Board of County Commissioners v. Jessup
Supreme Court of Minnesota
Proceeding in the district court for Houston county, under the tax law of 1874, (Laws 1874, ch. 1,) to enforce payment of taxes on real estate in that county remaining delinquent on June 1, 1875. The defendants, owners of lands proceeded against, appeared and filed an answer, the substance of which is stated in the opinion.
Read the full summary
Proceeding in the district court for Houston county, under the tax law of 1874, (Laws 1874, ch. 1,) to enforce payment of taxes on real estate in that county remaining delinquent on June 1, 1875. The defendants, owners of lands proceeded against, appeared and filed an answer, the substance of which is stated in the opinion. A demurrer to the answer was overruled by Page, J., who, on application of the plaintiff, certified the case to this court under § 120 of the act before cited.
1Opinion of the CourtGtleillan, C. J.
In the proceedings to enforce, against the lands involved, payment of taxes imposed for the year 1874, the owners interposed an answer, alleging as matters of defence, first, that the board of county commissioners never, by resolution, designated the paper in which to publish the list of lands upon which the taxes are delinquent, as required by Laws 1874, ch. 1, § 112. The second defence, as we gather it from the answer itself, and what seems to be •conceded in the briefs of counsel, amounts to this : that at its July session, 1874, the board of county commissioners equalized the assessments…
2Cited by5 opinions
- Winona & St. Peter Land Co. v. MinnesotaSupreme Court of the United States · 1895
- State ex rel. Brown v. Board of Public WorksSupreme Court of Minnesota · 1916
- Board of County Commissioners v. SmithSupreme Court of Minnesota · 1878
- Longcor v. Atlantic Terra Cotta Co.Supreme Court of Minnesota · 1913
- State ex rel. Thompson v. District CourtSupreme Court of Minnesota · 1892