State v. Camp
Supreme Court of Minnesota
In proceedings in the district court for Hennepin county under Laws 1899, c. 322, to enforce payment of taxes which became delinquent in and prior to the year 1897, Mary W. Camp interposed an answer making defense against taxes for years prior to 1893 on certain land. The case was tried before Harrison, J., who found in favor of defendant, and certified the case to the supreme court for its determination of the point stated in the opinion.
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In proceedings in the district court for Hennepin county under Laws 1899, c. 322, to enforce payment of taxes which became delinquent in and prior to the year 1897, Mary W. Camp interposed an answer making defense against taxes for years prior to 1893 on certain land. The case was tried before Harrison, J., who found in favor of defendant, and certified the case to the supreme court for its determination of the point stated in the opinion. Counsel cited Wass v. Smith, 34 Minn. 304; Irwin v. Trego, 22 Pa. St. 368, 374; Anderson v. Ryder, 46 Cal. 135; Dougherty v. Henarie, 47 Cal. 9; Sayles v.…
1Opinion of the CourtBrown, J.
This is a proceeding under the forfeited tax law of 1899 (Laws 1899, c. 322). It was certified to this court by the district court of Hennepin county for our decision upon one question, namely: Where lands have been sold for taxes, and bid in for the state, and the state subsequently assigns all rights and interests acquired by it under such sale to an individual, who thereafter perfects title thereunder, can the state then proceed and resell the lands under the forfeited tax law aforesaid for taxes due and unpaid for prior years? The court below held that it could not, and we sustain that…
2Cases cited5 opinions
- Dougherty v. HenarieCalifornia Supreme Court · 1873
- Berglund v. GravesSupreme Court of Minnesota · 1898
- Law v. People ex rel. Tax CollectorIllinois Supreme Court · 1886
- Wass v. SmithSupreme Court of Minnesota · 1885
- Countryman v. WassonSupreme Court of Minnesota · 1899
3Cited by16 opinions
- Foster v. City of DuluthSupreme Court of Minnesota · 1913
- Midway Realty Co. v. City of St. PaulSupreme Court of Minnesota · 1914
- Oakland Cemetery Ass'n v. County of RamseySupreme Court of Minnesota · 1906
- Downing v. LucySupreme Court of Minnesota · 1913
- Obst v. CovellSupreme Court of Minnesota · 1904
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