134 Minn. 373 | Minn. | 1916
Defendant Dadman was the owner of two fractional sections of land in the county of Cook which were bid in for the state at the tax sale held May 13, 1907, for the taxes of 1905. The taxes for 1906, 1907 and 1908 were not paid and became delinquent. On July 22, 1910, plaintiff applied for an assignment of the tax title under section 935, B. L. 1905, (section 2126, G. S. 1913), which provides that the county auditor shall assign and convey land bid in for the state “to any person who shall pay the amount for which the same was bid in, with interest at the rate of twelve per cent per annum, and the amount of all subsequent delinquent taxes, penalties, costs, and interest at said rate upon the same from the time when such taxes became delinquent.”
The amount for which the land was bid in and interest thereon together with the subsequent taxes and interest thereon amounted to the sum of $2,016.53. By inadvertence or mistake, the auditor computed the interest upon the delinquent taxes from the thirteenth day of May of the year in which they became delinquent, and not from the first Monday in January of that year, thereby omitting something more than four months’ interest from the amount of each delinquent tax. The amount required for the assignment as computed by the auditor was the sum of $1,962.23, being $54.30 less than the correct amount, which sum plaintiff paid into the county treasury and thereupon received two assignment certificates, one for each section of the land.
While the redemption pursuant to which plaintiff received back his money with interest thereon was probably valid, it is not necessary to
Judgment affirmed.