81 Minn. 511 | Minn. | 1900
Appeal from order sustaining demurrer to the complaint upon the ground that it does not state a cause of action.
On December 4, 1899, plaintiffs, for a consideration, gave the defendant an option for twenty days to buy lands in Anoka county,
The demurrer raises the single question, viz.: Which of the parties litigant was, under the extension of the option, to pay the drainage assessments which became due, and were a lien upon the land when the sale was concluded? The contention of the plaintiffs is that the provision of the statute that all taxes are a lien from the first day of May for the assessment of each year, “but as between grantor and grantee, such lien shah not attach until the first day of January of the next year thereafter” (Gr. S. 1894, § 1623), — upon the claim that the assessment under the drainage law was a lien collectible as ordinary taxes, — applied to restrict the liability to pay such disputed amount until the first day of January, 1900, as between the parties. If we could treat the drainage assessment as an ordinary tax, without reference to the provisions of the drainage statute itself under which such assessments were made, this contention would be accurate and logical, and might be controlled by the same rules that apply in all respects to the usual taxes assessed and levied upon lands for state, county, school, and other general purposes; but section 1623, supra, cannot, in our judgment, control this subject absolutely, but must be considered in connection with the provisions of the drainage law, under which the assessment in dispute arose and must be determined.
The ditch for the drainage of the lands in question was con
“And the amount that each tract of land and the interest thereon, as hereinafter provided, * * * will be liable to pay, shall be and remain a lien on such lands, * * * until fully paid; said payments to be made as hereinafter provided. And the filing of such statement in said register of deeds office shall be notice to all the world of the existence of such lien.”
The ditch in this case had been constructed nine years previous to the sale of the lands to defendant, and under the requirements of the drainage law one-tenth of the cost of the same was to become due on or before one year thereafter, and one-tenth on or before each succeeding year for the period of nine years; the final payment to be made the tenth year. The statute further provides that “any person may pay the full amount of said lien, with accumulated interest, at any time,” and, in substance, that the lands may be sold, in case the instalments are not paid, by means of the ordinary tax proceedings. G. S. 1894, § 7813. *
We are unable to avoid the conclusion that the drainage statute, which was enacted to apply to a particular subject, viz. the local improvement of lands through special assessments therefor, should control the same in all the respects specified therein as against other statutory regulations providing generally for the collection of ordinary taxes and the application of liens therefor, even where there is apparent confusion, or even conflict, between them. 23 Am. & Eng. Enc, 321, 422-426; State v. Routh, 61 Minn. 205, 63 N. W. 621.
Whether we treat these special assessments for local improvements as excluded from the provisions of G. S. 1894, § 1623, upon
The order sustaining the demurrer is affirmed.