Legal Opinion

State v. West Duluth Land Co.

Supreme Court of Minnesota

Decided February 2, 1899No. Nos. 11,365—(26)PublishedCited by 33 opinions

Proceedings in the district court for St. Louis county to enforce the collection of taxes on real estate for the year 1896, delinquent and unpaid on the first Monday of January, 1898. West Duluth Land Company filed an answer, wherein it objected to entry of judgment against lands owned by it on various grounds, and a trial was had before Moer, J., who found in favor of plaintiff.

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Proceedings in the district court for St. Louis county to enforce the collection of taxes on real estate for the year 1896, delinquent and unpaid on the first Monday of January, 1898. West Duluth Land Company filed an answer, wherein it objected to entry of judgment against lands owned by it on various grounds, and a trial was had before Moer, J., who found in favor of plaintiff. On application of the objector, the court certified to the supreme court the following points or questions: First. (1) Whether it is any defense, either in whole or in part, to proceedings to enforce the collection…

1Opinion of the Court

COLLINS, J.1

In proceedings to enforce the collection of taxes on real property in the county of St. Louis remaining delinquent and unpaid for the year 1896 (G. S. 1894, c. 11), the West Duluth Land Company, whom we will call the “objector,” filed an answer, in which questions were raised by it as the owner of several tracts of land against which judgments were sought. A trial was had by the court, and upon its findings of fact it ordered, as a conclusion of law, that judgments be entered as demanded. Thereafter the court certified several points or questions, raised by the objector, as…

2Cases cited8 opinions

  1. Mayor of Baltimore v. State ex rel. Board of PoliceCourt of Appeals of Maryland · 1860
  2. City of Winona v. School-District, No. 82Supreme Court of Minnesota · 1889
  3. Kipp v. DawsonSupreme Court of Minnesota · 1884
  4. State v. Lakeside Land Co.Supreme Court of Minnesota · 1898
  5. State ex rel. Merrick v. District Court of Hennepin CountySupreme Court of Minnesota · 1885

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3Cited by33 opinions

  1. Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
  2. Crick v. RashCourt of Appeals of Kentucky · 1921
  3. Weyerhaueser v. MinnesotaSupreme Court of the United States · 1900
  4. Wulf v. City of Kansas CitySupreme Court of Kansas · 1908
  5. Smith ex rel. Smith v. City of St. PaulSupreme Court of Minnesota · 1914

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