Board of County Commissioners v. Nettleton
Supreme Court of Minnesota
Proceedings in the district court for St. Louis county, under the tax law of 1874, to enforce collection of delinquent taxes for the year 1874 on real estate in that county. The defendants, owners of real estate in the city of Duluth, appeared and objected to the validity of the taxes on their respective parcels of land, whereupon the case was tried before Stearns, J., and by him certified to this court.
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Proceedings in the district court for St. Louis county, under the tax law of 1874, to enforce collection of delinquent taxes for the year 1874 on real estate in that county. The defendants, owners of real estate in the city of Duluth, appeared and objected to the validity of the taxes on their respective parcels of land, whereupon the case was tried before Stearns, J., and by him certified to this court. The items of taxes objected to by defendants, the grounds of their objection, and the rulings of the district court thereon, are stated in the opinion.
1Opinion of the CourtG-ileillan, C. J.
Proceedings under the act of 1874 to provide for the assessment and collection of taxes. The board of county commissioners for the county of St. Louis, in the year 1874, made up the amounts to be levied for county purposes, by the items, as set out in the record of their proceedings, as follows, to wit:
County general fund, $18,000.00; county poor fund, $8,000.00; county road fund, $8,000.00; railroad bond interest, $12,000.00.
*358As to the items for “comity road fund’ ’ and ‘ ‘railroad bond interest,” the defendants claim that such taxes were levied without authority of law, and were, therefore,…
2Cited by13 opinions
- Winona & St. Peter Land Co. v. MinnesotaSupreme Court of the United States · 1895
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- Power v. LarabeeNorth Dakota Supreme Court · 1891
- Wells County v. McHenryNorth Dakota Supreme Court · 1898
- State v. WeyerhauserSupreme Court of Minnesota · 1897
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