The stockholders in all Michigan corporations are made individually liable for all labor performed for the corporation. Any stockholder who is compelled by action to pay the labor debts of the corporation in whole or in part, may call upon all others of the stockholders to contribute their part of the sum so paid, and may sue them jointly or severally, and recover in such action the ratable amount due from the stockholder or stockholders so sued. In the case of mining corporations, the individual liability may be enforced by an action against the stockholder and corporation jointly, commenced within two years from the time when payment for such labor became due, but not afterward. In manufacturing corporations, if capital stock is withdrawn and refunded to the stockholders before payment of all debts for which such stock would have been liable, the stockholders are made jointly and severally liable to creditors to the amount of the sum refunded to him or them respectively.

If the directors shall willfully neglect or refuse to make and file the annual report, they are each made liable for all debts of the corporation; and are subject to a penalty of twenty-five dollars, and in addition thereto the sum of five dollars for each and every secular day after the first day of March in each year during the pendency of such neglect or refusal. Neglect to give notice within thirty days thereafter to the Secretary of State and proper county clerk of the dissolution or termination of the corporation, or of the sale of its property and franchise, subjects the directors to the same penalties provided in case of neglect to make the annual report. If they declare and pay a dividend when the corporation is insolvent, knowing that fact, or that the payment of such dividend would render it so, the directors assenting thereto are made jointly and severally liable for all debts due from the corporation at the time of declaring or paying such dividend; and if the corporation shall violate any of the provisions of the act under which it is organized, the directors ordering or assenting to the violation are made jointly and severally liable for all debts contracted after the violation, to the extent of three times the amount paid in on the stock standing in the name of the offending directors on the books of the company.

V. REPORTS:

The directors of every company for mining or smelting metals or ores shall annually in the month of July, and those of manufacturing companies shall annually in January make and file with the Secretary of State and the clerk of the county where its business is carried on, a report for the fiscal year of the corporation, upon blanks furnished by the Secretary of State, showing the amount of capital stock, the amount of the capital paid in, the amount invested in real and personal property, the total debts and credits of the corporation, the stockholders and their respective residences and the number of shares held by each at the date of the report, and such other information as the Secretary of State shall require.

Every corporation shall keep its books and accounts open for the inspection of the stockholders at its principal place of business, or at the office of its treasurer; and the directors thereof shall make and exhibit to the stockholders, at least once each year, a true statement of the accounts of the corporation.

Domestic corporations whose principal office is located without the State, are required to keep a list of all stockholders, showing the number of shares held by each, and a stock transfer book, at their agency or office in the State. Failure to comply with this provision will be deemed a mis-user of the charter, and work a forfeiture thereof. The provision requiring a transfer book to be so kept is not applicable to corporations organized for or engaged in mining in the Upper Peninsula of Michigan. VI. TAXATION:

The property, real and personal, of all corporations (except railways paying specific taxes), whether foreign or domestic, is taxed for State, school and municipal purposes under the general provisions of law relating to the assessment and collection of taxes. The capital stock as such is not taxed.

Every corporation or association incorporated by or

under any general or special law of this State or doing business therein, is required to pay to the Secretary of State a franchise fee of one-half of one mill upon each dollar of the authorized capital stock of the corporation, and a proportionate fee upon any and each subsequent increase thereof, the fee in no case (except on increase of capital stock) to be less than five dollars. A corporation renewing its term of existence is required to pay the full fee above mentioned. The Secretary of State is prohibited from filing or recording the articles of association of any corporation whether for the original or renewed term unless accompanied by the franchise fee. VII. DISSOLUTION:

Whenever a majority of the directors discover that the stock and property of any corporation is so far reduced by losses or otherwise that it will not be able to pay its obligations or to afford reasonable security to those who may deal with it, or when the directors for any reason deem it beneficial to the stockholders that the corporation should be dissolved, they may apply to any court of equity having jurisdiction for a decree dissolving the corporation. Upon due notice to persons interested and hearing, the court may enter a decree dissolving the corporation and appointing a receiver with the usual powers. The affairs of any corporation for mining, smelting or manufacturing, not actively carrying on its proper business, whose term of existence as fixed by its articles of association has expired without renewal, may be wound up on the application of any stockholder, whether his title to the stock be legal, equitable, absolute or in trust; or of any creditor whose demand is in full force and not barred by any statute of limitations. The proceeding is by bill, in the Circuit Court in Chancery of any county of this State, in which any of the real or personal property of the corporation may be situated. The court is authorized to appoint a receiver to collect and distribute among creditors and stockholders the assets of the corporation, and to finally close up its business and affairs. VIIN FOREIGN CORPORATIONS:

