amount equal to the total amount of the two per cent tax paid by the fire insurance companies upon premiums received by them in such municipality during the year for which the tax is levied. This can only be used by such municipality for the relief of sick, injured, or disabled members of such fire department, their widows and orphans, and for the equipment and maintenance of such department.

In case of domestic companies the taxes on premiums are in lieu of all other taxes except those on real estate, and in the case of foreign companies they are in lieu of all taxes except those on real and personal property.

15. Poll Taxes

In villages organized under general laws, every male inhabitant between the ages of twenty-one and fifty years, except paupers, insane persons and others exempted by law, is assessed each year not less than one nor more than four days' road labor. Persons subject to the tax are permitted to furnish an able-bodied substitute or to commute for the labor at the rate of $1.50 per day. Persons subject to the tax are entitled to three days' notice of the time and place when and where they shall appear for work.

Revenue Derived from the Various Taxes Above Enumerated

The following table shows the relative importance, as revenue measures, of the various tax laws in force in Minnesota; and also how much of the money collected thereunder goes to the state, and how much to all other minor political subdivisions, including counties, cities, villages, townships, and school districts:

Table Showing Revenue Derived From Taxes for Year 1919, Payable in 1920.

3/27/23