STATE LAND LAWS 231 



PAYMENT. SECS. 349-351 



tained under the laws of this state. Said certificate shall contain 

 (1) a description of the state, school or granted lands by legal 

 subdivisions, (2) the amount of the assessment against each legal 

 subdivision separately stated. (Laws '07, p. 125, sec. 1 ; sec. 

 4251 Rem.-Bal.; 149 sec. 67 Pierce.) 



As to implied repeal, see note to sec. 333, supra. 



SEC. 349. COMMISSIONER TO CERTIFY LIST TO STATE 

 AUDITOR. 



As soon as the said assessment shall become due and payable 

 the Commissioner of Public Lands shall certify to the state 

 auditor a list of all lands certified to him by the county treas- 

 urer, which have not been sold by the state, and his certificate 

 shall contain the same facts as to the land certified by him that 

 the certificate of the county treasurer shall contain as provided 

 for in section 348. (Laws '07, p. 125, sec. 2 ; sec. 4252 Rem.- 

 Bal. ; 149 sec. 69 Pierce.) 



As to implied repeal, see note to sec. 333, supra. 



SEC, 350. ASSESSMENT ADDED TO APPRAISED VALUE. 



Upon issuing his certificate to the state auditor as provided 

 for in section 349 of this code, the Commissioner of Public Lands 

 shall make a minute upon his records showing the amount paid 

 and charge it to the tract of land against which it was assessed. 

 The valuation of the tract of land benefited by the diking or 

 drainage improvement shall not be raised by or on account 

 thereof, but when any of said land is offered for sale there shall 

 be added to the appraised value of such lands as provided for 

 by law the amount of such payments made by the state out of 

 the general fund, which amount so added shall be paid by the 

 purchaser in cash at the time of the sale of said land, and such 

 additional sum shall be turned over to the state treasurer and 

 placed to the general fund. (Laws '07, p. 125, sec. 3 ; sec. 4253 

 Rem.-Bal.; 149 sec. 71 Pierce.) 



As to implied repeal, see note to sec. 333, ante. 



SEC. 351. STATE AUDITOR TO PAY ASSESSMENT. 



Upon receipt of the certificate of the Commissioner of Public 

 Lands herein provided for the state auditor shall draw his war- 



