Legal Opinion · Dissent

State ex rel. Board of Education v. Minor

Supreme Court of Minnesota

Decided February 19, 1900No. Nos. 11,976-(223)Published

Mandamus in the district court for Hennepin county to compel respondent, as county auditor of that county, to extend on the tax rolls for the year 1899 the tax and levy of nine-tenths of one mill on each dollar of the assessed valuation of the taxable property within the city of Minneapolis, amounting to $96,056.25, levied by resolution of the board of education of said city.

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Mandamus in the district court for Hennepin county to compel respondent, as county auditor of that county, to extend on the tax rolls for the year 1899 the tax and levy of nine-tenths of one mill on each dollar of the assessed valuation of the taxable property within the city of Minneapolis, amounting to $96,056.25, levied by resolution of the board of education of said city. From a judgment, entered pursuant to the order of Elliott, J., adjudging that a peremptory writ issue,- commanding the levy to be extended as prayed, respondent appealed.

1DissentCollins, J.

I quite agree with the majority in their assertion that the decision in State ex rel. v. Johnson, 77 Minn. 453, 80 N. W. 620, should not be regarded as final on a question of this importance, and therefore do not place my dissent herein on the principle of stare decisis. I put it squarely on the ground that the act now before us, chapter 77, and the one considered in the Johnson case, chapter 40, indistinguishable in fact, and designed to cover the cities of Minneapolis and Duluth (each being incorporated as an independent district, with a distinct name and a governing body wholly…

2Cases cited2 opinions

  1. Alexander v. City of DuluthSupreme Court of Minnesota · 1894
  2. State ex rel. City of St. Paul v. JohnsonSupreme Court of Minnesota · 1899

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