State v. Kipp
Supreme Court of Minnesota
In proceedings in the district court for Chisago county to enforce payment of real-estate taxes delinquent in 1897 defendant landowner appeared specially for the purpose of objecting, to the jurisdiction of the court and filed objections to the taxes and penalties mentioned in the opinion, on the ground that more than six years had elapsed prior to the commencement of these proceedings since said taxes and penalties had accrued, as shown by said delinquent list upon its…
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In proceedings in the district court for Chisago county to enforce payment of real-estate taxes delinquent in 1897 defendant landowner appeared specially for the purpose of objecting, to the jurisdiction of the court and filed objections to the taxes and penalties mentioned in the opinion, on the ground that more than six years had elapsed prior to the commencement of these proceedings since said taxes and penalties had accrued, as shown by said delinquent list upon its face. After a hearing upon the objections the court, Williston, J., found the facts mentioned in the opinion and ordered…
1Opinion of the CourtMitchell, J.
This matter has been certified to this court under G. S. 1894, § 1589.
The facts are as follows: In 1881 judgment was rendered against this land for the taxes of 1874 to 1880, inclusive, amounting to $84.71. In July, 1885, the county auditor executed a deed of the land to one Heims, assuming to do so under Laws 1881, c. 135, § 9;2 but the deed was invalid, because the land had in fact never been offered for sale or bid in for the state at any tax sale under the judgment. Gilfillan v. Chatterton, 38 Minn. 335, 37 N. W. 583; Mulvey v. Tozer, 40 Minn. 384, 42 N. W. 387. The amount paid by Heims…
2Cases cited7 opinions
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- State ex rel. Minnesota Transfer Railway Co. v. District CourtSupreme Court of Minnesota · 1897
- Pine County v. LambertSupreme Court of Minnesota · 1894
- Mulvey v. TozerSupreme Court of Minnesota · 1889
- Kipp v. ElwellSupreme Court of Minnesota · 1896
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- State v. BellinSupreme Court of Minnesota · 1900
- Shea v. Owyhee CountyIdaho Supreme Court · 1945
- Wilson v. Twin Falls CountyIdaho Supreme Court · 1929
- Folsom v. WhitneySupreme Court of Minnesota · 1905
- Minnesota Debenture Co. v. United Real Estate Corp.Supreme Court of Minnesota · 1906