Legal Opinion

State v. Thayer

Supreme Court of Minnesota

Decided June 30, 1897No. Nos. 10,466—(51)PublishedCited by 3 opinions

Case certified from district court for Morrison county, Searle, J., at tlie request of defendants, in proceedings to enforce payment of delinquent real-estate taxes, wherein the court had ordered judgment for the state. Section 3 of article 9 of the constitution provides that laws shall be passed taxing all real or personal property according to its true value in money.

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Case certified from district court for Morrison county, Searle, J., at tlie request of defendants, in proceedings to enforce payment of delinquent real-estate taxes, wherein the court had ordered judgment for the state. Section 3 of article 9 of the constitution provides that laws shall be passed taxing all real or personal property according to its true value in money. An assessment of property at one-third of its cash valuation is absolutely illegal and void, and no valid tax can be founded upon it. Hersey v. Board, 37 Wis. 75; Schettler v. City, 43 Wis. 48; Salscheider v. City, 45 Wis.…

1Opinion of the CourtBuck, J.

This case and certain questions are certified by the trial judge to this court for its decision at the request of the defendants.

The proceedings were taken to enforce the payment of taxes on real estate remaining delinquent on the first Monday in January, 1895, for the county of Morrison and state of Minnesota. The defendants answered, and alleged that a large number of pieces of land owned by them were situate in the city of Little Falls, on the west side of the Mississippi river, which runs through that place, and were partially, unfairly, and unequally assessed by the assessor, as against…

2Cases cited2 opinions

  1. Moss v. CummingsMichigan Supreme Court · 1880
  2. People Ex Rel. Allen v. . BadgleyNew York Court of Appeals · 1893

3Cited by3 opinions

  1. In RE PETITION OF HAMM v. StateSupreme Court of Minnesota · 1959
  2. Lindahl v. StateSupreme Court of Minnesota · 1955
  3. In RE PETITION OF HAMM v. StateSupreme Court of Minnesota · 1959

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