§ 482. Requisites of sale - Under Laws 1881, ch. 135, the state acquired no title to the land by virtue of the tax judgment, unless it was offered for sale, and bid in for the state in default of other bidders.

Pine County v. Lambert, 57 Minn. 203 (58 N. W. 990).

8 483. Place of sale - Laws 1881- Where, in proceedings under Laws 1881, ch. 135, the forfeited tax sale actually took place in the auditor's office in the court house, the notice of such sale, in which the place designated was "at the court house," was a sufficient compliance as to the place of sale.

Whitney v. Bailey, 88 Minn. 247 (92 N. W. 974).

§ 484. Certificate of sale time of execution Laws 1881A certificate of sale required to be issued by the county auditor to a purchaser at a sale of lands forfeited to the state, under the provisions of Laws 1881, ch. 135, is not valid unless executed at the time of the sale or within a reasonable time thereafter. It must be held, as a matter of law, that such a certificate was not executed or issued within a reasonable time, where it simply appears that the county auditor, of his own motion, or at the request of the purchaser, executed the same more than 22 years after the sale, and more than 22 years after he had issued a certificate invalid on its face, which had been accepted by the purchaser. Smith v. Lambert, 68 Minn. 313 (71 N. W. 381).

§ 485. Tax sale certificate-Laws 1881 - Davis v. Carlin, 77 Minn. 472, 80 N. W. 366, as to the validity of a certificate of tax sale issued under the forfeited tax law of 1881 followed and applied.

Babcock v. Johnson, 108 Minn. 217 (121 N. W. 909).

2. Tax deeds as evidence of title. 4. Void on face.

III. Registration and Recording of Title.

IV. Actions to Quiet Title.

Limitations (See Ch. VII., Sec. 6.

I. Tax Titles.

1. SALE AND ASSIGNMENT CERTIFICATES AS EVIDENCE

OF TITLE.

Tax assignment certificate as evidence of title-see § 418.

§ 486. State assignment certificate, when evidence of title - A state "assignment certificate," executed pursuant to G. S. 1878, ch. 11, § 89, is only evidence of title when accompanied by proof of service of the notice of the expiration of the time of redemption as required by G. S. 1878, ch. 11, § 121, and the burden of proof of service of such notice rests upon the party asserting title in fee under the certificate.

Mueller v. Jackson, 39 Minn. 431 (40 N. W. 565).

§ 487. Tax certificates - admissibility as evidence of title Certificate of sale under Laws 1874, ch. 1, § 125, as amended by Laws 1875, ch. 5, held inadmissible without proof of a tax judg ment.

Sanborn v. Cooper, 31 Minn. 307 (17 N. W. 856).

A tax sale certifi

§ 488. Tax certificate as evidence of title cate was prima facie evidence of title under G. S. 1878, ch. 11, §

85, without proof of no redemption. The auditor's certificate to that effect was only necessary as a prerequisite to record. Stewart v. Colter, 31 Minn. 385 (18 N. W. 98).

§ 489. Title when acquired under certificate-notice of redemption Title will not be presumed to have been acquired under a tax certificate, issued upon the tax judgment and sale for 1879, until notice of the expiration of the time of redemption has been served.

Sanborn v. Mueller, 38 Minn. 27 (35 N. W. 666).

The

§ 490. Two certificates of same sale not inconsistent fact that two certificates of sale have been issued by the county auditor, one to the effect that he had sold a single tract for a certain sum, and the other to the effect that at the same sale he had sold to the same purchaser six separate tracts, including the one named in the first certificate, for a certain other and larger sum, will not destroy the effect of the first-named certificate as prima facie evidence of the facts stated in it. The two certificates are not necessarily inconsistent, although presumptively the language of the latter certificate would imply that all six tracts had been sold together for a gross sum.

Bennett v. Blatz, 44 Minn. 56 (46 N. W. 319).

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8 491. State assignment certificate - title derived from The holder of a "state assignment certificate," who perfects title thereunder, acquires thereby a title in fee simple to the land covered thereby, free and clear of all prior liens or claims in favor of the state or individual.

State v. Camp, 79 Minn. 343 (82 N. W. 645).

2. PRIORITIES IN TITLES.

Rights of certificate holder-see § 428.

§ 492. Tax title, when subject to prior liens - Where a mortgagor is disabled to defeat the mortgage by acquiring a tax title, his grantee will stand in no better position.

MacEwen v. Beard, 58 Minn. 176 (59 N. W. 942).

