§ 880. Not in violation of motor vehicle act of 1911 - This legislation is not forbidden by G. S. 1913, § 2637, which regulates the speed and operation of motor vehicles and forbids any city from passing ordinances in respect to or limiting the use or speed thereof.

Park v. City of Duluth, 134 Minn. 296 (159 N. W. 627).

Laws 1915, ch. 52 § 1.

Section 1. Chap. 254, G. L. 1911 repealed with provisions to remain in force so far as proceedings already instituted are concerned - That Chapter 254, General Laws of Minnesota for 1911, entitled, "An Act providing for the laying out and construction of highways outside of cities and villages and for the substantial improvement of the same and for the payment for the same by the state and county and by the assessment of benefited lands,' be and the same is hereby repealed; provided, however, that said act shall continue and remain in full force and effect with respect to all state rural highways heretofore constructed thereunder, or in process of construction thereunder and in all proceedings now pending thereunder where the petition for any such rural state highway has been filed with the county auditor, and the first hearing thereon has been held by the county board or judge of the district court as in said act provided.

G. S. 1913, § 1268. Taxes - Bonds - Fiscal statement-To levy and collect taxes, including poll tax and assessments, audit claims against the village, and direct orders to issue for their payment; to refund, wholly or in part, any tax or special assessment unjustly or illegally collected; to authorize village bonds to be issued in the cases provided by law; and, generally to manage the financial concerns of the village. And they shall prepare and cause to be publicly read at the annual village election a detailed statement showing the amount in the treasury at the beginning of the year, when and from what sources all moneys paid into the treasury during the year were derived, and when, to whom, and for what purpose all money expended was paid, with the balance then in the treasury, which statement shall be recorded in the minute book and preserved in the recorder's office.

G. S. 1913, § 1269. Licensing amusements, peddlers, etc.- Fifteen. To prevent or license and regulate the exhibition of caravans, circuses, mountebanks, theatrical performances or shows of any kind; to prevent or license and regulate the keeping of billiard tables, pool tables, pigeon hole tables, bowling saloons and all other games and devices; to restrain or license, regulate and tax auctioneers, hawkers and peddlers; and in all such cases they may fix the price of said license or tax, and prescribe the term of the continuance of such license, and may revoke such license when in the opinion of the village council the good order of the public interests of the village re

quire it; provided, that the council may in any case where in their opinion, the public interests of the citizens of the village require it, refuse to grant any license for the above purposes, and provided, also, that twenty-five dollars a day shall be construed by the courts of said state as a reasonable price per day for an auctioneer's license issued under the above provision. The term of no such license shall extend beyond the annual election of officers next after the granting thereof. (G. S. 1894 § 1224 subd. 15, amended '05 c. 138 § 1)

TAXES FOR SPECIAL PURPOSES AND SPECIAL ASSESSMENTS.

Village council levy illegal-see § 67.
Township roads-see

76.

G. S. 1913, § 1303. Tax levy - Annually on or before September 15 the council shall determine by resolution the amount of corporation taxes to be assessed, which shall not exceed two per cent of the assessed valuation of the property taxable in the village. Before levying a tax for any special purpose, the council may submit the question of levying the same to the voters at a general or special election, and it shall be bound by the vote thereon. On or before October 10 in each year the clerk shall certify all such resolutions to the county auditor. (§ 741, R. L. '05)

Laws 1917, ch. 273:

Section 1. Villages permitted to appropriate $500 for public entertainment That the village council of any village of 1,000 or more population in this state is hereby authorized to annually levy a half mill tax against the taxable property in such village for the purpose of providing musical entertainment to the public in public buildings or on public grounds, provided however, that in any such village the total sum that may be levied or expended in any one year, shall not exceed the sum of five hundred ($500.00) dollars.

Laws 1917, ch. 48:

Section 1. Villages incorporated under Special Laws given authority to sprinkle or oil streets - The provisions of sections 1284, 1285 and 1286, General Statutes 1913, relating to the sprinkling or oiling of streets in villages organized or re-organized under the provisions of chapter 9 of said General Statutes and the assessment of the cost of such sprinkling and the levy of taxes to pay the whole or a portion of such cost and the payment and collection of such assessments, all as provided for in said sections, shall extend to and be applicable in all villages incorporated under any special law or laws of the state. If the village council of any such village shall cause any street or part of street therein to be sprinkled, it shall proceed in accordance with the provisions of said sections, anything in the charter of such village, or any special law of the state to the contrary notwithstanding.

ROADS AND BRIDGES.

G. S. 1913, § 1293. Road labor- Ever male inhabitant in any village in this state organized and operating under general laws between the ages of twenty-one and fifty years, except paupers, insane persons and others exempted by law shall be assessed not less than one nor more than four days' labor in each year. ('09 c. 189 § 1)

G. S. 1913, § 2594. Road taxes in villages - Assessment All road taxes, except poll taxes, may be required to be paid in cash in any village in this state whenever a majority of the voters of such village voting by ballot upon the question shall so determine. Such question shall not be voted upon unless a petition signed by at least ten voting tax payers of such village, praying for the payment in cash of all road taxes, is filed with the clerk or recorder of such village ten days before the annual election in such village, in

