County of Redwood v. Winona & St. Peter Land Co.
County of Redwood v. Winona & St. Peter Land Company
Summary
Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.
Opinion of the Court
Text extracted by OCR from a scanned original; check the original for exact wording.
By the Court..
This case is certified up to determine whether the taxes for the year 1880 (not assessed until 1886) were barred by the statute of limitations prior to the filing of the delinquent list in January, 1888, with the clerk of the district court. In two similar cases from Brown county, in which the delinquent lists were filed in January, 1887, and January, 1888, respectively, we held-that the tax for 1879 in the one case, and that for 1880 in the other, were not barred, for the reason and upon the ground that the amendment of sections 69, 70, c. 11, Gen. St. 1878, by sections 15, 16, c. 2, Laws 1885, had the effect to extend the time within which to commence proceedings to enforce these taxes (which would otherwise have expired in June) until the following January. County of Brown v. Winona & St. Peter Land Co., 38 Minn. 397 , ( 37 N. W. Rep. 949 ;) Same v. Same, 39 Minn. 380 , and note, (40, N. W. Rep. 166.) We are not disposed to reconsider or overrule what was decided in those cases. Such being *182 the effect of the amendment of 1885, it follows, from the express terms of the act, that the auditor had until January 20th to file the delinquent list with the clerk.
Judgment affirmed.
How later courts describe this case
No later court has written an explanatory parenthetical about this case yet.
Cited by 1 case
View all citing references →Relies on it most ⓘ
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.