White v. Knowlton

• Decision Date: 05 July 1901
• Citation: 84 Minn. 141,86 N.W. 755
• Parties: WHITE v. KNOWLTON et al.
• Court: Minnesota Supreme Court

84 Minn. 141

86 N.W. 755

WHITE

v.KNOWLTON et al.

Supreme Court of Minnesota.

July 5, 1901.

Appeal from district court, Ramsey county; Olin B. Lewis, Judge.

Action by William G. White against Dexter A. Knowlton and Charles D. Knowlton. Findings for plaintiff. From an order denying a new trial, defendants appeal. Affirmed.

Syllabus by the Court

Sections 34, 47, subc. 7, c. 7, Sp. Laws 1887, relating to special assessments for local improvements in the city of St. Paul, construed, and held: The lien of such an assessment is subordinate to the lien of the state for all taxes which have been or may be levied upon the same property under the general laws of the state, without reference to the time when the state lien accrued. Henry B. Farwell, for appellants.

William G. White, for respondent.

START, C. J.

Action to determine adverse claim to a certain lot in the city of St. Paul. The plaintiff asserts title thereto by virtue of a tax sale thereof by the state based upon a judgment for the delinquent taxes of the year 1893. The defendants claim title to the lot by virtue of a sale thereof by the city of St. Paul upon a judgment on a local assessment for the cost of sprinkling the street in front of the lot during the season of 1894. The judgment and sale in each case was valid, and no redemption was ever made in either case, although due notice of the expiration of the time for redemption was given in each case. The trial court found that the plaintiff was the owner of the lot, that the defendants had no title thereto or lien thereon, and ordered judgment accordingly. The defendants appealed from an order denying their motion for a new trial. The record presents for our decision the sole question as to which party holds the paramount title. The lien of the state for the general taxes on the lot under which the plaintiff claims attached as of May 1, 1893, while the lien of the city for the local assessment under which the defendants claim attached February 14, 1895. Judgment was entered for the state taxes March 21, 1895, and the lot sold by virtue thereof on May 5, 1895. Judgment for the local assessment was entered on June 29, 1895, and the lot sold by virtue thereof on November 4, 1895. The general rule as to priority of tax liens is the reverse of the rule in ordinary cases, and the tax lien last in time is the first in right. Whether the general rule would apply in any case to the lien of the state for general taxes, as against a...