State v. Atwood Lumber Co.
Supreme Court of Minnesota
In proceedings to enforce payment of delinquent real estate taxes in Pine county for the year 1903, defendant Atwood Lumber Company interposed objections. The issues thus raised were tried before Crosby, Jr., who made findings of fact, and as conclusion of law found that the objections should be overruled and judgment entered for the amount of the tax with penalties and costs.
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In proceedings to enforce payment of delinquent real estate taxes in Pine county for the year 1903, defendant Atwood Lumber Company interposed objections. The issues thus raised were tried before Crosby, Jr., who made findings of fact, and as conclusion of law found that the objections should be overruled and judgment entered for the amount of the tax with penalties and costs. Thereupon the case was certified to the supreme court for review, pursuant to G. S. 1894, § 1589. The tax is so excessive, partial, unjust and unfair that there could be no question of its invalidity if the tax in…
1Opinion of the CourtBrown, J.
In proceedings to obtain judgment for delinquent taxes in the county of Pine for the year 1903, the defendant lumber company interposed the defense that its property was unfairly and unequally assessed. After trial in the court below the defense was held not established, and judgment was ordered for the tax in accordance with the assessment ■of the property as it appeared upon the tax list, whereupon the case was certified to this court to determine whether the defense was available to defendant; no application having been made to the board of equalization to correct the assessment.
The facts…
2Cases cited5 opinions
- State v. Lakeside Land Co.Supreme Court of Minnesota · 1898
- State v. West Duluth Land Co.Supreme Court of Minnesota · 1899
- County of Otter Tail v. BatchelderSupreme Court of Minnesota · 1891
- Burlington & Missouri River R. R. v. Board of County CommissionersNebraska Supreme Court · 1880
- Clarke v. County of StearnsSupreme Court of Minnesota · 1891
3Cited by4 opinions
- State v. Koochiching Realty Co.Supreme Court of Minnesota · 1920
- In Re Assessment of PriceSupreme Court of Oklahoma · 1923
- Huseby v. SchachererSupreme Court of Minnesota · 1924
- State Ex Rel. Hendrickson v. StromSupreme Court of Minnesota · 1936