Foreign corporations organized for the purpose of mining, smelting, refining or manufacturing any kind of ores or metals, upon filing copies of their charter or articles of incorporation with the county clerk of the county in this State where its operations are to be carried on, and with the Secretary of State; and appointing an agent resident in the State, for service of process, may carry on business in the State, and shall enjoy all the rights and privileges and be subject to all the restrictions and liabilities of domestic corporations organized for the like purpose.

Any person holding a mining option or agreement for a mining lease or license to explore or mine on lands in this State, containing a clause allowing the lessee, his personal representatives or assigns, to surrender such lease or license at any time before the expiration of the term thereof, by giving notice, has an absolute right to have such option or agreement specifically enforced, if not in default himself; and any person holding an agreement for an interest in any mining lease or license, from the lessee, is entitled to have the same specifically enforced, if not in default himself. All mining options, leases and licenses are assignable, and survive, and may be enforced by the executors, administrators, personal representatives or assigns of the party or parties, whether the option contains words of assignability or not. Mining licenses for mining ore or minerals are subject to levy and sale on execution.

II. MINING LIENS:

Every person who shall furnish or perform any labor for any corporation organized for the purpose of mining, smelting or manufacturing ores or minerals in the Upper Peninsula of Michigan and every bona fide holder of any draft or order for the payment of money due for any such labor, issued or drawn by any officer, clerk or agent of any such corporation, is given a lien for the amount due thereon or therefor upon all the real and personal property of the corporation lying and being in the Upper Peninsula, which lien takes precedence of all other debts, judgments or decrees, liens or mortgages, except liens accruing to the State for taxes, fines or penalties

Within the State acknowledgments may be taken by the judges and clerks of the Supreme, District and Probate Courts, and by notaries public, justices of the peace, registers of deeds, court commissioners and county auditors, within their respective jurisdictions. Without the State and within the United States deeds may be acknowledged before the judges or the clerks of the Supreme and District Courts of the United States; or before the judges or the clerks of the courts of record of any state, territory or district of the United States; and by notaries public, justices of the peace, and commissioners appointed by the Governor of this State for the purpose. If the acknowledgment is taken without the State and not before a commissioner appointed by the Governor of this State, nor before an officer having a seal, the official character of the officer taking the acknowledgment must be shown by a certificate of the clerk or other certifying officer of the proper court of record.

II. ALIENS:

Persons who are not citizens of the United States and have not declared their intention to become such, and corporations not organized under the laws of the United States, or one of them, cannot hereafter acquire reai estate, except by devise or inheritance. The following exceptions are made: 1. Where the right to hold land is secured by treaty with the foreign country. 2. In the case of an alien owning not more than six lots of fifty feet frontage by three hundred feet deep, or any tract of a size equal to such six lots, within ar incorporated city. 3. In the case of an actual settler on a farm of not more than one hundred and sixty acres. 4. In the case of lands obtained in good faith in enforcing the collection of debts or foreclosing mortgages. No corporation or association, more than twenty per cent of the stock of which is owned by any person or persons, not citizens of the United States, shall own any real estate hereafter acquired in this State.

III. ASSIGNMENTS:

There are two acts under which assignments may be made. The one is usually spoken of as the Assignment Law, and was enacted in 1876. The other is known as the Insolvent Act, and was enacted in 1881, and has been several times amended in favor of the insolvent.

(a). The Assignment Law: The assignment must be by instrument in writing, subscribed by the debtor, duly acknowledged, and filed in the office of the clerk of the District Court in the county in which the debtor resides or in which his business has been principally carried on. The assignee must be a resident and freeholder of the State. In order to pass the real estate to the assignee, either under the Assignment Law or the Insolvent Act, a certified copy of the deed of assignment must be filed

for record with the register of deeds in the county wherein the land is situated.

