Cited by

Windom v. Schuppel, 39 Minn. 35 , ; State v. Camp, 79 Minn. 343 , ; Oakland Cemetery Assn. v. County of Ramsey, 98 Minn. 404 , , , 116 A. S. R. 377.

1927, § 2129, prescribes the form of such certificate and provides: “Such certificate * * * shall pass to the purchaser an estate therein in fee simple without any other act or deed whatever.” State v. Camp, 79 Minn. 343 , .

See Wass v. Smith, 34 Minn. 304 , ; State v. Camp, 79 Minn. 343, 346 , ; Oakland Cemetery Assn. v. County of Ramsey, 98 Minn. 404, 408 , , , 116 Am.

It appears that defendant’s tax certificate was issued upon a valid tax judgment and sale, but whether it constitutes a valid title to the land, so as to extinguish prior tax titles or tax liens (State v. Camp, 79 Minn. 343 , ), depends upon the question whether a valid notice of the expiration of redemption was ever given thereunder.

We do not see that State v. Camp, 79 Minn. 343 , , is at all in point.

The difficulties encountered in the enforcement of tax proceedings, where a choice of two courses was thus left to the state, appear in State v. Camp, 79 Minn. 343 , , decided in 1900.

State v. Camp, 79 Minn. 343 , Gates v. Keigher, 99 Minn. 138 , .

If the right of redemption has been duly foreclosed, the case would come within the rule announced in State v. Camp, 79 Minn. 343 , , to the effect that a valid tax sale of land operates to clear the title thereto of all prior claims or titles, however acquired.

Whether the state has a prior lien depends upon the construction to be given the case of State v. Camp, 79 Minn. 343 , , where it was held that the holder of a state assignment certificate who perfects title *140 thereunder acquires thereby a title in fee simple to the lands covered thereby, free and clear of all prior liens or claims in favor of the state.

Wass v. Smith, 34 Minn. 304 , ; State v. Camp, 79 Minn. 343 , .

In support of the first proposition, appellant relies upon the case of State v. Camp, 79 Minn. 343 , .

State v. Camp, 79 Minn. 343 , .

Reference in one of the briefs has been made to the recent case of State v. Camp, 79 Minn. 343 , .