BODEL CORPORATION v. State

Dell, Chief Justice.

Plaintiff brings this action to quiet its title to the mineral rights in certain parcels of land against the claims of the defendant, the State of Minnesota. The defendant claims that it has a tax lien upon the land, including the mineral rights, for taxes assessed for the year 1931, with interest thereon. Defendant appeals from a summary judgment in favor of the plaintiff.

The facts are undisputed. On May 1, 1931, the Mid-State Land Company was the record owner of the entire fee of a certain parcel of land 1 located in Itasca County. On October 19, 1931, said corporation…