which case the clerk or recorder shall specify in the notice of such annual election that such question will be voted upon. If such question is decided in the affirmative, all taxes thereafter assessed for the maintenance and repair of roads and bridges in such village shall be paid in money and disbursed by the village council or governing board of such village as other village taxes. The village council or governing board of such village may assess all the property of such village not to exceed six mills on the dollar on the last assessed valuation thereof, and if they so assess, they shall certify the same to the county auditor for extension and collection, the same as other village taxes, and before such taxes are collected, such village council or governing board of such village may pledge the credit of the village by issuing village orders not to exceed the taxes so assessed, to the expense of road and bridge work. Provided, however, that for the year 1909, upon a petition as above provided for, being filed with the village clerk or recorder on or before the last Tuesday in March of said year, the village council may cause a special election to be held for the purpose of voting upon said question, by giving the notice required in the case of special elections in villages. ('09 c. 435 § 1) G. S. 1913, § 2598. Tax levy When one-half or such other proportion as may be, of the cost of such improvement shall be provided for by any municipality within this state, it shall be lawful for such municipal corporation, by a majority vote of the legal voters thereof after 10 days' notice, to meet the necessary expense by the issuance of bonds bearing interest not to exceed seven per cent per annum and not to run longer than twenty years after the date of issue, nor to be sold for less than par value, interest payable semiannually; provided, that the limit of indebtedness of such corporation prescribed in the constitution is not thereby exceeded. In case the limit of indebtedness of such municipality would be thereby exceeded, then it shall be lawful for such municipality to make a sufficient tax levy for general purposes to meet the necessary expenditure in the construction of such bridge, and when the same shall be completed and accepted the share of the cost thereof to be borne by such municipality shall be paid out of the general fund by orders drawn in the usual form and manner. ('09 c. 425 § 3)

BOULEVARDS AND PARKWAYS.

G. S. 1913, § 1333. Tax levy - Park fund — The village council shall annually at the time of levying other village taxes, levy such sum as it shall deem necessary, not to exceed one mill upon the dollar of taxable property of the village, for park purposes and such taxes shall be collected with an [d] as a part of other village taxes, and paid into the village treasury, and set apart as a village park fund. The board of park commissioners shall have power to expend such fund in the acquisition, maintenance and improvement of parks and parkways. ('05 c. 167 § 4)

G. S. 1913, § 1828. Assessment — If such work shall not be fully done, and said boulevard shall not be fully constructed or rebuilt in the manner and within the time prescribed in said resolution, then the village council or common council of said city may order the same to be done by the street commissioner, or commissioners of public works, or cause the same to be done by contract let to the lowest responsible bidder, the entire expense thereof to be paid out of the general (revenue) funds of said village or city. At any time within thirty days after said village or city shall have completed the construction of said boulevard as aforesaid, the village council or common council of such city shall adopt a resolution fixing a time and place when and where they shall hear testimony of all persons interested or affected and ascertain the amount of benefits to property fronting such boulevard by reason of the construction thereof, and such resolution shall be served on all the persons named in the resolution adopted under section one [1826] of this act, and in the manner therein provided. At the time and place named in said resolution said village council, or the common council of said city, shall hear any and all testimony offered by or on behalf of all parties interested or affected by the construction of said boulevard and for said purpose the president of the council or other presiding officer is

hereby authorized to administer oaths to witness. Thereupon by resolution, the village council, or common council of said city, shall determine the amount of benefits caused by said construction, to each lot, part of lot, or parcel of ground fronting the street or streets where such boulevard shall have been constructed or rebuilt as aforesaid; and a full and complete record thereof shall be made and kept by the village or city recorder in a separate book kept for that purpose, which record shall contain a description of the property benefited and charge with the construction of such boulevard, the amount of benefit determined in each case as aforesaid, and when so determined the amount of each annual installment thereof; when transmitted to the county auditor of the county for assessment; the amount paid thereon and when paid. Such record to be used in making each annual levy and assessment, as in this act provided. The amount of (the) benefits to each lot, part of lot, or parcel of ground so determined as aforesaid, shall be and become a charge against the same and shall be assessed thereon, as (in) the case of county, city or state taxes in three annual installments. ('05 c. 330 § 3)

G. S. 1913, § 1830. Tax levy-Duty of county officers - Payment before levy- After the completion of said boulevard as aforesaid by said village council or common council of said city, said village council or common council of said city, shall annually, on or before the first day of October of each year, until the whole of said assessments have been levied as herein provided, cause a statement of the amount of one of the said three annual installments, with six per cent annual interest thereon computed from the time of completion of said work to the first day of June following the making of said levy added thereto, to be transmitted, with the village or city taxes for that year, to the auditor of the county, and the said auditor shall insert the same with the other taxes in the duplicate statement of taxes annually transmitted by him to the county treasurer for collection and payment thereof, and the same shall be enforced with, and in like manner, as city, county and state taxes are collected and payment thereof enforced. After the completion of said boulevard the owner of owners of said land adjoining the same, or interested therein, shall have the privelege of paying all or any portion of the cost of construction thereof to said village or city at any time within twenty days thereafter, and before said levy has been made, and the amount so paid shall be deducted from the amount of said assessment. ('05 c. 330 § 5)

G. S. 1913, § 1831. Laws repealed - Not to apply to certain cities or villages Prior assessments - Chapter forty-nine of the General Laws of Minnesota for the year 1899, and all other acts and parts of acts inconsistent with the provisions of this act are hereby repealed. Provided, however, that this act shall not apply to any city or village of this state having a population of less than ten thousand operating under a special law or special charter. Provided, further, that this act shall not in any way affect any assessments heretofore made by any city or village or any assessments hereafter to be made by any city or village upon any contract made prior to the time when this act shall take effect. ('05 c. 330 § 6)

WATER AND WATERWORKS.

G. S. 1913, § 1316. Notice Heating - Assessment and levy - The village council in either of such cases shall fix a time and place for the hearing, and of the proposed tax levy of such water frontage tax for the hearing of all objections thereto, and give two weeks published notice thereof in accordance with the prescribed method of publication of or dinances of such village council.

At the time and place so fixed in such notice, the council shall meet and hear any objections thereto and determine whether such improvement is necessary or proper, and shall then make an assessment upon all property so fronting on such proposed water-main subject to such levy, which assessment