PREFACE

The purpose of this compilation is to provide in compact form the laws of the state relating to the assessment and collection of taxes.

Notes of decisions of the Supreme Court which it is thought will be helpful in the interpretation of the statutes are presented with the sections to which they relate.

EXPLANATORY

1. The numbers in parentheses at the end of sections of the text refer to the sections of "Revised Laws 1905," and subsequent session laws. These references merely indicate the sources of the sections to which they are appended.

2. In the references to the cases in the notes the minus (-) sign stands for the Minnesota Reports and the plus (--) sign for the Northwestern Reporter. In references to the first twenty volumes of the Minnesota Reports the first page number refers to the official edition and the second to the Gilfillan edition.

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