State v. Walker
Supreme Court of Minnesota
Proceeding in the district court for Beltrami county for collection of delinquent taxes upon real estate for 1898. The defendants, Thomas B. Walker and three others, separately answered, raising the same issues.
Read the full summary
Proceeding in the district court for Beltrami county for collection of delinquent taxes upon real estate for 1898. The defendants, Thomas B. Walker and three others, separately answered, raising the same issues. The actions were tried together before McClenahan, J., who made findings of fact, and as conclusions of law found that the provisions of Laws 1897, c. 99, restricting and limiting the taxing power of Beltrami county, were constitutional and valid and that the taxes levied by the county in 1898 in excess of such limitations were invalid and not enforceable against the lands of…
1Opinion of the CourtCollins, J.
In proceedings to enforce payment of taxes in Beltrami county for the year 1898, there have been certified up two questions for the determination of this court. These questions are: (1) Is the limitation upon the levying and collection of taxes in Beltrami county contained in Laws 1897, c. 99, constitutional and valid? (2) If the limitation be valid, what is the effect upon the taxes of 1898 extended, respectively, against defendants’ property proceeded against in these actions ? Our answer to the first disposes of the case.
One feature of the chapter in question was before us in Spencer v.…
2Cases cited3 opinions
- Nichols v. WalterSupreme Court of Minnesota · 1887
- Murray v. Board of County CommissionersSupreme Court of Minnesota · 1900
- Spencer v. GriffithSupreme Court of Minnesota · 1898
3Cited by6 opinions
- State ex rel. Board of Education v. BrownSupreme Court of Minnesota · 1906
- Stees v. BergmeierSupreme Court of Minnesota · 1904
- National Bond & Security Co. v. HopkinsSupreme Court of Minnesota · 1905
- In Re Application of HumphreySupreme Court of Minnesota · 1929
- Jensen v. Independent School District No. 17Supreme Court of Minnesota · 1925
1 more not listed; retrieve them via the Exa API.