Duluth Banking Co. v. Koon

The issue here is a single one, arising in an action to determine adverse claims to forty acres of land. It is agreed that plaintiff has no title to, or claim upon, the forty unless it is the owner by and through certain tax proceedings and a tax certificate issued under the provisions of Laws 1897, c. 290, which is entitled

“An act to enforce the payment of taxes which became delinquent on or before the first Monday in January in the year one thousand eight hundred and ninety-seven, and to extend the time for payment of said taxes under certain conditions, in all counties where the taxes…