§ 493. Priorities-junior assessment - A later or junior assessment of taxes, and the tax sale had upon it, are paramount to and take precedence of a senior assessment and the sale had upon it. Under this rule a sale in 1880, for the delinquent taxes of 1879, is held in this case to take precedence of a sale in 1881 for delinquent taxes prior to that of 1879, though the right or

title acquired by the state at the former sale continued to be held by it at the time of the latter sale, and though the amount of the tax for 1879 was included in the amount for which such latter sale was made.

Wass v. Smith, 34 Minn. 304 (25 N. W. 605).

§ 494. Tenant in common Where title under a state tax lien is perfected by an individual, and title under a local assessment lien is perfected by the municipality levying the assessment, both titles being so perfected in separate and independent proceedings, and the liens being under the provisions of ch. 200, p. 255, Laws 1905, of equal rank, the parties become by operation of law joint owners of the property.

Gould v. City of St. Paul, 120 Minn. 172 (139 N. W. 293).

§ 495. Tax title- conclusive presumption against purchaser - caveat emptor - Although the requirement of R. L. 1905, § 927, is mandatory, yet under the doctrine of caveat emptor as applied to tax sales the purchaser at such a sale is conclusively presumed to know of the existence of every defect in such proceedings, and hence if, by reason of the auditor's failure to give the prescribed notice, the purchaser fails to obtain a valid title, it must be considered that the latter's own want of proper care and diligence, and not the neglect or default of the auditor, was the proximate cause of the purchaser's injury so that the latter, in an action upon the auditor's official bond, can have no recovery against the former therefor, in the absence of statute to such effect.

Foster v. Malberg, 119 Minn. 168 (137 N. W. 816).

§ 496. Resale for prior taxes Where lands have been sold for taxes, the state cannot impeach the title by a resale of the land for taxes due and unpaid for prior years. (Gates v. Keigher, 99 Minn. 138, 108 N. W. 860, followed and applied.)

Minn. Debenture Co. v. Scott, 106 Minn. 32 (119 N. W. 391).

§ 497. Subsequent sale for prior tax- Where lands have been sold for taxes, and the purchaser thereafter perfects his title thereunder, the state cannot impeach such title by a resale of the land for taxes due and unpaid for prior years. (State v. Camp, 79 Minn. 343, 82 N. W. 645, followed).

Gates v. Keigher, 99 Minn. 138 (108 N. W. 860).

§ 498. Purchase of land subject to tax lien-One who purchases land upon which there is a tax title takes it subject to all the rights of the holder of such title, and this includes the statu

tory right to a lien for subsequent taxes paid if the sale is adjudged invalid.

Comstock, Ferre & Co. v. Devlin, 99 Minn. 68 (108 N. W. 888).

§ 499. Priority of tax titles - A tax title based on a later tax sale on an earlier tax lien may prevail over a tax title based on an earlier sale under a later lien. The purchaser of a tax certificate under eh. 11, G. S. 1878, and ch. 11, G. S. 1894, may be required to protect his interest, not only as against subsequent taxes, but also as against prior taxes. The relevant parts of §§ 1610, 1631 and 1697, G. S. 1894, authorized the state to proceed and enforce the lien of a tax delinquent and unpaid subsequently to a prior sale on a later lien. (State v. Kípp, 80 Minn. 119, 82 N. W. 1114, followed and extended.)

Oakland Cemetery Association v. County of Ramsey, 98 Minn. 404 (108 N. W. 857; 109 N. W. 237).

II. Tax Deeds.

IN GENERAL.

Forfeited sales-Statute determines estate granted-see § 472.
Certificate an official deed-see § 408.

§ 500. Void for misdescription- A tax deed that purports and is intended to convey other and different premises than those authorized to be sold than the tax judgment upon which it rests, and described in the certificate of sale in pursuance of which it was given, was inoperative and void.

Flint v. Webb, 25 Minn. 93.

§ 501. Forfeited land-recitals held insufficient A tax deed of "forfeited lands" under Gen. St. 1866, ch. 11, § 138, must recite a compliance with all the terms of the power and the existence of such facts as are essential, under the authority, to its validity.

Bonham v. Weymouth, 39 Minn. 92 (38 N. W. 805).

§ 502. Forfeited land-payment current taxes mandatoryThe provision of G. S. 1894, § 1616, requiring the payment of current taxes upon lands forfeited to the state at a tax sale under that section, is mandatory, and the issuance of a tax deed conveying title by the state through the county auditor, without payment of taxes due, though not delinquent at the time it is executed, transfers no title to the purchaser. Sec. Trust Co. v. Von Heyderstaedt, 64 Minn. 409, 67 N. W. 219, distinguished from London & N. W. Mortg. Co. v. Gibson, 77 Minn. 394, 80 N. W.