County of Polk v. Hunter
Supreme Court of Minnesota
In proceedings in the district court for Polk county, to enforce payment of real-estate taxes remaining delinquent on the first Monday in January, 1888, the defendant Hunter filed an answer, and the cause was tried by Mills, J., who found the facts as stated in the opinion, and that defendant was entitled to judgment adjudging the tax on the land in question null and void* and thereupon, on application of the county attorney, the case was certified to this court.
1Opinion of the CourtCollins, J.
The defendant above named' resists the entry of judgment in proceedings to enforce the collection of taxes remaining delinquent against certain real property, upon the ground that the same is public land, belonging to the general government, and therefore not taxable. Organic Act, § 6; Gen. St. 1878, c. 11, § 5, subd. 3. The finding of fact discloses that on or about April 23, 1886, prior to the assessment and levy of the tax involved, defendant made and filed with the officers of the proper local land-office the so-called “final proof,” as a pre-emption claimant, under the laws of the United…
2Cases cited12 opinions
- Witherspoon v. DuncanSupreme Court of the United States · 1867
- Carroll v. SaffordSupreme Court of the United States · 1845
- Cornelius v. KesselSupreme Court of the United States · 1888
- Railway Co. v. PrescottSupreme Court of the United States · 1873
- Railway Co. v. McShaneSupreme Court of the United States · 1875
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3Cited by3 opinions
- Doran v. KennedySupreme Court of Minnesota · 1913
- Loveridge v. ColesSupreme Court of Minnesota · 1898
- Haumesser v. Chehalis CountyWashington Supreme Court · 1913