State ex rel. Davenport v. McDonald
| Decision Date | 07 July 1879 |
| Citation | 1 N.W. 832,26 Minn. 145 |
| Parties | State of Minnesota ex rel. Edward J. Davenport, Administrator, v. Frank S. McDonald |
| Court | Minnesota Supreme Court |
Mandamus, to compel the auditor of Hennepin county to issue to the relator, in accordance with a demand made therefor on March 28, 1879, a statement showing how much was then required to be paid to effect a redemption of certain land belonging to the estate of relator's intestate from a tax sale made December 1, 1875, in pursuance of a tax judgment entered in the district court for that county, on July 28 1875, in proceedings under Laws 1875, c. 7, to enforce payment of delinquent taxes for the years 1870, 1871 and 1872. At the tax sale, the land was offered, and for want of other bidders was bid in for the state, and the auditor executed an assignment to the state. On August 31, 1876, the then auditor of the county, in consideration of the payment by one Hitchings, of the amount for which the land had been bid in for the state, with all subsequent taxes, penalties and interest, assigned to him all the right, title and interest of the state in the land. No notice was given of the time when the period of redemption would expire, nor were any of the provisions of Laws 1877, c. 6, § 37, complied with by Hitchings or the auditor. On the return of the alternative writ, the respondent moved that it be quashed.
The writ is quashed.
Henry J. Horn, for relator.
Shaw & Lcvi, for respondent
The officers of Hennepin county omitted to institute the proceedings provided by Laws 1874, c. 2, to "enforce the payment of taxes which became delinquent in and prior to the year eighteen hundred and seventy-three." To remedy this, the legislature passed Laws 1875, c. 7, which, after reciting the omission provided that the auditor of the county should file, on the third Monday in May of that year, the list provided in the act of 1874, and that "in all other respects, proceedings in the matter of enforcing the payment of said taxes, so delinquent, shall be as provided for in said act." Pursuant to this, judgments were obtained against the lands delinquent, and, on December 1, 1875, the sales under it were had. Among other lands, that claimed by the relator as belonging to the estate which he represents was sold, and bid in by the state, and the certificate required by the law executed. On August 31, 1876, one Charles Hitchings paid into the county treasury the amount required by law to entitle him to an assignment from the state, and such assignment to him was thereupon executed by the county auditor.
Laws 1877, c. 6, § 37, required every person holding a tax certificate to present the same to the county auditor at least ninety days before the expiration of the time to redeem, and requires the auditor to issue a notice of the time when the redemption period will expire, to the person in whose name the land was assessed, and provides for serving that notice. The purpose of this was apparently to make the lapse of the right to redeem depend...
To continue reading
Request your trial