valid notice of the expiration of time to redeem, the time to give such notice had passed, and title did not ripen until such notice had been given. If the judgment is void, the owner is entitled to have his money refunded; if valid, he is without remedy. Babcock v. Johnson, 108 Minn. 220 (121 N. W. 909).

§ 526. Cloud on title-apparent title or interest - To maintain an action to remove a cloud from title to real estate, the alleged cloud must be prima facie substantial. If the facts which are relied upon to constitute the cloud are not such as per se to confer some apparent right, title or interest in the property, but require to give them this apparent effect the support of extrinsic facts which have no real or apparent existence, there is no cloud. Gilman v. Van Brunt, 29 Minn. 271 (13 N. W. 125).

§ 527. Actions to test validity- § 154, ch. 11, G. S., as amended by Laws 1869, ch. 23, enacts that "an action" to test the validity of the forfeiture of any land to the state, under this chapter, or the proceeding resulting in such forfeiture, may be brought by any party interested therein, against the county wherein such land is situated, at any time before such forfeited land is purchased from the state; provided however, that in all actions brought against any county, as authorized by this section, the plaintiff in such action shall pay all costs of such suit. Held, that the action thus authorized is a statutory action, to sustain which it is not necessary that a plaintiff should bring himself within what are called the "acknowledged heads of equity." The right of action given is a right to test generally without limitation.

Willard v. Board of County Commissioners of Redwood County, 22 Minn. 61.

G. S. 1913, § 2170. Plaintiff to pay taxes in action to set aside In any action or proceeding brought to vacate or set aside any tax judgment or tax certificate, or to remove a cloud upon any title created by any tax certificate, or to determine an adverse claim based upon any such certificate when land has been sold to an actual purchaser, or the right of the state has been assigned pursuant to the provisions of this chapter, the plaintiff shall at the commencement of such action or proceeding, except when the only claim made in the complaint is that the taxes for which the certificate was issued had been paid before sale, or that the land described therein was exempt, pay into court, for the benefit of the holder of such certificate or assignment, the amount for which such land was sold or assigned, and the amount of all subsequent taxes, penalties, and costs, if any, paid by him or his assignors, with interest on all such amounts at the rate of twelve per cent. per annum from the time of such sale or payment. If the judgment be in favor of the plaintiff, the court shall direct the payment of the money so paid in to the holder of such certificate or assignment; if in favor of the defendant, it shall direct the return of such money to the plaintiff. (§ 974, R. L. '05)

§ 528. Limitation of action An action to avoid a tax deed under ch. 4, Laws of 1862, ch. 5, Laws of 1863, and ch. 5, Laws of 1864, is by § 7, ch. 4, Laws of 1862 and § 4, ch. 5, Laws of 1864, barred unless brought within one year from recording the deed. Hill v. Lund, 13 Minn. 451 (419).

§ 529. Action is strictly statutory Actions to test tax titles, under G. S. 1894, § 5821, are strictly statutory, and not dependent upon rules of "equity pleading" in actions to remove clouds from the title to real estate.

Owen v. Ruthruff, 81 Minn. 397 (84 N. W. 217).

§ 530. Allowance of costs In an action to determine adverse claims, where defendant answers claiming title absolute, the court properly allowed costs to plaintiffs, although, under authority of § 2168, G. S. 1913, a lien was decreed defendant as holder of a tax certificate.

Culligan v. Cosmopolitan Co., 126 Minn. 218 (148 N. W. 273).

§ 531. Action to determine adverse claims - description of property-government subdivision A description of land in a tax proceeding is sufficient if it so describes the land that the owner thereof and all persons interested in it, if of ordinary intelligence, may identify it with reasonable certainty. Evidence of extrinsic facts is admissible to apply the description and identify the land. The usual way of identifying a government subdivision of land, or a lot in the platted portion of a village or city, is by reference to the official survey and plat thereof.

Foster v. Cochran, 119 Minn. 206 (137 N. W. 968).

§ 532. Action to determine adverse claim-description of property — sufficient A description in a tax proceeding of lot 6 in a designated section as the northwest quarter (N.W. 4) of the northeast quarter (N.E. 14) of the same section is sufficient.

Foster v. Cochran, 119 Minn. 206 (137 N. W. 968).

§ 533. Jury trial not appropriate Where all the issues in a tax title case are controlled by the records in a tax proceeding, there appears to be no reason why a jury should be called. Johnson v. Murphy, 133 Minn. 458 (158 N. W. 701).

I. Tax Liens in General (See G. S. 1913, §§ 2180, 2212). § 534. Tax lien-Controlled entirely by statute Tax liens, as well as those arising from local improvement proceedings, are purely of statutory creation. Their duration, force or effect is controlled entirely by the statutes creating them. In all respects. not covered by statute, the rules and principles of the common law prevail.

Gould v. City of St. Paul, 120 Minn. 178 (139 N. W. 293).

-

535. Public property-prior lien against invalid - Where real property, acquired by the state or a city for exclusively public purposes, is, when so acquired, subject to a lien for unpaid taxes, all proceedings taken to enforce such lien, after the property is so acquired for public purposes, are void.

Foster v. City of Duluth, 120 Minn. 484 (140 N. W. 129).

G. S. 1913, § 2180. Lien of personal property taxes - The taxes assessed upon personal property shall be a lien upon the personal property of the person assessed from and after the time the tax books are received by the county treasurer. (§ 976, R. L. '05)

G. S. 1913, § 2212. Auditor to furnish statement of tax liens, etc. The county auditor, upon written application of any person, shall make search of the records of his office, and ascertain the existence of all tax liens, and tax sales as to any lands described in said application, and shall certify the result of such search under his hand and the seal of his office, giving the description of the land and all tax liens and tax sales shown by such records, and the amount thereof, the year of tax covered by such lien, and the date of tax sale and the name of the purchaser at such tax sale. ('07 c. 431 § 1)

§ 536. Tax lien-held by state Tax liens held by the state of Minnesota are not interests in and claims upon the land on which they are a lien, within the meaning of Laws 1903, ch. 234, §

6.

