State v. St. Croix Boom Corp.
Supreme Court of Minnesota
Statement of facts made by the District Court of Washington County, Williston, J., March 17, 1892, on application of St. Croix Boom Corporation, in proceedings to enforce payment_.of delinquent taxes on its personal property for the year 1887. The St. Croix Boom Corporation was assessed on its capital stock and franchises for the year 1887, in the Township of Stillwater, and also in the City of Stillwater.
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Statement of facts made by the District Court of Washington County, Williston, J., March 17, 1892, on application of St. Croix Boom Corporation, in proceedings to enforce payment_.of delinquent taxes on its personal property for the year 1887. The St. Croix Boom Corporation was assessed on its capital stock and franchises for the year 1887, in the Township of Stillwater, and also in the City of Stillwater. The township and the city are separate and distinct political organizations. With these two assessments standing against it, and both municipal organizations claiming the right to tax the…
1Opinion of the CourtMitchell, J.
In County of Morrison v. St. Paul & N. P. Ry. Co., 42 Minn. 451, (44 N. W. Rep. 982,) we held that in certifying a “tax case” to this court, under the provisions of 1878 G. S. ch. 11, § 80, the trial court must state what point or points he certifies up for our opinion, and that except as to points thus certified up the judgment of the district court is final.' According to this test, the certificate in this case is entirely insufficient. Not only is it not stated what particular points are certified up, but it nowhere appears from the record that the point now urged was ever brought to the…
2Cases cited2 opinions
- Citizens' Nat. Bank v. MingeSupreme Court of Minnesota · 1892
- County of Morrison v. St. Paul & Northern Pacific Railway Co.Supreme Court of Minnesota · 1890
3Cited by2 opinions
- State v. Lakeside Land Co.Supreme Court of Minnesota · 1898
- State v. Robert P. Lewis Co.Supreme Court of Minnesota · 1897