State ex rel. Vossen v. Eberhard
Supreme Court of Minnesota
Writ of certiorari issued from the district court for Houston county upon relation of Joseph Vossen, as executor of the estate of Mary A. Molitor, deceased, to review the proceedings of respondent, as auditor of said county, in assessing and levying a tax against relator for personal property owned and possessed by decedent which was omitted in the assessment and remained untaxed during her lifetime.
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Writ of certiorari issued from the district court for Houston county upon relation of Joseph Vossen, as executor of the estate of Mary A. Molitor, deceased, to review the proceedings of respondent, as auditor of said county, in assessing and levying a tax against relator for personal property owned and possessed by decedent which was omitted in the assessment and remained untaxed during her lifetime. Upon the hearing, before Kingsley, J., the court made an order directing that the writ be discharged. From a judgment entered pursuant to the order, relator appealed.
1Opinion of the CourtLewis, J.
Anton Molitor died March 17, 1897, leaving his widow, Mary A. Molitor, sole heir and deviseé. According to the inventory of the estate filed June 23, 1897, deceased was possessed of the following property :
Real estate... $1,850 00
Furniture and household goods.. 100 85
Wearing apparel and ornaments. 22 00
Mortgages and accrued interest thereon. 1,593 10
Notes and accrued interest thereon. 5,634 95
Cash . 864 15
According to the final account, after the estate was administered, there remained:
Personal property, including mortgages, notes, etc. $7,228 07
Cash . 830 20
Household goods, wearing apparel,…
2Cases cited2 opinions
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- County of Brown v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1888
3Cited by14 opinions
- Land O' Lakes Dairy Co. v. County of WadenaSupreme Court of Minnesota · 1949
- Bogue v. LaughlinWisconsin Supreme Court · 1912
- State v. Security National BankSupreme Court of Minnesota · 1919
- State Ex Rel. O'Connell v. CanfieldSupreme Court of Minnesota · 1926
- State v. Board of EducationSupreme Court of Minnesota · 1916
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