County of Hennepin v. St. Paul, Minneapolis & Manitoba Ry. Co.
Decision Date | 08 July 1885 |
Citation | 33 Minn. 534 |
Parties | COUNTY OF HENNEPIN <I>vs.</I> ST. PAUL, MINNEAPOLIS & MANITOBA RAILWAY COMPANY. |
Court | Minnesota Supreme Court |
In proceedings in the district court for Hennepin county to enforce payment of the taxes for the year 1882, application was made for judgment against certain land owned by the defendant railway company. Upon the application, made before Young, J., the defendant appeared and objected, upon the ground that the land was conveyed to it on July 5, 1882. This the court found to be the fact, and ordered judgment for defendant, from which judgment the plaintiff appeals.
F. F. Davis, for appellant.
Benton & Roberts, for respondent.
On July 5, 1882, the respondent received a conveyance, for the use of its railway, of a tract of land which is sought to be taxed for that year in the present proceedings. No tax for that year had been assessed upon the land at the date mentioned, the usual time for assessment not having arrived. Gen. St. 1878, c. 11, § 105, enacts that "the taxes assessed upon real property shall be a lien thereon from and including the first day of May in the year in which they are levied, until the same are paid."
Laws 1857, Ex. Sess., c. 1, § 18, which is a part of respondent's charter, provides that
The effect of these statutory provisions upon the respondent, as respects the land acquired by it on July 5, 1882, is that the right to assess a tax upon the land in specie for that year, and to have a lien therefor, is superseded by the obligation of the respondent to pay the 3 per cent. This is not an immunity from taxation, but a commutation of taxes, — another and substituted way prescribed by law, in which the...
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State v. St. Paul, M. & M. Ry. Co.
... ... [24 N.W. 196]Appeal from the district court, Hennepin county, certified up. F. F. Davis, for the State.Benton & Roberts, for St ... ...