85 Minn. 408, 29 N. W. 121.—Taxdeed. The conveyance given upon a sale 0 lands made for non-payment of taxes; the deed whereby the officer of the law undertakes to convey the title of the proprietor to the purchaser at the tax-sale-—Tax lease. The instrument (or estate) given to the purchaser of land at a tax sale, where the law does not permit the sale of the estate in fee for non-payment of taxes, but instead thereof directs the sale of an estate for years.—Tax levy. The total sum to be raised by a tax. Also the bill, enactment or measure of legislation by which an annual or general tax is imposed.—Tax-lien. A statutory lien, existing in favor of the state or municipality, upon the lands of a person char