State v. Camp
Supreme Court of Minnesota
In proceedings in the district court for Hennepin county under Laws 1899, c. 322, to enforce payment of taxes which became delinquent in and prior to the year 1897, Mary W. Camp interposed an answer making defense against taxes for years prior to 1893 on certain land. The case was tried before Harrison, J., who found in favor of defendant, and certified the case to the supreme court for its determination of the point stated in the opinion.
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In proceedings in the district court for Hennepin county under Laws 1899, c. 322, to enforce payment of taxes which became delinquent in and prior to the year 1897, Mary W. Camp interposed an answer making defense against taxes for years prior to 1893 on certain land. The case was tried before Harrison, J., who found in favor of defendant, and certified the case to the supreme court for its determination of the point stated in the opinion. Counsel cited Wass v. Smith, 34 Minn. 304; Irwin v. Trego, 22 Pa. St. 368, 374; Anderson v. Ryder, 46 Cal. 135; Dougherty v. Henarie, 47 Cal. 9; Sayles v.…
1DissentStart, C. J.
I dissent. On December 4,1899, this court held:
“Where land has been bid in for the state at a tax sale, and has not been redeemed, or the interest of the state assigned, the state may obtain a tax judgment and sell the land for the taxes for subsequent years; and under such circumstances the sale will not extinguish the lien of the state for the prior taxes for which it was bid in.” Countryman v. Wasson, 78 Minn. 245, 80 N. W. 973.
This seems to me to be decisive of the case at bar, for, as expressly held in the case cited,
“When the state levied taxes for subsequent years, it was- not taxing…
2Cases cited1 opinion
- Countryman v. WassonSupreme Court of Minnesota · 1899