208 N.W. 181 | Minn. | 1926
There is a misapprehension or misapplication of the proper use of the writ of certiorari. It is not a writ upon which to try issues. It is a writ of review, performing, when appropriate, somewhat the office of an appeal in reviewing acts judicial or quasi judicial in nature. It does not determine the validity of mere ministerial acts. No evidence is taken, no findings of fact or conclusions are made, and there is no judgment in the usual sense. The questions involved are determined on the return of the officer. The order made on the hearing of the writ annuls or affirms the proceeding.
The writ is an extraordinary one, and is not granted where there is an adequate remedy in ordinary course of law. Whether the omitted property was properly assessed can be determined in the legal proceeding for the enforcement of the taxes. The remedy is adequate. It may not be in all respects so convenient or speedy as injunction or certiorari; but if the district courts were required to try on certiorari or by injunction all the disputes arising between taxpayers and assessing and taxing officers, as soon as disagreements appeared, the possibilities of litigation, whatever the actual result, would be endless. A reading of Wall v. Borgen,
It is proper to note that certiorari was used in State v. Eberhard,
When the remittitur goes down the writ should be dismissed and such dismissal will be without prejudice to the claims of either party.
Judgment reversed.