State v. St. Croix Boom Corp.

• Decision Date: 03 May 1892
• Citation: 49 Minn. 450,52 N.W. 44
• Parties: STATE v ST. CROIX BOOM CORP.
• Court: Minnesota Supreme Court

49 Minn. 450

52 N.W. 44

STATEvST. CROIX BOOM CORP.

Supreme Court of Minnesota.

May 3, 1892.

(Syllabus by the Court.)

In certifying to this court proceedings for the enforcement of delinquent taxes, under Gen. St. 1878, c. 11, § 80, the trial judge should state what points he certifies up; following County of Morrison v. Railway Co., 44 N. W. Rep. 982,42 Minn. 451.

Case certified from district court, Washington county; WILLISTON, Judge.

Proceedings by the state against the St. Croix Boom Corporation to enforce payment of delinquent taxes. From a judgment for plaintiff, defendant appeals. Affirmed.

J. N. Castle, for appellant.

Geo. H. Sullivan, for respondent.

MITCHELL, J.

In County of Morrison v. Railway Co., 42 Minn. 451,44 N. W. Rep. 982, we held that in certifying a “tax case” to this court, under the provisions of Gen. St. 1878, c. 11, § 80, the trial court must state what point or points he certifies up for our opinion, and that except as to points thus certified up the judgment of the district court is final. According to this test, the certificate in this case is entirely insufficient. Not only is it not stated what particular points are certified up, but it nowhere appears from the record that the point now urged was ever brought to the attention of the trial judge or considered by him. So far as appears, the only question submitted to or passed upon by him was whether defendant's property should have been listed and assessed for taxation in the city or in the town of Stillwater, and the correctness of his conclusion on that is conceded. As we think our jurisdiction in such cases is limited to the determination of points properly certified up, we must decline to consider the question argued by counsel.

Judgment affirmed.