State v. Bellin
Supreme Court of Minnesota
In proceedings in the district court for Chisago county to enforce delinquent real estate taxes Henry Beilin interposed an answer. The case was tried before Crosby, J., who directed judgment in favor of the state for $241.28. At the request of defendant certain points were certified to the supreme court for its decision.
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In proceedings in the district court for Chisago county to enforce delinquent real estate taxes Henry Beilin interposed an answer. The case was tried before Crosby, J., who directed judgment in favor of the state for $241.28. At the request of defendant certain points were certified to the supreme court for its decision. Among other questions certified were the following: “Where more than ten years elapsed after the entry of a judgment for taxes against real estate, by virtue of Laws 1881, c. 135, before any sale-thereunder was made; and a private sale was after-wards attempted to be made…
1Opinion of the Court
COLLINS, J.1
Eleven years’ taxes, from 1870 to 1880, inclusive, were included in a judgment entered against the land in question in proceedings had under Laws 1881, c. 135. Nothing further was done towards enforcing the judgment or collecting these taxes. No steps of any kind were taken in reference to the claim until May 8, 1893, when a sale was made to a third party, avowedly in pursuance of the provisions of G-. S. 1894, §§ 1616, 1617. The owner of the land then commenced an action against the purchaser, and the sale to the latter was therein annulled and adjudged void, because the land had…
2Cases cited7 opinions
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- County of Martin v. DrakeSupreme Court of Minnesota · 1889
- Cool v. KellySupreme Court of Minnesota · 1899
- Pine County v. LambertSupreme Court of Minnesota · 1894
- Kipp v. ElwellSupreme Court of Minnesota · 1896
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Gould v. City of St. PaulSupreme Court of Minnesota · 1913
- Lifson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Leamington Hotel Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Merle-Smith v. Minnesota Iron Co.Supreme Court of Minnesota · 1935
- Charleston Heights Co. v. City of CharlestonSupreme Court of South Carolina · 1926
7 more not listed; retrieve them via the Exa API.