State v. Griffith & Smith
Supreme Court of Minnesota
In proceedings in the district court for Brown county to collect personal property tax defendant answered and after trial of the issues the court, Webber, J., found in favor of defendant. At the request of plaintiff the case was certified to this court. Thereupon defendant moved to return the case to the district court without other action by this court.
1Per curiam
This is a proceeding to collect delinquent personal property taxes for the year 1902, and was certified to this court on December 4, 1903, pursuant to the provisions of G. S. 1894, § 1589. The defendant now *2moves the court to remand the case to the district court for the reason that there is no law authorizing the certifying to this court of tax cases, whether the proceedings be for the collection of real estate taxes or personal taxes. In the case of State v. Lockhart, 89 Minn. 121, 94 N. W. 168, we held that G. S. 1894, § 1589, providing for the certifying of real estate tax cases to the…
2Cases cited4 opinions
- County of Washington v. German-American BankSupreme Court of Minnesota · 1881
- State v. JonesSupreme Court of Minnesota · 1877
- State v. Faribault Waterworks Co.Supreme Court of Minnesota · 1896
- State v. LockhartSupreme Court of Minnesota · 1903
3Cited by1 opinion
- State ex rel. Kane v. District CourtSupreme Court of Minnesota · 1904