

funds.

collection of taxes in excess of the amount required to defray the current expenses of the State Government, together with any moneys belonging to the State, received from the United States Government, after settlement by the United States of the State accounts, shall also be set apart for the sinking fund, and shall set apart for a sink- be invested, as required by section one of this act. SEC. 3. This act shall take effect and be in force from and after its passage.

All excesses to be

ing fund.

Approved March 2, 1865.

CHAPTER II.

An Act Supplemental to an Act entitled " An Act to provide for the Assessment and Taxation of all Property in this State, and for levying taxes thereon according to its true value in money," approved March ninth, eighteen hundred and sixty.

SECTION 1. Board of County Commissioners shall have power to make such abatement of taxes or penalties as they shall deem just; also to order money refunded improperly assessed-when application for relief made.

2. When act to take effect.

March 2, 1865.

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

Commissioners to

of taxes; to order

sed.

SECTION 1. The board of county commissioners of each county upon proper cause shown by a party ag- have power to grieved, shall have power to make such an abatement of make abatement taxes or penalties or both, assessed or incurred against money refunded any property in any case as they may deem just, and improperly assesalso to order any tax paid which has been improperly assessed or paid by mistake, to be refunded by the county treasurer, and the taxes so refunded shall be chargeable to and be deducted from the several funds on account of which the same were collected in the hands of the county treasurer.

When application

Provided, That all applications for relief under this act shall be made within one year from the first day of for relief made. January next ensuing the levy of such tax.

SEC. 2.

passage.

This act shall take effect from and after its

Approved March 2, 1865.

March 3, 1865.

Establishment of
Asylum.

To be controlled

by a Board of Di

rectors-of whom

to consist-term of

office.

Duty of Board of
Directors.

select lands for

CHAPTER III.

An Act to establish an Orphan Asylum for the orphan children of Minnesota Officers and Soldiers who have been or may be killed during the present war.

SECTION 1. Establishment of an Asylum for the education and support of indigent minor children of deceased officers or soldiers of Minnesota while in service.

2. Asylum to be controlled by a Board of Directors-of whom to consist-term of office. 3. Duty of Board of Directors.

4. Commissioner of State Land Office to select and set apart swamp lands for the erection and support of said Asylum-when.

5. When said lands to be deemed irrevocably dedicated to said Asylum.

6. When act to take effect.

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

SECTION 1. There shall be established under the direction and supervision of the board of directors hereinafter specified, an Asylum for the education and support of indigent minor children of such Minnesota officers and soldiers as have been or may be killed, or who have or shall hereafter die in the service of the country during the present war.

SEC. 2. Said Asylum shall be controlled by a board of five directors. The Governor and Adjutant General shall be two of the number of said board ex-officio, and the remainder shall be appointed by the Governor, by and with the advice and consent of the Senate, and shall hold their offices for the term of three years.

SEC. 3. Said directors shall have the general supervision of said Asylum; shall prescribe rules for the government and management thereof, and generally perform all acts necessary to render said Asylum efficient for the purposes for which the same is established.

SEC. 4. That as soon as the title to the swamp Who and when to lands donated by Congress to the State of Minnesota shall become vested in the State, and as often as any such lands become so vested, the commissioner of the State land office shall, after selecting the lands appro

Asylum.

priated to the State Prison, Insane Asylum, Institution for the education of the Deaf and Dumb at Faribault, and three Normal Schools, under the provisions of an act entitled "an act to appropriate swamp lands to certain educational and charitable institutions therein named, and for the purpose of erecting a State Prison," approved February thirteen, eighteen hundred and sixty-five, proceed to select and set apart the remainder of the swamp lands not heretofore otherwise appropriated for the erection and support of the Asylum created and established in and by this act.

vocably dedicated

SEC. 5. All lands so selected and set apart by the commissioner of the State land office, shall from and when said lands after such selection be deemed to be irrevocably dedi- to be deemed irrecated to the use of said Asylum, and shall vest in the to said Asylum. board of directors in and by this act created in trust for the uses and purposes of said institution.

SEC. 6. This act shall take effect and be in force from and after its passage.

Approved March 3, 1865.

CHAPTER IV.

An Act to provide for the Relief of the Sick and Disabled Soldiers belonging to Minnesota.

SECTION 1. Appropriation for the relief of sick and disabled soldiers belonging to Minnesota

where they may be found.

2. Governor authorized to appoint Commissioners to visit hospitals-for what purpose-
how money to be appropriated.

3. In what cases such aid to be administered.

4. Commissioners to keep a correct and detailed account of all moneys which they may
pay out-to make report-to whom.

5. Subscribe oath for faithful performance of duties-per diem and mileage.

6. When act to take effect.

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

SECTION 1. That there is hereby appropriated the

March 2, 1865.

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