Mower County v. Crane
Supreme Court of Minnesota
Case certified from the District Court of Mower County, Farmer, J., in proceedings to enforce payment of delinquent real estate taxes in that county.
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Case certified from the District Court of Mower County, Farmer, J., in proceedings to enforce payment of delinquent real estate taxes in that county. This is a proceeding instituí ed under the general tax law to recover a judgment against the north half of section twenty-two, (22,) Township one hundred and three, (103,) Range sixteen, (16,) in Mower County, for taxes thereon delinquent on the first Monday in January, 1892. To the list of delinquent taxes filed with the clerk of the court, F. I. Crane, as assignee of W. T. Wilkins and Fay R. Smith, insolvents, filed an answer. The county…
1Opinion of the CourtMitchell, J.
This case is controlled by that of Redwood Co. v. Winona & St. P. Land Co., 40 Minn. 512, (42 N. W. Rep. 473.)
The only distinction attempted to be drawn between that case and; this is that in the latter previous attempts had been made to levy and collect taxes for the same years. But this is immaterial, as all prior attempts to levy the taxes were void, and consequently all proceedings to enforce their collection were futile, and had been finally determined adversely to the county nearly nine years before the present proceedings were commenced.
The proceedings were barred by the statute of…
2Cases cited1 opinion
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
3Cited by4 opinions
- Pine County v. LambertSupreme Court of Minnesota · 1894
- State v. BellinSupreme Court of Minnesota · 1900
- State ex rel. Slingerland v. NortonSupreme Court of Minnesota · 1894
- State v. KippSupreme Court of Minnesota · 1897