Thompsonv. Tinkcom
Supreme Court of Minnesota
James M. Thompson, as treasurer of Blue Earth county, instituted proceedings under seo. 93, oh. 11, Gen. 8tat. against James B. Tinkcom for the collection of certain taxes assessed to said Tinkcom upon personal property. The proper affidavit was filed, and the usual order to show cause was duly issued. Tinkcom duly appeared and filed his answer. IJpon the hearing the court below ordered a dismissal of the proceedings, and judgment was entered accordingly.
Read the full summary
James M. Thompson, as treasurer of Blue Earth county, instituted proceedings under seo. 93, oh. 11, Gen. 8tat. against James B. Tinkcom for the collection of certain taxes assessed to said Tinkcom upon personal property. The proper affidavit was filed, and the usual order to show cause was duly issued. Tinkcom duly appeared and filed his answer. IJpon the hearing the court below ordered a dismissal of the proceedings, and judgment was entered accordingly. Thompson appeals from such judgment to this court. The questions arising in this case are fully presented in the opinion of the court.
1Opinion of the CourtMcMillan, J.
By the Court This is a proceeding under Section 93 of Ch. 11, Gen. Stat., by the county treasurer of Blue Earth county, to collect certain taxes assessed upon the personal property of the defendant for the year 1868.
The facts necessary to present the question involved in this case are as follows : The city assessor of the city of Mankato, on the 18th day of June, 1868, served upon the defendant a tax notice according to law requiring him to list his, personal property liable to taxation. The defendant made out and verified upon his oath, the following list of items, namely:
One pleasure…
2Cases cited2 opinions
- St. Peter's Church v. Board of Co. CommissionersSupreme Court of Minnesota · 1867
- O'Kane v. TreatIllinois Supreme Court · 1861
3Cited by9 opinions
- Payne v. LeeSupreme Court of Minnesota · 1946
- Bem-Way-Bin-Ness v. EshelbySupreme Court of Minnesota · 1902
- Tally v. BrownSupreme Court of Iowa · 1910
- People v. National Bank of D. O. Mills & Co.California Supreme Court · 1898
- Earl v. GodleySupreme Court of Minnesota · 1890
4 more not listed; retrieve them via the Exa API.