The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-03-17

lOT SHdll D6 dpplIcdDI0 10 safes duluOI-
lied by this section and redemptionss
from such sales shall be allowed and
made as provided in section 90 of this
act
Sec. So. Plaintiff to Pay Taxes When
Bringing Action to Set Aside Tax Judg-
ment or Sale.-In any action or proceed
tax judgment or tax certificate or to re-
move a cloud upon any title created by
any tax certificate. or to determine an
adverse claim based upon any such GER
tificate when land has been sold to an
actual purchaser or the right of the state
has been assigned pursuant to the pro-
the time of the commencement of such
action or proceeding, except in cases
where the sole claim made in the COM
plant is that the taxes for which the
certificate was issued had been paid be-
fore sale, or that the land described
therein was exempt, pay into court for
tificate or assignment the amount for
which such land was sold or paid by such
party or his assignors for such assign
ment, and the amount OF all SUBSEQUENT
taxes, penalties and costs paid by him
or them, if any, with interest on all such
amounts at the rate of twelve per CEN
tum per annum from the time of such
sale or payment until the said money
be so paid into court.
If the judgment in any such action or
proceeding shall be in favor of the plain
tiff, the court shall direct the payment
of the money so paid in to be paid to
the person holding such certificate or as
it shall direct the return of said money
to the plaintiff.
Sec. &c. Action to Be Dismissed as to
Minors.-1f any defendant in any action
mentioned in this title was the owner
of record of any Of the lands involved
in any such action during the period of
for non-payment of taxes, and was
minor, an insane person, an idiot, or
person Ill in l. captivity; or IL in any country
and the time of redemption from such
sale by such person has not expired the
court shall dismiss such action as to
such persons.
TITLE VII
Miscellaneous Provisions.
Sec. 81. Taxes Paid by Mortgages or
has a lien, by mortgage or note secured
thereby, or otherwise, upon any real
property upon which the taxes have
Is before g or after @ the p1 Same oui become one
delinquent, and the interest, penalty and
costs, if any, thereon; and the money
so paid shall constitute an additional
lien on such land; and with the interest
thereon at the rate specified in the mort
gage or other instrument shall be col
same manner as the amount secured by
the original lien. Provided, that no in
tcrest shall accrue on the taxes SO paid
by such mortgage prior to the first QsD
day of June Of the year in which such
Sec. SO. Taxes Paid by Occupant or
tate is paid by, or collected Of, any oc-
cupant or tenant, or any other person
which, by agreement or otherwise, ought
to have been paid by the owner, lessor,
or other party in interest, such occupant,
tenant or other person may recover by
action the amount which such owner.
to eSS have pald with inter esas' th erg5
at the rate of twelve per centum per
annum; or he may retain the same from
any rent due or accruing from him to
SIlPh 1eSGOr for real 6af9ta
which such tax is so paid.
Amy such person making such payment
may file in the office Of the register of
deeds of the proper county a notice
stating therein the amount and date of
such payment, and whether paid as oc-
cHiPEaant tenant or otherwise, together
against which the taxes were charged;
and the same shall thereupon be and re-
main a lien upon such real estate in ia
vor of the person paying the same from
and after the filing Of said notice until
the same is paid. The register of deeds
s shall record such notice IN his book of
ment of any such lien, the person fling
such notice shall satisfy the same of
Sec. Co. Lien Of Taxes-Grantor and
Grantee.-The taxes assessed upon real
property shall be perpetual lien there
on, and on all structures and standing
in, from and including the first day Of
May in the year in which they IRE levied,
until the same are paid; but as between
grantor and grantee, such lien shall not
attach until the first day of January of
the next year thereafter.
Sec. 20. Deed Not to Be Recorded
tions.-When any deed or other instru-
ment conveying any real property
plat Of any townsite or addition thereto
is presented TO the county auditor for
books and records in his office if there
be taxes due upon the land described
and If there are taxes due he shall GER
t1fy to the same; and upon the payment
Of such taxes and of any other taxes
that may be in the hands of the county
treasurer for collection, or in case no
taxes are due, he shall transfer the same
upon the books of his office and note
upon every deed Of real property so
the words taxes paid and transfer en-
tered" or, if the land described has
been sold or assigned to an actual pur-
sale Of land described Within and
unless such statement is made upon such
deed or other instrument, the register
Of deeds shall refuse to receive or record
the same. A violation of the provisions
OF this section by the register of deeds
shall be deemed a misdemeanor, and
upon conviction thereof, he shall be pun
lshed by fine Of not less than one hun
dred dollars, nor exceeding one thousand
dollars, and he shall be liable to the
grantee of any instrument so recorded
for the amount Of any damages sus-
tanned; provided. that sheriffs' or refer
ees' certlhcates of sale on execution, de-
crees of court, or foreclosure of mort
cages, and copy Of any town or vii
lage plat, in case the original plat Of
such town or village filed in the Office of
the register Of deeds shall have been
lost or destroyed, may be recorded
by the register of deeds without any such
certificate from the county auditor Pro-
on the first day Of February of each
year. make out and file with the county
auditor a list of mortgages foreclosed
during the preceding year, sheriff's or
referees sales on execution made dur
Ing the preceding year, DEGREES of the
district or probate court made during the
preceding year, affecting or transferring
tltle to real estate, and upon which the
redemption has expired during the pre-
ceding year. The auditor shall thereupon
make the proper entries upon his trans
fer records and tax lists to conform
with the list so filed by the register of
deeds.
The register of deeds shall receive
from the county for making and filing
the said list the sum of twenty-five cents
for each foreclosure, sheriffs or refer
! ee's certificate of sale or decree Of the
district or probate court on which the
| redemption has expired during the year
| preceding the date of the filing of said
Sec. II. Division of Valuation Where
Part of a Tract is Transferred.-When
| the transfer of any land or town lot or
any part. thereof becomes necessary by
and such conveyance is of less than the
whole tract or lot, or part thereof, as
| charged in the tax lists, said county au-
| ditor shall transfer the same whenever
| the. seller and purchaser agree in a
writing, signed by them, or personally
appear before the auditor and agree upon
| the amount of the assessed valuation to
be. transferred herewith; but if the
seller and purchaser do not agree as to
| the amount of such valuation to be trans
ferred, the auditor shall make such d.
| vision of the assessed valuation as may
appear to him lust -