Legal Opinion

Chapel v. Board of County Commissioners

Supreme Court of Minnesota

Decided December 27, 1897No. Nos. 10,794-(216)PublishedCited by 4 opinions

Appeal by plaintiff from a judgment of the district court for Ramsey county, in favor of defendant board, entered pursuant to the findings and order of Kelly, J. The facts are given in the opinion.

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Appeal by plaintiff from a judgment of the district court for Ramsey county, in favor of defendant board, entered pursuant to the findings and order of Kelly, J. The facts are given in the opinion. The allowance to the sheriff of fees for his services in and about the enforcing of delinquent personal property taxes is regulated by G. S. 1894, § 1574. Under this statute the sheriff is entitled to compensation for his services in and about the delinquent personal property taxes in cases where he fails to collect, as well as in cases where he does collect. Schmid v. County, 44 Minn. 67;…

1Opinion of the CourtCanty, J.

The claimant was sheriff of Ramsey county from 1893 to 1895, inclusive. On April 1, 1893, and again on April 1, 1894, the clerk of the district court issued to plaintiff, as such sheriff, a large number of warrants for the collection of delinquent personal property taxes, as provided in G. S. 1894, § 1567. There were in the two years a large number of these warrants, amounting in all to 5,154, which he was not able to collect, for the want of goods and chattels of the persons against whom the warrants ran, on which to levy. He presented to the county commissioners a verified bill for one…

2Cases cited2 opinions

  1. Schmid v. County of BrownSupreme Court of Minnesota · 1890
  2. Grundysen v. Polk CountySupreme Court of Minnesota · 1894

3Cited by4 opinions

  1. State ex rel. Johnson v. SmithSupreme Court of Minnesota · 1901
  2. Wagener v. Board of County CommissionersSupreme Court of Minnesota · 1899
  3. Justus v. Board of County CommissionersSupreme Court of Minnesota · 1904
  4. Miesen v. County of RamseySupreme Court of Minnesota · 1907

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