Legal Opinion

State v. Lockhart

Supreme Court of Minnesota

Decided April 11, 1903No. Nos. 13,444—(31)PublishedCited by 2 opinions

In proceedings in the district court for Ramsey county to enforce payment of taxes delinquent upon real estate for the year 1901 Charles Lockhart, as owner of real estate sought to be taxed, interposed an answer. The case came on for trial before O. B. Lewis, J., who granted a motion for judgment in favor of plaintiff upon the pleadings. Upon application of defendant the court certified to the supreme court certain questions for its determination.

1Per curiam

This is a proceeding to enforce payment of taxes which became delinquent January 1, 1902, on certain real estate in the county of Ramsey, known as the “Manhattan Building.” The landowner appeared and objected to the entry of judgment for such taxes on the ground that his land was unequally and unfairly assessed. The district court, upon a hearing of the matter, and on May 17, 1902, ordered judgment against the land for the full amount of taxes, penalties, and costs. Thereafter, and on February 6, 1903, the district court, on the application of the landowner, certified the questions arising on…

2Cited by2 opinions

  1. State v. Griffith & SmithSupreme Court of Minnesota · 1904
  2. State ex rel. Kane v. District CourtSupreme Court of Minnesota · 1904

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