Court refusing to set aside a tax judgment, must be served on the county attorney.

Board of County Commissioners of Nobles County v. Sutton, 23 Minn. 299.

8 360. Sufficiency of certificate Held in proceedings to enforce the collection of taxes delinquent upon real estate, certified under provisions of G. S. 1894, § 1589, that the certificate of the trial judge is insufficient.

Freeman v. Brewster, 70 Minn. 202. (72 N. W. 962).

§ 361. Abolishment of certifying up tax cases-§ 1589, G. S. 1894, providing for certifying tax cases to the Supreme Court for review, was repealed by Laws 1902, ch. 2, p. 1, and a judgment. for real estate taxes may now be reviewed by appeal.

State v. Lockhart, 89 Minn. 121 (94 N. W. 168).

§ 362. Certiorari — personal tax-Certiorari will not lie to review personal property tax judgments. The proper remedy is by appeal, taken in the manner provided by § 19, ch. 2, p. 13, Laws 1902, for the review of real estate tax judgments.

State ex rel. v. District Court of Ramsey County, 93 Minn. 177 (100 N. W. 889).

COLLATERAL ATTACK.

8363. Entries made after rendition - A tax judgment cannot be impeached collaterally by showing that entries made therein were made after rendition of the judgment.

Gribble v. Livermore, 64 Minn. 396 (67 N. W. 213).

§ 364. Unconstitutional statute-effect of When considering the subject of collateral attack, in every case where jurisdiction of the subject-matter is challenged, recourse must be had to the source of jurisdiction, whether constitution or statute, and an unconstitutional statute can have no avail as a source of jurisdiction.

Kipp v. Elwell, 65 Minn. 525 (68 N. W. 105).

in other civil actions. As soon as the appeal is decided the clerk of the supreme court shall enter the proper order, and forthwith transmit a certified copy thereof to the clerk of the district court: Provided, that such appeal shall not prevent the entry of judgment in the district court, or the sale of any parcel of land pursuant to such judgment, unless at the time of taking the appeal there be filed with the clerk of the district court a bond, with sureties, in an amount to be approved by the judge thereof, conditioned for the payment of the amount for which such judgment shall he rendered, and the penalties and costs allowed by law, if the decision of the district court shall be affirmed. (§. 921, R. L. '05)

§ 365. Irregularities in assessment - Errors, irregularities, or omissions in the assessment of land do not go to the jurisdiction of the court to render judgment for the taxes, and are no ground for a collateral attack on the judgment.

McNamara v. Fink, 71 Minn. 66 (73 N. W. 649).

OPENING AND VACATION OF (G. S. 1913, § 2111).

§ 366. Contents of application - Under the act of March 1, 1877 (Laws of 1877, ch. 79), entitled "an act providing for opening judgments in certain cases of tax sales," when the application shows only that the petitioner had an interest in the real estate, and that it was exempt from taxation, the court might refuse the application to set aside the judgment.

Commissioners of Aitkin County v. Morrison, 25 Minn. 295. .

§ 367. Order setting aside judgment- An order setting aside a judgment in proceedings to enforce payment of taxes, under G. S. 1878, ch. 11, if it determine only the strict legal rights of the parties, and not merely questions of practice or discretion is reviewable, under G. S. 1878, ch. 86, § 8.

County of Chisago v. St. Paul & Duluth R. Co., 27 Minn. 109 (6 N. W. 454).

§ 368. Mode of review of judgment for delinquent personal taxes - Held, following State v. Jones, 24 Minn. 86, that an appeal from a judgment for taxes is unauthorized; that the only mode of reviewing such judgment is upon certificate or statement from the court by whom the case was decided, as prescribed by G. S. 1878, ch. 11, § 80.

County of Washington v. German-American Bank, 28 Minn. 360 (10 N. W. 21).

§ 369. Vacating default judgment - premature entry-A default judgment prematurely entered may be vacated on motion. Chouteau v. Hunt, 44 Minn. 173 (46 N. W. 341).

G. S. 1913, § 2111. Opening judgment - The court wherein any tax judgment is entered may, in its discretion, and for good cause shown by any person interested, open such judgment at any time before the expiration of the period of redemption, and may allow any defence to be interposed that might have been interposed before entry of judgment, and may at any time, upon satisfactory proof, vacate and set aside such judgment on the ground that the tax in question was paid before judgment was rendered, or that the land in question was not subject to taxation. Application to open such judgment may be summary, upon such notice to the purchaser and the county auditor as the court may direct; and, if a defence is allowed to be interposed, the case shall proceed in all respects as in defended cases. (§ 922, R. L. '05)

§ 370. Discretion of court Held, that there was no abuse of discretion in vacating a default judgment and granting the defendant leave to answer.

