§ 694. Under governor's deed-The deed when executed is not conclusive that the time of redemption had expired, and the owner of the land may show that no notice of expiration of redemption had in fact been given, and therefore that the time to redeem had not expired.

Swanson v. Campbell, 129 Minn. 72 (151 N. W. 534).

§ 695. Statute of limitation The statute of limitations in G. S. 1913, § 2133, does not commence to run until 60 days after a valid notice of the expiration of the time of redemption has been served.

Glaze v. Stryker, 135 Minn. 186 (160 N. W. 490).

CHAPTER XI.

REFUNDMENT AND RECOVERY OF TAXES.

In general.

I. Right of Recovery of Invalid or Excessive Tax.
Taxes paid under protest.

II. Refundment to Purchasers under Void Sales or Judgments.

In general.

Limitations.

I. Right of Recovery of Invalid or Excessive Tax (See G. S. 1913, §§ 2160 to 2164).

§ 696. Recovery of taxes illegally collected - Where a county receives into its treasury taxes illegally assessed, an action will lie against it to recover them back.

Foster v. Commissioners of Blue Earth County, 7 Minn. 140 (84).

§ 697. Agreement to refund — Conceding that a municipal corporation cannot legally contract with private parties to refund the amount of taxes which their property is assessed and taxed, yet, if all property is assessed at its just proportion, such contract does not render the taxation invalid, even if the agreement to refund is void.

State v. Thayer, 69 Minn. 170 (71 N. W. 931).

8 698. Personal property-wrongful assessment — recovery -Clarke v. Stearns Co., 47 Minn. 552, 50 N. W. 615, adhered to. Where in such a case, the tax payer paid the tax so wrongfully assessed against him in the county of his residence, where he was not properly taxable on the property, he cannot recover back the amount so paid unless he has exhausted his statutory remedies for setting aside such wrongful assessment.

Clarke v. Board of County Commissioners, 66 Minn. 304 (69 N. W. 25).

§ 699. Action to recover money paid to redeem — An action will not lie to recover money voluntarily paid to redeem land sold.

upon a void tax judgment, when the party making the payment has at the time full knowledge of the character of the sale, and ali the facts affecting its validity.

Shane v. City of St. Paul, 26 Minn. 543 (6 N. W. 349).

§ 700. Assessment recovery of, by owner The owner of municipal property, upon which valid assessments have been made for the purpose of a general scheme of improvement as the laying out and grading of streets, may in case of a failure on the part of the city to finish its work and an abandonment of the same, recover his share pro tanto of the sum so unexpended, in an action for money had and received. McConville v. City of St. Paul, 75 Minn. 383, 77 N. W. 993, followed. Whether the purchaser of the tax certificates at a tax sale stands in the same position as the lot owners, so far as his, right of recovery is concerned, Quaere.

Germania Bank v. City of St. Paul, 79 Minn. 29 (81 N. W. 542). § 701. Reimbursement of void taxes paid by mortgagees (See G. S. 1913, § 2161)-Laws 1885, ch. 261, which provides for the reimbursement of taxes paid by mortgagees in certain class of cases when such taxes have been or hereafter shall be adjudged void is by its terms retroactive in its operation and is not unconstitutional as applied to cases arising before the passage of the act. Coles v. County of Washington, 35 Minn. 124 (27 N. W. 497). § 702. Validity of refunding proceedings as against landowner After the time to redeem from a tax judgment sale has expired, the former owner cannot be heard to question the regularity of the proceedings, under § 148, to refund, upon an application made on the ground that the tax judgment and sale were void for want of jurisdiction in the court, not to object to proceedings to enforce the taxes if they were properly levied; for if the sale was void the taxes were not satisfied by it; if it was valid, the former owner has ceased to have any interest in the land.

State v. Dressel, 38 Minn. 90 (35 N. W. 580).

G. S. 1913, § 2161. Void taxes paid by mortgagee, etc. When money is paid for taxes on land by a person who holds a mortgage thereon, or who in good faith believes himself to be the owner thereof under a mortgage foreclosure afterward declared void, and in an action for the foreclosure or reforeclosure of such mortgage it is adjudged that the assessment of the property or the levy of the taxes was void, the money so paid, with interest from the date of such payment at the rate of seven per cent. per annum, shall be refunded to such person, his executors, administrators, or assigns. Such refundment shall be made on the presentation to the county auditor of a certified copy of the final judgment declaring said assessment or levy void, and such land shall thereafter become sub ject to reassessment for such taxes. ($967, R. L. 05)

§ 703. Refund of invalid tax Where an information on which is based an application for an alternative writ of mandamus to compel a board of county commissioners to make the certificate prescribed in § 148, ch. 11, G. S. 1878, amended by Laws 1881, ch. 10, § 21, fails to state that said board has inquired into the truth of the facts alleged in said petition, or to state the result of such inquiry, or to state that said board has refused to make the inquiry provided for, the application must be denied.