Within ten days after making the assignment the debtor must file with the clerk of the court where the deed of assignment is filed an inventory, duly verified, and containing a list of all his creditors, their residences, the amount and nature of the debt due to each and whether secured; and a complete inventory of the debtor's estate and the incumbrances or securities incident thereto, and the value of the estate and each item thereof, to the best knowledge of the debtor.

The assignee, within five days after the filing of the inventory, and before he is allowed to dispose of any part of the assigned property, must file with the clerk of the court a bond in twice the value of the estate, as shown by the inventory or by the affidavit of the debtor, with two or more sureties, residents and freeholders, conditioned for the faithful performance of the trust. The assignee shall forthwith give notice of the assignment directly to each creditor, and by publishing notice thereof in some newspaper published either in the county where the assignment is made, in an adjoining county, or in St. Paul. The assignee represents the creditors and has all the rights which such creditors would have to avoid fraudulent conveyances and transfers. Creditors must file their claims, duly verified, with the assignee. The court has power to fix the time within which claims must be presented, and usually they must be presented within the time, but on showing good cause the court may allow claims to be filed after such time. Out of the funds coming into the hands of the assignee the expenses of the assignment are to be first paid. After that shall be paid: 1. Debts due the United States, the State of Minnesota, taxes and assesments. 2. Debts due for labor performed within three months of the date of the assignment. 3. All debts, duly proved, pro rata full. All proceedings are under the supervision of the district judge. Twenty days before paying any dividend the assignee must file with the clerk of the court a list of claims allowed. Upon the full performance of his duties the assignee may apply to be released, upon three weeks' notice. Under the Assignment Law no releases need be filed and creditors may prosecute the debtor for the remainder of their claims.

or in

(b). Insolvent Act: Whenever any debtor shall have become insolvent, or garnishment shall have been made against any debtor, or his property levied upon, he may make an assignment of all his unexempt property for the equal benefit of all his bona fide creditors who shall file releases of their claims. Such assignments shall be made in the same manner as those under the Assignment Law. If the assignment is made within ten days after said garnishment, levy, attachment or execution is levied on debtor's property, it shall operate to discharge the property from such garnishment, etc., unless the assignée shall within five days after qualitying file with the clerk of the District Court notice of his intention to retain such garnishments, etc..

Whenever any insolvent debtor shall confess judgment, or do anything whereby any of his creditors shall obtain preference over any other of his creditors, or shall omit to do anything which he might lawfully do to prevent any of his creditors from obtaining preference over any other of his creditors; or shall not make an assignment under the provisions of the Insolvent Act within ten days after any garnishment, levy, etc., has been made against him; or shall conceal or remove his property with intent to defraud his creditors; then, or within sixty days thereafter, any one or more of his creditors having claims to the aggregate amount of two hundred dollars or more, may petition the District Court for a receiver of the property of such debtor, and such receiver being appointed, the debtor's property is distributed as under the Assignment Law, with the exception that only such creditors as file releases of their claims can participate in the dividend. No preferences are allowed except those expressly provided for by law.

Claims are to be filed in the same manner and within the same time as under the Assignment Law. Releases are to be filed before dividends are paid, and the court usually makes an order limiting the time within which they may be filed. If not filed within the time limited, the court will, for cause shown, allow releases to be filed, or it seems will allow them to be filed at any time before dividends are paid. Releases are to be filed with the clerk of the court. The release of the debtor under the Insolvent Act does not operate to release any person liable as surety, guarantor or otherwise, for the same debt. Creditors who do not file releases do not share in the dividend, but keep their claims intact against the debtor. An amendment to the Insolvent Act, enacted in 1895. declares that a debtor who has made an assignment under its provisions, but who does not wish to receive merely the release provided for in that act, may: He may present to the court an application for a discharge from all of his debts. This petition shall be accompanied by the affidavit of the debtor setting out the facts of the assignment; that the inventories were true; that he has not within six years preceding disposed of any part of his estate for the future benefit of himself or his family or in order to defraud his creditors, nor acknowledged

