Schmid v. County of Brown
Supreme Court of Minnesota
Action brought in the district court for Brown county, by defendant, as sheriff of the county, to recover $141.55 for services in unsuccessfully attempting to execute warrants for collection of personal taxes. Appeal by defendant from an order by Webber, J., overruling its demurrer to the complaint.
1Opinion of the CourtGilfillan, C. J.
Sections 58, 59, c. 11, Gen. St. 1878, provided that county treasurers should collect delinquent personal taxes by distraint of goods and chattels, and sale of so much thereof as should be sufficient to pay the taxes, and the costs of such distress and sale, but made no provision for fees of treasurers in making such distress and sale. These- two sections were amended by Laws 1885, e. 2, §§ 5, 6, making the sheriff collector of such taxes upon a warrant issued to him by the clerk of the district court, the collection, unless the taxes are paid, to be made by distress and sale of sufficient…
2Cited by4 opinions
- Chapel v. Board of County CommissionersSupreme Court of Minnesota · 1897
- Grundysen v. Polk CountySupreme Court of Minnesota · 1894
- Justus v. Board of County CommissionersSupreme Court of Minnesota · 1904
- Miesen v. County of RamseySupreme Court of Minnesota · 1907