St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1894-05-08

- 49,
The Commonwealth Case
Lame at livery Point-Justice
Mitchell Wrote the Decision
He Wrote Also Eleven Other
Supreme Court Decisions.
OF the twelve decisions handed down
by the supreme court yesterday. and
written by Judge Mitchell. the most i'm
pOrtant one is that in which the county
of Pine is the plaintiff and Ezra F. Lam
bert defendant. The title and syllabus
are heresglven:
In re proceedings to enforce payment of
taxes, ETC., County Of Pine. plaintiff. VS..
Ezra F. Lambert, defendant. Order re-
versed. MITCHELL j.
Former decision followed to the eff
feet:
First-That under General Laws 1881.
chapter 1876, the state acquired no title
to the land by virtue of the tax judg-
ment unless 1t was offered for sale and
bid in for the state in default Of other
bidders.
Second-That proceedings to enforce
the collection of taxes against real
e t,te are IAN action upon liability
created by statute" within the mean
liz Vi 0OuCkdl A0W0 1000 ChoRSVA wy
section 6.
In this Sc the court holds "that the
state acquired no title TO the land by
virtue of tax judgment under General
Laws 1889, chapter 135, unless offered
for sale as provided for in section and
bid off for the state in default of other
bidders. The agreed facts are that these
lands were never sold under the tax
judgment, and no entry of any descrip-
ton thereof was made in the tax judg-
ment book, or In the copy thereof in the
hands of the county auditor. This
means that they were not bid in for the
state. Indeed, it does not appear that
the lands were ever offered for sale.
Hence the most that can be claimed for
the state Is that it had an unSatiSfied
tax Judgment against the land rendered
in 1881. And whether this proceeding,
commenced under General Laws 1893,
chapter $50, be dee med one on the
Judgment or one to en- force the ccllec-
ton of the same taxes for which the
judgment was rendered. 1t is, in either
view, barred by the statute OF limit
atoms which runs against the state
the same as against individuals, Cen
eral Statutes 1873, chapter Is. section IL.
If it be deemed the former, it is barred
by the ten years. Limitation of section 5
of chapter 66; and If it be deemed the
latter, then it is barred under the six
years. limitation of subdivision 2 of sec
ton 6 of the same chapter. as All action |
upon liability created by state. County |
of Redwood VS.. w. & st. P. Land Conn ]
pany, 40 Minnesota, 512; Mower County /,
VS.. Crane. 81 i'd, POL.
'.And inasmuch az the right was ex-
before the act OF 1893 was |
enacted, it was not in the power of the
legislature to revive 1t. Kepp vs.. john |
son. 81 Minnesota, $50. We have been
urged to consider the serious conse-
quences which it is alleged will result !,
from adhering to and following our
former decision on this subject. 1t |
might be suggested in reply thatthese I
might have been avoided
If public officers had performed their
duty, or If the legislature had enacted
legislation before the statute
Of limitations had run.
1.-The state having slept on its right |
for twelve years must take the cOnse-
quences.
"rhe order overruling the defense
and directing the entry Of Judgment
against the land is reversed and the |
proceedings remanded.n
The syIlabi in the other cases decided
are as follows:
Jacob Barge, respondent, VS.. Frederick |
Schiek, appellant. Judgment affirmed
MITCHELL, j.