Legal Opinion

Gould v. Board of County Commissioners

Supreme Court of Minnesota

Decided May 23, 1899No. Nos. 11,648—(169)PublishedCited by 16 opinions

Action in the municipal court of Minneapolis to recover $20.53 paid on account of an illegal tax. From an order overruling a demurrer to the complaint, defendant appealed.

1Opinion of the CourtBuck, J.

This action was brought in the municipal court of the city of Minneapolis to recover a part of the taxes paid by the plaintiff on lands owned by him in the village of St. Louis Park, in the town of Minnetonka, in Hennepin county, for the years 1894 and 1895, which he claims are invalid, because the state board of equalization of this state, in 1894, without authority of law and without jurisdiction, increased the valuation of his land, and other farm land in his district, without increasing proportionately, or at all, the platted lands or village lots in said district. That such tax was…

2Cases cited1 opinion

  1. State v. EmpangerSupreme Court of Minnesota · 1898

3Cited by16 opinions

  1. Pettibone v. Cook County, MinnesotaCourt of Appeals for the Eighth Circuit · 1941
  2. Fox v. EdwardsCourt of Appeals for the Second Circuit · 1923
  3. Programmed Land, Inc. v. O'CONNORSupreme Court of Minnesota · 2001
  4. Miner v. Clifton TownshipSouth Dakota Supreme Court · 1912
  5. Dorland v. City of HumboldtNebraska Supreme Court · 1935

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