99 Minn. 523 | Minn. | 1906
The complaint in this action set forth that the plaintiff, the county auditor, entered into a verbal contract with the board of county commissioners, for the agreed price of $500, “to compile and make a record of, in three large record books, the delinquent taxes which remained unpaid against any and all lands situated in said county; one book thereof to contain the delinquent tax record of all the real property situated within the city of Brainerd; and two of the books to contain a record of all the delinquent taxes on all lands situated in said county of Crow Wing, other than those in the city of Brainerd.” There were other allegations, consisting largely of conclusions of law, that the books were necessary under the statutes and rules of the proper state authorities. The final allegation was “that such books are the only books in the county auditor’s office from which the amounts due the county and state for delinquent taxes or the delinquent taxes upon any piece of real estate can be ascertained without an examination of the tax records since the organization of the county, which is a practical impossibility in the ordinary course of work in said office.” The complaint alleged performance of the contract by the plaintiff, failure to pay more than $100 of the contract; and prayed judgment for $400, with interest.
The trial court sustained the demurrer interposed on behalf of the county. The plaintiff appealed from that order.
Order affirmed.