any debt he did not honestly owe. Upon the filing of this application and affidavit the court shall cause a citation to issue requiring all creditors to show cause why the debtor should not be discharged. This citation shall be served as a summons is served, or in the manner directed by the court. Any creditor objecting to the discharge may file an answer to the application stating the facts by reason of which the discharge should not be granted. The issues may be tried before a jury at the request of any creditor. At such a hearing the insolvent may be examined on oath concerning his property and debts, at the instance of any creditor, and the creditor may contradict his testimony. All persons who have filed claims or received dividends, whether they are residents of this State or not, are declared to be parties to the action and to be bound by the decree entered by the court. All persons within the State, upon whom the citation is served, are also declared to be bound by the proceedings. If upon the hearing it appears that the debtor has complied with all the requirements of law, and has acted honestly in delivering all of his unexempt property to the assignee, the court shall order his discharge from the debts of all who have proved their claims or have been made parties to the action.

IV. ATTACHMENT:

In an action for the recovery of money the plaintiff, at the time of issuing the summons, or at any time afterward, may have the property of the defendant attached, whenever the plaintiff, his agent or attorney, shall make affidavit that a cause of action exists against the defendant, specifying the amount of the claim and the ground thereof; and that the defendant: 1. Fraudulently contracted the debt. 2. Is a foreign corporation, or is a non-resident. 3. Has departed from the State, as deponent believes, with intent to defraud or delay his creditors, or to avoid the service of a summons, or keeps himself concealed with like intent. 4. Has assigned, secreted, disposed of, or is about to assign, secrete, or dispose of his property with intent to delay or defraud his creditors: provided, that no attachment shall be allowed in actions for libel, slander, seduction, breach of promise of marriage, false imprisonment or assault and battery. Before the writ is allowed the plaintiff must furnish a satisfactory bond for at least the sum of two hundred and fifty dollars.

V. CLAIMS AGAINST ESTATES.

Such claims must be itemized and sworn to by the creditor, his agent or attorney, stating the amount due, that the same is just and true, that no payments have been made thereon which have not been credited, and that there are no offsets to the knowledge of the affiant. The statement is filed with the judge of the Probate Court. An appeal may be taken to the District Court from the allowance or disallowance of a claim.

VI. COURTS:

The courts of the State are Supreme, District, Probate, Municipal and Justices'.

The

The Supreme Court has appellate jurisdiction. District Court is the court of general jurisdiction. Probate Courts have jurisdiction over the estates of deceased persons.

There are Municipal Courts in all of the larger cities. Many of these are created under special acts, but usually the jurisdiction is limited in amount to from three hundred to five hundred dollars and they cannot try actions involving the title to real estate nor are their judgments liens on real estate; but a transcript thereof may be filed in the District Court and will then become a lien on real estate.

Justices have jurisdiction to the amount of one hundred dollars, but cannot try actions for false imprisonment, libel, slander, malicious prosecution, criminal conversation, seduction, breach of promise to marry, nor actions equitable in their nature or involving the title to real estate.

No estate or interest in lands, other than leases for a term not exceeding one year, nor any trust or power over or concerning lands, shall be granted, created, assigned, surrendered or declared, unless by act or operation of law, or by deed or conveyance in writing, subscribed by the parties creating, granting, assigning, surrendering or declaring the same, or by their lawful agent thereto authorized by writing; but courts of equity may compel specific performance of contracts partly performed.

Deeds should be executed in the presence of two witnesses who subscribe their names and should be acknowledged (see "I. Acknowledgments") and recorded in the office of the register of deeds for the county in which the land is situate. Unless so recorded the deed is void as against subsequent purchasers in good faith for a valuable consideration, and also as against any attachment or judgment obtained in good faith against the person in whose name the land appears of record. Deeds cannot be recorded unless acknowledged and witnessed by two witnesses. Deeds must be executed under seal of grantor; a scroll being sufficient therefor.

The interest of a married woman is released if she joins with her husband; and she need not be examined separately.

IX. DEPOSITIONS:

Deposition within the State may be taken when the witness: 1. Lives more than thirty miles from the place of trial. 2. Is about to go out of the State and will not return in time for the trial. 3. Is so sick, infirm or aged as to make it probable he cannot attend the trial.