State v. Olson, 55 Minn. 118 (56 N. W. 585).

§ 704. Recovery of excessive payment (See G. S. 1913, § 2164). -In proceedings to enforce the collection of taxes for the year 1895 against plaintiff's real property, judgment was duly rendered in December, 1897, but no sale was made. In April, 1899, plaintiff applied to the county auditor for the statement provided for in G. S. 1894, § 1590, of the amount adjudged to be due and required to be paid. The auditor, in writing, stated the amount to be $236.98, or $44.30 in excess of the amount actually due, and this sum plaintiff paid to the county treasurer relying upon the statement. Held, that plaintiff can maintain an action to recover the amount of the excessive payment.

Wheeler v. Board, 87 Minn. 243 (91 N. W. 890).

G. S. 1913, § 2162. Taxes paid twice Warrants When it is made to appear to the county auditor that the taxes upon any parcel of land have been twice paid to the county treasurer, and in all cases when any tax purchaser or other person is entitled under this chapter to refundment, the auditor may draw his warrant upon the county treasurer in favor of the person entitled to any such moneys for the amount to which he is so entitled. All moneys so paid shall be charged to the proper funds. (§ 968, R. L. '05)

G. S. 1913, § 2164. Excess taxes under Laws 1889, c. 322- Whenever it shall be brought to the attention of the state auditor that any tract of land sold for taxes pursuant to the provisions of chapter 322 of the General Laws of the state of Minnesota for the year 1889 was sold for. an amount in excess of the taxes, penalties and costs lawfully due thereon at the time of said sale and such excess shall have been paid into the state treasurer and application and demand shall be made upon the state auditor for the payment of such excess, the state auditor shall investigate such application and if be shall find the facts therein stated to be true and that such excess was paid into the state treasury and that the applicant for such excess was the owner of such lands at the time of such tax sale, or his assign, the state auditor shall thereupon draw his warrant upon the treasurer in favor of the person entitled thereto for the amount of such excess; provided that before such warrant shall be so drawn the state auditor shall require the applicant to furnish him satisfactory evidence of the applicant's right to such excess. ('11 c. 338 § 1)

RECOVERY OF TAXES PAID UNDER PROTEST.

See also 218.

§ 705. Not deemed voluntary- The payment under protest of an unlawful demand, when such payment is necessary to avoid serious injury or risk in respect to property is not to be deemed as voluntarily made and the money may be recovered back. State v. Nelson, 41 Minn. 25 (42 N. W. 548).

§ 706. Element of coercion When recovery is allowed for taxes paid under protest, the element of coercion must be found. In the absence of present and potential compulsion, mere protest is not sufficient.

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

II. Refundment to Purchasers Under Void Sales and Judgments (See G. S. 1913, §§ 2157, 2158, 2159).

§ 707. Refundment G. S. 1878-G. S. 1878, ch. 11, § 97, which provides that "in all cases where any (tax) sale has been or hereinafter (hereafter) shall be so declared void, the money paid by the purchaser at the sale * * * shall, with interest at the rate of twelve per cent per annum from date of such payment, be returned to the purchaser or assignee or the party holding his

G. S. 1913, § 2157. On sale or assignment, when allowed - Refundment of moneys paid by the purchaser of a parcel of land at a tax sale, or upon assignment of any such parcel bid in for the state at such sale, shall be allowed only when it shall be made to appear:

1. That such parcel was exempt from taxation.

2. That the taxes for which the parcel was sold had been paid before sale.

3. That the assessment of the property or the levy of the tax is void. (§ 963, R. L. '05)

G. S. 1913, § 2158. In case of exemption - When any such parcel of land shall have been sold to a purchaser or bid in for the state, and at the time the taxes were levied the land was exempt from taxation, the money paid on such sale, or on an assignment by the state, with interest thereon at the rate of seven per cent per annum, shall be refunded to such purchaser or assignee, or his assigns or legal representatives. Such refundment shall be made only upon the certificate of the county auditor that the parcel was exempt from taxation at the date of the levy of the taxes, with the approval of the Minnesota tax commission endorsed thereon. Before such certificate is made the applicant shall present to the county auditor proofs of such exemption. (R. L. 964, amended '09 c. 160 § 1)

G. S. 1913, § 2159. On judgment — County to be party- When any tax sale is declared void by judgment of court, the judgment shall state