Pine County v. Lambert
Supreme Court of Minnesota
Ca3e certified from the District Court of Pine County, F. M. Crosby, J., in proceedings under Laws 1893, ch. 150, to enforce payment of delinquent real estate taxes in that county.
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Ca3e certified from the District Court of Pine County, F. M. Crosby, J., in proceedings under Laws 1893, ch. 150, to enforce payment of delinquent real estate taxes in that county. Ezra F. Lambert appeared and answered that he owned five hundred and sixty acres of the land describing it located near Sandstone Junction against which judgment was demanded for the taxes of the year 1879 and prior years and interest to the amount $4,553.40. For defense he alleged that a'valid tax judgment was recovered on August 8, 1881, in the district court under Laws 1881, ch. 135, for all these taxes and that…
1Opinion of the CourtMitchell, J.
This case is fully covered by former decisions of this court. We have held that the state acquired no title to the land by virtue of a tax judgment under Laws 1881, ch. 135, unless offered for sale as provided in section 4, and bid off for the state in default of other bidders. Gilfillan v. Chatterton, 38 Minn. 335, (37 N. W. 583;) Mulvey v. Tozer, 40 Minn. 384, (42 N. W. 387.)
The agreed facts are that these lands were never sold under the tax judgment, “and no entry of any description thereof was made in the tax judgment book, or in the copy thereof in the hands of the county auditor.” This…
2Cases cited6 opinions
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- Kipp v. JohnsonSupreme Court of Minnesota · 1884
- Mulvey v. TozerSupreme Court of Minnesota · 1889
- Gilfillan v. ChattertonSupreme Court of Minnesota · 1888
- Mower County v. CraneSupreme Court of Minnesota · 1892
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Board of County Commissioners v. StoryMontana Supreme Court · 1902
- In Re Swan's EstateUtah Supreme Court · 1938
- Cool v. KellySupreme Court of Minnesota · 1899
- State v. BellinSupreme Court of Minnesota · 1900
- Strizich v. Zenith Furnace Co.Supreme Court of Minnesota · 1929
8 more not listed; retrieve them via the Exa API.