State v. St. Croix Boom Corp.
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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 1898, among the opinions in this site’s citation index.
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Cases that cite this one
2 later published cases cite this decision.
- State v. Lakeside Land Co. (Minn. 1898)
- State v. Robert P. Lewis Co. (Minn. 1897)
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
In County of Morrison v. St. Paul & N. P. Ry. Co., 42 Minn. 451, (44 N. W. Rep. 982,) we held that in certifying a “tax case” to this court, under the provisions of 1878 G. S. ch. 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.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.