89 Minn. 220 | Minn. | 1903
An alternative writ of mandamus was issued by the district court to the auditor of Morrison county, to compel that officer to issue to a proposed redemptioner of taxes the proper certificate. An issue of fact was raised upon the petition and answer, which was tried to the court, who found that relators were entitled to the peremptory writ. From the judgment entered thereon, the auditor appeals.
The facts presented upon the issue thus raised, which are embraced in the findings, show: That the quarter section of land in question was sold to the state in 1900 for taxes of 1895 and prior years, under the clearing-up sale provided for in Laws 1899, p. 410 (c. 322), and bid in for the full amount of previous taxes, interest, etc., amounting to $606.38. That in 1901, pursuant to the provisions of G. S. 1894, § 1616, a tract of forty acres of this land was sold to one Niles for $25.61. In the following year, under the
■ We held in State v. Johnson, 83 Minn. 496, 86 N. W. 610, under a sale pursuant to Laws 1899, p. 410 (c. 322), which provides for a general clearing-up sale for previous taxes forfeited to the state, in the language of Justice LEWIS, that
“The redemption provided for * * * is from the sale, and it has the effect of wiping out the sale and restoring the property to the owner; * * * The legislature has the-power to provide that the state may sacrifice * * * taxes in order to get lands back upon the tax books for the purpose of producing revenue.”
While the sale passed upon in State v. Johnson was under Laws 1899, p. 410 (c. 322), which provides for a public sale, and the sale under section 1616, supra, now before us, might be either private or public, we are of the opinion that there is no just distinction to be made, in respect to the redemptioner’s rights accruing there
Judgment affirmed.