Minn. Stat. § 348.13
The four feet of striped and gray gophers and woodchucks, and both front feet of pocket gophers shall be produced to the chair of the town board of the town where they were killed, and if the chair shall be satisfied that they were killed within the designated territory and by the person producing them, the chair shall certify to the county auditor the number of each kind so killed. The certificate shall be issued by the chair of the town board at the end of each month and shall show the names of all persons entitled to bounty for the preceding month, the number of each kind of animals killed, and the amount of bounty that each person is entitled to receive. The county auditor shall issue thereon a warrant on the county treasurer payable to the chair of the town board who issued the certificate, for the full amount of the bounty allowed by law according to the certificate, and upon receipt of the warrant the chair shall pay the proper persons the bounty allowed by law for the preceding month.
The chair to whom such feet are produced shall immediately cause such feet to be destroyed.
Any town board may also offer a bounty for the destruction of the animals described in section 348.12 and adopt rules for the payment thereof, which bounty so offered by a town shall be in addition to any bounty which may be offered by the board of county commissioners.
The town board of any town located in any county having over 45,000 and less than 49,000 inhabitants according to the 1950 federal census, may by resolution require that the tail instead of the feet of striped, gray and pocket gophers be produced.
Minn. Stat. § 348.13
(6260) RL s 2403; 1909 c 48 s 2; 1911 c 220 s 1; 1915 c 357 s 1; 1917 c 290 s 1; 1955 c 545 s 1; 1986 c 444; 1989 c 101 s 2; 1992 c 464 art 1 s 38; 1994 c 465 art 1 s 46