6. 7. 8. with improvement of state lands, S. F. No. For the purpose of purchasing building and For the improvement of said building, avail- 2,500.00 35,000.00 10,000.00 25,000.00 Sec. 38. The state auditor and state treasurer are hereby authorized to pay in the county treasuries of the several counties of the state, on or before November 1, 1918 and 1919, the amounts due the respective counties as their share of the state inheritance tax under the provisions of section 21-D, chapter 209, General Laws 1911 and acts amendatory thereof. Sec. 39. Whenever it becomes necessary in order to meet the current demands upon the revenue fund for the payment of appropriations, the governor, auditor and treasurer may at any time prior to July 31, 1919, make such agreement with banks or other corporations or persons as they may deem advisable or necessary to pay warrants issued against said revenue fund, pursuant to any such appropriation prior to the time when the money to meet such appropriation comes into the state treasury and whenever any warrants are so issued for the accommodation of the state, and paid, the money necessary to pay interest upon the amount of such warrants from the time when such payment was made until the money to redeem such warrants comes into the state treasury at the rate agreed upon by said governor, auditor and treasurer is hereby appropriated. Approved April 23, 1917. CHAPTER 439-S. F. No. 1020. An act to appropriate money for the payment of claims against the state of Minnesota, tax and other refundments, certain expenses of the government and for other purposes, and directing the state auditor to cancel certain land sale certificates and timber sale permits. Be it enacted by the Legislature of the State of Minnesota: Section 1. Appropriating money for payment of claims against state and for certain other governmental expenses.— The sums hereinafter named, or so much thereof as may be necessary, are hereby appropriated from any moneys in the state treasury not otherwise appropriated for the purposes specified in the following sections of this act to be available for the year ending July 31, 1917, unless otherwise specified. Sec. 2. For refundment of excess gross earnings taxes as per order of the Minnesota tax commission, as follows: 1. Chicago, St. Paul, Mpls. & Omaha Ry. Co., order dated April 2, 1917. 2. Chicago & Northwestern Ry. Co., order dated April 2, 1917............................. 4. Northern Pacific Ry. Co., order dated March 5. Chicago Great Western R. R. Co., order dated $ 2,186.92 1,028.14 3,123.57 3. Great Northern Ry. Co., order dated April 9, 1917 34,333.10 20, 1917 July 21, 1916. 189.35 6. Mpls. & Rainy River Ry. Co., order dated May 1, 1916. 114.32 7. Rollingstone Telephone Co., order dated Oc tober 20, 1915......... 7.16 8. Lismore Co-operative Telephone Co., order dated May 24, 1915. 15.25 9. New London Central Telephone Co., order dated May 27, 1915. 10. Canadian Northern Express Co., order dated September 8, 1916 92.72 2.418.63 11. Milwaukee Transit Co., order dated October 12. Mpls., St. Paul & Sault Ste. Marie Ry. Co., Sec. 3. To refund Anna Kleinschmidt for overpayment of inheritance taxes in the estate of Amelia Arnold, deceased, of Blue Earth Co., as per statement of the judge of probate dated August 10, 1915 Sec. 4. To refund the St. Albans Club, Mt. St. Albans, for fee which said club paid into the state treasury under the ruling of the attorney general's office April 6, 1912, and which ruling was reversed by decision of the supreme court in the case of Scherping vs. Julius A. Schmahl, secretary of state...... Sec. 5. For refundments to municipalities of the inebriate hospital tax paid on cancelled liquor licenses, as follows: City of Austin.. Village of Adrian Village of Albertville 12.75 15.00 65.50 3.29 16.85 14.84 Village of Beardsley 9.16 Village of Bellingham 19.07 Village of Bovey Village of Brownsville. 15.77 6.67 7.43 5.00 2.78 Village of Clinton 11.67 Village of Dundee Village of Chisholm 13.51 164.66 Village of Deerwood 11.05 Sec. 6. 30.00 7.69 17.96 16-116-42 5. Anton Olerud, estate, Dawson, NW NE1⁄4 For reimbursement of excess interest paid on state land purchases as follows: 1. R. R. Wise, Brainerd, on ten 40-acre tracts in section 20-134-28 2. John Anderson, Foley, NE SE1⁄4 16-37-31...... 3. John Munson, Albert Lea, SE, SW 16-10121 4. Rubie M. Arnold, Grey Eagle, W1⁄2 NE 10127-32 49.82 3.40 30.60 9.20 4.38 7. H. McDonald, Granite Falls, NE SE 36142-32 6. Patrick A. Reilly, Austin, NW & SW1⁄4 36105-18 309.40 9. H. E. Blackmar, Ottumwa, Ia., NW4 36-127- A. R. Voss, St. James, section 36-107-32. 11. Rose Freer, Onamia, NW1⁄4 36-42-26.. Sec. 8. To reimburse Ft. Henry Mining Co. of |