39 Minn. 92 | Minn. | 1888
This was an action for partition of real property of which the plaintiff alleges she owns one undivided third, and the defendant the other two-thirds. The answer denies that plaintiff owns any part of the premises, and alleges that defendant owns the whole.
1. The defendant makes the point that the issue of adverse claim of title cannot be tried in an action for partition. The old rule undoubtedly was that the applicant for partition must be actually
2. To prove title in himself to the undivided third claimed by plaintiff, defendant offered in evidence a tax deed (Exhibit B) dated February, 1868, from the county auditor to one Austin, under which defendant claims through mesne conveyances. This deed purported to be made under the provisions of Gen. St. 1866, c. 11, relating to the sale of lands forfeited to the state, to which sections 137, 138, 156, and 157 are applicable. This sale purports to have been made particularly under section 156. The deed was excluded by the court, on the ground, among others, that no authority in the auditor
The defendant then offered to prove by the county auditor the receipt by him from the state auditor of a printed circular of instructions, (Exhibit A,) authorizing and directing him to dispose of these lands “at private sale for cash to such persons as will pay therefor the amount of taxes, interest, and charges due thereon on the first Monday of June, 1866.” This the court also excluded. That authority to the county auditor may be proved by such printed circular
3. The defendant next attempted to prove title under a sale on a tax judgment rendered September 1,1874, for the taxes of 1873, and for that purpose introduced in evidence the printed and published list of lands delinquent for taxes of 1873, and notice of application for judgment attached; also the tax judgment, and the certificate of sale under the same. Various objections were made to this evidence, especially that the description of the property, both in the published list and in the judgment, was insufficient; also that the published list did not contain a statement of the amount of taxes against the land. It is possible that, by a very liberal construction and a free indulgence in inferences, the description of the land might be sustained; but the attempted statement of the amount of taxes against it in the published list is, in our judgment, fatally defective. In a column headed merely “Amt.” are found two figures, viz., “26,” “25,” “27,” opposite the respective descriptions, without any mark or line or anything to indicate what they were intended to represent,— whether dollars, cents, or something else. Being found under the
Section 110, chapter 1, Laws 1874, provides that the delinquent list filed with the clerk of the court shall contain, among other things, the amount of tax delinquent opposite each description of real estate. It is a copy of this list which the clerk must furnish to the auditor, .and which the auditor must publish. The notice attached to the published list requires the owners to answer, setting forth any de-fence or objection they may have to the taxes against any parcel or tract in the list; and notifies them that, in case of default to do so, judgment will be entered against such tract for the taxes on said list appearing against it. Section 113 provides that, when the last publication shall have been made, the notice shall be deemed to have been served, and the court to have acquired full and complete jurisdiction to enforce, against each piece or parcel of land described in the published list, the taxes upon it then delinquent. It is the settled doctrine of this court that in these proceedings the only jurisdiction which the district court could acquire or exercise is a special .and statutory one; and that, if it acquire jurisdiction, it must arise
Order affirmed.