The usual method in the case of depositions to be taken without the State is to serve a notice on the adverse party that the deposition of certain persons, naming all of them, will be taken at a certain place and time before a certain person, who must be one authorized by the law of the place to administer oaths. The notice is served as are notices in civil actions, and so as to allow the adverse party sufficient time by the usual route of travel to reach the place therein noted, allowing one day for each one hundred miles of distance between the place of serving the notice and place of taking depositions, and one day for preparation, excluding Sundays and the day of service. This method is also frequently used for taking depositions within the State. Depositions may be taken out of the State under a commission issued by the court to a competent person.

X. DESCENT:

A homestead is not affected by any disposition to which the surviving husband or wife has not assented in writing and is free from debts of the deceased. If there is no issue living, it descends to the surviving husband or wife; if no surviving husband or wife, to the children; if there is a surviving husband or wife and children, such surviving husband or wife has a life estate and the children have the remainder; if no surviving husband or wife and no children, the homestead descends as other real estate.

Surviving husband or wife takes one undivided onethird of all the real estate the deceased husband or wife was possessed of during coverture, to the disposition of which such survivor has not assented in writing, subject, however, to the payment of debts in the same proportion as is the other real estate.

The residue descends: 1. In equal shares to the children and lawful issue of any deceased child by right of representation, 2. If there are no children and no issue of any deceased child the entire estate goes to the surviving husband or wife. 3. If there is no surviving husband or wife, and no children, then to the father. 4. If there is no issue, husband or wife, nor father, then to the mother. 5. If no issue, husband, wife, father nor mother, then to brothers and sisters equally and to their issue by right of representation. 6. If none of these, then to next of kin in equal degree of collateral kinship. 7. If at the death of any unmarried child under age, all the other children of such parent are dead but have left issue, such issue shall take the estate of such child derived from said parent, and if such issue are in equal degree of kindred they take equally, otherwise by right of representation. 8. If no husband, wife or kindred, the estate escheats to the State. Degrees of kindred are computed ac

ΙΟ

cording to the civil law. Kindred of the half and whole blood have equal rights. The survivor of a testate spouse, who has provided in a will for such survivor in lieu of the right secured by statute to such survivor, must renounce such provision by written instrument filed in the Probate Court where the will is probated, within six months after probate, or he will be deemed to have taken such provision in lieu of his statutory rights. XI. EMINENT DOMAIN:

con

Any corporation organized for the purpose of structing or maintaining any work of internal improvement, requiring the taking of private property for public use, gas and water companies, street railway companies, mining and quarrying companies, on compliance with the statutes regulating the formation of such, shall, according to their business, and the provision of law, have among other corporate powers, the power of eminent domain.

Any corporation with such power may present to the District Court in the county in which any property proposed to be taken may be, a petition, signed by the president and secretary of the corporation, setting forth a description of the enterprise, and a description of the land necessary to be taken, used or overflowed for the purposes of such enterprise, and also the name of each owner and each person interested in said lands, so far as the same can be found out from the public records, and praying the appointment of three competent, disinterested persons as commissioners to determine the compensation to be made to such owners and incumbrancers, or others interested.

A notice stating the objects of the petition, containing a description of the lands proposed to be taken, and stating the time when and the place where the same will be presented to the court, shall be served on every person interested in such lands at least ten days before the time designated in such notice for the presentation of the petition. If any such persons cannot be found or are non-residents the notice may be served by publication. The proceedings are void as to persons not served in one of the methods prescribed.

Upon the hearing on the petition, if the court is satisfied that the public interests require the prosecution of the proposed enterprise and that the lands proposed to be taken are required for its purposes, it shall appoint the commissioners as prayed for. The commissioners, after taking a prescribed oath, shall proceed, upon viewing the premises and hearing proofs, to assess the damages accruing to any person by reason of the sail construction or improvement. The commissioners must thereafter file a complete report, with a map showing the place of the improvement, in the District Court, and notice of the filing must be served on all persons interested. Within thirty days of serving the notice of filing such report any person may appeal to the court in which it is filed. Upon the company giving bond to pay any amount awarded by the court it is permitted to proceed with the construction. Upon the appeal the court or jury may re-assess the damages. The company may file and record certified copies of the report of the commissioner or the verdict or judgment in the office of the register of deeds and thus perfect the record title.

