Page:Federal Reporter, 1st Series, Volume 2.djvu/527

 520 PEDEKAL EEPOP.TER. �ment roU or tax list, shall make application to the county judge of the county in which such municipal corporation is situate, by petition verified by one of the petitioners, setting forth that they are such majority of tax payers, and are taxed or assessed for, or represent, such a majority of taxable prop- erty, and that they desire that such municipal corporation shall create and issue its bonds to an amount named in such petition, and invest the same, or the proceeds thereof, in the stock or bonds (as said petition may direct) of such railroad company in this state as may be named in said petition, it shall be the duty of said county judge to order that a notice shall be forthwith pubished, ******»♦* direeted to whom it may concern, setting forth that, on a day therein named, * * * he will proceed to take proof of the facts set forth in said petition as to the number of tax payers joining in said petition, and as to the amount of tax- able property represented by them. * * * ïiie words ' municipal corporation,' when used in this act, shall be con- strued to mean any city, town or incorporated village in this state, and the words 'tax payer' shall mean any incorporation or person assessed or taxed for property, either individually or as agent, trustee, guardian, executor or administrator, or who shall bave been intended to have been thus taxed, and shall have paid, or are liable to pay, the tax as hereinbefore provided, or the owner of any non-resident lands taxed as such, notincluding those taxed for dogs or highway tax only. * *" �The second section of the act of 1869, as amended by the act of 1871, provides as follows : �"Sec. 2. It shall be the duty of the said judge, at the time and place named in the said notice, to proceed and take proof as to the said allegations in said petition, and if it shall appear satisfactorily to him that the said petitioners, or the said petitioners and such other tax payers of said municipal corporation as may then and there appear before him, and ex- press a desire to join as petitioners in said petition, do rep- resent a majority of the tax payers of said municipal corpo- ration, as shown by the last preceding tax list or assessment roll, and do represent a majority of the taxable property ����