Martin v. Curley, 70 Minn. 489 (73 N. W. 405).

§ 371. Illegal assessment as ground-Assuming, without deciding, that the land was not properly assessed, this might have been a good defense to the application for judgment, or, upon proper showing, a ground for opening the default judgment and granting leave to plaintiff to defend on the merits.

McNamara v. Fink, 71 Minn. 66 (73 N. W. 649).

§ 372. Payment subsequent taxes as condition precedent - In an action under G. S. 1894, § 1610, to have a tax judgment annulled and vacated, upon which a certificate regular on its face has been issued, the court may, as a condition to its order setting aside such judgment require that subsequent taxes paid by the holder of the certificate and tacked to the same, must be paid by the plaintiff.

Lewis Company v. Knowlton, 84 Minn. 53 (86 N. W. 875).

-

§ 373. G. S. 1894, § 1610, inapplicable — when G. S. 1894, § 1610, providing that in any action to vacate a tax judgment the plaintiff shall, before a decree is entered, pay into court for the benefit of the other party all taxes, penalties, and costs paid by such party, does not apply when the tax judgment or sale is not sought to be vacated.

Byers v. Minnesota Commercial Loan Co., 118 Minn. 266 (136) N. W. 880).

§ 374. Must be restricted to delinquent land- A notice of sale which embraces all lands upon which taxes are assessed and

G. S. 1913, § 2116. Annual sale Notice Parcel omitted- On the second Monday in May in each year the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years. Before making such sale he shall give ten days' posted notice thereof, one notice to be posted in the office of the clerk of the court where the judgment has been entered, one in the office of the county treasurer, and one at some conspicuous place at the county seat; and two weeks' published notice, the first publication to be at least fifteen days before the day of sale. If answer has been filed, or if a republication of the notice and list of delinquent taxes has been made,

is not restricted to lands which may be delinquent, and designates no place of sale is essentially defective.

Prindle v. Campbell, 9 Minn. 212.

§ 375. Uncertain description- A description in a notice of tax sale as "two-thirds of block four, Bass' Outlots," is bad for uncertainty.

Bidwell v. Coleman, 11 Minn. 78 (45).

§ 376. Necessity of complying with statutory notice of tax sale-G. S. 1894, § 1591, requiring notice of tax sale to be given by the county auditor as therein directed, is mandatory, and must be strictly complied with. A proper posting and publication of such notice is an indispensable prerequisite to the authority of the auditor to make the sale, without which he has no jurisdiction to proceed.

McCord v. Sullivan, 85 Minn. 344 (88 N. W. 989).

§ 377. Insufficient description- A notice of tax sale, describing the land merely as "Robert's & Randall's addition, Lot 11, Block 20, Lot 12, Block 20," without anything to show in what county or place it was situated, is insufficient. A caption to the list of lands advertised for sale, "Auditor's Office, Ramsey County, Minn., St. Paul, December 8, 1862," does not aid the description.

Bidwell v. Webb, 10 Minn. 59 (41).

and judgment has been entered, the auditor shall sell the lands charged with taxes in such judgment within thirty days thereafter, first giving the required notice by posting and publication. The notice may be substantially in the following form:

of

TAX JUDGMENT SALE.

Pursuant to a real estate tax judgment of the district court of the county ........, state of Minnesota, entered the day of 19...., in proceedings for enforcing payment of taxes and penalties upon real estate in the county of remaining delinquent on the first Monday in January, 19...., and of the statutes in such case made and provided, I shall on

at 10 o'clock a. m., at

the
day of
in the (town or city) of

19....,

......

and county of sell the lands which are charged with taxes, penalties, and costs in said judgment, and on which taxes shall not have been previously paid.

At the time and place appointed in such notice the auditor shall commence the sale of such lands, and proceed with the sale thereof from day to day for six consecutive days, or until the whole shall be sold. If, for any reason, any parcel against which a judgment has been entered be omitted from the tax judgment sale or sales of the year in which the same was entered, such judgment shall bear interest at one per cent. per month from the date thereof, and the auditor may include such parcel in the next annual tax judgment sale. (§ 927, R. L. '05)