Doherty v. Real Estate Title Insurance & Trust Company of Philadelphia

• Decision Date: 04 April 1902
• Docket Number: 12,866 - (170)
• Citation: 89 N.W. 853,85 Minn. 518
• Parties: EDWARD J. DOHERTY v. REAL ESTATE TITLE INSURANCE & TRUST COMPANY OF PHILADELPHIA and Others
• Court: Minnesota Supreme Court

89 N.W. 853

85 Minn. 518

EDWARD J. DOHERTY
v.
REAL ESTATE TITLE INSURANCE & TRUST COMPANY OF PHILADELPHIA and Others

Nos. 12,866 - (170)

Supreme Court of Minnesota

April 4, 1902

Action in ejectment in the district court for Ramsey county. The case was tried before Kelly, J., who found in favor of defendants. From an order denying a motion for a new trial, plaintiff appealed. Reversed.

SYLLABUS

Notice of Tax Sale -- Description.

The description of land in a published notice of sale for delinquent taxes is sufficient if it is calculated to enable a person of ordinary intelligence to identify it with reasonable certainty; following decisions of this court referred to in the opinion.

Notice of Tax Sale -- Use of Symbols.

The rule above stated applied in the interpretation of characters claimed to be similar to abbreviations and symbols provided for in G.S. 1894, § 1627, and held, that certain dots or periods were not essential parts of the description in a published tax list, nor used in compliance with the statute referred to, for the reason that the entire description, including the cross heading immediately preceding such characters, forbid their significance as descriptive of the property.

Notice of Time of Redemption.

Held, further, that, within the facts in this case, a statement in the sixty-day redemption notice provided for in G.S. 1894, § 1654, to the effect that the sheriff's fees for the service of the notice would be returned with proof of service, did not invalidate the notice.

Certificate -- Payment of Delinquent Taxes.

The payment of taxes delinquent at the time of the issuance of the certificate of sale is essential to its validity; following Security Trust Co. v. Von Heyderstaedt, 64 Minn. 409.

Samuel Whaley, for appellant.

W. T. McMurran and John F. Fitzpatrick, for respondents.

OPINION

[85 Minn. 519] LOVELY, J.

This action is to recover possession of lot 1, Lawton's rearrangement of block 23, in Brown & Jackson's addition to West St. Paul. It was tried to the court, who made findings of fact, and held that defendants were entitled to judgment.

Plaintiff claims under a tax sale for 1893; also under a state assignment certificate for taxes of 1895. The judgment for the taxes of 1893 was declared void upon the ground that the description in the published delinquent list was defective, as well as for the further reason that the sixty-day notice to redeem provided for in G.S. 1894, § 1654, was uncertain, in designating the time within which redemption could be made. There are no other alleged errors or defects in the sale of 1893; hence the validity of the tax judgment for that year depends upon the conclusions we are required to adopt as to the two grounds on which it was held invalid.

In order correctly to apprehend defendants' objection to the description of the property in the delinquent list as published, we insert so much of such list as seems necessary to illustrate the gist of the particular point pon which it was held insufficient by the court below.

ASSESSMENT DISTRICT NUMBER SIX, CITY OF ST. PAUL -- CONTINUED
Total
amount of
delinquent
Name of Owner and Subdivision,	taxes and
of Section, Lot or Block,	penalty.
Assessment District Number Six,	Conts
City of St. Paul -- Continued	Lot	Block	Dollars
Brown and Jackson's Addition to West St. Paul --
Geo. W. Hitchcock	15	78.08
E. Langevin et al. ex. part taken for W. St. Paul
R.E. & I. Syndicate
Add. No. 6	17	33.46
P. Limoger, Com'g on S. line of blk. 22, 100 ft. E.
of S.W. cor. of said
blk. th. N. 240 ft. th. S.E'ly 50...