County of Redwood v. Winona & St. Peter Land Co.
Supreme Court of Minnesota
In the year 1886, certain lands in Eedwood county, then owned by the defendant, and which had not theretofore been assessed for taxation, were assessed by the county auditor for taxes for prior years — some for each year following 1869, others for each year following 1870, and others for each year following 1871, each parcel of land being assessed for each year subsequent to its conveyance by the state to the Winona & St. Peter Eailroad Co., and subsequent to the execution…
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In the year 1886, certain lands in Eedwood county, then owned by the defendant, and which had not theretofore been assessed for taxation, were assessed by the county auditor for taxes for prior years — some for each year following 1869, others for each year following 1870, and others for each year following 1871, each parcel of land being assessed for each year subsequent to its conveyance by the state to the Winona & St. Peter Eailroad Co., and subsequent to the execution (October 31, 1867,) of the contract between that company and D. N. Barney and others, (Exhibit W,) mentioned in the…
1Opinion of the CourtGileillan, C. J.
This case is, except as to the description of the lands involved, precisely similar to the case of County of Brown v. Winona & St. Peter Land Co., 39 Minn. 380, (40 N. W. Rep. 166,) (decided at the present term.) The decision in this case, of course, follows the decision in that. The court below will therefore ascer*515tain how much penalties were included in the assessment, and modify its judgment by excluding the amounts of them from the amounts for which judgment was rendered.
ON REARGUMENT.
Mitchell, J.
These proceedings, which were certified to this court pursuant to Gen. St. 1878, c. 11, § 80,…
2Cases cited25 opinions
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