Chauncey v. Wass
Supreme Court of Minnesota
Appeal by plaintiff from an order of the district court for St. Louis county, Stearns, J., presiding, overruling a demurrer to the complaint, the allegations of which are in substance as follows: Prior to July 19, 1883, plaintiff was and still is the owner in fee of lot 49 on St. Louis avenue in Upper Duluth, which lot is and always has been vacant and unoccupied.
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Appeal by plaintiff from an order of the district court for St. Louis county, Stearns, J., presiding, overruling a demurrer to the complaint, the allegations of which are in substance as follows: Prior to July 19, 1883, plaintiff was and still is the owner in fee of lot 49 on St. Louis avenue in Upper Duluth, which lot is and always has been vacant and unoccupied. On July 19, 1883, the auditor of St. Louis county, under his hand and official seal, made and delivered to one Wm. W. Billson a certificate of assignment from the state of its title and interest in the lot acquired at' the tax sale…
1Dissent
Berry, J.,
(dissenting.) In my opinion., under a fair construction of the tax law, (Gen. St. 1878, c. 11,) and especially of section 73, we are not required to hold that the district court is invested with jurisdiction to enforce a tax which, having been paid, is not delinquent, even if it be competent (which I doubt) for the legislature to confer, or the court to exercise, any such jurisdiction, (especially upon mere constructive notice.) I think the gross injustice which will certainly result ought to make this court slow to sustain any such assumed jurisdiction, unless absolutely compelled…
2Cases cited34 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Cooper v. ReynoldsSupreme Court of the United States · 1870
- Thatcher v. PowellSupreme Court of the United States · 1821
- United States Tr. Co. of New York v. . U.S. Fire Ins. Co.New York Court of Appeals · 1858
- Boswell's Lessee v. OtisSupreme Court of the United States · 1850
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