Legal Opinion

County of Stevens v. St. Paul, Minneapolis & Manitoba Railway Co.

Supreme Court of Minnesota

Decided March 2, 1887PublishedCited by 4 opinions

In proceedings in the district court for Stevens county to enforce payment of taxes on real estate in that county remaining delinquent-on the first Monday of January, 1886, the St. Paul, Minneapolis & Manitoba Eailway Company made answer as to certain parcels embraced in the delinquent list, alleging the matters recited in the opinion.

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In proceedings in the district court for Stevens county to enforce payment of taxes on real estate in that county remaining delinquent-on the first Monday of January, 1886, the St. Paul, Minneapolis & Manitoba Eailway Company made answer as to certain parcels embraced in the delinquent list, alleging the matters recited in the opinion. At the hearing before Brown, J.,the averments of the answer were admitted to be true, and judgment was ordered discharging the estate, title, and interest of the railway company, and of any trustee or mortgagee thereof, in each of the parcels of land, from the…

1Opinion of the CourtDickinson, J.

There is here presented the question of the taxability of the estate or interest which the St. Paul, Minneapolis & Manitoba Eailway Company has in its lands after the same have been contracted to be sold, but before payment of the purchase price, or the performance of the contract conditions so as to entitle the purchaser to a conveyance. In the tax-list filed in the office of the clerk of the district court the lands in controversy were charged with taxes for the year 1884. The railroad company interposed an answer setting forth the facts, which, as is claimed, show that its estate in the…

2Cases cited5 opinions

  1. Given v. WrightSupreme Court of the United States · 1886
  2. Chicago, Milwaukee & St. Paul Railway Co. v. PfaenderSupreme Court of Minnesota · 1877
  3. State v. Northern Pacific RailroadSupreme Court of Minnesota · 1884
  4. State v. Winona & St. Peter RailroadSupreme Court of Minnesota · 1875
  5. County of Nobles v. Sioux City & St. Paul RailroadSupreme Court of Minnesota · 1879

3Cited by4 opinions

  1. State v. Great Northern Railway Co.Supreme Court of Minnesota · 1908
  2. State ex rel. Marr v. LutherSupreme Court of Minnesota · 1894
  3. County of Traverse v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1898
  4. County of Traverse v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1898

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