National Bond & Security Co. v. Daskam, 91 Minn. 81 (97 N. W. 458).

2. TAXES AS LIENS ON REAL PROPERTY (See G. S. 1913, §§ 2168, 2171, 2184, 2185, 2186, 2188).

§ 537. Lien for taxes G. S. 1894, § 1623, construed - That part of G. S. 1894, § 1623, by which it was enacted that the lien. for taxes on real property should continue until the same were

G. S. 1913, § 2168. Action to quiet title Any person holding a tax certificate issued under §§ 2118, 2126, or 2128, at any time after the expiration of the period of redemption from the tax sale on which such certificate was issued, may commence an action in the district court of the county where the land embraced in such certificate lies, to quiet his title thereto, without taking possession of such land; and any person who claims or appears of record to have any interest in or lien upon the same, or any part thereof, may be made defendant. At the time of the commencement of such action the plaintiff shall file a notice of the pendency of the action with the register of deeds as provided by law. If it shall appear that the plaintiff's title is invalid for any cause other than one which renders the taxes embraced in such certificate void, the court shall not dismiss such action, but shall ascertain the amount due the plaintiff for all taxes, interest, penalties, and costs embraced in such certificate, and of all subsequent taxes, penalties, interest, and costs paid by him or his assignors, with interest thereon at the rate of twelve per cent. per annum from the date of such certificate or payment, and shall adjudge the same to be a lien against such land in favor of such holder, and direct a sale thereof to satisfy such judgment and costs of sale. All the provisions of §§ 21652167 relating to the sales therein provided for, and to redemptions therefrom shall be applicable to sales authorized by this section. (§ 972, R. L. '05)

G. S. 1913, § 2171. Lien of real estate taxes - The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and all minerals therein, from and including May 1 in the year in which they are levied, until they are paid; but, as between grantor and grantee, such lien shall not attach until the first Monday of January of the year next thereafter. (§ 975, R. L. '05)

G. S. 1913, § 2184. Structures, etc., not to be removed — Injunction — No structures, standing timber, or minerals on which a lien for taxes has attached shall be removed from any tract of land until all the taxes assessed against such tract and due and payable shall have been fully paid and discharged. When the state auditor has reason to believe that any such structure, timber, or minerals will be removed from such tract before such taxes shall have been paid, he may direct the county attorney to bring suit in the name of the state to enjoin any and all persons from removing such structure, timber, or minerals therefrom until such taxes are paid. No bond shall be required of the plaintiff in such suit. (§ 977, R. L. '05) G. S. 1913, § 2185. Structures, etc. Seizure and sale- Any structure, timber, or minerals removed from any tract of land subject to a lien for taxes as provided in this chapter, or so much thereof as may be necessary, may be seized by the state auditor, or by any person authorized by him in writing, and sold in the manner provided for the sale of personal property in satisfaction of taxes. All moneys received from such sale in

paid does not affect the provision of the statute of limitations applicable under previous decisions to taxes and tax judgments.

State v. Bellin, 79 Minn. 131 (81 N. W. 763).

§ 538. Lien of holder of tax certificate under G. S. 1913 — The intention of the legislature, as expressed in G. S. 1913, §§ 2168, 2170, was that in all litigation in respect to land title or ownership, when it develops upon the trial that one party founds his title upon tax proceedings, which title fails for some defect or irregularity, the court should proceed to adjudicate the precise amount he is entitled to enforce as a lien against the land.

Culligan v. Cosmopolitan Co., 126 Minn. 224 (148 N. W. 273).

§ 539. Same- Under 2168, G. S. 1913, the court is authorized to adjudge a lien to the holder of the tax certificate, issued upon a sale subsequent to the taking effect of the tax laws of 1902, even though the sale and certificate be valid, and there is time and opportunity to serve a notice of the expiration of the time of redemption. In such cases the lien may include taxes paid subsequent to the giving of a defective notice of redemption, whether such taxes be paid before or after they become delinquent. Culligan v. Cosmopolitan Co., 126 Minn. 219 (148 N. W. 273).

WHEN LIEN ATTACHES.

When assessment becomes a lien-see § 154.

§ 540. When lien attaches-under act 1862 — Under the act of March 11, 1862, the lien of the state for taxes attached to each parcel for the tax upon it, in each year from the time the tax was fixed and determined.

Webb v. Bidwell, 15 Minn. 479 (395).

excess of the amount necessary to satisfy such taxes and the costs and expenses of seizure and sale shall be returned to the owner of such structure, timber, or minerals, if known, and, if unknown, shall be deposited in the county treasury subject to the right of the owner. (§ 978, R. L. '05)

G. S. 1913, § 2186. Penalty for removal Any person who shall remove or attempt to remove any structure, timber, or minerals from any tract of land subject to a lien for taxes, as in this chapter provided, after such taxes become due and payable, and before the same have been fully paid and discharged, shall be guilty of a gross misdemeanor. (§ 979, R. L. 05) G. S. 1913, § 2188. Real estate tax judgment-No limitation Every tax judgment entered under this chapter shall be a lien, and shall operate to continue the lien of the taxes embraced therein, upon the parcel of land covered or intended to be covered thereby, until such judgment and taxes are paid in full, anything in any other statute of this state to the contrary notwithstanding. (§981, R. L. '05)