Philbrook v. Smith
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Citation treatment has not been reviewed for this case. The notes below come from the citation graph and the Minnesota Revisor's amendment records, not from a review of how later courts treated this decision.
(as of 9/30/2026)
Last cited by a Minnesota appellate court in 1913, among the opinions in this site’s citation index.
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Cases that cite this one
3 later published cases cite this decision.
- Foster v. Golden Valley Land & Cattle Co. (Minn. 1913)
- Bruno v. Madison (Utah 1911)
- Rogers v. Clark Iron Co. (Minn. 1908)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
It is conceded that the title to the land in controversy is in the defendant Smith, unless the plaintiff is shown to have acquired a valid tax title of the same under the tax sale for delinquent taxes of 1873, made in pursuance of. the tax law of 1874. The record shows that the land was bid in for the state, December 18,1874. Subsequently, on June 15,1875, the auditor of the county issued to plaintiff a certificate of assignment purporting to transfer to him the title of the state, in pursuance of Laws 1874, c. 1, § 129. The decision of the trial court embraces the finding that there was no certificate of sale issued to the state, and it was therefore determined that the title never passed to the state, or the plaintiff as the assignee of the state. Whether this finding is warranted by the evidence appears to be the only question on this appeal. In this we think the court is sustained by the record. In other words, the evidence is not such as to justify a finding in plaintiff’s favor. It was necessary for him to prove the execution of the certificate, its loss, and contents. The law requires exactness in the derivation of title.
Order affirmed.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.