In re Estate of Bridgham
| Decision Date | 21 March 1924 |
| Docket Number | 24,070 |
| Citation | 197 N.W. 847,158 Minn. 467 |
| Parties | IN THE MATTER OF THE ESTATE OF FANNY BRIDGHAM, DECEASED |
| Court | Minnesota Supreme Court |
From an order of the attorney general fixing the amount of an inheritance tax to be paid by them, the executors of the estate of Fanny Bridgham, deceased, appealed to the district court for Ramsey county where the appeal was heard by Sanborn, J., who amended the findings of the attorney general. From the judgment entered pursuant to the order for judgment, the state appealed. Appeal dismissed.
Appeal from district court order in re inheritance tax payable by nonresident.
1. Whatever form the adjudications of matters under section 2281, G.S. 1913, may take in the district court, they must be treated as final orders for the purpose of appeals to this court, and an appeal taken more than 30 days after receipt of written notice of the decision is not effective.
Time for appeal started running upon receipt of written notice by mail.
2. The written notice received through the mail by the aggrieved party set the time for appeal running.
Clifford L. Hilton, Attorney General, and Albert F. Pratt, Assistant Attorney General, for appellant.
Davis Severance & Morgan, for respondents.
The executors appealed to the district court from an order of the attorney general fixing the amount of the inheritance tax to be paid by them. The court made this order:
"The court having heretofore made and filed its findings of fact and conclusions of law herein, dated June 29, 1923: It is hereby ordered that the supplemental findings and determination of the Attorney General appealed from be corrected, amended, and modified to conform to the said findings of fact and conclusions of law, and that judgment be entered accordingly."
The order was made, and judgment was entered pursuant thereto on September 11, 1923. The same day, the attorneys of the executors wrote a letter to the attorney general notifying him that the order had been made and the judgment entered inclosing copies of both. The letter was mailed in St. Paul where the attorneys reside. The attorney general admits the receipt of the letter with inclosures on or about the day it was mailed. The appeal was taken by the state on January 9, 1924. The executors move to dismiss the appeal on the ground that it was not taken in time.
The state's contention that this is an appeal from a judgment which may be taken within six months from its entry cannot be sustained. Section 2281, G.S. 1913, provides for...
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