83 Minn. 427 | Minn. | 1901
This is an action to determine an adverse claim made to real property, and plaintiff’s title is dependent upon the validity of a tax judgment, sale, and proceedings subsequent thereto,- including a notice to redeem properly served upon the defendant Baker, in whose name the property was assessed for taxation, and who was the owner of the land in August, 1893, when he made an assignment of his property to defendant Williams, for the benefit of his creditors, under the state insolvency law. No redemption was made. The tax judgment was entered, in 1895, in proceedings to enforce the collection of taxes for the year 1898. The proceedings are admitted to be- regular, except as hereinafter stated. The plaintiff was the purchaser at the tax sale. Certificates in due form were issued to her, and, after the time for redemption expired, she obtained the auditor’s certificate to that effect.
But two points need to be considered: First, the alleged noncompliance of the publisher of the Globe newspaper with G. S. 1894, § 7994, requiring a publisher desiring to publish laws or legal notices to file an affidavit of qualification with the county-auditor; second, the claim that the taxing officers of Ramsey county could not proceed adversely against this real estate, because it was in custodia legis, and conduct such proceedings as will permit or give the plaintiff a good title to the property, and thereby take it out from under the assignment, and away from the custody of the court, without notice to the court or the assignee. It is obvious from the decision that the court below rested its conclusion upon the last point mentioned.
1. In the year 1893 the St. Paul Daily Globe was a daily newspaper published by the St. Paul Publishing & Printing Company, and in its behalf the affidavit prescribed by section 7994, supra, was filed in the office of the county auditor of Ramsey county, in which county the tax proceedings were had. No affidavit has been filed since. After this filing the business of publishing the Globe newspaper passed into the hands of a receiver, by order of, and under an appointment by, the district court; and in 1894 the business passed into the hands of a new corporation, — the Globe Pub
2. As already stated, Baker made an assignment for the benefit of his creditors to defendant Williams in August, 1893, and the latter properly qualified and entered upon his duties. The real property in question was part of that covered by the deed of assignment. The proposition is that, sometime and somewhere in the procedure which ended in the filing of the certificate of the county auditor that the time for redemption of the property had expired without redemption, the defendant assignee should have been brought into the proceedings, and have been given an opportunity to redeem from the sale. We find no authority sustaining this position. The steps taken were regular, in so far as shown, and the officers proceeded in strict accordance with the statute
“There should be no interference with its collection of those taxes in its prescribed and regular methods, even by a court having property in the possession of its receivers, unless it is first charged that the taxes are in some way illegal or excessive.”
In Stevens v. New York & O. M. R. Co., 13 Blatchf. 104, Fed. Cas. No. 13,405, it was well said that
“There is no sound principle upon which the property of a person or a corporation which is placed in the hands of a receiver by a court of justice for the purposes of a suit pending in such court can be regarded as being thereby rendered exempt from the operation of the tax laws of the government within whose jurisdiction such property is situated.”
To say that the tax laws do not operate upon property held in trust exactly as upon other property is to add a provision to the tax laws.
It is the right of the state, through its officers, to enforce the collection of all taxes upon real property in the way pointed out by the statute. It is the duty of these officers to first obtain judgments against all tracts of real estate upon which taxes are unpaid and delinquent, and then to proceed to sell in accordance with
Order reversed and case remanded, with instructions to proceed in accordance with these views.