The United States, the State of Minnesota and the various municipal corporations have the right to take property for public purposes.

XII. EXECUTIONS:

Executions may issue on judgments at any time within ten years after docketing. The execution is good for sixty days and may be renewed. Personal property is levied on under execution, and sold on ten days' notice, the notice being given by posting it in three public places. Real estate is sold on six weeks' notice, given by posting said notice in three public places and by advertising it also for that period in a newspaper published in the county where the real estate is located.

XIII. EXEMPTIONS:

a

The following are exempt from levy or attachment: Family pictures, school books or library, and musical instruments for use of family; a seat or pew in a church; lot in a burial ground; all household furniture not exceeding five hundred dollars in value: moneys arising from insurance of exempt property when such property is destroyed by fire; wearing apparel of debtor and family; three cows, ten swine, one yoke of oxen and a horse, or in lieu thereof, a span of horses or mules, twenty sheep, and the wool from the same, and enough food for all such stock for one year; one wagon, cart or dray, one sleigh, two plows, one drag and other farming utensils, not exceeding three hundred dollars in value; the provisions necessary to support the debtor and his family for one year; the tools and instruments of any mechanic, miner, or other person, used for the purpose of carrying on his trade, and stock in trade, including articles of goods manufactured in whole or in part by him, not exceeding four hundred dollars in value; library and implements of any professional man; outfit belonging to the publisher of a newspaper to the value of two thousand dollars: one sewing machine and one bicycle; necessary seed grain for actual personal

the the

use of debtor for one season, exceeding in no case more than one hundred bushels; and the wages of any laboring man or woman or of his or her minor children, in any sum not exceeding twenty dollars, due for services rendered during ninety days preceding the issue of any process of attachment, garnishment, or execution in any action against such laborer.

Most of these exemptions are allowed only in case of residents, but the exemptions to which any laborer in any other state is entitled to shall be allowed when such laborer is garnisheed in this State for a debt contracted in another state, such laborer being a resident of such state at the time of the garnishment.

XIV. HOMESTEAD:

A homestead, consisting of not more than eighty acres and the dwelling house thereon, and its appurtenances, and not included within the platted portion of any incorporated town, city or village, cr, instead thereof, a quantity of land not exceeding in amount one lot, if within the platted portion of any incorporated town, city or village having more than five thousand inhabitants, or one-half acre, if within the platted portion of any incorporated town, city or village having less than five thousand inhabitants, and the dwelling house thereon and its appurtenances, owned and occupied by any resident of this State, is not liable for the debts of the

owner.

The same exemption extends to the widow and children of deceased debtor. The wife and minor children of a debtor who has absconded are entitled to the privileges of homestead, but cannot sell it. Ordinarily a debtor may sell his homestead and it passes free from the lien of any judgment against him.

Except in the case of a purchase money mortgage, the homestead cannot be conveyed or mortgaged except the wife join. A mortgage on a homestead, where wife joins, constitutes a valid lien. Mechanics' liens may be filed on the homestead. Homesteads may be sold for nonpayment of taxes. If the owner of a homestead abandons it for more than six months, without filing in the register of deeds' office a notice of his intention to claim said property as his homestead, he loses his right, and in no case is it allowed after more than five years' continuous abandonment.

XV. INTEREST AND USURY:

Seven per cent is the legal rate and is allowed on all kinds of debts, including judgments and accounts. Parties may agree to pay as much as ten per cent per annum. Anything above ten per cent is usurious and the whole debt is forfeited. The courts have construed the statute strictly and no device is allowed to defeat the plain meaning of the law.

XVI. JUDGMENTS:

Remain good for ten years from the date of entry and may be renewed for an additional ten years. They constitute a lien on all real estate owned by debtor at the time of docketing, or acquired during the life thereof, in any county where the judgment is docketed. Transcripts may be docketed in any county creditor desires. The above statements are true only of judgments docketed in the District Court. Judgments obtained in Justices' or Municipal Courts may be made District Court judgments by filing transcripts.

XVII. LIENS:

There are several kinds of statutory liens allowed to keepers of livery stables, to common carriers for their charges, etc. In those cases the statute allows the creditor to sell the horses, freight, etc., upon notice.

