288 N.W. 582 | Minn. | 1939
Of the assignments of error only two need be considered in order to dispose of the appeal. The attorney for respondents virtually concedes that there is an error in the finding of the amount of taxes paid by plaintiff subsequent to the judgment sale, and, as we have concluded that the judgment must be reversed and the case remanded to the court below for entry of a proper judgment, the only assignment to be considered is the one which challenges finding VII as contrary to the law and evidence. The said finding reads:
"That no valid judgment was in fact entered against said premises for the taxes for the year 1928, and that said purported judgment dated March 10, 1930, was in fact null and void, and that by reason thereof the sale of said premises above described pursuant to said judgment is null and void, and the plaintiff acquired no right, title, estate, interest in or to said land by virtue of said certificate of sale dated October 17th, 1936."
Whether this finding be deemed a finding of fact or a conclusion of law, it is not sustained by the record. This is a collateral attack on a judgment of the district court. It is not subject to such attack except for jurisdictional defects appearing on the face of the record. The only defect so appearing is that the judgment was entered prematurely. The last publication was on February 24, 1930, and the judgment was entered March 10, 1930, while the time for answering did not expire until March 16, 1930. But this has been held not jurisdictional. Chouteau v. Hunt,
However, there seems to be no good reason for prolonging this litigation. 1 Mason Minn. St. 1927, § 2154, reads:
"Minors, * * * having an estate in or lien on lands sold for taxes, * * * may redeem the same within one year after such disability shall cease; but in such case the right to redeem *344 must be established in a suit for that purpose brought against the party holding the title under the sale."
Minnesota Debenture Co. v. Dean,
The judgment is reversed and cause remanded with directions to amend the findings of fact and conclusions of law in harmony herewith. *345
MR. CHIEF JUSTICE GALLAGHER took no part in the consideration or decision of this case.