Legal Opinion

Everett v. Boyington

Supreme Court of Minnesota

Decided July 7, 1882PublishedCited by 3 opinions

Appeal by plaintiffs from a judgment of the district court for Sher-burne county, where the aetion was tried before McKelvy, J., and a jury. The case is stated in the opinion. The assignments should not have been admitted in evidence, for the following reasons: It did not appear that the taxes were ever assessed, levied or delinquent, or that any judgment was ever entered or sale made.

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Appeal by plaintiffs from a judgment of the district court for Sher-burne county, where the aetion was tried before McKelvy, J., and a jury. The case is stated in the opinion. The assignments should not have been admitted in evidence, for the following reasons: It did not appear that the taxes were ever assessed, levied or delinquent, or that any judgment was ever entered or sale made. Cooley on Taxation, 326, 353; Burroughs on Taxation, §§ 113, 119; Blackwell on Tax Titles, TO, 74; Gaines v. Stiles, 14 Pet. 322; Ron-kendorff v. Taylor, 4 Pet. 349; Waldron v. Tuttle, 3 N. H. 340; Blaheney v.…

1Opinion of the CourtYanderburgh, J.

This action is to recover the possession of certain lands in Sherburne county, of which defendant has been in pos*266session since the year 1875, under two certain assignments issued under Laws 1874, c. 1, § 129, and alike in form save as to description; and one of which is as follows:

“Whereas, ata sale of lands pursuant to the tax judgment entered in the district court in the county of Sherburne on the 19th day of August, 1874, in proceedings to enforce the payment of taxes for the-county of Sherburne, which sale was had on the 29th day of September, 1874, the following described piece or parcel…

2Cases cited1 opinion

  1. Eaton v. NorthWisconsin Supreme Court · 1866

3Cited by3 opinions

  1. Hall v. McCormickSupreme Court of Minnesota · 1883
  2. In re the StateMichigan Supreme Court · 1885
  3. Northern Investment Co. v. BargquistSupreme Court of Minnesota · 1904

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