о

The more important liens are those given to those who have performed labor or furnished materials for build. ings, etc., and known as "mechanics' liens." Whoever performs labor or furnishes material for the construction or repair of any boat, vessel or other water craft, 0 of any house or other building or appurtenance, or of an bridge, wharf, fixture, fence or other structure; or for grading, filling or excavating any ditch, drain, well cistern: or for making, altering or repairing any side walk, gutter, sewer, water or gas pipe, by virtue of contract with or at the instance of the owner thereot or his agent, trustee, contractor or sub-contractor, sha have a lien to secure the price of such labor, materials etc., on the structure, ditch, etc., and on the land which the same is situated, not exceeding forty acre if the land is without the limits of an incorporated town and not exceeding one acre if within the limits of incorporated town. Leased lands are subject to such lie unless the owner, within five days after he learns of th improvements, etc., on the land, gives notice that shall not be subject to them.

о

ite

A person wishing to avail himself of the law allowin such liens must, within ninety days after the last of labor, etc., was furnished, file with the register deeds of the county where the land is situate, a verific statement of the amount actually due; that the same due for labor, material, etc., as the case may be. time when the first and last items were furnished. description of the property to be charged with the

th

lie

the name of the owner or reputed owner, and a notice of the intention to claim and hold a lien. Such liens are enforced in the same manner that mortgages are foreclosed by action. Such action must be commenced within a year from the time the last item of labor, materials, etc., was furnished.

The other lien most commonly met with in the State is the lumberman's or logger's lien. Whoever performs work on any logs, cross-ties, etc., in this State may file a lien for such work in the surveyor-general's office for the district where the logs are and may at the same time attach the logs. The claimant is not required to give bond as in cases of ordinary attachment. If the lien is established the logs are sold on execution to satisfy the claim.

XVIII. LIMITATIONS:

Actions for the recovery of real estate may be brought within fifteen years; actions on judgments within ten years: upon any contract, obligation, or upon a liability created by statutes, or to enforce a trust or compel an accounting, within six years; for libel, slander, assault and battery, or false imprisonment, two years. In matters relating to time when the statute begins to run, questions of disability, non-residence, etc., the rules of the common law are enacted with little change.

XIX. MARRIED WOMEN:

All property belonging to a woman at the time of her marriage continues to belong to her during coverture. A married woman may deal with her separate property as fully as an unmarried woman, except that she cannot convey her real estate or enter into any contract with reference to it unless her husband join with her in such conveyance or contract; except that she may give a purchase money mortgage, make leases not to exceed three years in length, or release dower in lands owned by a former deceased husband.

No contract between husband and wife, with reference to any land owned by either of them, nor any power of attorney from one to the other to convey any land, shall be of any force; but in reference to all other subjects either may be the agent of the other or contract each with the other as fully as if the relation of husband and wife did not exist. Neither is liable for any debts of the other, contracted before or after marriage, except for necessaries furnished to the wife after marriage, where the husband would be liable at common law. A married woman is responsible for her torts and is bound by all her contracts except those relating to her real estate, and her property is liable for her debts and her torts as fully as if she were unmarried.

Mortgages on real estate are executed, acknowledged and recorded in the same manner that deeds are executed, etc. The husband or wife should join, except in purchase money mortgages. There are two ways in which real estate mortgages may be foreclosed: 1. By advertisement; that is, by publishing in some newspaper published in the county where the mortgaged property lies, for the period of six weeks, once in a week, a notice prescribed by statute. The sale is made by the sheriff to the highest bidder. His certificate of sale is prima facie evidence of title, and the mortgagor has one year from the day of the sale in which to redeem the property. 2. By action: In which an action to foreclose brought in the same way that other actions are brought, and the sheriff makes a sale as on an execution.

Whether the foreclosure is by action or by advertisement, the sheriff's affidavit and all other affidavits should be recorded within ten days after the sale, and the certificate should be recorded within twenty days.

