Legal Opinion

State v. Sage

Supreme Court of Minnesota

Decided February 1, 1899No. Nos. 11,526—(271)PublishedCited by 9 opinions

Proceeding in the district court for Swift county to enforce the payment of taxes for the years 1890 and 1891, delinquent and unpaid on the first Monday in January, 1898, and the penalties accrued thereon, upon certain granted and indemnity lands.

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Proceeding in the district court for Swift county to enforce the payment of taxes for the years 1890 and 1891, delinquent and unpaid on the first Monday in January, 1898, and the penalties accrued thereon, upon certain granted and indemnity lands. The matter was tried before Qyale, J., who made findings of fact, and as conclusions of law found (1) that plaintiff was entitled to judgment for the amount of taxes due and delinquent on all lands described in Exhibit A, referred to in the opinion, and to the penalties' accrued thereon; and (2) that defendant was entitled to judgment for' the…

1Opinion of the CourtBuck, J.

Proceeding on the part of the state to enforce the payment of taxes for the years 1890 and 1891, delinquent and unpaid on the first Monday in January, 1898, and the penalties accrued thereon, upon certain granted and indemnity lands situated in Swift county. The cause was tried in the district court of Swift county upon stipulated facts, and certified to this court as provided by law upon points which the court deemed of great public importance, viz.:

*450(1) Are the lands described in Exhibit B attached to defendant’s answer, being indemnity lands, taxable for the years 1890 and 1891?(2) Is the…

2Cases cited5 opinions

  1. Wisconsin Central Railroad v. Price CountySupreme Court of the United States · 1890
  2. County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
  3. Sioux City & St. Paul Railroad v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of the United States · 1886
  4. County of Chicago v. St. Paul & Duluth RailroadSupreme Court of Minnesota · 1880
  5. Sage v. SwensonSupreme Court of Minnesota · 1896

3Cited by9 opinions

  1. State v. United States Express Co.Supreme Court of Minnesota · 1911
  2. State ex rel. Stempel v. City of New OrleansSupreme Court of Louisiana · 1901
  3. Strizich v. Zenith Furnace Co.Supreme Court of Minnesota · 1929
  4. Red Wing Potteries, Inc. v. CommissionerUnited States Board of Tax Appeals · 1941
  5. Slocum v. McLarenSupreme Court of Minnesota · 1909

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