State ex rel. Kane v. District Court
The holding in the court’s own words
No reason occurs to us why the rule heretofore followed should not be applied to the present statute; and without discussion of the question we hold that certiorari will not lie to review personal property tax judgments, and that the proper remedy is by appeal, as provided by statute for the review of real estate tax judgments.
Quoted verbatim from the opinion — no paraphrase, nothing generated. Not yet human-reviewed. How we find the holding.
Cited by
- Lawton v. Fiske 152 N.W. 774 Minn. 1915
Authorities cited
Identified automatically; this list may not be exhaustive.
- State v. Faribault Waterworks Co. 65 Minn. 345
- De Foe v. St. Paul City Railway Co. 68 N.W. 35
- County of Washington v. German-American Bank 28 Minn. 360
- State v. Jones 24 Minn. 86
- State v. Lockhart 89 Minn. 121
- State v. Griffith & Smith 92 Minn. 1
Opinion text
PER CURIAM. Motion to quash a writ of certiorari sued out to review a personal property tax judgment of the district court of Ramsey county. Heretofore the procedure laid down by statute for the review of judgments in real estate tax proceedings has by analogy been applied to personal property tax judgments, though there was no statute expressly authorizing it. Formerly, our statutes provided for the review of real estate tax judgments upon certification from the trial court, and the same procedure was applied to personal tax judgments. State v. Faribault Waterworks Co., 65 Minn. 345 , 68 N. W. 35 ; County of Washington v. German-American Bank, 28 Minn. 360 , 10 N. W. 21; State v. Jones, 24 Minn. 86 . But the statute authorizing that form of review has been repealed (State v. Lockhart, 89 Minn. 121 , 94 N. W. 168 ; State v. Griffith, 92 Minn. 1 , 98 N. W. 1023 ),and the remedy by appeal substituted (Laws 1902, p. 13, c. 2, § 19). No reason occurs to us why the rule heretofore followed should not be applied to the present statute; and without discussion of the question we hold that certiorari will not lie to review personal property tax judgments, and that the proper remedy is by appeal, as provided by statute for the review of real estate tax judgments. Writ quashed.