Chattel mortgages not accompanied by immediate delivery, and followed by an actual and continued change of possession of the things mortgaged, shall be void as against creditors, subsequent purchasers and mortgagees in good faith, unless it appears that the mortgage was executed in good faith, and unless such mortgage or a copy be filed in the office of the town or city clerk in the town or city where the property mortgaged shall lie, and also in the town where the mortgagor lives at the time of the execution of said mortgage. When such mortgage is acknowledged and so filed it is declared to be sufficient notice of the existence and conditions thereof for the period of two years, and the mortgagee may, before the expiration of two years, file an affidavit showing what interest he has in the mortgage, and it will then continue to be notice for the further period of one year, and such renewal may be repeated from year to year. Chattel mortgages may be foreclosed by action, but they usually contain a power of sale and are almost always foreclosed under such power. The sale is made upon ten days' notice given by serving a copy of the notice on the mortgagor or the person in possession of the property, and by posting such notice for the same length of time in the three most conspicuous places in the city or town. If the sale is made by the sheriff the mortgagee may purchase.

The usual rules in regard to commercial paper are in force in Minnesota. Days of grace are allowed. Notes containing a provision for the payment of attorney's fees are collectible, but are not negotiable. Notes having a seal on them are not negotiable.

Where A indorses B's note before delivery to the payee named therein, A and B are both makers of the note and there is no need of protesting in order to hold A. Possession of the note is prima facie evidence of the indorsement, and the signature and indorsements are presumed to be genuine until denied by the oath of the person whose name purports to be signed, unless such person be dead.

Are commenced by the service of a summons. A complaint, stating the plaintiff's cause of action, must either be attached to the summons when it is served, or must have been filed in the office of the clerk of the court in which suit was brought, prior to such service. The summons may be served by the sheriff of the county where the defendant is to be found, or by any other person not a party to the action. When defendant is a non-resident, but has property within the State, service may in many cases be had by publication, but the property must first be attached, and the judgment so obtained is a judgment against the property attached, and not a personal judgment.

In the District Court the defendant has ten days in which to answer. In the municipal courts the time is shorter, usually two days.

XXIII. TAXES:

All real and personal property in excess of one hundred dollars is subject to taxation. The taxes assessed for one year become due on the first day of January of the following year.

Personal property tax, if not paid, becomes delinquent on the first day of March and a penalty of ten per cent is added. On the first day of April the county treasurer makes a list of delinquent personal property taxes, which he certifies to the clerk of the District Court. The clerk thereupon issues warrants to the sheriff directing him to collect the said taxes. If they are not paid on demand he shall seize the goods of the delinquent and sell them on ten days' notice.

If real estate taxes are not paid a penalty of ten per cent is added on the first day of June; an additional penalty of five per cent is added on the first day of the following January, and then an action is begun to obtain a tax judgment. After this is obtained, the auditor proceeds, on the first Monday in May, to sell the property for the taxes. The amount of the sale draws interest at Rethe rate of one per cent per month until redeemed. demption may be made at any time within three years from the day of sale.

XXIV. WAGES:

If any person fails to pay any wages earned, for a period of thirty days after the same have become due, and the same are recovered by action, such person must pay double the costs allowed in civil actions. Any mechanic, clerk, laborer or servant, having performed labor in connection with any business, within six months of the sale of such business, may file a lien, within one month after the same becomes due, and such lien must be first paid out of the proceeds of such sale. In all mechanical and manufacturing employments ten hours shall constitute a day's labor and all contracts for a day's labor shall be so construed unless otherwise expressly provided in the contract. (See "XII. Exemptions," and "XVII. Liens.")

XXV. WILLS:

Any person of full age and sound mind may dispose of his property by will in writing. Wills must be signed at the end thereof by the testator or by some one in his presence and by his express direction, and must be witnessed and subscribed in his presence. A legacy to a subscribing witness is void unless there are at least two other competent witnesses.

A will can be revoked only by burning, tearing, cancelling or obliterating the same, with the intention of revoking it, by the testator, or by some person in his presence, and by his direction: or by some will, codicil, or other writing, signed, attested and subscribed in the manner provided for in the execution of a will. Subsequently acquired real estate may pass by devise.

No will is effectual to pass property until it it is duly probated. A will made out of the State, which might be proved and allowed by the laws of the state or country in which it was made, may be proved, allowed and recorded in this State; and shall then have the same effect as if executed according to the laws of this State. The usual practice is to have the will probated in the state where it is made and a certified copy is then produced to the Probate Court here.