M'Quade v. Jaffray

• Decision Date: 10 November 1891
• Citation: 47 Minn. 326
• Court: Minnesota Supreme Court
• Parties: SAMUEL C. McQUADE <I>vs.</I> EDWARD S. JAFFRAY.

47 Minn. 326

SAMUEL C. McQUADE vs. EDWARD S. JAFFRAY.

Supreme Court of Minnesota.

November 10, 1891.

Ejectment for lands in St. Louis county, brought in the district court for that county and tried before Stearns, J., who ordered judgment for plaintiff. The defendant appeals from an order refusing a new trial.

Draper, Davis & Hollister, for appellant.

Wm. W. Billson, for respondent.

MITCHELL, J.¹

The plaintiff claims the premises in controversy under two tax titles, — one under a sale in 1881 for the taxes of 1879 and prior years, and the other under the regular sale in 1882 for the taxes of 1881. Both tax titles were held good by the court below; but of course, if either is good, the order appealed from must be affirmed.

1. In the proceedings before judgment, in both the original and published lists, the name of the owner was given as E. S. Jeffrey, instead of E. S. Jaffray, which was his correct name, and the one in which the title stood of record. It does not appear in whose name the land was assessed, but presumably the same as in the lists. This error in the name of the owner is claimed to be fatal to the validity of the tax judgments in view of the provisions of Laws 1881, c. 135, § 1, and Gen. St. 1878, c. 11, § 70, that the name of the owner shall be given if known, and if unknown it shall be so stated. Under our statute proceedings to enforce the collection of real estate taxes are purely in rem. They are against the land, and not against the owner. The notice is addressed, not to the persons named in the list as owners, but to all persons who have or claim any interest in any of the tracts described in the list; and they are notified that, in case of default, judgment will be entered, not against them personally, but against such pieces or parcels of land. The judgment is against the land, and the name of the owner is not required to appear at all. It is elementary that no reference to the name of the owner is necessary in proceedings in rem. It is, however, a common practice in such proceedings to give the name of the owner, if known, "for frankness' sake," to increase the chances of his attention being called to the notice. The provisions of our statute on the subject are but declaratory of this established practice, and are to be construed as merely directory. The essential thing in such proceedings is the description of the res, (the land,) and this is complete without the name of the owner. We think it has been the uniform understanding, ever since our present statute was adopted, that no error or omission in stating the name of the owner affected the jurisdiction of the court over the land. In several cases, as in Western Land Association v. McComber, 41 Minn. 20, (42 N. W. Rep. 543,) it appeared that the ownership of the land was erroneously stated in the published list; but no suggestion was ever made that this invalidated the judgment. Any such rule would subvert the whole policy of our tax law. The statute nowhere makes it the duty of assessors or county auditors to search the records with a view of ascertaining the names of the real owners. Such a search would impose upon them an impossible labor, and, even if it were possible to perform it, it would often still remain a doubtful question of law who was the real owner; for as said in the McComber Case, the ownership of land is often a matter of grave doubt and uncertainty. The cases cited by appellant from other jurisdictions are not in point, as they all arose under systems of tax procedure essentially different from ours, and in many instances distinctly in personam.

2. The next point (also common to both tax titles) is that the land was insufficiently described in the published lists. The objection urged is that the township and range in which the land is situated were indicated by headings or cross-lines, instead of by figures opposite the number of the section, name of owner, and amount of tax. Immediately after the notice prefixed to the list appeared one of these headings or cross-lines, (Duluth proper,) then followed certain descriptions, then another heading or cross-line, then other descriptions, and so on down until there appeared, in a heading or cross-line, the township and range in which this land is situated, followed by descriptions of certain government subdivisions of sections, among which is contained the one in controversy. This mode of description in the published lists is in accordance with a universal practice, which has been frequently recognized by this court as sufficient. See Kipp v. Fernhold, 37 Minn.132, (33 N. W. Rep. 697;) Chouteau v. Hunt, 44 Minn. 173, (46 N. W. Rep. 341;) Sperry v. Goodwin, 44 Minn. 207, (46 N. W. Rep. 328.) In Olivier v. Gurney, 43 Minn. 69, (44 N. W. Rep. 887,) relied on by defendant, the decision was placed upon the ground that from...