The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-04-05

capital stock or contributions from the
members, cannot, in this state, be adapt
ed to the acquisition of profits and emoI-
uments by the directors and incOrpo-
ratOrS
g. A cemetery associa ton so organized
having sold lots as burial places which
have been appropriated for that purpose
is a trustee for the benefit of those who
lawfully make proper use Of such lots,
and is in duty bound to account to it's
beneficiaries-the lot oWners-for mon
eys received for the sale of such lots
and the manner in which it has dsbursei
the same.
f. The directors of such a cemetery as
ISOLATION are not authorized to with
hold money received for lots from the
treasury of the corporation or treat it
as their private property; it is subjected
to a public use in which the lot owners
have private and personal interest rot
common to the general public.
8. The denial by the members of such
organization of any trust relation to the
lot owners who have buried their dead
in the cemetery and a refusal to account
for moneys received and appropriated by
them, authorized judicial interference to
compel the recognition of the trust rela-
tons and the restoration of such funds to
the treasury for the proper Improvement
and maintenance Of the burial grounds
D. Upon demurrer to a complaint it is
held to show a cause of action arising
from the illegal conversion of trust funds
of a cemetery association by it's directors
and to justify an examination into the use
of its funds to establish the trust which
is denied with power in the court to grant
such further equitable relief as the nature
of facts disclosed require Order reversed
Lovely, j.
No Title Transferred.
Sophia j. Hoyt, appellant, VS.. Arthus S.
Chaplin ct al, respondent
L. The provision of section 1916 G. S.
1894. requiring the payment Of current
t2XAC dc fOr
state at tax sale under that section is
mandatory and the instance of a tax
deed conveying title by the state through
the county auditor without the payment
OF taxes due, though not delinquent at
the time 1t is executed transfers no title
TO the purchaser; following Security
Trust company vs. Won Heydersteadt, "a
MINI 405.
2. Security Trust Company VS.. Won
Heydersteadt distinguished from Londo1
d Northwestern, etc, company VS. Glib
son, u MINI. 1894, and held that the for
mer case was not ever ruled or modified
by the latter. Order affirmed
Lovely, j.
Description of Delinquent Land.
Edward J. Doherty, appellant, VS.. The
Real Estate Title Insurance and Trust
Company of Philadelphia, as admins
traitor OF the estate of Augustus Boyd
deceased, ct al, respondent
l. The description OF land in the pub
!lshed notice of sale for delinquent taxes
is sufficient if it is calculated to enable
a person of ordinary intelligence to idea-
THY such land with reasona bic certainty
following decisions of this court referred
to in the opinion.
2 The rule above stated applied in the
construction of characters claimed to be
similar to authorizations any symbols pro-
vided for in section 1927, G. S. 1894 and
held that certain dots or periods We're not
essential parts of the desert 1tion in a
published tax list nor used in compliance
with the statute referred to, for the rea-
son that the entire description including
the cross heading Immediately preceding
such characters and other uses of the
same therein forbids their significance as
descriptive of the property.
j. Held further, that within the facts
in this case, a statement in the sixty-day
redemption notice provided for in sec
ton 1854, G.. S. 1894, to the effect that the
sheriff fees for the service of the notice
would be returned with proof Of service
did not lnValidate the notice
f. The payment of taxes delinquent at
the time of the issuance of tbs certificate
of sale is essential to its validity follow
ing Security Trust company VS. Won Rev
derStadt, 64 MINI. 400. Order reversed.
new trial granted.
'SpId eJIT K N 90 lsnIL GlIIno9s $40
ccSrY