In some states the method of selling land for taxes by summary proceedings is not employed, but the collector of taxes is required to bring an action in a court before any power is acquired to sell the land of the person owing the taxes.658 These suits, as stated in the black letter, are of two kinds. If against the person who owes the taxes, jurisdiction of the person must be acquired. The judgment, when rendered, is a lien on his land, which may be enforced by execution. The other kinds of suits proceed against the land itself, as though the taxes were due from it, and notice of the proceeding to the owner of the land may be constructive only, as where it is by publication,659 though such notice, when given, must contain a description of the land.660 In this kind of suit the land is ordered to be sold, and the officer making the sale gives a certificate of purchase, which, after a period allowed for redemption, entitles the holder to a deed.
Redemption and Tax Deed.
After a sale of lands for taxes, the owner is given an opportunity to redeem before the title of the purchaser becomes absolute.661
657 Tax Titles (2d Ed.) § 155.
658 2 Dembitz, Land Tit. 1334. As to who can sue, see San Diego Co. v. Southern Pac. R. Co., 108 Cal. 46, 40 Pac. 1052.
659 Schmidt v. Niemeyer, 100 Mo. 207, 13 S. W. 405; Payne v. Lott, 90 Mo. G76, 3 S. W. 402. But see Martin v. Parsons, 49 Cal. 95.
660 Smith v. Kipp, 49 Minn. 119, 51 N. W. 656; Vaughan v. Daniels, 98 Mo. 230, 11 S. W. 573; Milner v. Shipley, 94 Mo. 106. 7 S. W. 175.
661 Black, Tax Titles (2d Ed.) c. 23. And see People v. Campbell, 143