State v. Backus-Brooks Company

• Decision Date: 19 July 1907
• Docket Number: 15,183 - (9)
• Citation: 112 N.W. 863,102 Minn. 50
• Parties: STATE v. BACKUS-BROOKS COMPANY
• Court: Minnesota Supreme Court

112 N.W. 863

102 Minn. 50

STATE v. BACKUS-BROOKS COMPANY

Nos. 15,183 - (9)

Supreme Court of Minnesota

July 19, 1907

In proceedings in the district court for Hennepin county to collect delinquent personal property taxes for the year 1904 defendant company interposed an answer. The matter was tried before Simpson, J., who made findings of fact and ordered judgment against it in the sum of $8,518.73. From an order denying its motion to set aside the decision and grant a new trial, defendant appealed. Affirmed.

SYLLABUS

Taxation -- Burden of Proof.

In an action to enforce the payment of delinquent personal property taxes, the burden is upon the defendant, not only to show errors in the proceedings culminating in the levy of taxes but also to show that such errors resulted to his prejudice and that such taxes were unfairly or unequally assessed.

Irregularities not a Defense.

Rule applied, and held, that certain irregularities in keeping the records of the proceedings of the state board of equalization do not constitute a defense in this case.

C. J. Rockwood, for appellant.

Edward T. Young, Attorney General, Al. J. Smith, County Attorney, and W. C. Leary, Assistant County Attorney, for the State.

OPINION

START, C.J.

This is a proceeding to enforce the collection of personal taxes for the year 1904 assessed against the defendant. The answer of the defendant was to the effect that its personal property in the year 1904 was assessed by the city assessor of the city of Minneapolis, and equalized by the city and county boards, respectively, at $247,490, which the state board of equalization assumed to increase to $296,820, and that this action of the state board, by reason of omissions and irregularities on its part and that of its secretary, was void. It, however, made no claim, by answer or otherwise, that it did not have taxable personal property for the year 1904 to the full value and amount of the assessment as equalized by the state board, or that, as so equalized, its assessment was not proportionately equal and fair. The trial court made its findings of fact, and as a conclusion of law directed judgment to be entered against the defendant for the full amount of taxes claimed $8,518.73. The defendant appealed from an order denying its motion for a new trial.

On the trial the state introduced in evidence the list of delinquent personal property taxes in the county of Hennepin for the year 1904, which showed a levy of personal property taxes for that year against the defendant in the...