County of Hennepin v. St. Paul, Minneapolis & Manitoba Railway Co.
Supreme Court of Minnesota
In proceedings in the district court for Hennepin county to enforce payment of the taxes for the year 1882, application was made for judgment against certain land owned by the defendant railway company. Upon the application, made before Young, J., the defendant appeared and objected, upon the ground that the land was conveyed to it on July 5, 1882. This the court found to be the fact, and ordered judgment for defendant, from which judgment the plaintiff appeals.
1Opinion of the CourtBeery, J.
On July 5, 1882, the respondent received a conveyance, for the use of its railway, of a tract of land which is sought to be taxed for that year in the present proceedings. No tax for that year had been assessed upon the land at the date mentioned, the usual time for assessment not having arrived. Gen. St. 1878, c. 11, § 105, enacts that “the taxes assessed upon real property shall be a lien thereon from and including the first day of May in the year in which they are levied, until the same are paid.”
Laws 1857, Ex. Sess., c. 1, § 18, which is a part of respondent’s charter, provides that “the…
2Cases cited2 opinions
- Board of County Commissioners v. Citizens' National BankSupreme Court of Minnesota · 1877
- City of St. Paul v. St. Paul & Sioux City RailroadSupreme Court of Minnesota · 1877
3Cited by10 opinions
- Stearns v. MinnesotaSupreme Court of the United States · 1900
- County of Martin v. DrakeSupreme Court of Minnesota · 1889
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1900
- Atlantic Coast Line Railroad Co. v. Duval Cty.Supreme Court of Florida · 1934
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