County of Morrison v. St. Paul & Northern Pacific Railway Co.

These proceedings were attempted to be certified to this court pursuant to Gen. St. 1878, c. 11, § 80, but, in our opinion, the certificate of the trial judge is wholly insufficient. The statute referred to provides that, upon the application of the party against whom the court shall have decided the point raised by any defence or objection, (to the tax,) the court may, if in its opinion the point is of great public importance or likely to arise frequently, “make a brief statement of the facts established bearing on the point and of its decision, and forthwith transmit the same to the clerk…