State v. Jones

Decided August 11, 1877

Supreme Court of Minnesota · decided 1877-08-11

<p>Proceedings for Collection of Delinquent Personal Taxes — How Reviewed, — In proceedings for the collection of delinquent personal taxes under Laws-of 1874, e. 1, § 98, a citation was issued to defendant, in obedience to which he appeared and showed cause by answer. To the answer the county attorney demurred, and from an order sustaining the demurrer defendant appealed to this court. Meld, that such appeal is unauthorized, the mode of review in such cases being that prescribed by Laws of 1874, o. 1, § 120.</p>

Cited by 4 later decisions — most recently October 1904

4 state decisions

Relies on St. Paul Division No. 1, Sons of Temperance v. Brown

Good law ✅— No negative treatment on recordhow we know

Decided 1877-08-11

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Berry, J.

¶1This was a proceeding in the district court for Hennepin county for the collection of taxes upon personal property of defendant. Laws 1874, c. 1, § 98, under which the proceeding was had, provides that the clerk of the proper district court shall issue a citation to any person delinquent as respects payment of such taxes, requiring him to appear on the first day of the next general term of the district court, and show cause, if any there be, why he should not pay the same. In obedience to a citation defendant appeared and showed cause by answer. To the answer the county attorney demurred, and from an order sustaining the demurrer defendant in form appeals to this court. The right to appeal is dependent upon statute. Tierney v. Dodge, 9 Minn. 153, (161.) There is no statute authorizing an appeal like the' present, the mode of review in cases of this kind being prescribed by the general tax law. Laws 1874, c. 1, § 120.

¶2Appeal dismissed.