State v. Itasca Lumber Co.
Supreme Court of Minnesota
In proceedings in the district court for Itasca county for the enforcement of real estate taxes delinquent on the first Monday in January, 1904, defendant interposed an answer in which it alleged that the land in question on May 1, 1902, and up to and including May 5, 1903, was the property of the United States, and in consequence was exempt from taxation. The case was .tried before McClenahan, J., who found in favor of defendant.
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In proceedings in the district court for Itasca county for the enforcement of real estate taxes delinquent on the first Monday in January, 1904, defendant interposed an answer in which it alleged that the land in question on May 1, 1902, and up to and including May 5, 1903, was the property of the United States, and in consequence was exempt from taxation. The case was .tried before McClenahan, J., who found in favor of defendant. From a judgment entered pursuant to the findings, plaintiff appealed.
1Opinion of the CourtElliott, J.
On the 30th of July, 1900, E. A. Coffin presented certain scrip to the United States land office, and his application was then made and filed for the location of the scrip upon certain described and designated lands. Thereafter all the rights of Coffin in the scrip and the location thereof were conveyed to H. C. Akely, for and on behalf of the Itasca Cumber Company. The application to locate the scrip passed through the usual routine of the general land department of the United States government, and was, on the 5th day of May, 1903, duly approved by the commissioner of the general land…
2Cases cited11 opinions
- Wisconsin Central Railroad v. Price CountySupreme Court of the United States · 1890
- Railway Co. v. PrescottSupreme Court of the United States · 1873
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- Northern Pacific Railroad v. Traill CountySupreme Court of the United States · 1885
- Hussman v. DurhamSupreme Court of the United States · 1897
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3Cited by13 opinions
- State Ex Rel. Cartwright v. DunbarSupreme Court of Oklahoma · 1980
- In Re Petition of S. R. A., Inc.Supreme Court of Minnesota · 1942
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- Johnson v. County of LincolnMontana Supreme Court · 1915
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