Grundysen v. Polk County
Supreme Court of Minnesota
Appeal by plaintiff, Arny Grundysen, from an order of the District Court of Polk County, Frank Ives, J., made March 22,1894, denying his motion for a new trial.
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Appeal by plaintiff, Arny Grundysen, from an order of the District Court of Polk County, Frank Ives, J., made March 22,1894, denying his motion for a new trial. On April 1, 1893, the treasurer of Polk County made a list of delinquent personal property taxes for the year, 1892, and delivered it to the clerk of the District Court of that county pursuant to 1878 G. S. ch. 11, § 58, as amended by Laws 1885, ch. 2, § 5. The clerk thereupon issued his warrants to plaintiff who was then sheriff of that county directing him to proceed to collect the same. On June 1, 1893, the sheriff made and filed…
1Opinion of the Court
Gileillan, 0. J.
The first question is: When may the board of •county commissioners cancel personal taxes? They have no authority to do it at all, except as it is conferred by statute. The clerk of the District Court issues to the sheriff the warrants for collecting delinquent personal taxes, and, if the latter cannot find property out of which to collect them, he is required to file with the clerk a list of them, with an affidavit of himself or deputy that he has made diligent search and inquiry for goods and chattels wherewith to make such taxes, and was unable to make or collect the same.…
2Cases cited2 opinions
- Sharvey v. Central Vermillion Iron Co.Supreme Court of Minnesota · 1894
- Schmid v. County of BrownSupreme Court of Minnesota · 1890
3Cited by3 opinions
- Sharvey v. Central Vermillion Iron Co.Supreme Court of Minnesota · 1894
- Clarke v. Board of County CommissionersSupreme Court of Minnesota · 1896
- Chapel v. Board of County CommissionersSupreme Court of Minnesota · 1897